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← NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES

Form 990 for tax year 2023

Filed by NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES.

Totals

Total revenue
$5,508,370
Total expenses
$5,347,774
Contributions and grants received
$3,437,908
Grants paid
$0
Program service revenue
$2,156,105
Investment income
$78,331
Other revenue
-$163,974
Total assets, end of year
$14,878,389
Total liabilities, end of year
$7,397,068
Net assets or fund balances, end of year
$7,481,321
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $2,849,691

  • 1e · Government grants (contributions)

    $404,313

  • 1f · All other contributions, gifts and grants

    $183,904

  • 2a · Program service revenue: Magazine Revenue

    total $937,846 · related or exempt $1,098,531 · unrelated business -$160,685

  • 2b · Program service revenue: Supporting Revenue

    total $452,244 · related or exempt $452,244

  • 2c · Program service revenue: Educational & Member Services

    total $327,893 · related or exempt $327,893

  • 2d · Program service revenue: Rural Development

    total $220,895 · related or exempt $220,895

  • 2e · Program service revenue: Safety Services

    total $217,227 · related or exempt $217,227

  • 3 · Investment income

    total $74,528 · excluded $74,528

  • 6a · Gross rents

    real property $75,576

  • 6b · Less rental expenses

    real property $239,550

  • 6c · Rental income or loss

    real property -$163,974

  • 6d · Net rental income or loss

    total -$163,974 · excluded -$163,974

  • 7a · Gross sales of assets other than inventory

    other assets $3,803

  • 7b · Less cost or other basis and sales expenses

    other assets $0

  • 7c · Gain or loss

    other assets $3,803

  • 7d · Net gain or loss

    total $3,803 · excluded $3,803

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $514,804

  • 7 · Other salaries and wages

    total $1,580,257

  • 8 · Pension plan contributions

    total $434,047

  • 9 · Other employee benefits

    total $287,832

  • 10 · Payroll taxes

    total $162,164

  • 11b · Fees: legal

    total $73

  • 11c · Fees: accounting

    total $32,401

  • 11g · Fees: other

    total $243,958

  • 12 · Advertising and promotion

    total $43,473

  • 13 · Office expenses

    total $90,144

  • 16 · Occupancy

    total $198,268

  • 17 · Travel

    total $137,027

  • 19 · Conferences, conventions and meetings

    total $158,569

  • 20 · Interest

    total $261,254

  • 22 · Depreciation, depletion and amortization

    total $361,295

  • 23 · Insurance

    total $23,190

  • 24a · Other expenses: Magazine Postage & Prin

    total $459,692

  • 24b · Other expenses: Workshops & Related Exp

    total $260,482

  • 24c · Other expenses: Vehicle Expenses

    total $52,810

  • 24d · Other expenses: Dues & Subscriptions

    total $25,371

  • 24e · All other expenses

    total $20,663

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $1,030,337 · end of year $1,862,463

  • 3 · Pledges and grants receivable

    beginning of year $307,798 · end of year $29,975

  • 4 · Accounts receivable

    beginning of year $209,066 · end of year $155,315

  • 8 · Inventories for sale or use

    end of year $14,291

  • 9 · Prepaid expenses and deferred charges

    beginning of year $37,445 · end of year $53,470

  • 10a · Land, buildings and equipment: cost or other basis

    $14,403,173

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,895,280

  • 10c · Land, buildings and equipment, net

    beginning of year $12,983,944 · end of year $12,507,893

  • 11 · Investments: publicly traded securities

    beginning of year $3,509 · end of year $4,144

  • 12 · Investments: other securities

    beginning of year $215,941 · end of year $227,258

  • 15 · Other assets

    beginning of year $0 · end of year $23,580

  • 17 · Accounts payable and accrued expenses

    beginning of year $479,852 · end of year $542,264

  • 19 · Deferred revenue

    beginning of year $625,362 · end of year $714,384

  • 21 · Escrow or custodial account liability

    beginning of year $73,724 · end of year $69,201

  • 23 · Secured mortgages and notes payable

    beginning of year $5,951,517 · end of year $5,752,320

  • 24 · Unsecured notes and loans payable

    beginning of year $341,902 · end of year $295,319

  • 25 · Other liabilities

    beginning of year $0 · end of year $23,580

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $7,315,683 · end of year $7,481,321

Mission and programs · 2023

Mission

Our mission is to provide member cooperatives a complete package of quality services in communications, government relations, education, safety training, professional and economic development.

Activities or mission (Part I)

Helping member cooperatives enrich the lives of their members and communities.

  • Publications and Graphic Arts Services:PUBLICATIONS- Produced 12 monthly North Dakota Living magazines, including 1,440 unique local pages for 17 electric cooperatives to communicate with their members.- Produced income-generating publications, including the NDAREC/BAND Member Directory, N.D. Travel Guide, N.D. Hunting and Fishing Guide, Big Iron Guide and the Bismarck-Mandan Convention and Visitors Bureau (CVB) Guide. Secured partnership to produce a new publication in 2024, the Bottineau CVB Guide.- Disseminated monthly digital magazines to member cooperatives and digitized content for use online at www.ndliving.com.- Exceeded budgeted revenues for advertising, generating more than $600,000 to reduce the cost of delivering North Dakota Living to co-op members.- Provided education and information through print and online pieces, covering a variety of state, local and national issues, and electric industry, safety and cooperative topics important to NDAREC's membership.GRAPHIC ARTS- Created 1,825 total pages for North Dakota Living.- Produced 24 network pages for member use on electric safety, energy efficiency and usage topics.- Completed multiple design projects for member cooperatives and statewide service areas, including cooperative annual reports, newsletters, social media graphics, signs and banners, photography and more.MEDIA AND PUBLIC RELATIONS- Engaged with media for both earned and paid opportunities, including fulfilling reprint requests for stories in North Dakota Living, monthly radio ad production, statewide radio spots and interviews, and television news coverage.- Represented electric cooperatives at multiple trade shows across the state, providing valuable contact with members, businesses, partners and advertisers.NORTH DAKOTA LIVING STUDY COMMITTEE- Convened a diverse task force of directors, employees and managers to evaluate the North Dakota Living magazine, with broad participation and engagement from NDAREC member-cooperatives.- Performed a SWOT analysis to develop committee goals, objectives and a workplan, and coordinated a series of meetings with numerous presentations and information shared. A final report with committee recommendations and a summary of activities will be presented to the NDAREC board in February 2024.

  • Safety Training Services:In 2023, NDAREC delivered services to 24 members in three core areas: apprenticeship, training and safety/loss control services. Members included cooperatives, municipals, contractors and the Minot Air Force Base.APPRENTICESHIP- Administered the apprenticeship and skills improvement programs for 63 enrollees studying lineworker, meter technician and substation curriculum. Thirteen lineworkers graduated. Since 1968, NDAREC's apprenticeship programs have trained hundreds of lineworkers and meter technicians.- Submitted a plan to add a substation technician and relay technician apprenticeship program to help maintain a skilled workforce.- Supported veterans in achieving GI Bill benefits while enrolled in apprenticeship programs.TRAINING- Coordinated the 59th annual Apprenticeship, Training and Safety Conference, which attracted 265 attendees.- Provided North Dakota and Montana members with on-site training meetings, visiting 304 locations and reaching 2,891 employees.- Conducted dielectric truck testing at 33 locations in North Dakota and Montana. A total of 115 trucks were tested.- Provided specialized training in hotline work, tree trimming and grounding/bonding.SAFETY/LOSS CONTROL- Coordinated storm restoration efforts for the January ice and fog event that impacted most of the state. Aided in facilitating a presidential disaster declaration to gain access to Federal Emergency Management Agency funding.- Represented NDAREC on the State Enhanced Hazard Mitigation Team, helping identify natural hazards and risks and develop strategies to improve resiliency and accessibility to federal mitigation and recovery dollars.- Hosted a meeting for the Cooperative Regional Mutual Aid Plan team and prepared for addressing a widespread disaster.- Influenced safety through the Rural Electric Safety Achievement Program (RESAP). All North Dakota distribution cooperatives and Minnkota Power Cooperative participate in the program.- Conducted RESAP on-site observations for seven cooperatives.- Aided in the redesign of the CEO Commitment element of RESAP.- Monitored updates to regulatory and compliance standards relevant to the industry. Aided in measuring safety performance and managing loss control.

  • Government Relations & Communication Services:GOVERNMENT RELATIONS- Monitored more than 90 bills during the 2023 legislative session. A total of 990 bills and resolutions were introduced, of which only 337 failed.- Positioned NDAREC's members to capitalize on funding opportunities available through the Infrastructure Investment and Jobs Act (IIJA) and the Inflation Reduction Act. North Dakota is one of four states and two tribal nations to receive the first round of IIJA grid resiliency grants.- Contracted with Converge Strategies and coordinated efforts to put forth two proposals for federal funding opportunities.- Represented NDAREC's members in discussions about reliability, siting and retirement of resources.- Hosted the state House Republican caucus for their election of leaders and a crossover caucus in which the party identified its priorities for tax relief.- Coordinated Rural Electric Political Action Committee (REPAC) meetings and provided support to statewide and legislative candidates who support rural electric issues.- Facilitated North Dakota's participation in NRECA's Legislative Conference and the fall fly-in in Washington, D.C.- Continued positioning NDAREC as a resource and leader in discussions regarding electric vehicles and charging infrastructure.- Met with North Dakota's delegation multiple times during the August recess, highlighting the need for permitting reform, passage of a farm bill, and supply chain and EPA regulatory challenges.COMMUNICATIONS- Provided communications assistance to all NDAREC service areas.- Consistently reached goals of the 2023 NDAREC Strategic Communications Plan and assisted each service area with implementation while monitoring progress.- Sponsored a communications workshop, which featured presentations on graphic design and digital communications strategies.- Communicated co-op messaging through social media pages, including the NDAREC and North Dakota Living Facebook and X pages, websites and YouTube channels.- Monitored and communicated information for co-op communicators concerning Touchstone Energy Cooperatives and NRECA's Straight Talk.- Worked with the media to promote issues important to electric cooperatives and their members, appearing in more than 55 news stories and interviews.

  • Rural Development and Education & Member Services:Rural Development- Prepared successful U.S. Department of Agriculture (USDA) Rural Economic Development Loan and Grant program applications for 1173 Mall (ABLE, Inc.), Devils Lake Family Entertainment Center and Two Track Malting.- Raised funding for and launched a study encompassing a 100-mile radius of Minot to determine the feasibility of developing a multi-partner warehouse to serve rural grocers, local producers and a food bank, and identify other logical partners. The warehouse would include processing space for locally produced foods and aggregating space for all partners. Staff secured a $160,000 grant through USDA's Local Foods Promotion Program to assist with the data collection, education and organization of local foods producers in this region in an effort to connect them to the project.- Received a grant award through USDA's Rural Cooperative Development Grant program to defray the costs of operating the development center.- Partnered the North Dakota Rural Electric Cooperative Foundation with other entities in Minnesota and South Dakota in the newly established North Central Regional Food Business Center. Secured a five-year $300,000 grant through USDA for staffing the foundation's role in the Center.- Provided administrative services to the Rural Development Finance Corporation (RDFC). Since its inception, RDFC has provided 139 loans, and its revolving loan fund has grown to more than $8.4 million.- Secured a $10 million grant for RDFC through the USDA Meat Plant Intermediary Lending Program to establish a revolving loan fund to finance emerging and expanding meat plants.- Hosted the annual Rural Developers' Assembly, which featured the Montana Cooperative Development Center and their expertise in developing rural investment cooperatives.- Networked with other rural cooperative development centers to develop a pre-feasibility template for small meat plants. The template is available on our webpage.- Led an effort to create a new $1 million state-funded grant program to replicate the Rural Access Distribution Cooperative model across the state.- Secured a $50,000 grant for the start-up of Bearcat Den Daycare in Hebron and a $189,000 grant for Dakota Estates Retirement Center in Lidgerwood through an anonymous donor.- Bolstered the rural development webpage with cooperative and rural development tools and concepts.Education & Member ServicesTRAINING & PROFESSIONAL DEVELOPMENT- Developed and directed an education plan with coursework for board members, employees and employee associations. This included planning, marketing and communications; contract and fee negotiations; registration and on-site management.- Planned, coordinated and delivered seven board governance programs, 17 employee webinars and four Supervisor and Manager Development Program courses.- Directed planning and participation in the Electric Cooperative Youth Tour. The North Dakota Youth Tour, which was started with one student sponsored by NDAREC in 2003, reached its 20-year milestone in 2023. Over the years, participation has increased to include 15 of 16 distribution cooperatives. 2023 was the first year NDAREC planned and coordinated the youth leadership program without the partnership of the Montana Electric Cooperatives' Association.- Planned and delivered the Cooperative Connection orientation program for new employees and directors. Twelve NDAREC distribution members and the Innovative Energy Alliance Cooperative participated in the three-day program.MEETINGS & CONFERENCE PLANNING- Planned and facilitated virtual monthly meetings for the REC Information Technology and Cybersecurity employee user group. Planned and hosted the first conference for this user group in October 2023.- Facilitated planning sessions with the executive officers for three employee associations, resulting in two employee association meetings for member services and communications, a conference for the office managers and accountants, and a conference for engineering and operations. This included all aspects of planning, communications, contract and fee negotiations with professional trainers and industry experts; registration and on-site management.- Recruited sponsorships from NDAREC associate members, industry partners and vendors for employee association meetings, conferences and the annual meeting. This resulted in reduced bill-backs or no bill-backs to member-cooperatives. Also planned and hosted the annual Exhibitor Showcase for associate members in conjunction with the Engineering and Operations Conference in December.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Robert Grant

    President

    Total calculated
    $19,600
    From this org
    $19,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    6

  • Randy Simon

    Vice President

    Total calculated
    $1,750
    From this org
    $1,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Connie Bitz

    Secretary

    Total calculated
    $2,450
    From this org
    $2,450
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Maxine Rognlien

    Treasurer

    Total calculated
    $1,225
    From this org
    $1,225
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Lynn Jacobson

    Director

    Total calculated
    $1,400
    From this org
    $1,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Deon Vilhauer

    Director

    Total calculated
    $2,100
    From this org
    $2,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Tom Seymour

    Director

    Total calculated
    $0
    Hours/week
    2

  • Michele Schommer

    Director

    Total calculated
    $0
    Hours/week
    1

  • Carmen Essig

    Director

    Total calculated
    $0
    Hours/week
    1.5

  • Ken Sanford

    Director

    Total calculated
    $0
    Hours/week
    1

  • Rod Stockdill

    Director

    Total calculated
    $0
    Hours/week
    1

  • Chad Harrison

    Director

    Total calculated
    $0
    Hours/week
    1

  • David Brag

    Director

    Total calculated
    $0
    Hours/week
    1

  • Lori Kittleson

    Director

    Total calculated
    $0
    Hours/week
    1

  • Arnold Kainz

    Director

    Total calculated
    $700
    From this org
    $700
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Angela Carlson

    Director

    Total calculated
    $0
    Hours/week
    2

  • Troy Presser

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jean Brandt

    Director

    Total calculated
    $1,750
    From this org
    $1,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Les Windjue

    Director

    Total calculated
    $0
    Hours/week
    2.5

  • David Sigloh

    Director

    Total calculated
    $0
    Hours/week
    4

  • Sig Berg

    Director - Alternate (JulY)

    Total calculated
    $0
    Hours/week
    0.5

  • Wade Harpestad

    Director - Alternate (March)

    Total calculated
    $0
    Hours/week
    0.5

  • Dean Hummel

    Director - Alternate (April)

    Total calculated
    $0
    Hours/week
    1

  • Neil Meidinger

    Director - Alternate (Oct)

    Total calculated
    $0
    Hours/week
    0.5

  • Tim Wasem

    Director - Alternate (Feb/Oct)

    Total calculated
    $0
    Hours/week
    0.4

  • Joel Brandvold

    Director - Alternate (Nov)

    Total calculated
    $0
    Hours/week
    2

  • Roger Kudrna

    Director - Alternate (July)

    Total calculated
    $0
    Hours/week
    5

  • David Straley

    Director - Alternate (March)

    Total calculated
    $0
    Hours/week
    0.5

  • Josh Kramer

    Executive VP & General Mgr

    Total calculated
    $297,156
    From this org
    $232,163
    From related orgs
    $0
    Other
    $64,993
    Hours/week
    42

    Schedule J breakdown matched by us

    Base
    $224,389
    Bonus
    $0
    Other
    $7,774
    Deferred
    $33,773
    Nontaxable benefits
    $34,174
    Filer's total
    $300,110

  • Brenna Ohman

    Finance Director

    Total calculated
    $139,333
    From this org
    $126,704
    From related orgs
    $0
    Other
    $12,629
    Hours/week
    40.5

  • Zac Smith

    Communic & Gov Rel/General

    Total calculated
    $193,887
    From this org
    $172,792
    From related orgs
    $0
    Other
    $21,095
    Hours/week
    42.8

    Schedule J breakdown matched by us

    Base
    $157,190
    Bonus
    $5,500
    Other
    $10,102
    Deferred
    $21,095
    Nontaxable benefits
    $2,031
    Filer's total
    $195,918

  • Loretha Capouch

    Rural Development Services

    Total calculated
    $198,534
    From this org
    $113,685
    From related orgs
    $0
    Other
    $84,849
    Hours/week
    42

    Schedule J breakdown matched by us

    Base
    $107,996
    Bonus
    $3,000
    Other
    $2,689
    Deferred
    $52,979
    Nontaxable benefits
    $33,537
    Filer's total
    $200,201

  • Christina Roemmich

    Safety Services Director

    Total calculated
    $152,927
    From this org
    $117,741
    From related orgs
    $0
    Other
    $35,186
    Hours/week
    41

    Schedule J breakdown matched by us

    Base
    $115,011
    Bonus
    $2,000
    Other
    $730
    Deferred
    $22,981
    Nontaxable benefits
    $13,830
    Filer's total
    $154,552

  • Pamela Clarck-Stein

    Education & Member Serv Director

    Total calculated
    $126,760
    From this org
    $103,747
    From related orgs
    $0
    Other
    $23,013
    Hours/week
    42

  • Jeff Tweten

    Safety Instructor

    Total calculated
    $140,483
    From this org
    $103,737
    From related orgs
    $0
    Other
    $36,746
    Hours/week
    42.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Form 990, Schedule J:
Compensation of officers, directors, key employees, highest compensated employees and independent contractors: included in column "c", deferred compensation is the estimated annual increase in the actuarial value of the defined benefit plan. These amounts are estimates in the increase of the value of the plan and are not current year expenses of the association. The current year expense for this defined benefit plan and the increase in actuarial value for each employee are reported in the Schedule O statement for Form 990, Part VII, Column f.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
19 July 2024
IRS schema version
2023v5.1
Source object
202402059349300235

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