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← NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES

Form 990 for tax year 2025

Filed by NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES.

Totals

Total revenue
$6,574,767
Total expenses
$6,575,274
Contributions and grants received
$3,625,919
Grants paid
$0
Program service revenue
$3,028,158
Investment income
$82,432
Other revenue
-$161,742
Total assets, end of year
$14,053,723
Total liabilities, end of year
$6,989,327
Net assets or fund balances, end of year
$7,064,396
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

    $3,277,033

  • 1e · Government grants (contributions)

    $212,867

  • 1f · All other contributions, gifts and grants

    $136,019

  • 2a · Program service revenue: Magazine Revenue

    total $1,808,674 · related or exempt $1,148,623 · unrelated business $660,051

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

    total $475,063 · related or exempt $475,063

  • 2c · Program service revenue: Supporting Revenue

    total $309,550 · related or exempt $309,550

  • 2d · Program service revenue: Rural Development

    total $232,941 · related or exempt $232,941

  • 2e · Program service revenue: Safety Services

    total $201,930 · related or exempt $201,930

  • 3 · Investment income

    total $82,382 · excluded $82,382

  • 6a · Gross rents

    real property $80,756

  • 6b · Less rental expenses

    real property $242,498

  • 6c · Rental income or loss

    real property -$161,742

  • 6d · Net rental income or loss

    total -$161,742 · excluded -$161,742

  • 7a · Gross sales of assets other than inventory

    other assets $50

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

    other assets $0

  • 7c · Gain or loss

    other assets $50

  • 7d · Net gain or loss

    total $50 · excluded $50

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $583,668

  • 7 · Other salaries and wages

    total $2,143,105

  • 8 · Pension plan contributions

    total $467,237

  • 9 · Other employee benefits

    total $306,105

  • 10 · Payroll taxes

    total $181,864

  • 11b · Fees: legal

    total $2,600

  • 11c · Fees: accounting

    total $23,783

  • 11g · Fees: other

    total $153,930

  • 12 · Advertising and promotion

    total $99,641

  • 13 · Office expenses

    total $96,778

  • 16 · Occupancy

    total $318,192

  • 17 · Travel

    total $158,084

  • 19 · Conferences, conventions and meetings

    total $171,652

  • 20 · Interest

    total $242,247

  • 22 · Depreciation, depletion and amortization

    total $332,711

  • 23 · Insurance

    total $26,606

  • 24a · Other expenses: Magazine Postage & Prin

    total $845,644

  • 24b · Other expenses: Workshops & Related Exp

    total $335,786

  • 24c · Other expenses: Dues & Subscriptions

    total $26,370

  • 24d · Other expenses: Vehicle Expenses

    total $26,206

  • 24e · All other expenses

    total $33,065

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $1,978,341 · end of year $1,832,424

  • 3 · Pledges and grants receivable

    beginning of year $24,959 · end of year $100,905

  • 4 · Accounts receivable

    beginning of year $164,983 · end of year $200,451

  • 8 · Inventories for sale or use

    beginning of year $11,231 · end of year $9,554

  • 9 · Prepaid expenses and deferred charges

    beginning of year $33,381 · end of year $3,698

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

    $14,412,468

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

    $2,755,245

  • 10c · Land, buildings and equipment, net

    beginning of year $12,064,553 · end of year $11,657,223

  • 11 · Investments: publicly traded securities

    beginning of year $3,935 · end of year $3,579

  • 12 · Investments: other securities

    beginning of year $229,254 · end of year $242,478

  • 15 · Other assets

    beginning of year $12,168 · end of year $3,411

  • 17 · Accounts payable and accrued expenses

    beginning of year $587,459 · end of year $688,678

  • 19 · Deferred revenue

    beginning of year $948,967 · end of year $396,086

  • 21 · Escrow or custodial account liability

    beginning of year $92,206 · end of year $339,576

  • 23 · Secured mortgages and notes payable

    beginning of year $5,544,414 · end of year $5,327,413

  • 24 · Unsecured notes and loans payable

    beginning of year $265,044 · end of year $234,164

  • 25 · Other liabilities

    beginning of year $12,168 · end of year $3,410

  • 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 $7,072,547 · end of year $7,064,396

Mission and programs · 2025

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:NORTH DAKOTA LIVING- Published 12 monthly North Dakota Living magazines, including 1,392 unique local pages for 16 electric cooperatives to communicate with their members. - Launched a redesigned cover, accomplishing one of the recommendations from the North Dakota Living Study Committee, to add colored cooperative logos to the front and back magazine covers and offer more opportunity for local co-op personalization, strengthening the connection North Dakota Living is provided by electric cooperatives. - Selected as a 2025 media partner with the Western ND Honor Flight. Staff members Kennedy DeLap, John Kary and Cally Peterson traveled with 227 veterans on all-expense-paid trips to Washington, D.C., in September to photograph and document the experience, ultimately sharing it with readers in North Dakota Living's first cover-to-cover tribute to veterans published in November. - Completed the four-part Cost of Your Power series, which examined electric industry pressures and how they impact the price of electricity. The series covered supply chain and inflation, wholesale power, and balancing supply and demand. - Introduced North Dakota Living Straight Talk, a collection of communications resources tailored to a North Dakota audience, including local pages articles, general manager columns, social media posts and other content, for co-op communicators to personalize and use in various communications channels. ADVERTISING- Advertising Sales Manager Duane Crabbe hit his highest grossing sales month in February's North Dakota Living, then broke the record three months later with May's travel and tourism issue. - Generated more than $640,000 in advertising revenue to reduce the cost of delivering North Dakota Living to cooperative members. - Procured contracts to sell advertising placements and produce special publications, which reduce the cost of delivering North Dakota Living to electric co-op members. Special publications include the N.D. Travel Guide, N.D. Hunting and Fishing Guide, Big Iron Guide, Bismarck-Mandan Convention and Visitors Bureau Guide, Bottineau-Lake Metigoshe Area Guide and the NDAREC/BAND Member Directory.- Represented electric co-ops at trade shows. GRAPHIC DESIGN AND PHOTOGRAPHY- Conducted the first magazine photo contest. - Designed numerous brochures, reports, logos, signs, graphics and other projects for member-cooperatives and statewide service areas and provided professional photography services for the magazine, co-op meetings, events and members, including headshots and studio photography.

  • Safety Training Services:APPRENTICESHIP- Administered apprenticeship and instructional programs in the trades of lineworker, meter technician, relay technician, and substation technician reaching 78 participants.- Graduated 15 lineworkers and 1 meter technician.- Programs support the growth and complexity of training a skilled workforce.- Administered scholarship dollars to eligible apprentices and supported veterans in receiving GI Bill benefits.TRAINING- Provided safety meetings and special programs reaching 4,392 member-employees over 323 training days.- Coordinated the 61st annual Apprenticeship, Training and Safety Conference, which attracted 293 attendees.- Provided specialized training in hotline work, tree trimming and transformer connections to 117 participants.- Hosted digger derrick operator training at the Lineworker Training Center and certified 15 participants.- Provide first aid/CPR/AED training for 49 BSC lineworker students preparing them to enter the workforce.SAFETY/LOSS CONTROL- Collaborated with cooperatives and NDDES during the severe summer weather events which resulted in an estimated $18 million of damages. If awarded, the presidential declarations would make FEMA funding available to help with costs to repair utility infrastructure.- Submitted comments to the FEMA review council in efforts to reform FEMAs Public Assistance Program. - Influenced cooperatives culture of safety through multiple national and grassroots programs.- Administers the Rural Electric Safety Achievement Program (RESAP) to all North Dakota distribution cooperatives and Minnkota Power Cooperative.- Conducted RESAP on-site observations for six cooperatives.- Safety advocates from North Dakota and Montana gather in a cooperative effort to share best practices to promote safety and wellness during the bi-annual safety coordinator meetings. - Member of NRECAs Certified Loss Control Professional Commission and Safety Leadership Summit development committee.- Dielectrically tested 152 trucks at 29 locations.

  • Government Relations & Communication Services:GOVERNMENT RELATIONS- Successful legislative session: Avoiding harmful proposals on large load siting, securing favorable policies on coal conversion tax relief extension, passed a bill outlining the creation of voluntary Wildfire Mitigation Plans, achieved passage of support for rural grocery sustainability, and avoided bills being introduced on utility shutoff limits and guy wire marking.- Worked with member-cooperatives to coordinate educational and relationship-building opportunities with local legislators.- Engaged member-cooperatives, congressional members and the National Rural Electric Cooperative Association (NRECA) to promote achievable and sensible public policies related to energy, electricity and the environment.- Facilitated North Dakota's participation in NRECA's Legislative Conference and the fall fly-in in Washington, D.C.- Coordinated Rural Electric Political Action Committee (REPAC) meetings and provided support to statewide and legislative candidates who support electric cooperative issues.COMMUNICATIONS- Developed and implemented the NDAREC Strategic Communications plan. - Transformed and redesigned the NDAREC website by upgrading to Touchstone Energy Cooperatives' SHiNE platform. - Emphasized key themes on social media, including energy efficiency, cooperative philosophy, the electric cooperative network and community building. - Produced additional communications, including the Cooperative Power pamphlet, the bimonthly Know What's Happening e-newsletter, NDAREC Annual Review. - Created 20 videos for rural development, education, safety and government relations. - Hosted and planned an Artificial Intelligence workshop for cooperative communicator. - Worked with the media to promote issues important to electric cooperatives and their members.

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Angela Carlson

    President

    Total calculated
    $16,450
    From this org
    $16,450
    From related orgs
    $0
    Other
    $0
    Hours/week
    8

  • Randy Simon

    Vice President

    Total calculated
    $700
    From this org
    $700
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Connie Bitz

    Secretary

    Total calculated
    $0
    Hours/week
    2

  • Maxine Rognlien

    Treasurer

    Total calculated
    $700
    From this org
    $700
    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
    $875
    From this org
    $875
    From related orgs
    $0
    Other
    $0
    Hours/week
    7

  • Tom Seymour

    Director

    Total calculated
    $0
    Hours/week
    2

  • Michele Schommer

    Director

    Total calculated
    $1,050
    From this org
    $1,050
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Carmen Essig

    Director

    Total calculated
    $0
    Hours/week
    1.5

  • Ken Sanford

    Director

    Total calculated
    $0
    Hours/week
    1.5

  • Rod Stockdill

    Director

    Total calculated
    $0
    Hours/week
    1

  • Chad Harrison

    Director

    Total calculated
    $0
    Hours/week
    1

  • Bob Grant

    Director

    Total calculated
    $0
    Hours/week
    0.1

  • David Brag

    Director

    Total calculated
    $0
    Hours/week
    1

  • Lori Kittleson

    Director

    Total calculated
    $0
    Hours/week
    2

  • Arnold Kainz

    Director

    Total calculated
    $0
    Hours/week
    2

  • Troy Presser

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jean Brandt

    Director

    Total calculated
    $0
    Hours/week
    1

  • Mike Brasel

    Director

    Total calculated
    $0
    Hours/week
    0.1

  • Les Windjue

    Director

    Total calculated
    $0
    Hours/week
    1

  • David Sigloh

    Director

    Total calculated
    $0
    Hours/week
    4

  • Dennis Schmierer

    Director

    Total calculated
    $0
    Hours/week
    1

  • Trish Gehlhar

    Director - Alternate (Apr)

    Total calculated
    $0
    Hours/week
    0.1

  • Lori Carlson

    Director - Alternate (Jul)

    Total calculated
    $0
    Hours/week
    0.1

  • Roger Kudrna

    Director - Alternate (Jul)

    Total calculated
    $0
    Hours/week
    0.1

  • Josh Kramer

    Executive VP & General Mgr

    Total calculated
    $344,847
    From this org
    $265,675
    From related orgs
    $0
    Other
    $79,172
    Hours/week
    43.6

    Schedule J breakdown matched by us

    Base
    $257,386
    Bonus
    $0
    Other
    $8,289
    Deferred
    $46,334
    Nontaxable benefits
    $36,407
    Filer's total
    $348,416

  • Brenna Ohman

    Finance Director

    Total calculated
    $170,180
    From this org
    $154,356
    From related orgs
    $0
    Other
    $15,824
    Hours/week
    40.9

    Schedule J breakdown matched by us

    Base
    $152,892
    Bonus
    $1,000
    Other
    $464
    Deferred
    $15,410
    Nontaxable benefits
    $2,484
    Filer's total
    $172,250

  • Zac Smith

    Communic & Gov Rel/General Counsel

    Total calculated
    $219,852
    From this org
    $181,822
    From related orgs
    $0
    Other
    $38,030
    Hours/week
    43.2

    Schedule J breakdown matched by us

    Base
    $162,736
    Bonus
    $6,000
    Other
    $13,086
    Deferred
    $26,515
    Nontaxable benefits
    $13,868
    Filer's total
    $222,205

  • Christina Roemmich

    Safety Services Director

    Total calculated
    $172,581
    From this org
    $130,587
    From related orgs
    $0
    Other
    $41,994
    Hours/week
    41.9

    Schedule J breakdown matched by us

    Base
    $128,328
    Bonus
    $1,000
    Other
    $1,259
    Deferred
    $31,049
    Nontaxable benefits
    $12,832
    Filer's total
    $174,468

  • Pamela Clark-Stein

    Education & Member Serv Director

    Total calculated
    $141,988
    From this org
    $117,049
    From related orgs
    $0
    Other
    $24,939
    Hours/week
    43.5

  • Cally Peterson

    Editor

    Total calculated
    $157,346
    From this org
    $114,175
    From related orgs
    $0
    Other
    $43,171
    Hours/week
    43.9

    Schedule J breakdown matched by us

    Base
    $112,832
    Bonus
    $1,000
    Other
    $343
    Deferred
    $12,283
    Nontaxable benefits
    $32,698
    Filer's total
    $159,156

  • Tavi Leier

    HR Manager/Benefits Coordinator

    Total calculated
    $140,667
    From this org
    $118,238
    From related orgs
    $0
    Other
    $22,429
    Hours/week
    41.2

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.

  • ND Rural Electric Political Action Committee

    527 · Political Action Committee · ND

Provenance

Return type
form_990
Tax year
2025
Filed
13 July 2026
IRS schema version
2025v4.2
Source object
202641969349301439

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