Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
North Dakota Soybean Growers Association
EIN 36-3264160 • 501(c)5 • Fargo, ND
Profile
Creating partnerships to improve the quality and profitability of North Dakota soybean growers and to develop community leaders.The North Dakota Soybean Growers Association is a statewide not-for-profit, member-driven Organization. We exist to conduct legislative activities in Bismarck, N.D. and Washington, D.C. to improve the sustainable prosperity of its members and the entire soybean industry. The North Dakota organization is one of 26 soybean-producing states affiliated with the American Soybean Association.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.53x
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 15.2% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Up$257,719
Up $40,923 (+19%) from 2019
Liabilities
Down$51,061
Down $5,909 (-10%) from 2019
Net Assets
Up$206,658
Up $46,832 (+29%) from 2019
Revenue
Down$555,409
Down $43,742 (-7.3%) from 2019
Expenses
Up$550,609
Up $16,435 (+3.1%) from 2019
Net Income
Down$4,800
Down $60,177 (-93%) from 2019
Trend Graphs
Filings
Most recent year
2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $257,719
- Liabilities
- $51,061
- Net assets
- $206,658
- Revenue
- $555,409
- Expenses
- $550,609
- Net income
- $4,800
Latest Detailed Filing
The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2015 to Jun 30, 2016
- Signed
- Apr 6, 2017
- Return Version
- 2015v3.0
- Gross Receipts
- $488,702
Mission and Program Overview
Mission
Support Policy that benefits North Dakota Soybean growers through farmer-led advocacy and partnerships.
The NDSGA advocates for soybean growers at the legislature in Bismarck, through alliance and coalitions. It provides member services while working to recruit and retain members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $61,598 | $102,069 | ▲ $40,471 |
| Land, Buildings, and Equipment, Net | $79,896 | $53,478 | ▼ $26,418 |
| Accounts Receivable | $11,100 | $16,770 | ▲ $5,670 |
| Total Assets | $152,594 | $172,317 | ▲ $19,723 |
| Liabilities | |||
| Deferred Revenue | $56,229 | $61,139 | ▲ $4,910 |
| Accounts Payable and Accrued Expenses | $9,553 | $10,747 | ▲ $1,194 |
| Total Liabilities | $65,782 | $71,886 | ▲ $6,104 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $86,812 | $100,431 | ▲ $13,619 |
| Total Net Assets Fund Balance | $86,812 | $100,431 | ▲ $13,619 |
| Total Liabilities and Net Assets / Fund Balance | $152,594 | $172,317 | ▲ $19,723 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $53,478 | $81,704 | $135,182 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Nancy Johnson | Executive Director | FT | $61,500 | $1,328 | $62,828 |
Board Members and Trustees
| Name | Title |
|---|---|
| Craig Olson | President |
| Ryan Richard | Vice President |
| Aaron Brakke | Director |
| Brent Kohls | Director |
| David Hartz | Director |
| Dennis Renner | Director |
| Ed Erickson Jr | Director |
| Jarred Billadeau | Director |
| Joe Ericson | Director |
| Kasey Lien | Director |
| Matt Swenson | Director |
| Monte Peterson | Director |
| Luke Kuster | Secretary |
| Eric Broten | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $70,179
- Program Service Revenue
- $402,848
- Investment Income
- $64
- Other Revenue
- $-3,330
- All Other Contributions
- $38,189
- Change in Net Assets
- $13,619
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $375,907 |
| Salaries, Compensation, and Employee Benefits | $75,235 |
| Grants and Similar Amounts Paid | $5,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Travel | - | - | - | $98,548 |
| Office Expenses | - | - | - | $66,938 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $65,701 |
| Fees for Services Lobbying | - | - | - | $44,950 |
| Conferences and Meetings | - | - | - | $34,448 |
| Depreciation Depletion | - | - | - | $26,987 |
| Information Technology | - | - | - | $10,655 |
| Occupancy | - | - | - | $9,611 |
| Fees for Services Accounting | - | - | - | $7,988 |
| Payments to Affiliates | - | - | - | $7,385 |
| Insurance | - | - | - | $5,773 |
| Other Salaries and Wages | - | - | - | $5,527 |
| Grants to Domestic Individuals | - | - | - | $5,000 |
| Payroll Taxes | - | - | - | $4,007 |
| Fees for Services Other | - | - | - | $2,302 |
| All Other Expenses | - | - | - | $1,397 |
| Other Expenses | - | - | - | $1,316 |
| Advertising | - | - | - | $210 |
| Fees for Services Legal | - | - | - | $15 |
| Total Functional Expenses | $0 | $0 | $0 | $456,142 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $18,941 |
| Fundraising Gross Income | $15,611 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Tournaments | $47,601 | $15,611 | $9,933 | $5,678 |
| Total Events | $47,601 | $15,611 | $18,941 | $-3,330 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 1
“The Executive Committee is the President, Vice President, Secretary and Treasurer. All are members of the governing body. The Executive Committee has the authority to spend $2,500 without prior board approval. The Executive Committee consists of 4 members of the governing body. The powers of the Executive Committee shall be delegated from the governing body.”
Form 990, Part VI, Section A, line 4
“The Industry Representative was removed as a voting representative at the Feb. 2, 2016 meeting. The board now has fourteen (14) members.”
Form 990, Part VI, Section A, line 6
“There is only one class of members. Any person who is an actual producer of soybeans, or is interested in the production, use, improvement or the marketing of soybeans in North Dakota may become a member upon the payment of annual dues.”
Form 990, Part VI, Section A, line 7A
“Each membership shall be entitled to one vote on each matter at any meeting of the members. In the case of a partnership, company, organization, agency or corporation, one individual must be designated as a voting member. No voting by proxy or mail will be permitted.”
Form 990, Part VI, Section A, line 7B
“Any alteration, amendment, or repeal of the Bylaws must be approved by a majority of the members at the annual meeting.”
Form 990, Part VI, Section B, line 11
“A copy of the tax Form 990 will be electronically sent to all the board members prior to being filed.”
Form 990, Part VI, Section B, line 12C
“Each member of the board is required to complete and sign a conflict of interest questionnaire. The Executive Committee determines whether a conflict exists and reviews actual conflicts. Depending on the conflict, a board member may be asked to recuse him/herself from a specific vote or may be asked to step down from the board.”
Form 990, Part VI, Section B, line 15A
“The Executive Committee negotiated with the Executive Director based on approval of a package from the entire board of directors. The Executive Committee determines the compensation package based on an informal survey of compensation paid by similar organizations. The process was last conducted in 2012.”
Form 990, Part VI, Section C, line 19
“The documents are available to the public upon written or phone request.”
Filing and Contact Details
Filer
- Filer Name
- North Dakota Soybean Growers Association
- EIN
- 36-3264160
- Phone
- 7016405215
- Address
- 1555 43rd Street South No 103, Fargo, ND 58103
Signing Officer
- Name
- Craig Olson
- Title
- President
- Phone
- 7016405215
- Signed
- 2017-04-06
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Craig Olson
- Formed
- 1983
- Legal Domicile
- Nd
- Voting Board Members
- 14
- Independent Board Members
- 14
- Employees
- 2
- Volunteers
- 25
Preparer
- Firm
- Eide Bailly Llp
- Address
- 4310 17TH AVE S PO BOX 2545, FARGO, ND 58108-2545
- Preparer
- Lisa Chaffee CPA
- Phone
- 7012398500
Supplemental Narrative
Financial Statement Notes
Part X, Line 2:
“The Association relies upon a group exemption provided to American Soybean Association for its exemption from the payment of both federal and state income taxes under the provisions of Section 501(c)(5) of the Internal Revenue Code of 1954. The Association had no non-exempt taxable income in fiscal 2016 or 2015, and, accordingly, accrued no income taxes. The Association follows the provisions of FASB Accounting Standards Codification Topic ASC 740-10 and as of June 30, 2016, the unrecognized tax benefit accrual was zero. The Association will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred.”
Raw XML AppendixShowing 400 of 419 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/ActivityOrMissionDesc | 0 | The NDSGA advocates for soybean growers at the legislature in Bismarck, through alliance and coalitions. It provides member services while working to recruit and retain members. |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 26987 |
| IRS990/Desc | 0 | The NDSGA contracts with the ND Soybean Council each year to promote the soybean industry and provide educational and leadership opportunities for ND soybean farmers. NDSGA continually recruits ND soybean farmers to become members of our association. There were 862 members as of 6/30/16. |
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| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 10655 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5773 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 64 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 64 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 53478 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 135182 |
| IRS990/LegalDomicileStateCd | 0 | ND |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | Creating partnerships to improve the quality and profitability of North Dakota soybean growers and to develop community leaders. The North Dakota Soybean Growers Association is a statewide not-for-profit, member-driven Organization. We exist to conduct legislative activities in Bismarck, N.D. and Washington, D.C. to improve the sustainable prosperity of its members and the entire soybean industry. The North Dakota organization is one of 26 soybean-producing states affiliated with the American Soybean Association. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 100431 |
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| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -3330 |
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| IRS990/NondeductibleContributionsInd | 0 | 0 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 66938 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
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| IRS990/OtherExpensesGrp/Desc | 0 | Editorial Fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Special Events |
| IRS990/OtherExpensesGrp/Desc | 2 | Bank Charges and Credit |
| IRS990/OtherExpensesGrp/Desc | 3 | Gifts, Giveaways, Spons |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 20219 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2035 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1316 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4007 |
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| IRS990/PrincipalOfficerNm | 0 | Craig Olson |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 115110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Contract Revenues |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Soybean Expo Tradeshow |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Membership Dues |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Soybean Expo - this is an annual event held in Fargo, ND in conjunction with the ND Soybean Council. Educational meetings and a trade show are held throughout the day. About 350 people attended with 45 exhibitors participating in the trade show. |
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| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 5000 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Association relies upon a group exemption provided to American Soybean Association for its exemption from the payment of both federal and state income taxes under the provisions of Section 501(c)(5) of the Internal Revenue Code of 1954. The Association had no non-exempt taxable income in fiscal 2016 or 2015, and, accordingly, accrued no income taxes. The Association follows the provisions of FASB Accounting Standards Codification Topic ASC 740-10 and as of June 30, 2016, the unrecognized tax benefit accrual was zero. The Association will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
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| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Golf Tournaments |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 5678 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 47601 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 930 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Executive Committee is the President, Vice President, Secretary and Treasurer. All are members of the governing body. The Executive Committee has the authority to spend $2,500 without prior board approval. The Executive Committee consists of 4 members of the governing body. The powers of the Executive Committee shall be delegated from the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Industry Representative was removed as a voting representative at the Feb. 2, 2016 meeting. The board now has fourteen (14) members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | There is only one class of members. Any person who is an actual producer of soybeans, or is interested in the production, use, improvement or the marketing of soybeans in North Dakota may become a member upon the payment of annual dues. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Each membership shall be entitled to one vote on each matter at any meeting of the members. In the case of a partnership, company, organization, agency or corporation, one individual must be designated as a voting member. No voting by proxy or mail will be permitted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Any alteration, amendment, or repeal of the Bylaws must be approved by a majority of the members at the annual meeting. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A copy of the tax Form 990 will be electronically sent to all the board members prior to being filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Each member of the board is required to complete and sign a conflict of interest questionnaire. The Executive Committee determines whether a conflict exists and reviews actual conflicts. Depending on the conflict, a board member may be asked to recuse him/herself from a specific vote or may be asked to step down from the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The Executive Committee negotiated with the Executive Director based on approval of a package from the entire board of directors. The Executive Committee determines the compensation package based on an informal survey of compensation paid by similar organizations. The process was last conducted in 2012. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The documents are available to the public upon written or phone request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Section C, line 19 |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
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| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 172317 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 172317 |
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| IRS990/TotalVolunteersCnt | 0 | 25 |
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| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 100431 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1555 43rd Street South No 103 |
| IRS990/USAddress/CityNm | 0 | Fargo |
| IRS990/USAddress/StateAbbreviationCd | 0 | ND |
| IRS990/USAddress/ZIPCd | 0 | 58103 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 14 |
| IRS990/VotingMembersIndependentCnt | 0 | 14 |
| IRS990/WebsiteAddressTxt | 0 | www.ndsoygrowers.com |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Craig Olson |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7016405215 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-04-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | North Dakota Soybean Growers Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NORT |
| ReturnHeader/Filer/EIN | 0 | 363264160 |
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