Civic Intelligence

North Dakota Implement Dealers Association

EIN 45-0173187 • 501(c)6 • Fargo, ND

Profile

Our mission is to promote the general welfare of our dealer members by providing a timely source of industry information, representing dealer interests in government regulation and legislation, enhancing dealer and employee education, supporting equitable dealer/manufacturer relations and offering specific business-related services which enhance the profitability of dealer members.

1411 32nd St SFargo, ND 58103

www.ndida.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

8th percentile

0.01x

Higher debt load relative to assets than 8% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

14th percentile

0.07x

Higher debt load relative to revenue than 14% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Net Margin

97th percentile

59%

Higher net margin than 97% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

8th percentile

$0

Higher top officer pay than 8% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Asset Growth

86th percentile

19%

Faster asset growth than 86% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-29%

Faster revenue growth than 4% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets8th percentile

Assets

Up

$12,961,742

Up $2,052,164 (+19%) from 2023

Liabilities

Down

$79,941

Down $29,167 (-27%) from 2023

Net Assets

Up

$12,881,801

Up $2,081,331 (+19%) from 2023

Operations
Liabilities / Revenue14th percentileNet Margin97th percentile

Revenue

Down

$1,212,551

Down $502,820 (-29%) from 2023

Expenses

Up

$494,253

Up $140,039 (+40%) from 2023

Net Income

Down

$718,298

Down $642,859 (-47%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $3,107,098Liabilities 2011: $4,440Net Assets 2011: $3,102,6582011Assets 2012: $3,401,587Liabilities 2012: $6,825Net Assets 2012: $3,394,7622012Assets 2013: $3,987,385Liabilities 2013: $753Net Assets 2013: $3,986,6322013Assets 2014: $4,688,454Liabilities 2014: $53,823Net Assets 2014: $4,634,6312014Assets 2015: $4,710,484Liabilities 2015: $51,106Net Assets 2015: $4,659,3782015Assets 2016: $4,890,854Liabilities 2016: $43,111Net Assets 2016: $4,847,7432016Assets 2017: $5,423,895Liabilities 2017: $54,477Net Assets 2017: $5,369,4182017Assets 2018: $5,907,725Liabilities 2018: $57,980Net Assets 2018: $5,849,7452018Assets 2019: $7,279,132Liabilities 2019: $128,475Net Assets 2019: $7,150,6572019Assets 2020: $7,974,603Liabilities 2020: $79,380Net Assets 2020: $7,895,2232020Assets 2021: $10,314,854Liabilities 2021: $88,583Net Assets 2021: $10,226,2712021Assets 2022: $9,455,836Liabilities 2022: $87,634Net Assets 2022: $9,368,2022022Assets 2023: $10,909,578Liabilities 2023: $109,108Net Assets 2023: $10,800,4702023Assets 2024: $12,961,742Liabilities 2024: $79,941Net Assets 2024: $12,881,8012024

Highlighted filing

2024

Assets$12,961,742
Liabilities$79,941
Net Assets$12,881,801
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Expenses 2011: $206,6392011Revenue 2012: $1,357,672Expenses 2012: $269,748Net Income 2012: $1,087,9242012Expenses 2013: $273,7982013Revenue 2014: $714,231Expenses 2014: $264,428Net Income 2014: $449,8032014Revenue 2015: $712,751Expenses 2015: $209,326Net Income 2015: $503,4252015Revenue 2016: $704,540Expenses 2016: $230,131Net Income 2016: $474,4092016Revenue 2017: $414,198Expenses 2017: $132,811Net Income 2017: $281,3872017Revenue 2018: $409,679Expenses 2018: $138,327Net Income 2018: $271,3522018Revenue 2019: $841,161Expenses 2019: $197,135Net Income 2019: $644,0262019Revenue 2020: $573,189Expenses 2020: $268,933Net Income 2020: $304,2562020Revenue 2021: $1,190,888Expenses 2021: $182,148Net Income 2021: $1,008,7402021Revenue 2022: $1,100,958Expenses 2022: $297,728Net Income 2022: $803,2302022Revenue 2023: $1,715,371Expenses 2023: $354,214Net Income 2023: $1,361,1572023Revenue 2024: $1,212,551Expenses 2024: $494,253Net Income 2024: $718,2982024

Highlighted filing

2024

Revenue$1,212,551
Expenses$494,253
Net Income$718,298
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$12,961,742
Liabilities
$79,941
Net assets
$12,881,801
Revenue
$1,212,551
Expenses
$494,253
Net income
$718,298
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.0$0.08$12.9$1.21$0.49$0.72
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$0.11$10.8$1.72$0.35$1.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.46$0.09$9.37$1.10$0.30$0.80
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$0.09$10.2$1.19$0.18$1.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.97$0.08$7.90$0.57$0.27$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.28$0.13$7.15$0.84$0.20$0.64
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.91$0.06$5.85$0.41$0.14$0.27
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.42$0.05$5.37$0.41$0.13$0.28
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.89$0.04$4.85$0.70$0.23$0.47
2015Detailed filing. Detailed filing data is available for this year.$4.71$0.05$4.66$0.71$0.21$0.50
2014Detailed filing. Detailed filing data is available for this year.$4.69$0.05$4.63$0.71$0.26$0.45
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$0.00$3.99$0.27
2012Summary only. Only limited summary data is available for this year.$3.40$0.01$3.39$1.36$0.27$1.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.00$3.10$0.21
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.2
Gross Receipts
$4,482,127
Mission and Program Overview

Mission

Our mission is to promote the general welfare of our dealer members by providing a timely source of industry information, representing dealer interests in government regulation and legislation, enhancing dealer and employee education, supporting equitable dealer/manufacturer relations and offering specific business-related services which enhance the profitability of dealer members.

To provide members with communication and access to education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,474,477$9,850,574▲ $2,376,097
Investments Other Securities$330,233$288,036▼ $42,197
Savings and Temporary Cash Investments$156,978$160,680▲ $3,702
Accounts Receivable$12,400$12,814▲ $414
Prepaid Expenses and Deferred Charges$515$2,750▲ $2,235
Total Assets$7,974,603$10,314,854▲ $2,340,251
Liabilities
Deferred Revenue$76,600$78,200▲ $1,600
Accounts Payable and Accrued Expenses$2,780$10,383▲ $7,603
Total Liabilities$79,380$88,583▲ $9,203
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,895,223$10,226,271▲ $2,331,048
Total Net Assets Fund Balance$7,895,223$10,226,271▲ $2,331,048
Total Liabilities and Net Assets / Fund Balance$7,974,603$10,314,854▲ $2,340,251
Compensation and Service Providers
Top Officer Pay8th percentile

Board Members and Trustees

NameTitle
Mike ScharberChair
Jamie MelgaardImmediate Past Chair
Matthew LarsgaardPresident/CEO
David AnfinsonVice Chair
BJ KnutsonDirector
Brian HansonDirector
Chris CooperDirector
Corey MarzolfDirector
Dave AnfinsonDirector
Jacob WillenbringDirector
Jake VeldmanDirector
Jason RugglesDirector
John SwensethDirector
Kevin RoyDirector
Ray GoehringDirector
Tom SchunemanDirector
Twylah BlotskyDirector
Tom JoyceDirector (Through September 2020)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$334,627
Investment Income
$856,261
Other Revenue
$0
Change in Net Assets
$1,008,740

Audited Revenue Reconciliation

Revenue per Audited Statements
$947,607
Revenue Not Reported on Financial Statements
$243,281
Revenue Not Reported on Form 990
$1,534,308
Other Revenue Adjustments
$212,000
Total Revenue per Audited Statements
$2,481,915
Total Revenue per Form 990
$1,190,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,298
Grants and Similar Amounts Paid$9,850
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$53,725
Fees for Services Other---$42,136
Fees for Service Investment Mgmnt Fees---$31,281
Office Expenses---$12,315
Fees for Services Management---$12,000
Grants to Domestic Individuals---$9,250
Fees for Services Legal---$6,092
Fees for Services Accounting---$5,330
Information Technology---$4,634
Fees for Services Lobbying---$2,137
All Other Expenses---$1,132
Insurance---$939
Grants to Domestic Orgs---$600
Travel---$577
Total Functional Expenses$0$0$0$182,148

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$182,148
Expenses per Audited Statements$150,867
Total Expenses per Audited Statements$150,867
Expenses Not Reported on Financial Statements$31,281
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$2,137
Total Nondeductible Lobbying and Political Cost$2,137
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Matthew Larsgaard, an officer, serves as CEO for ASIPioneer Equipment Dealers Association pays ASI for administrative services during the yearNo$12,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 2

“David Anfinson has a business relationship with Jason Ruggles.”

Form 990, Part VI, Section A, line 3

“Pioneer Equipment Dealers Association delegates control over management duties to Association Services, Inc. PEDA pays Association Services Inc. a monthly administrative services fee for its services. The total compensation paid to Matthew Larsgaard by Association Services, Inc in calendar year 2020 was $280,076 consisting of wages of $248,458, deferred compensation of $10,801, and other nontaxable benefits of $20,817.”

Form 990, Part VI, Section A, line 6

“The Organization has regular members who are farm equipment dealers that hold a franchise and associated members who do a large percentage of their business with farm equipment dealers. Regular members can vote, but associated members cannot.”

Form 990, Part VI, Section A, line 7A

“Regular members elect the board members.”

Form 990, Part VI, Section A, line 8B

“There are no committees with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, line 11B

“The President/CEO reviews a draft of the Form 990 before it is filed. A copy is available for the board members to review before it is filed.”

Form 990, Part VI, Section B, line 12C

“The policy is reviewed annually. At that time the directors disclose any conflict of interest. Potential conflicts are reviewed by the President/CEO, and any directors with a conflict of interest do not participate in or vote on any matters involving the conflict.”

Form 990, Part VI, Section B, line 15

“The President/CEO is paid by an unrelated management company, Association Services, Inc. (ASI), for his services as the CEO for ASI, Automobile Dealers Association of North Dakota (ADAND), Pioneer Healthcare Trust (PHT), and Pioneer Equipment Dealers Association (PEDA). The management company, ASI, determines the compensation for this officer. There are no employees of the organization.”

Form 990, Part VI, Section C, line 19

“The governing documents, conflict of interest policy and financial statements are not available to the general public.”

Filing and Contact Details

Filer

Filer Name
Pioneer Equipment Dealers Association
EIN
45-0173187
Phone
7012936822
Address
1411 32nd St S, Fargo, ND 58103

Signing Officer

Name
Matthew Larsgaard
Title
President/CEO
Phone
7012936822
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Larsgaard
Formed
1899
Legal Domicile
Nd
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Firm
Eide Bailly LLP
Address
1730 Burnt Boat Loop Ste 100, Bismarck, ND 58503-0886
Preparer
Lisa Chaffee CPA
Phone
7012551091
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Legislative Non-Lobbying services 42,136.”

Form 990, Part XI, line 9:

“Equity Earnings - Association Services 171,603. Dividends received from ASI -212,000.”

Financial Statement Notes

Part X, Line 2:

“The Association evaluates its tax positions that have been taken or are expected to be taken on income tax returns to determine if an accrual is necessary for uncertain tax positions. As of June 30, 2021 and 2020, 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.”

Part XI, Line 2D - Other Adjustments:

“Equity Earnings of Association Services, Inc. 171,603.”

Part XI, Line 4B - Other Adjustments:

“Dividends Received from ASI 212,000.”

Raw XML AppendixShowing 400 of 458 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02780
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010383
IRS990/AccountsReceivableGrp/BOYAmt012400
IRS990/AccountsReceivableGrp/EOYAmt012814
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To provide members with communication and access to education.
IRS990/AllOtherExpensesGrp/TotalAmt01132
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Nicole Janzen
IRS990/BooksInCareOfDetail/PhoneNum07012936822
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01411 32nd Street S
IRS990/BooksInCareOfDetail/USAddress/CityNm0Fargo
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990/BooksInCareOfDetail/USAddress/ZIPCd058103
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt053725
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt09850
IRS990/CYInvestmentIncomeAmt0856261
IRS990/CYOtherExpensesAmt0172298
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0334627
IRS990/CYRevenuesLessExpensesAmt01008740
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0182148
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01190888
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt076600
IRS990/DeferredRevenueGrp/EOYAmt078200
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0Due to the effects of the global COVID-19 pandemic, the annual convention was canceled.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
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IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt05330
IRS990/FeesForServicesLegalGrp/TotalAmt06092
IRS990/FeesForServicesLobbyingGrp/TotalAmt02137
IRS990/FeesForServicesManagementGrp/TotalAmt012000
IRS990/FeesForServicesOtherGrp/TotalAmt042136
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt031281
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/PersonNm0Mike Scharber
IRS990/Form990PartVIISectionAGrp/PersonNm1David Anfinson
IRS990/Form990PartVIISectionAGrp/PersonNm2Jamie Melgaard
IRS990/Form990PartVIISectionAGrp/PersonNm3Brian Hanson
IRS990/Form990PartVIISectionAGrp/PersonNm4Kevin Roy
IRS990/Form990PartVIISectionAGrp/PersonNm5Jason Ruggles
IRS990/Form990PartVIISectionAGrp/PersonNm6Jake Veldman
IRS990/Form990PartVIISectionAGrp/PersonNm7Ray Goehring
IRS990/Form990PartVIISectionAGrp/PersonNm8BJ Knutson
IRS990/Form990PartVIISectionAGrp/PersonNm9Tom Schuneman
IRS990/Form990PartVIISectionAGrp/PersonNm10Jacob Willenbring
IRS990/Form990PartVIISectionAGrp/PersonNm11Corey Marzolf
IRS990/Form990PartVIISectionAGrp/PersonNm12Chris Cooper
IRS990/Form990PartVIISectionAGrp/PersonNm13Twylah Blotsky
IRS990/Form990PartVIISectionAGrp/PersonNm14John Swenseth
IRS990/Form990PartVIISectionAGrp/PersonNm15Dave Anfinson
IRS990/Form990PartVIISectionAGrp/PersonNm16Tom Joyce
IRS990/Form990PartVIISectionAGrp/PersonNm17Matthew Larsgaard
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Immediate Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director (Through September 2020)
IRS990/Form990PartVIISectionAGrp/TitleTxt17President/CEO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01899
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0437145
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt09250
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0600
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03728384
IRS990/GrossReceiptsAmt04482127
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt04634
IRS990/InsuranceGrp/TotalAmt0939
IRS990/InvestmentIncomeGrp/ExclusionAmt0419116
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0419116
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0330233
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0288036
IRS990/InvestmentsPubTradedSecGrp/BOYAmt07474477
IRS990/InvestmentsPubTradedSecGrp/EOYAmt09850574
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0ND
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03291239
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Our mission is to promote the general welfare of our dealer members by providing a timely source of industry information, representing dealer interests in government regulation and legislation, enhancing dealer and employee education, supporting equitable dealer/manufacturer relations and offering specific business-related services which enhance the profitability of dealer members.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt07895223
IRS990/NetAssetsOrFundBalancesEOYAmt010226271
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0437145
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0437145
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01362705
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07895223
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt010226271
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt012315
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-40397
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0515
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02750
IRS990/PrincipalOfficerNm0Matthew Larsgaard
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0Dues
IRS990/ProgramServiceRevenueGrp/Desc1Federated Commission
IRS990/ProgramServiceRevenueGrp/Desc2Dealer Education
IRS990/ProgramServiceRevenueGrp/Desc3Commission Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0155800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1141874
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt233600
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32802
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0155800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1141874
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt233600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32802
IRS990/ProgSrvcAccomActy2Grp/Desc0Scholarship program awards for eligible students. In the fiscal year ending June 30, 2021 a total of 43 scholarships were awarded to eligible students. One student dropped out and a refund was received by the Association.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt08250
IRS990/PYInvestmentIncomeAmt0161898
IRS990/PYOtherExpensesAmt0248183
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0411291
IRS990/PYRevenuesLessExpensesAmt0304256
IRS990/PYSalariesCompEmpBnftPaidAmt012500
IRS990/PYTotalExpensesAmt0268933
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0573189
IRS990/ReconcilationRevenueExpnssAmt01008740
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0156978
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0160680
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt07790
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0155800
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt02137
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt02137
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-5653
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt031281
IRS990ScheduleD/ExpensesSubtotalAmt0150867
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt031281
IRS990ScheduleD/InvestmentExpensesNotIncldAmt031281
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01362705
IRS990ScheduleD/OtherRevenueAmt0171603
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0212000
IRS990ScheduleD/RevenueNotReportedAmt01534308
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0243281
IRS990ScheduleD/RevenueSubtotalAmt0947607
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association evaluates its tax positions that have been taken or are expected to be taken on income tax returns to determine if an accrual is necessary for uncertain tax positions. As of June 30, 2021 and 2020, 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/ExplanationTxt1Equity Earnings of Association Services, Inc. 171,603.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Dividends Received from ASI 212,000.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0182148
IRS990ScheduleD/TotalRevenuePerForm990Amt01190888
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02481915
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0150867
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt09250
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt043
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The organization follows up with the school the students are attending in order to ensure the students who received the scholarships are enrolled as full-time students.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Association Services Inc (ASI)
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Matthew Larsgaard, an officer, serves as CEO for ASI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt012000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Pioneer Equipment Dealers Association pays ASI for administrative services during the year
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0David Anfinson has a business relationship with Jason Ruggles.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Pioneer Equipment Dealers Association delegates control over management duties to Association Services, Inc. PEDA pays Association Services Inc. a monthly administrative services fee for its services. The total compensation paid to Matthew Larsgaard by Association Services, Inc in calendar year 2020 was $280,076 consisting of wages of $248,458, deferred compensation of $10,801, and other nontaxable benefits of $20,817.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization has regular members who are farm equipment dealers that hold a franchise and associated members who do a large percentage of their business with farm equipment dealers. Regular members can vote, but associated members cannot.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Regular members elect the board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There are no committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The President/CEO reviews a draft of the Form 990 before it is filed. A copy is available for the board members to review before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The policy is reviewed annually. At that time the directors disclose any conflict of interest. Potential conflicts are reviewed by the President/CEO, and any directors with a conflict of interest do not participate in or vote on any matters involving the conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The President/CEO is paid by an unrelated management company, Association Services, Inc. (ASI), for his services as the CEO for ASI, Automobile Dealers Association of North Dakota (ADAND), Pioneer Healthcare Trust (PHT), and Pioneer Equipment Dealers Association (PEDA). The management company, ASI, determines the compensation for this officer. There are no employees of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The governing documents, conflict of interest policy and financial statements are not available to the general public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Legislative Non-Lobbying services 42,136.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Equity Earnings - Association Services 171,603. Dividends received from ASI -212,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07974603
IRS990/TotalAssetsEOYAmt010314854
IRS990/TotalAssetsGrp/BOYAmt07974603
IRS990/TotalAssetsGrp/EOYAmt010314854
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0182148
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt079380
IRS990/TotalLiabilitiesEOYAmt088583
IRS990/TotalLiabilitiesGrp/BOYAmt079380
IRS990/TotalLiabilitiesGrp/EOYAmt088583
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07895223
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010226271

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