Civic Intelligence

Nd Rec Benefit Trust

990 • Fiscal year 2016 • EIN 47-5256219

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 10, 2017

Organization ProfileN/A

View Organization Page

PO Box 727Mandan, ND 58554

(701) 663-6501

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.09x

Higher debt load relative to assets than 64% of similar nonprofits.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

48th percentile

0.02x

Higher debt load relative to revenue than 48% of similar nonprofits.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2016

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

86th percentile

$183,279

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2016

Asset Growth

98th percentile

137%

Faster asset growth than 98% of similar nonprofits.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

100th percentile

945%

Faster revenue growth than 100% of similar nonprofits.

2016 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$2,144,626

Up $1,241,087 (+137%) from 2015

Net Assets

Up

$1,952,645

Up $1,161,295 (+147%) from 2015

Liabilities

Up

$191,981

Up $79,792 (+71%) from 2015

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin71st percentile

Revenue

Up

$9,083,045

Up $8,213,863 (+945%) from 2015

Expenses

Up

$7,921,750

Up $7,843,918 (+10078%) from 2015

Net Income

Up

$1,161,295

Up $369,945 (+47%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2015: $903,539Liabilities 2015: $112,189Net Assets 2015: $791,3502015Assets 2016: $2,144,626Liabilities 2016: $191,981Net Assets 2016: $1,952,6452016Assets 2017: $3,092,695Liabilities 2017: $337,006Net Assets 2017: $2,755,6892017Assets 2018: $2,371,181Liabilities 2018: $11,630Net Assets 2018: $2,359,5512018Assets 2019: $5,291,752Liabilities 2019: $102,126Net Assets 2019: $5,189,6262019Assets 2020: $7,721,255Liabilities 2020: $186,771Net Assets 2020: $7,534,4842020Assets 2021: $7,495,679Liabilities 2021: $145,186Net Assets 2021: $7,350,4932021Assets 2022: $7,955,491Liabilities 2022: $10,375Net Assets 2022: $7,945,1162022Assets 2023: $9,496,963Liabilities 2023: $168,965Net Assets 2023: $9,327,9982023Assets 2024: $10,984,630Liabilities 2024: $103,239Net Assets 2024: $10,881,3912024

Highlighted filing

2016

Assets$2,144,626
Liabilities$191,981
Net Assets$1,952,645
Open 2016 Filing

Operations Trend

Revenue Growth100th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MRevenue 2015: $869,182Expenses 2015: $77,832Net Income 2015: $791,3502015Revenue 2016: $9,083,045Expenses 2016: $7,921,750Net Income 2016: $1,161,2952016Revenue 2017: $14,925,965Expenses 2017: $14,122,921Net Income 2017: $803,0442017Revenue 2018: $14,907,061Expenses 2018: $15,303,199Net Income 2018: -$396,1382018Revenue 2019: $16,788,692Expenses 2019: $13,958,617Net Income 2019: $2,830,0752019Revenue 2020: $17,955,769Expenses 2020: $15,610,911Net Income 2020: $2,344,8582020Revenue 2021: $17,736,079Expenses 2021: $17,920,070Net Income 2021: -$183,9912021Revenue 2022: $17,966,703Expenses 2022: $17,372,080Net Income 2022: $594,6232022Revenue 2023: $19,534,009Expenses 2023: $18,151,127Net Income 2023: $1,382,8822023Revenue 2024: $20,255,985Expenses 2024: $18,702,592Net Income 2024: $1,553,3932024

Highlighted filing

2016

Revenue$9,083,045
Expenses$7,921,750
Net Income$1,161,295
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 10, 2017
Return Version
2016v3.0
Gross Receipts
$9,083,045
Mission and Program Overview

Mission

To Provide quality cost effective health benefits to foster a safe and healthy culture for our cooperative families.

The purpose of the plan and this trust is to create a federal and state tax exempt voluntary employees' beneficiary association described in the internal revenue code section 501(c)(9) and its related treasury regulations, to provide group health and other statutorily permitted insured or self-funded benefits as determined by the trustees to employees of the association's employers who agree to participate in the plan of this trust.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$791,350$1,952,645▲ $1,161,295
Savings and Temporary Cash Investments$0$1,943,626▲ $1,943,626
Cash and Non-Interest-Bearing Accounts$903,539$0▼ $903,539
Accounts Receivable-$201,000-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$903,539$2,144,626▲ $1,241,087
Liabilities
Deferred Revenue$54,395$115,359▲ $60,964
Accounts Payable and Accrued Expenses$57,794$76,622▲ $18,828
Total Liabilities$112,189$191,981▲ $79,792
Net Assets / Fund Balance
Total Net Assets Fund Balance$791,350$1,952,645▲ $1,161,295
Total Liabilities and Net Assets / Fund Balance$903,539$2,144,626▲ $1,241,087
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Josh Kramer - Began 7112016ChairPT$100,942$100,942

Board Members and Trustees

NameTitle
Dennis Hill - Through 7112016Chair
Christel LaskowskiVice Chair - See Sch. O Explanation
Linda OttersonSecretary/treasurer - See Sch. O Explanation
Bruce Garber TrusteeSee Sch. O Explanation
Chris Baumgartner TrusteeSee Sch. O Explanation
Dave Klein TrusteeSee Sch. O Explanation
Dean Volk AlternateSee Sch. O Explanation
Don Franklund AlternateSee Sch. O Explanation
Jay Lux TrusteeSee Sch. O Explanation
Jerry King TrusteeSee Sch. O Explanation
Joann Lunstad AlternateSee Sch. O Explanation
Kelly Wald TrusteeSee Sch. O Explanation
Mylo Einerson TrusteeSee Sch. O Explanation
Teresa Bauer TrusteeSee Sch. O Explanation
Tom Edwards AlternateSee Sch. O Explanation
Tori Kling TrusteeSee Sch. O Explanation
Travis Kupper TrusteeSee Sch. O Explanation

Highest Paid Contractors

ContractorServicesLocationCompensation
Blue Cross Blue Shield Of NdAdministrative Expenses4510 13TH AVENUE SOUTH, Fargo, ND 58121$478,662
Middaugh & AssociatesBroker Fees1019 5TH AVE SOUTH, Fargo, ND 58103$128,484
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,082,009
Investment Income
$1,036
Other Revenue
$0
Change in Net Assets
$1,161,295

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,083,045
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,083,045
Total Revenue per Form 990
$9,083,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,061,124
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$5,860,626
Fees for Services Other---$707,904
Other Expenses---$37,794
Fees for Services Legal---$18,342
Insurance---$12,217
Fees for Services Accounting---$8,680
Office Expenses---$5,323
Conferences and Meetings---$2,956
Occupancy---$1,900
Travel---$1,590
Advertising---$971
Total Functional Expenses$0$0$0$7,921,750

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,921,750
Total Expenses per Audited Statements$7,921,750
Total Expenses per Form 990$7,921,750
Expenses Not Reported on Financial Statements$0
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1

“Each qualified employer may appoint one regular voting trustee. Fourteen of the employers have elected a trustee with voting rights and one participating employer has chosen not to appoint a voting trustee. An alternate trustee may be appointed to vote; however, the alternate trustee shall only vote in the absence of the regular trustee representative.”

Form 990, Part VI, Section A, Line 6

“The members of the nd rec benefit trust consists of participating employers of an electric distribution cooperative or generation and transmission cooperative which is a voting member of ndarec, or a management services company or a subsidiary that is owned by a voting member or voting members of ndarec. An employer must also be a party to a written agreement which provides for the making of contributions to the trust with respect to its employees. Ndarec and its subsidiaries shall also be an employer.”

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

“The trust shall be administered by a board of trustees, which shall consist of one voting representative of each participating employer, which is a voting member of the association. Each qualified employer may elect or appoint one regular voting trustee representative and an alternate trustee to represent the employer in the absence of the regular trustee representative. In addition, a voting representative trustee seat on the board shall be held by ndarec's executive vice president and the general manager.”

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

“There is no committee with authority to act on behalf of the governing body.”

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

“The form 990 will be provided to the trustees via e-mail for review before filing.”

Form 990, Part VI, Section C, Line 19

“These documents were not made available to the public.”

FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (E) AND (F):

“Reasonable effort to obtain compensation: nd rec benefit trust sent a questionnaire to both the 14 trustees and 4 alternate trustees of the board requesting compensation and benefits paid by a related organization. The organization was able to obtain compensation for one trustee and unable to obtain the requested information from the remaining 17 trustees/alternate trustees.”

Filing and Contact Details

Filer

Filer Name
Nd Rec Benefit Trust
EIN
47-5256219
Phone
7016636501
Address
PO BOX 727, MANDAN, ND 58554

Signing Officer

Name
Josh Kramer
Title
Executive VP and General Manager
Phone
7016636501
Signed
2017-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Kramer
Formed
2015
Legal Domicile
Nd
Voting Board Members
14
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Eide Bailly Llp
Address
401 N 31ST ST STE 1120 PO BOX 7112, BILLINGS, MT 59103-7112
Preparer
John W Jacobsen
Phone
4068962400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The trust established to hold the plan's assets qualifies under section 501(c)(9) of the internal revenue code (irc) and is, therefore, not subject to tax under present income tax law. Once qualified, the trust is required to operate in conformity with the irc to maintain its qualification. The trust administration is not aware of any action or event that has occurred that might affect the trust's qualified status. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 495 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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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0163426
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt189090
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/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR - SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TREASURER - SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt4SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt5SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt6SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt7SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt8SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt9SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt10SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt11SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt12SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt13SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt14SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt15SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt16SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt17SEE SCH. O EXPLANATION
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt09083045
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt012217
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01036
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt01036
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0ND
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NONE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0791350
IRS990/NetAssetsOrFundBalancesEOYAmt01952645
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt01900
IRS990/OfficeExpensesGrp/TotalAmt05323
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0STOP LOSS REINSURANCE F
IRS990/OtherExpensesGrp/Desc1REINSURANCE PREMIUMS
IRS990/OtherExpensesGrp/TotalAmt01263447
IRS990/OtherExpensesGrp/TotalAmt137794
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOSH KRAMER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09082009
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09082009
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt039553
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt043
IRS990/PYOtherExpensesAmt038279
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0869139
IRS990/PYRevenuesLessExpensesAmt0791350
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt077832
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0869182
IRS990/ReconcilationRevenueExpnssAmt01161295
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0791350
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01952645
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01943626
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07921750
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09083045
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST ESTABLISHED TO HOLD THE PLAN'S ASSETS QUALIFIES UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAW. ONCE QUALIFIED, THE TRUST IS REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN ITS QUALIFICATION. THE TRUST ADMINISTRATION IS NOT AWARE OF ANY ACTION OR EVENT THAT HAS OCCURRED THAT MIGHT AFFECT THE TRUST'S QUALIFIED STATUS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt07921750
IRS990ScheduleD/TotalRevenuePerForm990Amt09083045
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09083045
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07921750
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0163426
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt06808
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt013045
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DENNIS HILL - THROUGH 7112016
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0183279
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH QUALIFIED EMPLOYER MAY APPOINT ONE REGULAR VOTING TRUSTEE. FOURTEEN OF THE EMPLOYERS HAVE ELECTED A TRUSTEE WITH VOTING RIGHTS AND ONE PARTICIPATING EMPLOYER HAS CHOSEN NOT TO APPOINT A VOTING TRUSTEE. AN ALTERNATE TRUSTEE MAY BE APPOINTED TO VOTE; HOWEVER, THE ALTERNATE TRUSTEE SHALL ONLY VOTE IN THE ABSENCE OF THE REGULAR TRUSTEE REPRESENTATIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE ND REC BENEFIT TRUST CONSISTS OF PARTICIPATING EMPLOYERS OF AN ELECTRIC DISTRIBUTION COOPERATIVE OR GENERATION AND TRANSMISSION COOPERATIVE WHICH IS A VOTING MEMBER OF NDAREC, OR A MANAGEMENT SERVICES COMPANY OR A SUBSIDIARY THAT IS OWNED BY A VOTING MEMBER OR VOTING MEMBERS OF NDAREC. AN EMPLOYER MUST ALSO BE A PARTY TO A WRITTEN AGREEMENT WHICH PROVIDES FOR THE MAKING OF CONTRIBUTIONS TO THE TRUST WITH RESPECT TO ITS EMPLOYEES. NDAREC AND ITS SUBSIDIARIES SHALL ALSO BE AN EMPLOYER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUST SHALL BE ADMINISTERED BY A BOARD OF TRUSTEES, WHICH SHALL CONSIST OF ONE VOTING REPRESENTATIVE OF EACH PARTICIPATING EMPLOYER, WHICH IS A VOTING MEMBER OF THE ASSOCIATION. EACH QUALIFIED EMPLOYER MAY ELECT OR APPOINT ONE REGULAR VOTING TRUSTEE REPRESENTATIVE AND AN ALTERNATE TRUSTEE TO REPRESENT THE EMPLOYER IN THE ABSENCE OF THE REGULAR TRUSTEE REPRESENTATIVE. IN ADDITION, A VOTING REPRESENTATIVE TRUSTEE SEAT ON THE BOARD SHALL BE HELD BY NDAREC'S EXECUTIVE VICE PRESIDENT AND THE GENERAL MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 WILL BE PROVIDED TO THE TRUSTEES VIA E-MAIL FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THESE DOCUMENTS WERE NOT MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REASONABLE EFFORT TO OBTAIN COMPENSATION: ND REC BENEFIT TRUST SENT A QUESTIONNAIRE TO BOTH THE 14 TRUSTEES AND 4 ALTERNATE TRUSTEES OF THE BOARD REQUESTING COMPENSATION AND BENEFITS PAID BY A RELATED ORGANIZATION. THE ORGANIZATION WAS ABLE TO OBTAIN COMPENSATION FOR ONE TRUSTEE AND UNABLE TO OBTAIN THE REQUESTED INFORMATION FROM THE REMAINING 17 TRUSTEES/ALTERNATE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (E) AND (F):
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt03C CONSTRUCTION LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1INNOVATIVE ENERGY ALLIANCE LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2WEST DAKOTA UTILITY SERVICES LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NORTH DAKOTA ASSOCIATION OF RURAL ELECTRIC COOPERATIVES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1BURKE-DIVIDE ELECTRIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2CASS CO ELECTRIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3CAVALIER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4CENTRAL POWER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5DAKOTA VALLEY ELECTRIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6KEM ELECTRIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7MOR-GRAN-SOU ELECTRIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8MOUNTRAIL-WILLIAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9NODAK ELECTRIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt10NORTH CENTRAL ELECTRIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt11NORTHERN PLAINS ELECTRIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt12ROUGHRIDER ELECTRIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt13SLOPE ELECTRIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt14VERENDRYE ELECTRIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0450231058
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RURAL ELECTRIC COOPERATIVE SERVICE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03201 NYGREN DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MANDAN

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,144,626
Liabilities
$191,981
Net assets
$1,952,645
Revenue
$9,083,045
Expenses
$7,921,750
Net income
$1,161,295
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$0.10$10.9$20.3$18.7$1.55
2023Detailed filing. Detailed filing data is available for this year.$9.50$0.17$9.33$19.5$18.2$1.38
2022Detailed filing. Detailed filing data is available for this year.$7.96$0.01$7.95$18.0$17.4$0.59
2021Detailed filing. Detailed filing data is available for this year.$7.50$0.15$7.35$17.7$17.9$0.18
2020Detailed filing. Detailed filing data is available for this year.$7.72$0.19$7.53$18.0$15.6$2.34
2019Detailed filing. Detailed filing data is available for this year.$5.29$0.10$5.19$16.8$14.0$2.83
2018Detailed filing. Detailed filing data is available for this year.$2.37$0.01$2.36$14.9$15.3$0.40
2017Detailed filing. Detailed filing data is available for this year.$3.09$0.34$2.76$14.9$14.1$0.80
2016Detailed filing. Detailed filing data is available for this year.$2.14$0.19$1.95$9.08$7.92$1.16
2015Summary only. Only limited summary data is available for this year.$0.90$0.11$0.79$0.87$0.08$0.79