Civic Intelligence

Nd Rec Benefit Trust

990 • Fiscal year 2017 • EIN 47-5256219

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

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

62nd percentile

0.11x

Higher debt load relative to assets than 62% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

45th percentile

0.02x

Higher debt load relative to revenue than 45% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Net Margin

54th percentile

5.4%

Higher net margin than 54% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

86th percentile

$218,451

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Asset Growth

94th percentile

44%

Faster asset growth than 94% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

94th percentile

64%

Faster revenue growth than 94% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$3,092,695

Up $948,069 (+44%) from 2016

Net Assets

Up

$2,755,689

Up $803,044 (+41%) from 2016

Liabilities

Up

$337,006

Up $145,025 (+76%) from 2016

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin54th percentile

Revenue

Up

$14,925,965

Up $5,842,920 (+64%) from 2016

Expenses

Up

$14,122,921

Up $6,201,171 (+78%) from 2016

Net Income

Down

$803,044

Down $358,251 (-31%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth94th 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

2017

Assets$3,092,695
Liabilities$337,006
Net Assets$2,755,689
Open 2017 Filing

Operations Trend

Revenue Growth94th 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

2017

Revenue$14,925,965
Expenses$14,122,921
Net Income$803,044
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$14,925,965
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$1,952,645$2,755,689▲ $803,044
Investments Other Securities-$1,696,144-
Savings and Temporary Cash Investments$1,943,626$996,669▼ $946,957
Accounts Receivable$201,000$390,000▲ $189,000
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,144,626$3,092,695▲ $948,069
Other Assets Total$0$9,882▲ $9,882
Liabilities
Deferred Revenue$115,359$326,868▲ $211,509
Accounts Payable and Accrued Expenses$76,622$10,138▼ $66,484
Total Liabilities$191,981$337,006▲ $145,025
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,952,645$2,755,689▲ $803,044
Total Liabilities and Net Assets / Fund Balance$2,144,626$3,092,695▲ $948,069

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,696,144--
Compensation and Service Providers
Top Officer Pay86th percentile

Board Members and Trustees

NameTitle
Josh KramerChair
Christel LaskowskiVice Chair - See Sch. O Ex
Linda OttersonSecretary/treasurer - See
Brandy Hansen ALTERNATESee Sch. O Explanation
Bruce Garber ALTERNATESee Sch. O Explanation
Casey Jans ALTERNATESee Sch. O Explanation
Chad Sapa ALTERNATESee Sch. O Explanation
Cheryl Belle TRUSTEESee Sch. O Explanation
Chris Baumgartner TRUSTEESee Sch. O Explanation
Cindy Ternes ALTERNATESee Sch. O Explanation
Dave Klein TRUSTEESee Sch. O Explanation
Don Franklund AlternateSee Sch. O Explanation
JERRY KING TrusteeSee SCH. O EXPLANATION
Jackie Miller TRUSTEESee Sch. O Explanation
Jason Bentz ALTERNATESee Sch. O Explanation
Jay Lux TRUSTEESee Sch. O Explanation
Jeffrey Franck ALTERNATESee 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
Tim DockterALTERNATESee 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
Middaugh Benefits ConsultantsBroker FeesPO Box 2543, Fargo, ND 58108$212,653
NdarecAdministrative services3201 Nygren Dr NW, Mandan, ND 58554$117,517
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,890,537
Investment Income
$35,428
Other Revenue
$0
Change in Net Assets
$803,044

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,925,965
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$14,925,965
Total Revenue per Form 990
$14,925,965
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,500,554
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---$10,622,367
Fees for Services Other---$1,153,591
Fees for Services Legal---$13,763
Insurance---$4,847
Other Expenses---$4,217
Office Expenses---$3,922
Advertising---$3,530
Conferences and Meetings---$1,508
Travel---$1,351
Total Functional Expenses$0$0$0$14,122,921

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,122,921
Total Expenses per Audited Statements$14,122,921
Total Expenses per Form 990$14,122,921
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
Annual disclosure for covered persons
Yes
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
Yes
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. Fifteen 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 B, line 12C

“Trustees and Alternates annually review the conflict of interest policy and report any potential conflicts of interest. Any conflicts that are disclosed are reviewed by the remaining Trustees and Alternates. Trustees or Alternates with a conflict recuse themselves from voting on issues in which they have a conflict.”

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 e-mailed both the trustees and alternatives of the board requesting compensation and benefits paid by a related organization. The organization was able to obtain compensation for one trustee. They were unable to obtain the requested information from the remaining trustees and alternatives.”

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
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Kramer
Formed
2015
Legal Domicile
Nd
Voting Board Members
15
Independent Board Members
0
Employees
0
Volunteers
15

Preparer

Firm
Eide Bailly LLP
Address
401 N 31st St Ste 1120 PO Box 7112, Billings, MT 59103-7112
Preparer
Lisa Chaffee CPA
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.”

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt220
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt230
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt240
IRS990/Form990PartVIISectionAGrp/PersonNm0Josh Kramer
IRS990/Form990PartVIISectionAGrp/PersonNm1Christel Laskowski
IRS990/Form990PartVIISectionAGrp/PersonNm2Linda Otterson
IRS990/Form990PartVIISectionAGrp/PersonNm3JERRY KING Trustee
IRS990/Form990PartVIISectionAGrp/PersonNm4JoAnn Lunstad Alternate
IRS990/Form990PartVIISectionAGrp/PersonNm5Dave Klein TRUSTEE
IRS990/Form990PartVIISectionAGrp/PersonNm6Kelly Wald TRUSTEE
IRS990/Form990PartVIISectionAGrp/PersonNm7Don Franklund Alternate
IRS990/Form990PartVIISectionAGrp/PersonNm8Chris Baumgartner TRUSTEE
IRS990/Form990PartVIISectionAGrp/PersonNm9Jay Lux TRUSTEE
IRS990/Form990PartVIISectionAGrp/PersonNm10Mylo Einerson TRUSTEE
IRS990/Form990PartVIISectionAGrp/PersonNm11Tom Edwards ALTERNATE
IRS990/Form990PartVIISectionAGrp/PersonNm12Tori Kling TRUSTEE
IRS990/Form990PartVIISectionAGrp/PersonNm13Bruce Garber ALTERNATE
IRS990/Form990PartVIISectionAGrp/PersonNm14Travis Kupper TRUSTEE
IRS990/Form990PartVIISectionAGrp/PersonNm15Teresa Bauer TRUSTEE
IRS990/Form990PartVIISectionAGrp/PersonNm16Jeffrey Franck ALTERNATE
IRS990/Form990PartVIISectionAGrp/PersonNm17Chad Sapa ALTERNATE
IRS990/Form990PartVIISectionAGrp/PersonNm18Casey Jans ALTERNATE
IRS990/Form990PartVIISectionAGrp/PersonNm19Tim DockterALTERNATE
IRS990/Form990PartVIISectionAGrp/PersonNm20Cindy Ternes ALTERNATE
IRS990/Form990PartVIISectionAGrp/PersonNm21Jackie Miller TRUSTEE
IRS990/Form990PartVIISectionAGrp/PersonNm22Brandy Hansen ALTERNATE
IRS990/Form990PartVIISectionAGrp/PersonNm23Cheryl Belle TRUSTEE
IRS990/Form990PartVIISectionAGrp/PersonNm24Jason Bentz ALTERNATE
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/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0182465
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/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR - SEE SCH. O EX
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER - SEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3See 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/Form990PartVIISectionAGrp/TitleTxt18SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt19SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt20SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt21SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt22SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt23SEE SCH. O EXPLANATION
IRS990/Form990PartVIISectionAGrp/TitleTxt24SEE SCH. O EXPLANATION
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt014925965
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt04847
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt035428
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt035428
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01696144
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0ND
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To Provide quality cost effective health benefits to foster a safe and healthy culture for our cooperative families.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01952645
IRS990/NetAssetsOrFundBalancesEOYAmt02755689
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt03922
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt09882
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Stop Loss Reinsurance F
IRS990/OtherExpensesGrp/Desc1Affordable Care Act fee
IRS990/OtherExpensesGrp/TotalAmt02313825
IRS990/OtherExpensesGrp/TotalAmt14217
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Josh Kramer
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0Contributions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt014889799
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014889799
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt05860626
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01036
IRS990/PYOtherExpensesAmt02061124
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt09082009
IRS990/PYRevenuesLessExpensesAmt01161295
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt07921750
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09083045
IRS990/ReconcilationRevenueExpnssAmt0803044
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01952645
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02755689
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01943626
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0996669
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt014122921
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01696144
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Select Notes
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt014925965
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/TotalBookValueSecuritiesAmt01696144
IRS990ScheduleD/TotalExpensesPerForm990Amt014122921
IRS990ScheduleD/TotalRevenuePerForm990Amt014925965
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt014925965
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt014122921
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0178986

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,092,695
Liabilities
$337,006
Net assets
$2,755,689
Revenue
$14,925,965
Expenses
$14,122,921
Net income
$803,044
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