Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
33rd percentile
Higher debt load relative to revenue than 33% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 1.5% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Balance Sheet
Assets
Up$5,291,752
Up $2,920,571 (+123%) from 2018
Net Assets
Up$5,189,626
Up $2,830,075 (+120%) from 2018
Liabilities
Up$102,126
Up $90,496 (+778%) from 2018
Revenue And Expenses
Revenue
Up$16,788,692
Up $1,881,631 (+13%) from 2018
Expenses
Down$13,958,617
Down $1,344,582 (-8.8%) from 2018
Net Income
Up$2,830,075
Up $3,226,213 (+814%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Nov 11, 2020
- Return Version
- 2019v5.1
- Gross Receipts
- $16,788,692
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $2,359,551 | $5,189,626 | ▲ $2,830,075 |
| Investments Other Securities | $506,937 | $3,337,715 | ▲ $2,830,778 |
| Savings and Temporary Cash Investments | $997,574 | $1,370,027 | ▲ $372,453 |
| Accounts Receivable | $861,278 | $560,000 | ▼ $301,278 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $2,371,181 | $5,291,752 | ▲ $2,920,571 |
| Other Assets Total | $5,392 | $24,010 | ▲ $18,618 |
| Liabilities | |||
| Deferred Revenue | - | $91,448 | - |
| Accounts Payable and Accrued Expenses | $11,630 | $10,678 | ▼ $952 |
| Total Liabilities | $11,630 | $102,126 | ▲ $90,496 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,359,551 | $5,189,626 | ▲ $2,830,075 |
| Total Liabilities and Net Assets / Fund Balance | $2,371,181 | $5,291,752 | ▲ $2,920,571 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $117,333 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| Jane Porter | ALTERNATE (Through November) | $134,488 | $134,488 |
| Brenna Ohman | ALTERNATE (From December) | $95,119 | $95,119 |
Board Members and Trustees
| Name | Title |
|---|---|
| Josh Kramer | Chair |
| Cheryl Belle TRUSTEE | See Sch. O Explanation |
| Christel Laskowski VICE CHAIR | See SCH. O EXPLANATION |
| Dave Klein TRUSTEE | See Sch. O Explanation |
| Dean Volk TRUSTEE | See Sch. O Explanation |
| Jackie Kovash TRUSTEE | See Sch. O Explanation |
| Jackie Miller TRUSTEE | See Sch. O Explanation |
| Jay Lux TRUSTEE | See Sch. O Explanation |
| Jessica Mack TRUSTEE | See Sch. O Explanation |
| JoAnn Lunstad ALTERNATE | See Sch. O Explanation |
| Kelly Wald TRUSTEE | See Sch. O Explanation |
| Kim Eken ALTERNATE | See SCH. O EXPLANATION |
| Lawanna Wilhelm TRUSTEE | See SCH. O EXPLANATION |
| Tami Aljets TRUSTEE | See SCH. O EXPLANATION |
| Timothy DockterALTERNATE | See Sch. O Explanation |
| Tom Edwards ALTERNATE | See Sch. O Explanation |
| Tori Kling SECRETARYTREASURER | See SCH. O EXPLANATION |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Blue Cross Blue Shield of ND | Third-Party Claims Administrator | 4510 13th Ave S, Fargo, ND 58121 | $791,013 |
| Ndarec | Administrative Services | 3201 Nygren Dr NW, Mandan, ND 58554 | $131,464 |
| Hays Companies | Consulting Fees | 111 W Monroe St, Chicago, IL 60603 | $110,000 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $16,699,826
- Investment Income
- $88,866
- Other Revenue
- $0
- Change in Net Assets
- $2,830,075
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $16,788,692
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $16,788,692
- Total Revenue per Form 990
- $16,788,692
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $3,170,804 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $10,787,813 |
| Fees for Services Other | - | - | - | $1,032,477 |
| Fees for Services Accounting | - | - | - | $15,900 |
| Other Expenses | - | - | - | $7,370 |
| Insurance | - | - | - | $5,281 |
| Advertising | - | - | - | $5,034 |
| Office Expenses | - | - | - | $2,496 |
| Travel | - | - | - | $1,909 |
| Conferences and Meetings | - | - | - | $1,442 |
| Total Functional Expenses | $0 | $0 | $0 | $13,958,617 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $13,958,617 |
| Total Expenses per Audited Statements | $13,958,617 |
| Total Expenses per Form 990 | $13,958,617 |
| 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 Item | Amount |
|---|---|
| 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 35% controlled entity
- No
- 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 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 two trustees. 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
- Chair
- Phone
- 7016636501
- Signed
- 2020-11-11
- 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
- 1730 Burnt Boat Loop Ste 100, Bismarck, ND 58503-0886
- Preparer
- Lisa Chaffee CPA
- Phone
- 7012551091
Supplemental Narrative
Financial Statement Notes
Part X, Line 2:
“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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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/AccountsReceivableGrp/EOYAmt | 0 | 560000 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 3201 Nygren Dr NW |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 111 W Monroe St |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Fargo |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Mandan |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | Chicago |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | ND |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 58554 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 60603 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Blue Cross Blue Shield of ND |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | NDAREC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | Hays Companies |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Third-Party Claims Administrator |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Administrative Services |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | Consulting Fees |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 10787813 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 88866 |
| IRS990/CYOtherExpensesAmt | 0 | 3170804 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 16699826 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2830075 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 13958617 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 16788692 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 91448 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | The plans within the trust provide medical, dental and vision benefits for all eligible employees, their families and dependents of the 18 participating employers, as defined within the trust. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15900 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1032477 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 36.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 40.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 8625 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Brenna Ohman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Christel Laskowski VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Tori Kling SECRETARYTREASURER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Jessica Mack TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Dave Klein TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Kelly Wald TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Timothy DockterALTERNATE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Jackie Miller TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Jay Lux TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Tom Edwards ALTERNATE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Cheryl Belle TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Jackie Kovash TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Dean Volk TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Kim Eken ALTERNATE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Lawanna Wilhelm TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | Tami Aljets TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | JoAnn Lunstad ALTERNATE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 193502 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 102843 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 86494 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | ALTERNATE (Through November) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | ALTERNATE (From December) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | See SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | See SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SEE SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SEE SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SEE SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SEE SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SEE SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SEE SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | SEE SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | SEE SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | SEE SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | SEE SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | See SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | See SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | See SCH. O EXPLANATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | SEE SCH. O EXPLANATION |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2015 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 16788692 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5281 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 88866 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 88866 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 506937 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 3337715 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | ND |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To Provide quality cost effective health benefits to foster a safe and healthy culture for our cooperative families. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2359551 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5189626 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2496 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5392 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 24010 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Stop loss reinsurance f |
| IRS990/OtherExpensesGrp/Desc | 1 | Affordable Care Act Fee |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2098895 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 7370 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Josh Kramer |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Contributions |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16699636 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 16699636 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 11717917 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 56867 |
| IRS990/PYOtherExpensesAmt | 0 | 3585282 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 14850194 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -396138 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 15303199 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 14907061 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2830075 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 2359551 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 5189626 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 997574 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1370027 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 13958617 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 3220382 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 117333 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | CFC Select Notes |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Commercial Paper |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 16788692 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 3337715 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 13958617 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 16788692 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 16788692 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 13958617 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 189627 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 25472 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 29228 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 3875 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Josh Kramer |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CHAIR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 248202 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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 General Manager. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | There is no committee with authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Form 990 will be provided to the trustees via e-mail for review before filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | These documents were not made available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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 two trustees. They were unable to obtain the requested information from the remaining trustees and alternatives. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VII, Section A, Line 1A, Column (E) and (F): |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,291,752
- Liabilities
- $102,126
- Net assets
- $5,189,626
- Revenue
- $16,788,692
- Expenses
- $13,958,617
- Net income
- $2,830,075