2024-11-13T13:49:46-06:00 2023-12-31 450334950 WIDMER ROEL PC 4220 31ST AVE S FARGO ND 58104 990 2023-01-01 450433738 NORTH DAKOTA GRAIN DEALERS ASSOCIATION BENEFIT PLAN AND TRUST NORT 7012354184 2417 N UNIVERSITY DR SUITE A FARGO ND 58102 STUART LETCHER SECRETARY 7012354184 2024-11-11 1 0 TRACEE S BUETHNER CPA P01292877 7012376022 2023 2024-10-15 13:58:12Z STUART LETCHER 2417 UNIVERSITY DRIVE N STE A FARGO ND 58102 28902256 0 X WWW.NDGDA.ORG X 1993 ND TO PROVIDE WELFARE BENEFITS TO EMPLOYEES AND THEIR DEPENDENTS WHOSE EMPLOYERS ARE MEMBERS OF THE NORTH DAKOTA GRAIN DEALERS ASSOCIATION. 7 6 0 8 -57269 182500 0 0 20691166 20178101 143792 -57269 0 0 20834958 20120832 0 0 15395570 15385168 0 0 0 0 0 5131864 3817679 20527434 19202847 307524 917985 6382812 7798752 2801975 2545674 3580837 5253078 TO PROVIDE WELFARE BENEFITS TO EMPLOYEES AND THEIR DEPENDENTS WHOSE EMPLOYERS ARE MEMBERS OF THE NORTH DAKOTA GRAIN DEALERS ASSOCIATION. 0 0 PROVIDING PAYMENTS FOR BENEFITS OF MEMBERS INCLUDING HEALTH, VISION, AND DENTAL BENEFITS. THE PLAN SERVICED 1,389 CONTRACTS AT THE BEGINNING OF THE YEAR AND 1,312 AT THE END OF THE YEAR. 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 0 0 0 X STUART LETCHER 7012354184 2417 UNIVERSITY DRIVE N STE A FARGO ND 58102 STUART LETCHER SECRETARY 2.00 50.00 X X 0 160889 0 KEITH BRANDT CHAIRMAN 1.00 X X 0 0 0 RICK TALBOTT COMMITTEEMAN 0.50 X 0 0 0 SCOTT OSTLIE COMMITTEEMAN 0.50 X 0 0 0 KEVIN MOORE COMMITTEEMAN (UNTIL MAY) 0.50 X 0 0 0 KAYLA BURKHART COMMITTEEMAN 0.50 X 0 0 0 JARED MYERS COMMITTEEMAN 0.50 X 0 0 0 WILL KUSLER COMMITTEEMAN (FROM MAY) 0.50 X 0 0 0 0 160889 0 0 0 1 0 0 EMPLOYER CONTRIBUTIONS 525100 20008300 20008300 COBRA CONTRIBUTIONS 525100 169801 169801 20178101 219320 219320 8504835 8781424 -276589 -276589 -276589 20120832 20178101 -57269 0 15385168 26010 91000 10316 STOP-LOSS PREMIUMS 2488346 ADMINISTRATOR/AGENT FEE 1172716 TRUSTEE FEES 27900 1391 19202847 32337 201766 641886 3852064 4505928 2296645 2650938 6382812 7798752 2801975 2545674 2801975 2545674 X 3580837 5253078 0 0 0 0 3580837 5253078 6382812 7798752 X 917985 754255 1 X X 0 1 X 1 0 0 BONDS 2650938 F 2650938 X 20875087 754255 754255 20120832 0 20120832 19202846 0 19202846 1 1 19202847 PART X, LINE 2: THE INTERNAL REVENUE SERVICE ("IRS") HAS DETERMINED AND INFORMED MANAGEMENT BY LETTER DATED MAY 19, 1995, THAT THE PLAN AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE ("IRC"). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC AND MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. 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 IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING X 0 0 0 STUART LETCHER SECRETARY 0 160889 0 0 0 0 0 0 0 0 0 160889 0 0 PART I, LINE 3 THE SECRETARY'S COMPENSATION IS REVIEWED AND APPROVED BY NDGDA BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 COMPANIES THAT ARE MEMBERS OF THE NORTH DAKOTA GRAIN DEALERS ASSOCIATION ARE ELIGIBLE TO BECOME MEMBERS OF THAT BENEFIT PLAN AND TRUST. FORM 990, PART VI, SECTION A, LINE 7A MEMBER ELEVATORS MAY ELECT BOARD MEMBERS FOR THE BENEFIT PLAN & TRUST. FORM 990, PART VI, SECTION B, LINE 11B REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE SECRETARY'S COMPENSATION IS REVIEWED AND APPROVED BY NDGDA BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9: ROUNDING 1. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGD FROM THE PRIOR YEAR. NORTH DAKOTA GRAIN DEALERS ASSOCIATION 2417 UNIVERSITY DRIVE N STE A FARGO ND 58102 450131320 TRADE ASSOCIATION FOR THE GRAIN ELEVATORS OF NORTH DAKOTA ND 501(C)(6) 0 DAKOTALAND FEEDS LLC OVERMOE AND NELSON LTD STONE MILL LLC MIDWAY SEED LLC TRIGEN AG PARTNERS LLC AGASSIZ SEED & SUPPLY AGASSIZ VALLEY GRAIN ALTON GRAIN TERMINAL ANDERSON SEED FARMS INC THE ARTHUR COMPANIES INC BEACH COOP GRAIN CO BJERKE BROTHERS INC BOWMAN GRAIN INC BURKE MYERS & ASSOCIATES C W VALLEY COOP CENDAK COOPERATIVE CLIFFORD FARMERS COOP EL COUNTRY GRAIN COOP DAKOTA MIDLAND GRAIN EDINBURGH FARMERS ELEVATOR EMERADO FARMERS COOP EQUITY ELEVATOR & TRADE FARMERS COOP ELEVATOR CO FARMERS ELEVATOR COMPANY FARMERS ELEVATOR OF HONEYFORD FIEBIGER CONSULTING FIRM FINLEY FARMERS GRAIN AND ELEVATOR FLASHER FARMERS UNION GRAIN FORDVILLE COOP MARKETING ASSN FOSSTON TRI COOP G & R GRAIN & FEED GEORGETOWN ELEVATOR GOLDEN VALLEY INGREDIENT GRAFTON FARMERS COOP GRAIN GRAIN INSPECTION INC HALSTAD ELEVATOR HOGENSON CONSTRUCTIONO HORNUNG HARVESTING & APP HOWE FARM SEED HUMBOLDT ST VINCENT ELEVATOR HUNTER GRAIN CO JOHNSTOWN BEAN COMPANY LEE BEAN AND SEED MALARD ELEVATOR MAPLE RIVER GRAIN & AGRONOMY MARKIT COUNTY GRAIN MAYPORT FARMERS CO-OP MILNOR GRAIN COMPANY MISSOURI VALLEY AG INC MODERN GRAIN INC NASH GRAIN & TRADING CO NEW CENTURY AG NORTHWOOD EQUITY ELEVATOR PLAINS GRAIN AND AGRONOMY PRAIRIELAND AG PROSEED INC QUALITY SEED GENETICS INC RALEIGH GRAIN ELEVATOR RED RIVER GRAIN RICHLAND IFC RIVERSIDE COMM DBA GRT N ROSS SEED COMPANY RUSH RIVER SEED & CHEMICAL STEELE FARMERS ELEVATOR TAFT ELEVATOR TUTTLE FARMERS ELEVATOR U A S SERVICE CORP VALLEY AG PARTNERS VOSS GRAIN COMPANY WALHALLA FARMERS GRAIN FARMERS UNION ELEVATOR COOP NORTH PRAIRIE AG THOMPSON FARMERS COOP ELEVATOR TRILOGY AG GROUP UNITED QUALITY COOPERATIVE WALSH GRAIN TERMINAL 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0