Nonprofit · EIN 45-0231058
NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES
Tax-exempt · MANDAN, ND 58554
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $6,574,767 | $6,575,274 | -$507 | $14,053,723 | $6,989,327 | $7,064,396 |
| December 31, 2024 | 990 | $6,096,674 | $6,498,521 | -$401,847 | $14,522,805 | $7,450,258 | $7,072,547 |
| December 31, 2023 | 990 | $5,508,370 | $5,347,774 | $160,596 | $14,878,389 | $7,397,068 | $7,481,321 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,625,919
- of which government grants
- $212,867
- Membership dues
- $3,277,033
- Program service revenue
- $3,028,158
- Investment income
- $82,432
- Net rental income
- -$161,742
- Net gain from sales of assets
- $50
- Other revenue
- -$161,742
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $583,668
- Other salaries and wages
- $2,143,105
- Salaries, compensation and benefits (total)
- $3,681,979
- Professional fundraising fees
- $0
- Legal fees
- $2,600
- Accounting fees
- $23,783
- Occupancy
- $318,192
- Travel
- $158,084
- Depreciation
- $332,711
Balance sheet and other
- Total assets, start of year
- $14,522,805
- Total assets, end of year
- $14,053,723
- Total liabilities, end of year
- $6,989,327
- Net assets, end of year
- $7,064,396
- Land, buildings and equipment
- $11,657,223
- Publicly traded securities
- $3,579
- Gross unrelated business income
- $660,051
- Gross receipts
- $6,817,265
- Employees
- 25
- Volunteers
- 19
- Year formed
- 1958
- State of legal domicile
- ND
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Josh Kramer | Executive VP & General Mgr Officer | 43.6 | $265,675 | $79,172 |
| Zac Smith | Communic & Gov Rel/General Counsel Highest-paid employee | 43.2 | $181,822 | $38,030 |
| Christina Roemmich | Safety Services Director Highest-paid employee | 41.9 | $130,587 | $41,994 |
| Brenna Ohman | Finance Director Officer | 40.9 | $154,356 | $15,824 |
| Cally Peterson | Editor Highest-paid employee | 43.9 | $114,175 | $43,171 |
| Pamela Clark-Stein | Education & Member Serv Director Highest-paid employee | 43.5 | $117,049 | $24,939 |
| Tavi Leier | HR Manager/Benefits Coordinator Highest-paid employee | 41.2 | $118,238 | $22,429 |
| Angela Carlson | President Trustee or director, Officer | 8 | $16,450 | $0 |
| Lynn Jacobson | Director Trustee or director | 4 | $1,400 | $0 |
| Michele Schommer | Director Trustee or director | 0.5 | $1,050 | $0 |
| Deon Vilhauer | Director Trustee or director | 7 | $875 | $0 |
| Randy Simon | Vice President Trustee or director, Officer | 2 | $700 | $0 |
| Maxine Rognlien | Treasurer Trustee or director, Officer | 3 | $700 | $0 |
| Connie Bitz | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Tom Seymour | Director Trustee or director | 2 | $0 | $0 |
17 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carmen Essig | Director Trustee or director | 1.5 | $0 |
| Ken Sanford | Director Trustee or director | 1.5 | $0 |
| Rod Stockdill | Director Trustee or director | 1 | $0 |
| Chad Harrison | Director Trustee or director | 1 | $0 |
| Bob Grant | Director Trustee or director | 0.1 | $0 |
| David Brag | Director Trustee or director | 1 | $0 |
| Lori Kittleson | Director Trustee or director | 2 | $0 |
| Arnold Kainz | Director Trustee or director | 2 | $0 |
| Troy Presser | Director Trustee or director | 1 | $0 |
| Jean Brandt | Director Trustee or director | 1 | $0 |
| Mike Brasel | Director Trustee or director | 0.1 | $0 |
| Les Windjue | Director Trustee or director | 1 | $0 |
| David Sigloh | Director Trustee or director | 4 | $0 |
| Dennis Schmierer | Director Trustee or director | 1 | $0 |
| Trish Gehlhar | Director - Alternate (Apr) Trustee or director | 0.1 | $0 |
| Lori Carlson | Director - Alternate (Jul) Trustee or director | 0.1 | $0 |
| Roger Kudrna | Director - Alternate (Jul) Trustee or director | 0.1 | $0 |
990 for the year ended December 31, 2024: 32 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Josh Kramer | Executive VP & General Mgr Officer | 43 | $245,915 | $67,623 |
| Zac Smith | Communic & Gov Rel/General Counsel Highest-paid employee | 42.6 | $177,698 | $21,338 |
| Christina Roemmich | Safety Services Director Highest-paid employee | 40.9 | $123,507 | $35,286 |
| Brenna Ohman | Finance Director Officer | 41.6 | $142,109 | $14,169 |
| Cally Peterson | Editor Highest-paid employee | 44.9 | $107,798 | $42,179 |
| Pamela Clark-Stein | Education & Member Serv Director Highest-paid employee | 43.2 | $110,478 | $24,082 |
| Tavi Leier | HR Manager/Benefits Coordinator Highest-paid employee | 41 | $107,916 | $17,872 |
| Angela Carlson | President Trustee or director, Officer | 3 | $12,075 | $0 |
| Robert Grant | Director Trustee or director | 1 | $2,100 | $0 |
| Lynn Jacobson | Director Trustee or director | 5 | $1,750 | $0 |
| Connie Bitz | Secretary Trustee or director, Officer | 2 | $1,225 | $0 |
| Randy Simon | Vice President Trustee or director, Officer | 2 | $1,050 | $0 |
| Maxine Rognlien | Treasurer Trustee or director, Officer | 3 | $1,050 | $0 |
| Deon Vilhauer | Director Trustee or director | 3 | $700 | $0 |
| Tom Seymour | Director Trustee or director | 2 | $700 | $0 |
| Jean Brandt | Director Trustee or director | 1 | $700 | $0 |
| Michele Schommer | Director Trustee or director | 2 | $0 | $0 |
| Carmen Essig | Director Trustee or director | 2.5 | $0 | $0 |
| Ken Sanford | Director Trustee or director | 1 | $0 | $0 |
| Rod Stockdill | Director Trustee or director | 2.5 | $0 | $0 |
| Chad Harrison | Director Trustee or director | 1 | $0 | $0 |
| David Brag | Director Trustee or director | 1 | $0 | $0 |
| Lori Kittleson | Director Trustee or director | 6 | $0 | $0 |
| Arnold Kainz | Director Trustee or director | 2 | $0 | $0 |
| Troy Presser | Director Trustee or director | 1.25 | $0 | $0 |
| Les Windjue | Director Trustee or director | 2 | $0 | $0 |
| David Sigloh | Director Trustee or director | 4 | $0 | $0 |
| Dennis Schmierer | Director Trustee or director | 3 | $0 | $0 |
| Wade Harpestad | Director - Alternate (Nov) Trustee or director | 1 | $0 | $0 |
| Roger Kudrna | Director - Alternate (Jul) Trustee or director | 0.5 | $0 | $0 |
| David Charles | Director - Alternate (Apr) Trustee or director | 0.1 | $0 | $0 |
| Kalvin Hoff | Director - Alternate (Jul) Trustee or director | 0.1 | $0 | $0 |
990 for the year ended December 31, 2023: 35 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Josh Kramer | Executive VP & General Mgr Officer | 42 | $232,163 | $64,993 |
| Loretha Capouch | Rural Development Services Highest-paid employee | 42 | $113,685 | $84,849 |
| Zac Smith | Communic & Gov Rel/General Highest-paid employee | 42.8 | $172,792 | $21,095 |
| Christina Roemmich | Safety Services Director Highest-paid employee | 41 | $117,741 | $35,186 |
| Jeff Tweten | Safety Instructor Highest-paid employee | 42.5 | $103,737 | $36,746 |
| Brenna Ohman | Finance Director Officer | 40.5 | $126,704 | $12,629 |
| Pamela Clarck-Stein | Education & Member Serv Director Highest-paid employee | 42 | $103,747 | $23,013 |
| Robert Grant | President Trustee or director, Officer | 6 | $19,600 | $0 |
| Connie Bitz | Secretary Trustee or director, Officer | 5 | $2,450 | $0 |
| Deon Vilhauer | Director Trustee or director | 2 | $2,100 | $0 |
| Randy Simon | Vice President Trustee or director, Officer | 2 | $1,750 | $0 |
| Jean Brandt | Director Trustee or director | 1 | $1,750 | $0 |
| Lynn Jacobson | Director Trustee or director | 4 | $1,400 | $0 |
| Maxine Rognlien | Treasurer Trustee or director, Officer | 3 | $1,225 | $0 |
| Arnold Kainz | Director Trustee or director | 1 | $700 | $0 |
| Tom Seymour | Director Trustee or director | 2 | $0 | $0 |
| Michele Schommer | Director Trustee or director | 1 | $0 | $0 |
| Carmen Essig | Director Trustee or director | 1.5 | $0 | $0 |
| Ken Sanford | Director Trustee or director | 1 | $0 | $0 |
| Rod Stockdill | Director Trustee or director | 1 | $0 | $0 |
| Chad Harrison | Director Trustee or director | 1 | $0 | $0 |
| David Brag | Director Trustee or director | 1 | $0 | $0 |
| Lori Kittleson | Director Trustee or director | 1 | $0 | $0 |
| Angela Carlson | Director Trustee or director | 2 | $0 | $0 |
| Troy Presser | Director Trustee or director | 1 | $0 | $0 |
| Les Windjue | Director Trustee or director | 2.5 | $0 | $0 |
| David Sigloh | Director Trustee or director | 4 | $0 | $0 |
| Sig Berg | Director - Alternate (JulY) Trustee or director | 0.5 | $0 | $0 |
| Wade Harpestad | Director - Alternate (March) Trustee or director | 0.5 | $0 | $0 |
| Dean Hummel | Director - Alternate (April) Trustee or director | 1 | $0 | $0 |
| Neil Meidinger | Director - Alternate (Oct) Trustee or director | 0.5 | $0 | $0 |
| Tim Wasem | Director - Alternate (Feb/Oct) Trustee or director | 0.4 | $0 | $0 |
| Joel Brandvold | Director - Alternate (Nov) Trustee or director | 2 | $0 | $0 |
| Roger Kudrna | Director - Alternate (July) Trustee or director | 5 | $0 | $0 |
| David Straley | Director - Alternate (March) Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 727, MANDAN, ND 58554-0727
- Principal officer (990 for 2025)
- Josh Kramer, PO Box 727, Mandan, ND 585540727
- Signed the 990
- Josh Kramer, Executive VP & Gen Mgr
- Phone
- (701) 663-6501
- Website
- www.ndarec.com
- Return prepared by
- Eide Bailly LLP
Mission
Our mission is to provide member cooperatives a complete package of quality services in communications, government relations, education, safety training, professional and economic development.
Program accomplishments
- Publications and Graphic Arts Services:NORTH DAKOTA LIVING- Published 12 monthly North Dakota Living magazines, including 1,392 unique local pages for 16 electric cooperatives to communicate with their members. - Launched a redesigned cover, accomplishing one of the recommendations from the North Dakota Living Study Committee, to add colored cooperative logos to the front and back magazine covers and offer more opportunity for local co-op personalization, strengthening the connection North Dakota Living is provided by electric cooperatives. - Selected as a 2025 media partner with the Western ND Honor Flight. Staff members Kennedy DeLap, John Kary and Cally Peterson traveled with 227 veterans on all-expense-paid trips to Washington, D.C., in September to photograph and document the experience, ultimately sharing it with readers in North Dakota Living's first cover-to-cover tribute to veterans published in November. - Completed the four-part Cost of Your Power series, which examined electric industry pressures and how they impact the price of electricity. The series covered supply chain and inflation, wholesale power, and balancing supply and demand. - Introduced North Dakota Living Straight Talk, a collection of communications resources tailored to a North Dakota audience, including local pages articles, general manager columns, social media posts and other content, for co-op communicators to personalize and use in various communications channels. ADVERTISING- Advertising Sales Manager Duane Crabbe hit his highest grossing sales month in February's North Dakota Living, then broke the record three months later with May's travel and tourism issue. - Generated more than $640,000 in advertising revenue to reduce the cost of delivering North Dakota Living to cooperative members. - Procured contracts to sell advertising placements and produce special publications, which reduce the cost of delivering North Dakota Living to electric co-op members. Special publications include the N.D. Travel Guide, N.D. Hunting and Fishing Guide, Big Iron Guide, Bismarck-Mandan Convention and Visitors Bureau Guide, Bottineau-Lake Metigoshe Area Guide and the NDAREC/BAND Member Directory.- Represented electric co-ops at trade shows. GRAPHIC DESIGN AND PHOTOGRAPHY- Conducted the first magazine photo contest. - Designed numerous brochures, reports, logos, signs, graphics and other projects for member-cooperatives and statewide service areas and provided professional photography services for the magazine, co-op meetings, events and members, including headshots and studio photography.
- Safety Training Services:APPRENTICESHIP- Administered apprenticeship and instructional programs in the trades of lineworker, meter technician, relay technician, and substation technician reaching 78 participants.- Graduated 15 lineworkers and 1 meter technician.- Programs support the growth and complexity of training a skilled workforce.- Administered scholarship dollars to eligible apprentices and supported veterans in receiving GI Bill benefits.TRAINING- Provided safety meetings and special programs reaching 4,392 member-employees over 323 training days.- Coordinated the 61st annual Apprenticeship, Training and Safety Conference, which attracted 293 attendees.- Provided specialized training in hotline work, tree trimming and transformer connections to 117 participants.- Hosted digger derrick operator training at the Lineworker Training Center and certified 15 participants.- Provide first aid/CPR/AED training for 49 BSC lineworker students preparing them to enter the workforce.SAFETY/LOSS CONTROL- Collaborated with cooperatives and NDDES during the severe summer weather events which resulted in an estimated $18 million of damages. If awarded, the presidential declarations would make FEMA funding available to help with costs to repair utility infrastructure.- Submitted comments to the FEMA review council in efforts to reform FEMAs Public Assistance Program. - Influenced cooperatives culture of safety through multiple national and grassroots programs.- Administers the Rural Electric Safety Achievement Program (RESAP) to all North Dakota distribution cooperatives and Minnkota Power Cooperative.- Conducted RESAP on-site observations for six cooperatives.- Safety advocates from North Dakota and Montana gather in a cooperative effort to share best practices to promote safety and wellness during the bi-annual safety coordinator meetings. - Member of NRECAs Certified Loss Control Professional Commission and Safety Leadership Summit development committee.- Dielectrically tested 152 trucks at 29 locations.
- Government Relations & Communication Services:GOVERNMENT RELATIONS- Successful legislative session: Avoiding harmful proposals on large load siting, securing favorable policies on coal conversion tax relief extension, passed a bill outlining the creation of voluntary Wildfire Mitigation Plans, achieved passage of support for rural grocery sustainability, and avoided bills being introduced on utility shutoff limits and guy wire marking.- Worked with member-cooperatives to coordinate educational and relationship-building opportunities with local legislators.- Engaged member-cooperatives, congressional members and the National Rural Electric Cooperative Association (NRECA) to promote achievable and sensible public policies related to energy, electricity and the environment.- Facilitated North Dakota's participation in NRECA's Legislative Conference and the fall fly-in in Washington, D.C.- Coordinated Rural Electric Political Action Committee (REPAC) meetings and provided support to statewide and legislative candidates who support electric cooperative issues.COMMUNICATIONS- Developed and implemented the NDAREC Strategic Communications plan. - Transformed and redesigned the NDAREC website by upgrading to Touchstone Energy Cooperatives' SHiNE platform. - Emphasized key themes on social media, including energy efficiency, cooperative philosophy, the electric cooperative network and community building. - Produced additional communications, including the Cooperative Power pamphlet, the bimonthly Know What's Happening e-newsletter, NDAREC Annual Review. - Created 20 videos for rural development, education, safety and government relations. - Hosted and planned an Artificial Intelligence workshop for cooperative communicator. - Worked with the media to promote issues important to electric cooperatives and their members.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-0231058
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1967
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $14,053,723
- Income (IRS master file)
- $6,817,265
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $6,574,767 | $6,575,274 | $14,053,723 | XML |
| 990 | December 2024 | $6,096,674 | $6,498,521 | $14,522,805 | XML |
| 990 | December 2023 | $5,508,370 | $5,347,774 | $14,878,389 | XML |
| 990 | December 2022 | $8,787,226 | $4,553,910 | $14,788,040 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-0231058).
Questions about NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES
- What is the EIN of NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES?
- The employer identification number (EIN) of NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES is 45-0231058.
- Is NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1967.
- Are donations to NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES?
- The 990 for the year ended December 31, 2025 names Josh Kramer.
- Who are the officers and directors of NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES?
- The 990 for the year ended December 31, 2025 lists 32 people; 13 received compensation from the organization, the highest $265,675 (Josh Kramer, Executive VP & General Mgr).
- How much revenue does NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $6,574,767, expenses of $6,575,274 and total assets of $14,053,723 at year end.
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