Nonprofit · EIN 45-0322896
NORTH DAKOTA ASSOCIATION OF COUNTIES INC
Tax-exempt · BISMARCK, ND 58501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $9,355,586 | $9,017,507 | $338,079 | $16,961,727 | $3,415,148 | $13,546,579 |
| December 31, 2024 | 990 | $9,151,496 | $8,502,232 | $649,264 | $16,771,043 | $3,998,290 | $12,772,753 |
| December 31, 2023 | 990 | $7,297,461 | $7,308,655 | -$11,194 | $15,333,876 | $3,218,008 | $12,115,868 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,059,402
- of which government grants
- $1,059,402
- Program service revenue
- $7,710,353
- Investment income
- $513,682
- Net rental income
- $63,691
- Net gain from sales of assets
- $5,269
- Other revenue
- $72,149
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $460,980
- Other salaries and wages
- $1,849,696
- Salaries, compensation and benefits (total)
- $3,119,493
- Professional fundraising fees
- $0
- Accounting fees
- $26,589
- Occupancy
- $97,437
- Travel
- $110,698
- Depreciation
- $96,661
- Program services (functional)
- $7,596,979
- Management and general (functional)
- $1,420,528
Balance sheet and other
- Total assets, start of year
- $16,771,043
- Total assets, end of year
- $16,961,727
- Total liabilities, end of year
- $3,415,148
- Net assets, end of year
- $13,546,579
- Land, buildings and equipment
- $2,770,727
- Publicly traded securities
- $11,459,920
- Gross unrelated business income
- $47,355
- Gross receipts
- $9,526,955
- Employees
- 23
- Volunteers
- 25
- Year formed
- 1975
- 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 |
|---|---|---|---|---|
| AARON BIRST | EXECUTIVE DIRECTOR Officer | 38 | $176,908 | $45,240 |
| GENNY DIENSTMANN | DIRECTOR OF OPERATIONS Officer | 38 | $165,297 | $41,635 |
| JASON HORNING | 911 PROGRAM MANAGER Highest-paid employee | 40 | $155,803 | $41,629 |
| ANGELA WENTLAND | CONTROLLER Highest-paid employee | 40 | $118,106 | $37,227 |
| JENNIFER MORMAN | CEG CLAIMS MANAGER Highest-paid employee | 40 | $116,999 | $37,556 |
| RYAN GELLNER | VZOP PROGRAM MANAGER Highest-paid employee | 40 | $114,860 | $36,393 |
| PETER HALLBACH | TRAFFIC SAFETY RESOURCE PROSECUTOR Highest-paid employee | 40 | $119,205 | $30,495 |
| TRUDY RULAND | PRESIDENT(JAN-OCT)/PAST PRES(NOV-DEC) Trustee or director, Officer | 1 | $0 | $0 |
| CHAD KAISER | 1ST VP (JAN-OCT)/PRESIDENT (NOV-DEC) Trustee or director, Officer | 1 | $0 | $0 |
| NICK MOSER | 2ND VP (JAN-OCT)/1ST VP (NOV-DEC) Trustee or director, Officer | 1 | $0 | $0 |
| KIM JACOBSON | 3RD VP (JAN-OCT)/2ND VP (NOV-DEC) Trustee or director, Officer | 1 | $0 | $0 |
| BECKY HAGEL | DIRECTOR (JAN-OCT)/3RD VP (NOV-DEC) Trustee or director, Officer | 1 | $0 | $0 |
| JAYME TENNESON | PAST PRESIDENT (JAN-OCT) Trustee or director, Officer | 1 | $0 | $0 |
| BEAU ANDERSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STANLEY DICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
17 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DON FLAHERTY | DIRECTOR Trustee or director | 1 | $0 |
| JAMEE FOLK | DIRECTOR Trustee or director | 1 | $0 |
| JOSHUA FREY | DIRECTOR Trustee or director | 1 | $0 |
| TONY GRINDBERG | DIRECTOR Trustee or director | 1 | $0 |
| TIFFANY HARR | DIRECTOR Trustee or director | 1 | $0 |
| JOAN HOLLEKIM | DIRECTOR - NDCCA PRES. (JAN-OCT) Trustee or director | 1 | $0 |
| ERICA JOHNSRUD | DIRECTOR Trustee or director | 1 | $0 |
| WANDA KNUTSON | DIRECTOR Trustee or director | 1 | $0 |
| DANA LARSEN | DIRECTOR Trustee or director | 1 | $0 |
| HOWDY LAWLAR | DIRECTOR Trustee or director | 1 | $0 |
| NEAL MESSER | DIRECTOR - NDCCA PRES. (NOV-DEC) Trustee or director | 1 | $0 |
| AARON MORK | DIRECTOR Trustee or director | 1 | $0 |
| SHIRLEY MURRAY | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT OURADNIK | DIRECTOR Trustee or director | 1 | $0 |
| KELLY PALM | DIRECTOR Trustee or director | 1 | $0 |
| JARRET VAN BERKOM | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT WILSON | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 33 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Aaron Birst | Executive Director Officer | 38 | $174,774 | $49,426 |
| Genny Dienstmann | Director of Operations Officer | 38 | $159,759 | $42,980 |
| Jason Horning | 911 Program Manager Highest-paid employee | 40 | $149,567 | $40,978 |
| Jennifer Morman | CEG Claims Manager Highest-paid employee | 40 | $115,721 | $39,102 |
| Ryan Gellner | VZOP Program Manager Highest-paid employee | 40 | $109,001 | $38,730 |
| Angela Wentland | Controller Highest-paid employee | 40 | $111,049 | $36,371 |
| Jeff Eslinger | Communications Director Highest-paid employee | 40 | $100,431 | $37,702 |
| Jayme Tenneson - President Jan- | Oct)/Past President(Nov-Dec) Trustee or director, Officer | 1 | $0 | $0 |
| Trudy Ruland - VP | (Jan-Oct)/President(Nov-Dec) Trustee or director, Officer | 1 | $0 | $0 |
| Chad Kaiser-2rd VP | (Jan-Oct)/VP (Nov-Dec) Trustee or director, Officer | 1 | $0 | $0 |
| Nick Moser-3rd VP | (Jan-Oct)/2nd VP (Nov-Dec) Trustee or director, Officer | 1 | $0 | $0 |
| Kim Jacobsen - Director | (Jan-Oct)/3rd VP (Nov-Dec) Trustee or director, Officer | 1 | $0 | $0 |
| Steve Lee | Past President (Jan-Oct) Trustee or director, Officer | 1 | $0 | $0 |
| Beau Anderson | Director Trustee or director | 1 | $0 | $0 |
| Steve Forde | Director (Jan-Oct) Trustee or director | 1 | $0 | $0 |
| Tony Grindberg | Director Trustee or director | 1 | $0 | $0 |
| Becky Hagel | Director Trustee or director | 1 | $0 | $0 |
| Jamee Folk | Director Trustee or director | 1 | $0 | $0 |
| Lori Hanson | Director (Jan-Aug) Trustee or director | 1 | $0 | $0 |
| Dana Larsen | Director Trustee or director | 1 | $0 | $0 |
| Scott Ouradnik | Director Trustee or director | 1 | $0 | $0 |
| Chad Peterson | Director (Jan-Oct) Trustee or director | 1 | $0 | $0 |
| Perry Turner | Director Trustee or director | 1 | $0 | $0 |
| Kelly Palm | Director Trustee or director | 1 | $0 | $0 |
| Robert Wilson | Director Trustee or director | 1 | $0 | $0 |
| Shirley Murray | Director Trustee or director | 1 | $0 | $0 |
| Erica Johnsrud | Director Trustee or director | 1 | $0 | $0 |
| Joan Hollekim | Director (Oct-Dec) Trustee or director | 1 | $0 | $0 |
| Wanda Knutson | Director Trustee or director | 1 | $0 | $0 |
| Josh Frey | Director (Oct-Dec) Trustee or director | 1 | $0 | $0 |
| Don Flaherty | Director (Sept-Dec) Trustee or director | 1 | $0 | $0 |
| Stanley Dick | Director (Dec) Trustee or director | 1 | $0 | $0 |
| Aaron Mork | Director (Oct-Dec) Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 33 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Aaron Birst | Executive Director Officer | 38 | $164,139 | $43,108 |
| Genny Dienstmann | Director of Operations Officer | 38 | $156,894 | $39,559 |
| Jason Horning | 911 Program Manager Highest-paid employee | 40 | $139,847 | $37,762 |
| Angela Wentland | Controller Highest-paid employee | 40 | $105,790 | $35,487 |
| Jennifer Morman | CEG Claims Manager Highest-paid employee | 40 | $106,830 | $33,471 |
| Ryan Gellner | VZOP Porgram Manager Highest-paid employee | 40 | $101,030 | $36,325 |
| Michael Wolf-CEG | Underwriting & Loss Control Mgr Highest-paid employee | 40 | $104,436 | $20,836 |
| Carrie Krause | Past President (Jan-Oct) Trustee or director, Officer | 1 | $0 | $0 |
| Steve Lee - President | (Jan-Oct)/Past President (Nov-Dec) Trustee or director, Officer | 1 | $0 | $0 |
| Jayme Tenneson -Vice President | (Jan-Oct)/President(Nov-Dec) Trustee or director, Officer | 1 | $0 | $0 |
| Trudy Ruland-2nd VP | (Jan-Oct)/Vice President(Nov-Dec) Trustee or director, Officer | 1 | $0 | $0 |
| Chad Kaiser-3rd VP | (Jan-Oct)/2nd VP (Nov-Dec) Trustee or director, Officer | 1 | $0 | $0 |
| Nick Moser-Director | (Jan-Oct)/3rd VP (Nov-Dec) Trustee or director, Officer | 1 | $0 | $0 |
| Val McCloud | Director (Jan-Oct) Trustee or director | 1 | $0 | $0 |
| Becky Hagel | Director Trustee or director | 1 | $0 | $0 |
| Wanda Knutson | Director Trustee or director | 1 | $0 | $0 |
| Mary Scherling | Director (Jan-Oct) Trustee or director | 1 | $0 | $0 |
| Lori Hanson | Director Trustee or director | 1 | $0 | $0 |
| Kim Jacobsen | Director Trustee or director | 1 | $0 | $0 |
| Perry Turner | Director Trustee or director | 1 | $0 | $0 |
| Marcia Lamb | Director (Jan-Oct) Trustee or director | 1 | $0 | $0 |
| Beau Anderson | Director Trustee or director | 1 | $0 | $0 |
| Steve Forde | Director Trustee or director | 1 | $0 | $0 |
| Chad Peterson | Director Trustee or director | 1 | $0 | $0 |
| Kari Hatzenbuhler | Director (Jan-July) Trustee or director | 1 | $0 | $0 |
| Dana Larsen | Director Trustee or director | 1 | $0 | $0 |
| Scott Ouradnik | Director Trustee or director | 1 | $0 | $0 |
| Erica Johnsrud | Director (Oct-Dec) Trustee or director | 1 | $0 | $0 |
| Tony Grindberg | Director (Oct-Dec) Trustee or director | 1 | $0 | $0 |
| Shirley Murray | Director (Oct-Dec) Trustee or director | 1 | $0 | $0 |
| Kelly Palm | Director Trustee or director | 1 | $0 | $0 |
| Robert Wilson | Director (Oct-Dec) Trustee or director | 1 | $0 | $0 |
| Jamee Folk | Director (Oct-Dec) Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1661 CAPITOL WAY, BISMARCK, ND 58501-5600
- Principal officer (990 for 2025)
- AARON BIRST, 1661 CAPITOL WAY, BISMARCK, ND 58501
- Signed the 990
- AARON BIRST, EXECUTIVE DIRECTOR
- Phone
- (701) 425-0808
- Website
- WWW.NDACO.ORG
- Return prepared by
- BRADY MARTZ PLLC
Mission
NDACO PROVIDES LEADERSHIP AND SERVICES TO FOSTER EFFECTIVE AND EFFICIENT GOVERNMENT FOR THE GOOD OF ALL COUNTIES.
Program accomplishments
- THE COUNTY EMPLOYERS GROUP PROGRAM PROVIDES QUALITY RISK AND CLAIMS MANAGEMENT SERVICES TO ALL COUNTY EMPLOYEES TO REDUCE INJURY AND GET WORKERS BACK TO WORK SAFELY AND QUICKLY.Expenses $2,971,633 · revenue $3,999,318
- THE TRAFFIC SAFETY RESOURCE PROSECUTOR PROGRAM (TSRP) AND THE VISION ZERO OUTREACH PROGRAM (VZOP) ARE PARTNERSHIP PROGRAMS WITH THE ND DEPARTMENT OF TRANSPORTATION. TSRP PROVIDES CONTINUING EDUCATION TO PROSECUTORS, LAW ENFORCEMENT, AND OTHER TRAFFIC SAFETY PROFESSIONALS ON ALL TRAFFIC SAFETY MATTERS. VZOP WAS DEVELOPED IN AN EFFORT TO PROVIDE AWARENESS AND INFLUENCE DRIVING BEHAVIOR CHANGE AMONG NORTH DAKOTA CITIZENS. IT CONCENTRATES ON SEATBELT USE, DISTRACTED/IMPAIRED DRIVING, AND ROAD SAFETY.Expenses $950,233 · revenue $299
- JUVENILE JUSTICE SERVICES IN COOPERATION WITH THE DIVISION OF JUVENILE SERVICES PROMOTES AND IMPLEMENTS ADVANCED PRACTICES IN COMMUNITIES ACROSS THE STATE RELATED TO JUVENILE JUSTICE PREVENTION, INTERVENTION AND TREATMENT ACTIVITIES.Expenses $726,231
- CONFERENCES, TRAINING SEMINARS AND WORKSHOPS, MEMBER ASSOCIATIONS SUPPORT PROGRAM, GRANT PROGRAMS, INDIRECT COST PROGRAM, AND OTHER PROGRAM SERVICES.Expenses $2,948,882 · revenue $3,647,356
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
- 45-0322896
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $16,961,727
- Income (IRS master file)
- $9,526,955
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $9,355,586 | $9,017,507 | $16,961,727 | XML |
| 990 | December 2024 | $9,151,496 | $8,502,232 | $16,771,043 | XML |
| 990 | December 2023 | $7,297,461 | $7,308,655 | $15,333,876 | XML |
| 990 | December 2022 | $6,770,108 | $6,916,671 | $13,490,728 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 45-0322896).
Questions about NORTH DAKOTA ASSOCIATION OF COUNTIES INC
- What is the EIN of NORTH DAKOTA ASSOCIATION OF COUNTIES INC?
- The employer identification number (EIN) of NORTH DAKOTA ASSOCIATION OF COUNTIES INC is 45-0322896.
- Is NORTH DAKOTA ASSOCIATION OF COUNTIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1976.
- Are donations to NORTH DAKOTA ASSOCIATION OF COUNTIES INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NORTH DAKOTA ASSOCIATION OF COUNTIES INC 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 COUNTIES INC 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 COUNTIES INC 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 COUNTIES INC?
- The 990 for the year ended December 31, 2025 names AARON BIRST.
- Who are the officers and directors of NORTH DAKOTA ASSOCIATION OF COUNTIES INC?
- The 990 for the year ended December 31, 2025 lists 32 people; 7 received compensation from the organization, the highest $176,908 (AARON BIRST, EXECUTIVE DIRECTOR).
- How much revenue does NORTH DAKOTA ASSOCIATION OF COUNTIES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $9,355,586, expenses of $9,017,507 and total assets of $16,961,727 at year end.
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