Skip to main content

Nonprofit · EIN 45-0375813

NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN

Tax-exempt · FARGO, ND 58108

Financials

$191K$275K2023$9.1M$10.5M2024
Revenue Expenses · by fiscal year end
Financials of NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$9,124,431$10,503,017-$1,378,586$2,476,131$0$2,476,131
June 30, 2024990$190,630$275,377-$84,747$3,854,717$0$3,854,717
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$8,921,288
Investment income
$203,143
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$63,524
Salaries, compensation and benefits (total)
$63,524
Professional fundraising fees
$0
Accounting fees
$45,113
Occupancy
$7,342
Travel
$16,126
Program services (functional)
$10,503,017

Balance sheet and other

Total assets, start of year
$3,854,717
Total assets, end of year
$2,476,131
Total liabilities, end of year
$0
Net assets, end of year
$2,476,131
Gross receipts
$9,124,431
Employees
0
Volunteers
8
Year formed
1983
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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
David BreuerExecutive Director
Officer
8.77$51,315
Justin UgentNorthwestern Mutual Life Ins
Institutional trustee, Officer
0.3$0
James HarrisonPrincipal Life Insurance Company
Institutional trustee
0.2$0
Brian MaudeSanford Health Plan
Institutional trustee
0.2$0
Bernadette FlynnMetropolitan Life Insurance Company
Institutional trustee
0.2$0
James HuangStandard Insurance Company
Institutional trustee
0.2$0
Laura HainesThe Guardian Life Ins Co of Amer
Institutional trustee
0.2$0
Cyndee ThormodsonBlue Cross Blue Shield of ND
Institutional trustee, Officer
0.4$0
Devin SmithPacific Life Insurance Company
Institutional trustee, Officer
0.3$0
990 for the year ended June 30, 2024: 10 people
NameTitleHours / weekCompensation
David BreuerExecutive Director
Officer
6.6$43,351
Tracy ArneyUnitedHealthcare Insurance Co
Institutional trustee
0.2$0
Laura HainesThe Guardian Life Ins Co of A
Institutional trustee
0.2$0
Devin SmithPacific Life Insurance Compan
Institutional trustee
0.2$0
Brian MaudeSanford Health Plan
Institutional trustee
0.2$0
Jennifer WebbPacific Life Insurance Compan
Institutional trustee
0.2$0
James HarrisonPrincipal Life Insurance Comp
Institutional trustee
0.2$0
Justin UgentNorthwestern Mutual Life Ins
Institutional trustee, Officer
0.2$0
Cyndee ThormodsonBlue Cross Blue Shield of ND
Institutional trustee, Officer
0.3$0
John Baumgardner IIStandard Insurance Company
Institutional trustee, Officer
0.2$0

Address and contacts

Address (IRS master file)
PO BOX 2422, FARGO, ND 58108-2422
In care of
% DAVID BREUER
Principal officer (990 for 2024)
David Breuer, PO Box 2422, Fargo, ND 58108
Signed the 990
DAVID BREUER, Executive Director
Phone
(701) 640-0349
Return prepared by
Huss CPA LLC

Mission

Provide financial benefits for claims submitted by No.Dak. residents who are policyholders and beneficiaries of contracts issued by insolvent insurance companies licensed to do business in North Dakota under life, accident, health, disability, long-term care and annuity contracts

990 for the year ended June 30, 2025

Program accomplishments

  • Per the North Dakota Century Code, the Association is required to assess funds from life and health insurance companies licensed to do business in North Dakota to pay claims of insolvent life and health insurers.
    Expenses $10,503,017

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
45-0375813
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1985
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,476,131
Income (IRS master file)
$9,124,431

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$9,124,431$10,503,017$2,476,131XML
990June 2024$190,630$275,377$3,854,717XML
990June 2023$304,795$249,860$3,939,464IRS
990June 2022–––IRS
990June 2021–––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 45-0375813).

Questions about NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN

What is the EIN of NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN?
The employer identification number (EIN) of NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN is 45-0375813.
Is NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1985.
Are donations to NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN 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 LIFE AND HEATH INSURANCE GUARANTY ASSN due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN?
The 990 for the year ended June 30, 2025 names David Breuer.
Who are the officers and directors of NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN?
The 990 for the year ended June 30, 2025 lists 9 people; 1 received compensation from the organization, the highest $51,315 (David Breuer, Executive Director).
How much revenue does NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN have?
On its 990 for the year ended June 30, 2025 it reported revenue of $9,124,431, expenses of $10,503,017 and total assets of $2,476,131 at year end.

Other nonprofits in FARGO

All nonprofits in FARGO · North Dakota