2026-07-15T10:17:05-05:00 2025-12-31 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2025-01-01 450231058 North Dakota Association of Rural Electric Cooperatives NORT 7016636501 PO Box 727 Mandan ND 585540727 Josh Kramer Executive VP & Gen Mgr 7016636501 2026-07-13 1 Lisa Chaffee CPA P00193453 7012551091 2026-07-13 2025 2025-03-06 01:10:19Z Josh Kramer PO Box 727 Mandan ND 585540727 6817265 0 X www.ndarec.com X 1958 ND Helping member cooperatives enrich the lives of their members and communities. 22 21 25 19 660051 0 3316737 3625919 2806111 3028158 110260 82432 -136434 -161742 6096674 6574767 0 0 0 0 3594573 3681979 0 0 0 2903948 2893295 6498521 6575274 -401847 -507 14522805 14053723 7450258 6989327 7072547 7064396 X Our mission is to provide member cooperatives a complete package of quality services in communications, government relations, education, safety training, professional and economic development. 0 0 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. 0 1 1 1 0 0 0 1 0 1 0 0 0 1 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 36 0 1 25 1 1 1 0 0 0 1 1 0 0 0 X 22 21 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Brenna Ohman 7016676419 PO Box 727 Mandan ND 58554 X Angela Carlson President 8.00 X X 16450 0 0 Randy Simon Vice President 2.00 X X 700 0 0 Connie Bitz Secretary 2.00 X X 0 0 0 Maxine Rognlien Treasurer 3.00 X X 700 0 0 Lynn Jacobson Director 4.00 X 1400 0 0 Deon Vilhauer Director 7.00 X 875 0 0 Tom Seymour Director 2.00 X 0 0 0 Michele Schommer Director 0.50 X 1050 0 0 Carmen Essig Director 1.50 X 0 0 0 Ken Sanford Director 1.50 X 0 0 0 Rod Stockdill Director 1.00 X 0 0 0 Chad Harrison Director 1.00 X 0 0 0 Bob Grant Director 0.10 X 0 0 0 David Brag Director 1.00 X 0 0 0 Lori Kittleson Director 2.00 X 0 0 0 Arnold Kainz Director 2.00 X 0 0 0 Troy Presser Director 1.00 X 0 0 0 Jean Brandt Director 1.00 X 0 0 0 Mike Brasel Director 0.10 X 0 0 0 Les Windjue Director 1.00 X 0 0 0 David Sigloh Director 4.00 X 0 0 0 Dennis Schmierer Director 1.00 X 0 0 0 Trish Gehlhar Director - Alternate (Apr) 0.10 X 0 0 0 Lori Carlson Director - Alternate (Jul) 0.10 X 0 0 0 Roger Kudrna Director - Alternate (Jul) 0.10 X 0 0 0 Josh Kramer Executive VP & General Mgr 43.60 X 265675 0 79172 Brenna Ohman Finance Director 40.90 X 154356 0 15824 Zac Smith Communic & Gov Rel/General Counsel 43.20 X 181822 0 38030 Christina Roemmich Safety Services Director 41.90 X 130587 0 41994 Pamela Clark-Stein Education & Member Serv Director 43.50 X 117049 0 24939 Cally Peterson Editor 43.90 X 114175 0 43171 Tavi Leier HR Manager/Benefits Coordinator 41.20 X 118238 0 22429 1103077 0 265559 11 0 1 0 Forum Communications 4601 16th Ave N Fargo ND 58107 Magazine printing services 498040 1 3277033 212867 136019 3625919 Magazine Revenue 541800 1808674 1148623 660051 Educational & Member Services 611600 475063 475063 Supporting Revenue 561499 309550 309550 Rural Development 611600 232941 232941 Safety Services 541900 201930 201930 3028158 82382 82382 80756 242498 -161742 -161742 -161742 50 0 50 50 50 6574767 2368107 660051 -79310 583668 2143105 467237 306105 181864 2600 23783 153930 99641 96778 318192 158084 171652 242247 332711 26606 Magazine Postage & Prin 845644 Workshops & Related Exp 335786 Dues & Subscriptions 26370 Vehicle Expenses 26206 33065 6575274 1978341 1832424 24959 100905 164983 200451 11231 9554 33381 3698 14412468 2755245 12064553 11657223 3935 3579 229254 242478 12168 3411 14522805 14053723 587459 688678 948967 396086 92206 339576 5544414 5327413 265044 234164 12168 3410 7450258 6989327 X 0 0 0 0 7072547 7064396 7072547 7064396 14522805 14053723 X -507 16 -7660 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED North Dakota Rural Electric Political Action Committee PO Box 727 Mandan ND 58554 450457989 0 1275 America's Electric Cooperative Political Action Committee PO Box 718778 Philadelphia PA 19171 526147497 0 2610 1 0 0 Part I-A, Line 1: NDAREC operates a state political action committee (REPAC) in compliance with laws of the State of North Dakota, including section 16.1-08.1-03.3 of the North Dakota Century Code. NDAREC provides administrative support for REPAC by soliciting contributions to REPAC, depositing the funds in a separate and segregated account, and appointing a board to allocate the funds to candidates for state and legislative offices, NDAREC also offers its employees the opportunity to use payroll deduction for REPAC contributions. NDAREC employees also have the opportunity to contribute to a federal political action committee, the America's Electric Cooperative PAC (formerly known as the Action Committee for Rural Electrification - ACRE), organized by the National Rural Electric Cooperative Association (NRECA), under federal law. NDAREC also offers its employees the opportunity to use payroll deduction for America's Electric Cooperative PAC contributions. 0 1 X 195953 195953 12828397 1789816 11038581 1010815 682558 328257 377303 282871 94432 11657223 ROU Lease Liability 3410 3410 X 6733509 0 6733509 -158742 -158742 6574767 6741660 242482 242482 6499178 76096 76096 6575274 Part IV, Line 2b: NDAREC holds funds for several organizations. NDAREC receives revenues for the organizations and writes checks when appropriately directed by the organization. A statement of activities and the cash balance is reported to the organizations on a regular basis. Part X, Line 2: The Association has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Association would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 4b - Other Adjustments: Rental Expeness Included in Expenses for F/S -242,498. Receipts from Funds Held For Others 83,756. Part XII, Line 2d - Other Adjustments: Rental Expenses Included in Revenue on 990 242,498. Unrealized Gain/Loss on Investment in Expenses for F/S -16. Part XII, Line 4b - Other Adjustments: Disbursements from Funds Held for Others 76,096. X X X 0 0 0 Josh Kramer Executive VP & General Mgr 257386 0 0 0 8289 0 46334 0 36407 0 348416 0 0 0 Zac Smith Communic & Gov Rel/General Counsel 162736 0 6000 0 13086 0 26515 0 13868 0 222205 0 0 0 Christina Roemmich Safety Services Director 128328 0 1000 0 1259 0 31049 0 12832 0 174468 0 0 0 Brenna Ohman Finance Director 152892 0 1000 0 464 0 15410 0 2484 0 172250 0 0 0 Cally Peterson Editor 112832 0 1000 0 343 0 12283 0 32698 0 159156 0 0 0 Form 990, Schedule J: Compensation of officers, directors, key employees, highest compensated employees and independent contractors: included in column "c", deferred compensation is the estimated annual increase in the actuarial value of the defined benefit plan. These amounts are estimates in the increase of the value of the plan and are not current year expenses of the association. The current year expense for this defined benefit plan and the increase in actuarial value for each employee are reported in the Schedule O statement for Form 990, Part VII, Column f. Form 990, Part VI, Section A, line 1a An Executive Committee comprised of the officers of the Association shall have all of the powers of the Board of Directors when the Board of Directors is not in session, except in respect to powers reserved by the Board of Directors itself or which may not be delegated by law to an Executive Committee. The Executive Committee shall be charged with the duty of conducting the business and operations of the North Dakota Association of Rural Electric Cooperatives, subject to the review and control of the Board of Directors. Form 990, Part VI, Section A, line 6 Voting members are member-owned, non-profit cooperatives which are operating in the state of North Dakota whose operations are consistent with the objectives of NDAREC and its voting members. Non-voting members consist of Commercial Affiliate Members and Associate Members. Form 990, Part VI, Section A, line 7a Each voting member of NDAREC elects a director and an alternate director from its board of directors, who then serves on the board of directors of NDAREC for a term of one year. The alternate director serves in the absence of the director with full power of representation. All directors, as a condition of holding office and serving in that capacity, must remain a director of that member cooperative. Form 990, Part VI, Section B, line 11b No formal process has been adopted. The Form 990 will be provided to the board of directors prior to filing with explanation of specific parts of the Form. An adequate time period will be allowed for review and questions prior to the Form 990 being filed. Form 990, Part VI, Section B, line 12c Persons covered by this policy will annually disclose or update to the President of the Board of Directors on a form provided by NDAREC their interests that could reasonably give rise to a conflict of interest, such as a list of family members, substantial business or investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members. 1. Duty to Disclose In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. 2. Determining Whether a Conflict of Interest Exists After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. 3. Procedures for Addressing the Conflict of Interest a. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. b. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. c. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. d. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. Form 990, Part VI, Section B, line 15 The Executive Committee of the NDAREC Board of Directors meets annually to review the compensation of the Executive Vice President and General Manager. They use historical information provided to them by the Finance Director, as well as information on the current salary increases for NDAREC staff and the current cost of living adjustment. The board uses survey data from the Rural Electric Statewide Managers Association to determine comparability of salary information. The board also has access to salary survey information collected by NDAREC for all the ND electric cooperatives, which includes the salaries for the coops general managers. The Executive Committee recommends the salary to the Board of Directors for their approval. The board action is documented with a "Salary Certificate and is signed by the President and Secretary of the Board of Directors, communicated to the Finance Director for payroll purposes, and filed in the personnel file. NDAREC has a wage and salary plan policy adopted by the Board of Directors. This wage and salary plan ranks (using several criteria) each job position by pay grade and pay range. The pay range consists of an entry level, a market band, and a maximum. Each year the board approves an annual adjustment to the pay ranges based on certain economic factors. The General Manager approves the annual salary for the Finance Director and all other NDAREC employees. In 2023, a compensation study was completed by an independent third party entity for employees to ensure that employee pay is adequate for the market. Form 990, Part VI, Section C, line 19 These documents are not made available to the public. Form 990, Part VII, Column F Included in column "F", estimated amount of other compensation, is the estimated annual increase in the actuarial value of the defined benefit plan. The estimated increase for Josh Kramer is $35,601, for Zac Smith is $19,530, for Christina Roemmich is $25,804, and for Tavi Leier is $16,984. These amounts are estimates in the increase of the value of the plan and are not current year expenses of the Association. The current year expense for this defined benefit plan was $77,428, $47,847, $36,570, and $30,953, respectively. Form 990, Part XI, line 9: Net Changes in Funds Held for Other -7,660. ND Rural Electric Political Action Committee PO Box 727 Mandan ND 585540727 450457989 Political Action Committee ND 527 N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0