2024-05-15T11:45:41-05:00 2023-06-30 450250958 Eide Bailly LLP 1730 Burnt Boat Loop Ste 100 Bismarck ND 585030886 990 2022-07-01 450173187 Pioneer Equipment Dealers Association PION 7012936822 1411 32nd St S Fargo ND 58103 Matthew Larsgaard President/CEO 7012936822 2024-05-15 1 Matthew Larsgaard 999009999 1 Lisa Chaffee CPA P00193453 7012551091 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Matthew Larsgaard 1411 32nd St S Fargo ND 58103 6546290 0 X www.pioneereda.com X 1899 ND To provide members with communication and access to education. 15 15 0 16 0 0 0 0 451722 498739 649236 1216632 0 0 1100958 1715371 13350 36750 0 0 0 0 0 0 0 284378 317464 297728 354214 803230 1361157 9455836 10909578 87634 109108 9368202 10800470 X Our mission is to promote the general welfare of our dealer members by providing a timely source of industry information, representing dealer interests in government regulation and legislation, enhancing dealer and employee education, supporting equitable dealer/manufacturer relations and offering specific business-related services which enhance the profitability of dealer members. 0 0 A convention is held annually for members and associate members. The convention provides members and their employees with training and education on a range of industry-related topics. There were 318 individuals in attendance in the fall of '22. Scholarship program awards for eligible students. In the fiscal year ending June 30, 2023 a total of 37 scholarships were awarded. 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 X 15 15 1 1 0 0 1 1 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X Nicole Janzen 7012936822 1411 32nd Street S Fargo ND 58103 X BJ Knutson Chairperson 1.00 X X 0 0 0 Jason Ruggles Vice-Chairperson 1.00 X X 0 0 0 Tom Schuneman Immediate Vice-Chairperson 1.00 X X 0 0 0 David Anfinson Chair 1.00 X 0 0 0 Twylah Blotsky Director 1.00 X 0 0 0 Chris Cooper Director 1.00 X 0 0 0 Charlie Grossenburg Director (As of Nov 22) 1.00 X 0 0 0 Corey Marzolf Director 1.00 X 0 0 0 Jamie Melgaard Director 1.00 X 0 0 0 Kevin Roy Director 1.00 X 0 0 0 Mike Scharber Director 1.00 X 0 0 0 Chris Scott Director (As of Nov 22) 1.00 X 0 0 0 Bob Shanks Director 1.00 X 0 0 0 John Swenseth Director 1.00 X 0 0 0 Jacob Willenbring Director 1.00 X 0 0 0 Ray Goehring Director (Until Nov 22) 1.00 X 0 0 0 Matthew Larsgaard President/CEO 14.00 X 0 0 0 0 0 0 0 0 0 0 0 Dues 900099 155750 155750 Federated Commission 900099 152877 152877 State Conventions 900099 143655 143655 Dealer Education 900099 37800 37800 Commission Income 900099 7586 7586 1071 1071 498739 545721 545721 5501830 4830919 670911 670911 670911 1715371 498739 0 1216632 X 500 36250 12000 10709 5300 2000 32602 40539 13612 4648 1235 193604 970 245 354214 362353 549460 13544 26061 4418 4242 8850434 9998531 225087 331284 9455836 10909578 13184 1108 74450 108000 87634 109108 X 9368202 10800470 9368202 10800470 9455836 10909578 X 1361157 -32986 104097 X 0 1 X 0 0 0 1 0 0 X 1753880 -32986 363097 330111 1423769 32602 259000 291602 1715371 321612 0 321612 32602 32602 354214 Part X, Line 2: The Association evaluates its tax positions that have been taken or are expected to be taken on income tax returns to determine if an accrual is necessary for uncertain tax positions. As of June 30, 2023 and 2022, the unrecognized tax benefit accrual was zero. The Association will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. Part XI, Line 2d - Other Adjustments: Equity Earnings of Association Services, Inc. 363,097. Part XI, Line 4b - Other Adjustments: Dividends Received from Association Services, Inc. 259,000. 1 Scholarships 37 36250 0 Part I, Line 2: The organization follows up with the school the students are attending in order to ensure the students who received the scholarships are enrolled as full-time students. Association Services Inc Matthew Larsgaard, an officer, serves as CEO for Association Services, Inc. 12000 Pioneer Equipment Dealers Association pays Association Services, Inc. for administrative services during the year 0 Form 990, Part VI, Section A, line 2 David Anfinson has a business relationship with Jason Ruggles. Form 990, Part VI, Section A, line 3 Pioneer Equipment Dealers Association (PEDA) delegates control over management duties to Association Services, Inc. (ASI). PEDA pays ASI a monthly administrative service fee for its services. The total compensation paid to the PEDA CEO by ASI in calendar year 2022 was $346,977, consisting of $311,837 plus deferred compensation of $11,906 and $27,797 in other nontaxable benefits. Form 990, Part VI, Section A, line 6 The Organization has regular members who are farm equipment dealers that hold a franchise and associated members who do a large percentage of their business with farm equipment dealers. Regular members can vote, but associated members cannot. Form 990, Part VI, Section A, line 7a Regular members elect the board members. Form 990, Part VI, Section A, line 8b There are no committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The President/CEO reviews a draft of the Form 990 before it is filed. A copy is available for the board members to review before it is filed. Form 990, Part VI, Section B, line 12c The policy is reviewed annually. At that time the directors disclose any conflict of interest. Potential conflicts are reviewed by the President/CEO, and any directors with a conflict of interest do not participate in or vote on any matters involving the conflict. Form 990, Part VI, Section B, line 15 The President/CEO is paid by an unrelated management company, Association Services, Inc. (ASI), for his services as the CEO for ASI, Automobile Dealers Association of North Dakota (ADAND), Pioneer Healthcare Trust (PHT), and Pioneer Equipment Dealers Association (PEDA). The management company, ASI, determines the compensation for this officer. There are no employees of the organization. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy and financial statements are not available to the general public. Form 990, Part IX, line 11g Legislative - Non-Lobbying 40,539. Form 990, Part XI, line 9: Equity Earnings - Association Servi 363,097. Dividends received from Association -259,000.