2026-09-03T07:42:11-05:00 2025-12-31 992923038 BRADY MARTZ PLLC PO BOX 1297 BISMARCK ND 585021297 990 2025-01-01 450322896 NORTH DAKOTA ASSOCIATION OF COUNTIES NORT 7014250808 1661 CAPITOL WAY BISMARCK ND 58501 AARON BIRST EXECUTIVE DIRECTOR 7014250808 2026-08-25 1 MELINDA PIATZ P00739198 7012231717 2026-08-25 2025 AARON BIRST 1661 CAPITOL WAY BISMARCK ND 58501 9526955 0 X WWW.NDACO.ORG X 1975 ND NDACO PROVIDES LEADERSHIP AND SERVICES TO FOSTER EFFECTIVE AND EFFICIENT GOVERNMENT FOR THE GOOD OF ALL COUNTIES. 21 21 23 25 47355 0 1775584 1059402 6557078 7710353 830917 513682 -12083 72149 9151496 9355586 0 0 0 0 2792000 3119493 0 0 0 5710232 5898014 8502232 9017507 649264 338079 16771043 16961727 3998290 3415148 12772753 13546579 X NDACO PROVIDES LEADERSHIP AND SERVICES TO FOSTER EFFECTIVE AND EFFICIENT GOVERNMENT FOR THE GOOD OF ALL COUNTIES. 1 0 2971633 3999318 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. 950233 299 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. 726231 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. 2948882 3647356 CONFERENCES, TRAINING SEMINARS AND WORKSHOPS, MEMBER ASSOCIATIONS SUPPORT PROGRAM, GRANT PROGRAMS, INDIRECT COST PROGRAM, AND OTHER PROGRAM SERVICES. 2948882 3647356 7596979 0 0 0 1 0 0 0 1 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 28 0 1 23 1 1 1 0 0 0 0 0 0 0 X 21 21 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X ANGIE WENTLAND CONTROLLER 7014250808 1661 CAPITOL WAY BISMARCK ND 58501 AARON BIRST EXECUTIVE DIRECTOR 38.00 2.00 X 176908 0 45240 GENNY DIENSTMANN DIRECTOR OF OPERATIONS 38.00 2.00 X 165297 0 41635 JASON HORNING 911 PROGRAM MANAGER 40.00 0.00 X 155803 0 41629 PETER HALLBACH TRAFFIC SAFETY RESOURCE PROSECUTOR 40.00 0.00 X 119205 0 30495 RYAN GELLNER VZOP PROGRAM MANAGER 40.00 0.00 X 114860 0 36393 JENNIFER MORMAN CEG CLAIMS MANAGER 40.00 0.00 X 116999 0 37556 ANGELA WENTLAND CONTROLLER 40.00 0.00 X 118106 0 37227 TRUDY RULAND PRESIDENT(JAN-OCT)/PAST PRES(NOV-DEC) 1.00 1.00 X X 0 0 0 CHAD KAISER 1ST VP (JAN-OCT)/PRESIDENT (NOV-DEC) 1.00 1.00 X X 0 0 0 NICK MOSER 2ND VP (JAN-OCT)/1ST VP (NOV-DEC) 1.00 1.00 X X 0 0 0 KIM JACOBSON 3RD VP (JAN-OCT)/2ND VP (NOV-DEC) 1.00 1.00 X X 0 0 0 BECKY HAGEL DIRECTOR (JAN-OCT)/3RD VP (NOV-DEC) 1.00 1.00 X X 0 0 0 JAYME TENNESON PAST PRESIDENT (JAN-OCT) 1.00 1.00 X X 0 0 0 BEAU ANDERSON DIRECTOR 1.00 1.00 X 0 0 0 STANLEY DICK DIRECTOR 1.00 1.00 X 0 0 0 DON FLAHERTY DIRECTOR 1.00 1.00 X 0 0 0 JAMEE FOLK DIRECTOR 1.00 1.00 X 0 0 0 JOSHUA FREY DIRECTOR 1.00 1.00 X 0 0 0 TONY GRINDBERG DIRECTOR 1.00 1.00 X 0 0 0 TIFFANY HARR DIRECTOR 1.00 1.00 X 0 0 0 JOAN HOLLEKIM DIRECTOR - NDCCA PRES. (JAN-OCT) 1.00 1.00 X 0 0 0 ERICA JOHNSRUD DIRECTOR 1.00 1.00 X 0 0 0 WANDA KNUTSON DIRECTOR 1.00 1.00 X 0 0 0 DANA LARSEN DIRECTOR 1.00 1.00 X 0 0 0 HOWDY LAWLAR DIRECTOR 1.00 1.00 X 0 0 0 NEAL MESSER DIRECTOR - NDCCA PRES. (NOV-DEC) 1.00 1.00 X 0 0 0 AARON MORK DIRECTOR 1.00 1.00 X 0 0 0 SHIRLEY MURRAY DIRECTOR 1.00 1.00 X 0 0 0 SCOTT OURADNIK DIRECTOR 1.00 1.00 X 0 0 0 KELLY PALM DIRECTOR 1.00 1.00 X 0 0 0 JARRET VAN BERKOM DIRECTOR 1.00 1.00 X 0 0 0 ROBERT WILSON DIRECTOR 1.00 1.00 X 0 0 0 967178 0 270175 11 0 1 0 0 1059402 1059402 PROGRAM REVENUE 900099 6649687 6628456 21231 COUNTY MEMBER DUES 900099 741232 741232 CONFERENCES/WORKSHOPS 900099 265972 265972 PUBLICATIONS/ADVERTISI 541800 53462 2855 11697 38910 7710353 508413 508413 230083 4977 159741 11628 70342 -6651 63691 35658 28033 5269 0 5269 5269 5269 MISCELLANEOUS REVENUE 900099 8458 8458 8458 9355586 7646973 47355 601856 460980 115245 345735 1849696 1202303 647393 178039 115725 62314 462365 300537 161828 168413 98951 69462 26589 26589 12228 12228 45551 45551 35158 25443 9715 20078 20078 97437 97437 110698 81147 29551 240770 231571 9199 1875 1875 96661 80970 15691 3665 3665 WORKERS COMP PROGRAM EX 2971633 2971633 SPECIAL PROJECTS 954745 954745 JUSTICE GRANT PROGRAMS 726231 726231 SPECIAL NDACO PROGRAMS 498040 498040 56655 51450 5205 9017507 7596979 1420528 0 64080 184 4216642 1012457 139141 0 583222 1304265 62901 83420 5582274 2811547 2876601 2770727 8448362 11459920 380094 330754 16771043 16961727 3666365 2402793 331925 1012355 3998290 3415148 X 9896152 10775852 2876601 2770727 0 0 12772753 13546579 16771043 16961727 338079 435747 0 X X 0 1 X 1 1 1 1 0 0 1 3774188 19086114 20765679 2094623 0 178558 178558 3181189 1464072 1717117 1672971 869079 803892 549556 478396 71160 2770727 X 13046401 435747 3083699 3519446 9526955 -171369 -171369 9355586 12182110 3199835 3199835 8982275 35232 35232 9017507 PART IV, LINE 1B: THE ASSOCIATION'S GOVERNMENT-WIDE FINANCIAL STATEMENTS DO NOT REFLECT FIDUCIARY FUNDS, BECAUSE THE RESOURCES OF THOSE FUNDS ARE NOT AVAILABLE TO SUPPORT NDACO'S PROGRAMS. THE ASSOCIATION REPORTED THE FOLLOWING FIDUCIARY FUND: NG 911 - USED TO ACCOUNT FOR RESOURCES HELD FOR THE BENEFIT OF THE NG 911 FUND FOR THE RUNNING OF THAT PROGRAM FOR THE COUNTIES, WHICH IS AN ORGANIZATION OUTSIDE OF NDACO. PART X, LINE 2: THE ASSOCIATION'S COMPONENT UNIT, NDACO RESOURCES GROUP, INC., IS PRESENTED ON THE ASSOCIATION'S GOVERNMENT-WIDE FINANCIAL STATEMENTS, BUT IS NOT INCLUDED IN IN THE FINANCIALS OF THE FILING ORGANIZATION FOR FORM 990 PURPOSES. FOR THE NDACO RESOURCES GROUP, INC., INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF TRANSACTIONS REPORTED IN THE FINANCIAL STATEMENTS. THE DEFERRED TAX ASSETS AND LIABILITIES REPRESENT THE FUTURE TAX RETURN CONSEQUENCES OF THOSE DIFFERENCES, WHICH WILL EITHER BE TAXABLE OR DEDUCTIBLE WHEN THE ASSETS AND LIABILITIES ARE RECOVERED OR SETTLED. THE ASSOCIATION'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS, AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF THE ASSOCIATION ARE SUBJECT TO EXAMINATION BY THE IRS AND STATE TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. THE ASSOCIATION IS CURRENT ON ALL REQUIRED FILINGS. PART XI, LINE 2D - OTHER ADJUSTMENTS: NRG REVENUE REPORTED ON SEPARATELY FILED TAX RETURN 3,107,744. ILG REVENUE REPORTED ON SEPARATELY FILED TAX RETURN 11,187. COST OF GOODS SOLD NET WITH REVENUE IN AUDIT -35,232. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES RECORDED IN EXPENSES IN AUDIT -171,369. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE RECORDED IN REVENUE ON 990 171,369. NRG EXPENSES REPORTED ON SEPARATELY FILED TAX RETURN 3,017,421. ILG EXPENSES REPORTED ON SEPARATELY FILED TAX RETURN 11,045. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NET WITH REVENUE IN AUDIT 35,232. X X 0 0 0 0 0 0 0 0 0 AARON BIRST EXECUTIVE DIRECTOR 174743 0 0 0 2165 0 23303 0 22444 0 222655 0 0 0 GENNY DIENSTMANN DIRECTOR OF OPERATIONS 161854 0 2993 0 450 0 19698 0 22444 0 207439 0 0 0 JASON HORNING 911 PROGRAM MANAGER 151018 0 3250 0 1535 0 19692 0 22444 0 197939 0 0 0 PETER HALLBACH TRAFFIC SAFETY RESOURCE PROSECUTOR 118975 0 0 0 230 0 8558 0 22426 0 150189 0 0 0 RYAN GELLNER VZOP PROGRAM MANAGER 114220 0 250 0 390 0 14456 0 22421 0 151737 0 0 0 JENNIFER MORMAN CEG CLAIMS MANAGER 115073 0 150 0 1776 0 15619 0 22416 0 155034 0 0 0 ANGELA WENTLAND CONTROLLER 112171 0 4115 0 1820 0 15290 0 22413 0 155809 0 0 0 FORM 990, PART III, LINE 2 IN MID 2025, NDACO BROUGHT IN-HOUSE THE INDIRECT COST PROGRAM, WHICH WAS CONTRACTED WITH CONSULTANTS FOR MANY YEARS. THIS PROGRAM ASSISTS COUNTIES IN RECOUPING THEIR INDIRECT EXPENSES RELATED TO THEIR ADMINISTRATION AND DELIVERY OF SOCIAL SERVICES THROUGH AN APPROVED COST ALLOCATION PLAN. FORM 990, PART VI, SECTION A, LINE 6 EACH COUNTY IN THE STATE OF NORTH DAKOTA IS A MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE STATE COUNCIL ARE ELECTED BY THE MEMBERS OF THE ORGANIZATION IN EACH OF THE EIGHT REGIONS. ALSO TWO MEMBERS OF THE STATE COUNCIL ARE NAMED BY THE ND COUNTY AUDITORS ASSOCIATION, ND CLERK OF COURTS ASSOCIATION, ND COUNTY RECORDERS ASSOCIATION, ND SHERIFFS AND DEPUTIES ASSOCIATION, ND STATE'S ATTORNEYS ASSOCIATION, ND COUNTY TREASURERS ASSOCIATION, ND ASSOCIATION OF ASSESSING OFFICERS, ND ASSOCIATION OF COUNTY ENGINEERS AND HUMAN SERVICE ZONE DIRECTORS ASSOCIATION. MEMBERS OF THE BOARD OF DIRECTORS ARE ALL OFFICERS OF THE STATE COUNCIL, EIGHT COUNTY COMMISSIONERS SELECTED ON A REGIONAL BASIS, ONE COUNTY OFFICIAL OF THE ORGANIZATIONS LISTED ABOVE, THE PRESIDENT OF THE ND COUNTY COMMISSIONERS ASSOCIATION, ANY OF THE ND REPRESENTATIVES ON THE NATIONAL ASSOCIATION OF COUNTIES BOARD OF DIRECTORS, AND THE IMMEDIATE PAST PRESIDENT OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B THE STATE COUNCIL (SELECTED BY THE MEMBERS) MAY AMEND BYLAWS, REVIEW THE ANNUAL BUDGET AND DEVELOP AND VOTE ON POLICIES REGARDING MATTERS OF CONCERN OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WAS PROVIDED TO AND REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. A COPY OF THE FORM 990 WAS ALSO PROVIDED TO ALL BOARD MEMBERS AND THE FULL BOARD APPROVED THE FORM 990 BASED UPON THE FINANCE COMMITTEE'S RECOMMENDATION PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND OFFICERS COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EACH YEAR. IF A MEMBER HAS A CONFLICT, THEY REFRAIN FROM GIVING INPUT OR VOTING ON THE ISSUE(S) IN RELATION TO THE CONFLICT. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT EXISTS. THE POLICY IS REVIEWED WITH THE BOARD MEMBERS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 NDACO HAS CONDUCTED A COMPENSATION AND CLASSIFICATION STUDY THROUGH AN INDEPENDENT FIRM EVERY FOUR/FIVE YEARS. EACH YEAR, NDACO RECEIVES AN INDUSTRY ADJUSTMENT TO SALARIES. THE LAST STUDY WAS COMPLETED IN 2020 AND INDUSTRY ADJUSTMENTS HAVE BEEN APPLIED EACH YEAR. THE BOARD OF DIRECTORS APPROVES THE SALARY LINE ADJUSTMENTS ANNUALLY WHEN APPROVING THE BUDGET AND IT IS DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE ON THE WEBSITE, THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION REQUESTED PROPOSALS FOR THEIR AUDIT THIS YEAR AND CHANGED AUDITORS. THE AUDITORS MEET WITH THE BOARD OF DIRECTORS TO REVIEW THE AUDIT RESULTS. INSTITUTE OF LOCAL GOVERNMENT 1661 CAPITOL WAY BISMARCK ND 58501 450459382 SUPPORT EFFORTS OF THE ASSOCIATION THROUGH EDUCATION FOR LOCAL OFFICIALS/EES ND 501(C)(3) LINE 10 ND ASSOCIATION OF COUNTIES 1 NDACO RESOURCES GROUP INC 1661 CAPITOL WAY STE 102LL BISMARCK ND 58501 450459365 PROVIDING I.T. SERVICES AND CONSULTING SERVICES ND ND ASSOCIATION OF COUNTIES C 998528 1431783 1.00000 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 NDACO RESOURCES GROUP INC A 99331 ACCRUAL METHOD OF ACCOUNTING