Nonprofit · EIN 45-0375813
NORTH DAKOTA LIFE AND HEATH INSURANCE GUARANTY ASSN
Tax-exempt · FARGO, ND 58108
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $9,124,431 | $10,503,017 | -$1,378,586 | $2,476,131 | $0 | $2,476,131 |
| June 30, 2024 | 990 | $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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Breuer | Executive Director Officer | 8.77 | $51,315 |
| Justin Ugent | Northwestern Mutual Life Ins Institutional trustee, Officer | 0.3 | $0 |
| James Harrison | Principal Life Insurance Company Institutional trustee | 0.2 | $0 |
| Brian Maude | Sanford Health Plan Institutional trustee | 0.2 | $0 |
| Bernadette Flynn | Metropolitan Life Insurance Company Institutional trustee | 0.2 | $0 |
| James Huang | Standard Insurance Company Institutional trustee | 0.2 | $0 |
| Laura Haines | The Guardian Life Ins Co of Amer Institutional trustee | 0.2 | $0 |
| Cyndee Thormodson | Blue Cross Blue Shield of ND Institutional trustee, Officer | 0.4 | $0 |
| Devin Smith | Pacific Life Insurance Company Institutional trustee, Officer | 0.3 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Breuer | Executive Director Officer | 6.6 | $43,351 |
| Tracy Arney | UnitedHealthcare Insurance Co Institutional trustee | 0.2 | $0 |
| Laura Haines | The Guardian Life Ins Co of A Institutional trustee | 0.2 | $0 |
| Devin Smith | Pacific Life Insurance Compan Institutional trustee | 0.2 | $0 |
| Brian Maude | Sanford Health Plan Institutional trustee | 0.2 | $0 |
| Jennifer Webb | Pacific Life Insurance Compan Institutional trustee | 0.2 | $0 |
| James Harrison | Principal Life Insurance Comp Institutional trustee | 0.2 | $0 |
| Justin Ugent | Northwestern Mutual Life Ins Institutional trustee, Officer | 0.2 | $0 |
| Cyndee Thormodson | Blue Cross Blue Shield of ND Institutional trustee, Officer | 0.3 | $0 |
| John Baumgardner II | Standard 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
- Website
- www.NDLIFEGA.org
- 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
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 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
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $9,124,431 | $10,503,017 | $2,476,131 | XML |
| 990 | June 2024 | $190,630 | $275,377 | $3,854,717 | XML |
| 990 | June 2023 | $304,795 | $249,860 | $3,939,464 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 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.
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