Nonprofit · EIN 47-5256219
ND REC BENEFIT TRUST
Tax-exempt · MANDAN, ND 58554
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $20,255,985 | $18,702,592 | $1,553,393 | $10,984,630 | $103,239 | $10,881,391 |
| December 31, 2023 | 990 | $19,534,009 | $18,151,127 | $1,382,882 | $9,496,963 | $168,965 | $9,327,998 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $19,675,051
- Investment income
- $580,934
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $15,115,533
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $20,758
- Occupancy
- $3,000
- Travel
- $233
Balance sheet and other
- Total assets, start of year
- $9,496,963
- Total assets, end of year
- $10,984,630
- Total liabilities, end of year
- $103,239
- Net assets, end of year
- $10,881,391
- Gross unrelated business income
- $580,934
- Gross receipts
- $20,255,985
- Employees
- 0
- Volunteers
- 24
- Year formed
- 2015
- 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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Josh Kramer | Chair Trustee or director, Officer | 4 | $0 | $245,915 | $67,623 |
| Brenna Ohman | NDAREC Alternate Trustee or director | 1 | $0 | $142,109 | $14,169 |
| Christel Laskowski | Vice Chair See Sch O Explanation Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Sarah Dawson | Secretary/Treasurer See Sch O Explanation Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Brooke Watterud | Alternate (From Nov) See Sch O Explanation Trustee or director | 0.1 | $0 | $0 | $0 |
| Lenell Jepsen | Alternate (Until Oct) See Sch O Explanation Trustee or director | 0 | $0 | $0 | $0 |
| Jerry King | Trustee See Sch O Explanation Trustee or director | 2 | $0 | $0 | $0 |
| Kandace D'Ambrosio | Trustee See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Theresa Halverson | Trustee See Sch O Explanation Trustee or director | 0.5 | $0 | $0 | $0 |
| Casey Jans | Alternate See Sch O Explanation Trustee or director | 0.5 | $0 | $0 | $0 |
| Kelly Wald | Trustee (Until Nov) See Sch O Explanation Trustee or director | 0 | $0 | $0 | $0 |
| Krystyn Syversen | Trustee (From Dec) See Sch O Explanation Trustee or director | 0.1 | $0 | $0 | $0 |
| Alex Craigmile | Alternate See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Marcy Sanders | Trustee See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Julie Armijo | Trustee See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
12 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer Schulz | Trustee (From Dec) See Sch O Explanation Trustee or director | 0.5 | $0 |
| Robert Whalen | Trustee (Until Nov) and Alternate See Sch O Expl Trustee or director | 1 | $0 |
| Cole Hendrickson | Alternate (From Dec) See Sch O Explanation Trustee or director | 0.3 | $0 |
| Brandy Hansen | Trustee (From Dec) See Sch O Explanation Trustee or director | 0.3 | $0 |
| Jay Lux | Trustee (Until Dec) See Sch O Explanation Trustee or director | 1 | $0 |
| Tom Edwards | Trustee See Sch O Explanation Trustee or director | 0.3 | $0 |
| Cheryl Belle | Trustee See Sch O Explanation Trustee or director | 1 | $0 |
| Michaela Kathrein Perbix | Trustee See Sch O Explanation Trustee or director | 1 | $0 |
| Brooke Waltner | Trustee See Sch O Explanation Trustee or director | 0.5 | $0 |
| Chad Sapa | Alternate (Until Dec) See Sch O Explanation Trustee or director | 1 | $0 |
| Dean Volk | Alternate See Sch O Explanation Trustee or director | 1 | $0 |
| Jami Hovet | Alternate (Until Dec) See Sch O Explanation Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 25 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Josh Kramer | Chair Trustee or director, Officer | 4 | $0 | $232,163 | $64,993 |
| Brenna Ohman | Alternate Trustee or director | 2 | $0 | $126,704 | $12,629 |
| Christel Laskowski Vice | Chair, See Sch O Explanati Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Sarah Dawson SecretaryTreas- | urer See Sch O Explanation Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Alex Craigmile Alternate | See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Brady Skaff Trustee Jan-Aug | See Sch O Explanation Trustee or director | 0.1 | $0 | $0 | $0 |
| Brooke Waltner Trustee Feb- | Dec) See Sch O Explanation Trustee or director | 0.5 | $0 | $0 | $0 |
| Casey Jans Alternate | See Sch O Explanation Trustee or director | 0.5 | $0 | $0 | $0 |
| Chad Sapa Alternate | See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Cheryl Belle Trustee | See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Dean Volk Alternate | See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Jami Hovet Alternate | See Sch O Explanation Trustee or director | 2 | $0 | $0 | $0 |
| Jay Lux Trustee | See Sch O Explanation Trustee or director | 0.5 | $0 | $0 | $0 |
| Jerry King Trustee | See Sch O Explanation Trustee or director | 2 | $0 | $0 | $0 |
| Jessica Mack SecretaryTresurer | (Through Aug) See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Julie Armijo Trustee | See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Kandace D'Ambrosio Trustee | See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Kelly Wald Trustee | See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Lenell Jepsen Altnerate Aug- | Dec) See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Marcy Sanders Trustee | See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Michaela Kathrein Perbix | Trustee See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Robert Whalen Trustee | See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Tami Aljets Alternate | See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Theresa Halverson Trustee Oct | Dec) See Sch O Explanation Trustee or director | 1 | $0 | $0 | $0 |
| Tom Edwards Trustee | See Sch O Explanation Trustee or director | 0.5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 727, MANDAN, ND 58554-0727
- In care of
- % DENNIS HILL
- Principal officer (990 for 2024)
- Josh Kramer, PO Box 727, Mandan, ND 58554
- Signed the 990
- Josh Kramer, Chair
- Phone
- (701) 663-6501
- Return prepared by
- Eide Bailly LLP
Mission
To Provide quality cost effective health benefits to foster a safe and healthy culture for our cooperative families.
Program accomplishments
- The plans within the trust provide medical, dental and vision benefits for all eligible employees, their families and dependents of the 21 participating employers, as defined within the trust.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 47-5256219
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y20)
- Assets (IRS master file)
- $10,984,630
- Income (IRS master file)
- $20,255,985
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $20,255,985 | $18,702,592 | $10,984,630 | IRS |
| 990 | December 2023 | $19,534,009 | $18,151,127 | $9,496,963 | XML |
| 990 | December 2022 | $17,966,703 | $17,372,080 | $7,955,491 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 47-5256219).
Questions about ND REC BENEFIT TRUST
- What is the EIN of ND REC BENEFIT TRUST?
- The employer identification number (EIN) of ND REC BENEFIT TRUST is 47-5256219.
- Is ND REC BENEFIT TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2016.
- Are donations to ND REC BENEFIT TRUST tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ND REC BENEFIT TRUST 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 ND REC BENEFIT TRUST due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ND REC BENEFIT TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of ND REC BENEFIT TRUST?
- The 990 for the year ended December 31, 2024 names Josh Kramer.
- Who are the officers and directors of ND REC BENEFIT TRUST?
- The 990 for the year ended December 31, 2024 lists 27 people; 0 received compensation from the organization.
- How much revenue does ND REC BENEFIT TRUST have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $20,255,985, expenses of $18,702,592 and total assets of $10,984,630 at year end.
Other nonprofits in MANDAN
- STONE LUTHERAN CEMETERY ASSOCIATION EIN 33-1827480 · last filed 990-N for 2025
- HIT INC EIN 45-0353818 · last filed 990 for 2025
- EASTER SEALS GOODWILL ND INC EIN 45-0226705 · last filed 990 for 2025
- RAILWAY CREDIT UNION EIN 45-0240799 · last filed 990 for 2025
- NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES EIN 45-0231058 · last filed 990 for 2025
- COMMUNITYWORKS NORTH DAKOTA EIN 45-0440770 · last filed 990 for 2025
- UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE EIN 41-1902201 · last filed 990 for 2024
- CENTRAL DAKOTA HUMANE SOCIETY EIN 45-0369273 · last filed 990 for 2024
All nonprofits in MANDAN · North Dakota · Mutual and membership benefit