Nonprofit · EIN 51-0186142
NORTH DAKOTA INSURANCE GUARANTY ASSOCIATION
Tax-exempt · DENVER, CO 80222
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $231,690 | $144,120 | $87,570 | $6,562,139 | $0 | $6,562,139 |
| December 31, 2024 | 990 | $235,357 | $138,631 | $96,726 | $6,441,447 | $0 | $6,441,447 |
| December 31, 2023 | 990 | $96,096 | $158,890 | -$62,794 | $6,379,643 | $0 | $6,379,643 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $494
- Investment income
- $231,196
- Net gain from sales of assets
- $20,186
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $69,000
- Salaries, compensation and benefits (total)
- $69,000
- Professional fundraising fees
- $0
- Accounting fees
- $11,025
- Occupancy
- $2,370
- Travel
- $8,136
Balance sheet and other
- Total assets, start of year
- $6,441,447
- Total assets, end of year
- $6,562,139
- Total liabilities, end of year
- $0
- Net assets, end of year
- $6,562,139
- Publicly traded securities
- $6,409,651
- Gross receipts
- $231,690
- Employees
- 0
- Volunteers
- 8
- Year formed
- 1976
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeff Cahill | Managing Secretary Officer | 10 | $44,400 |
| William Folendorf | Treasurer Trustee or director, Officer | 10 | $24,600 |
| Kristi Schlosser-Carlson | Secretary Trustee or director, Officer | 1 | $0 |
| Chris Oen | Board Chairman Trustee or director, Officer | 1 | $0 |
| Matt Horner | Board Member Trustee or director | 0.1 | $0 |
| Rob Hovland | Board member Trustee or director | 0.1 | $0 |
| Doug Flatness | Board member Trustee or director | 0.1 | $0 |
| Amanda Holt | Board Member Trustee or director | 0.1 | $0 |
| Tony Burbach | Board Member partial year Trustee or director | 0.1 | $0 |
| Dean Richter | Board Member partial year Trustee or director | 0.1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeff Cahill | Managing Secretary Officer | 5 | $44,400 |
| William Folendorf | Treasurer Trustee or director, Officer | 10 | $24,600 |
| Rob Hovland | Board Chairman Trustee or director, Officer | 1 | $0 |
| Kristi Schlosser-Carlson | Secretary Trustee or director, Officer | 1 | $0 |
| Tony Burbach | Board Member Trustee or director | 0.1 | $0 |
| Chris Oen | Board Member Trustee or director | 0.1 | $0 |
| Dean Richter | Board Member Trustee or director | 0.1 | $0 |
| Amanda Holt | Board Member Trustee or director | 0.1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeff Cahill | Managing Secretary Officer | 5 | $43,900 |
| William Folendorf | Treasurer Trustee or director, Officer | 10 | $24,100 |
| Rob Hovland | Board Chairman Trustee or director, Officer | 1 | $0 |
| Kristi Schlosser-Carlson | Secretary Trustee or director, Officer | 1 | $0 |
| Tony Burbach | Board Member Trustee or director | 0.1 | $0 |
| Chris Oen | Board Member Trustee or director | 0.1 | $0 |
| Dean Richter | Board Member Trustee or director | 0.1 | $0 |
| Amanda Holt | Board Member Trustee or director | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 1873 S BELLAIRE ST STE 920, DENVER, CO 80222-4386
- Principal officer (990 for 2025)
- Jeff Cahill, PO Box 2634, Bismarck, ND 585022634
- Signed the 990
- William Folendorf, Treasurer
- Phone
- (701) 224-9555
- Website
- https://ndakota.ncigf.org/
- Return prepared by
- Eide Bailly LLP
Mission
None
Program accomplishments
- The North Dakota Insurance Guaranty Association (the "Association") was created in July 1976 as a nonprofit legal entity under section 26.142.104 of the North Dakota Century Code. The Association performs its functions under a plan of operation established and approved under NDCC 26.142.104 and exercises its powers through a board of directors. The Association consists of member insurers that are authorized to transact property and casualty insurance in the State of North Dakota. All member insurers shall be and remain members of the Association as a condition of the insurers' authority to transact insurance in North Dakota. The Association was established to provide protection to policyholders and claimants of property and casualty insurance policies of insolvent insurer members. The Association pays Insurance claims, adjusting and return premiums for insolvent insurance companies that are licensed and doing business in the state of North Dakota.
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 | 990 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
- 51-0186142
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $6,562,139
- Income (IRS master file)
- $231,690
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $231,690 | $144,120 | $6,562,139 | XML |
| 990 | December 2024 | $235,357 | $138,631 | $6,441,447 | XML |
| 990 | December 2023 | $96,096 | $158,890 | $6,379,643 | XML |
| 990 | December 2022 | $53,291 | $157,520 | $6,442,437 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 51-0186142).
Questions about NORTH DAKOTA INSURANCE GUARANTY ASSOCIATION
- What is the EIN of NORTH DAKOTA INSURANCE GUARANTY ASSOCIATION?
- The employer identification number (EIN) of NORTH DAKOTA INSURANCE GUARANTY ASSOCIATION is 51-0186142.
- Is NORTH DAKOTA INSURANCE GUARANTY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1976.
- Are donations to NORTH DAKOTA INSURANCE GUARANTY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NORTH DAKOTA INSURANCE GUARANTY ASSOCIATION 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 INSURANCE GUARANTY ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NORTH DAKOTA INSURANCE GUARANTY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of NORTH DAKOTA INSURANCE GUARANTY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Jeff Cahill.
- Who are the officers and directors of NORTH DAKOTA INSURANCE GUARANTY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $44,400 (Jeff Cahill, Managing Secretary).
- How much revenue does NORTH DAKOTA INSURANCE GUARANTY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $231,690, expenses of $144,120 and total assets of $6,562,139 at year end.
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