NORTH DAKOTA PUBLIC HEALTH INSURANCE TRUST: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- NORTH DAKOTA PUBLIC HEALTH INSURANCE TRUST (EIN 85-1481944)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202513219349315041
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T14:25:00-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Nicollet Mall Ste 1300 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 851481944 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | North Dakota Public Health Insurance | BusinessNameLine1Txt |
| Business Name Line2 | Trust | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 7019972437 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3170 43rd St S 103 | AddressLine1Txt |
| City | Fargo | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58104 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mike McNeff | PersonNm |
| Person Title | Board President | PersonTitleTxt |
| Phone | 7019972437 | PhoneNum |
| Signature | 2025-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kim Hunwardsen CPA | PreparerPersonNm |
| PTIN | P00484560 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2025-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Mike McNeff | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3170 43rd St S 103 | AddressLine1Txt |
| City | Fargo | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $55,958,328 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | ndphithealth.com | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 2020 | FormationYr |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Activity Or Mission | Provide welfare benefits to ND public agencies exempt from taxation under IRC Section 115(1). | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $475,554 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $48,035,423 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $55,391,955 | CYProgramServiceRevenueAmt |
| PY Investment Income | $330,051 | PYInvestmentIncomeAmt |
| CY Investment Income | $475,554 | CYInvestmentIncomeAmt |
| PY Other Revenue | $175,127 | PYOtherRevenueAmt |
| CY Other Revenue | $90,819 | CYOtherRevenueAmt |
| PY Total Revenue | $48,540,601 | PYTotalRevenueAmt |
| CY Total Revenue | $55,958,328 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $43,563,653 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $48,216,012 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,535,902 | PYOtherExpensesAmt |
| CY Other Expenses | $4,730,791 | CYOtherExpensesAmt |
| PY Total Expenses | $48,099,555 | PYTotalExpensesAmt |
| CY Total Expenses | $52,946,803 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $441,046 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,011,525 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,931,378 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,092,218 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,944,644 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,093,959 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,986,734 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,998,259 | NetAssetsOrFundBalancesEOYAmt |
| Mission | None | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | North Dakota Public Health Insurance Trust began operations to provide health insurance to ND Public entities. Its participating employers are cities, counties, townships, school districts, fire districts, park districts, ambulance associations, soil conservation districts and water districts within the State of North Dakota. The trust had 125 member groups and just over 8,300 employees and dependents receiving health benefits as of December 31, 2024. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Hunter Diegel | PersonNm |
| Phone | 7019972685 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3170 43rd St S 103 | AddressLine1Txt |
| City | Fargo | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58104 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Cole Higlin | |||||||
| Trustee | 0.50 | 40.00 | Yes (X) | $0 | $104,960 | $23,704 | |
| Dessie Calihou | |||||||
| Trustee | 0.50 | 40.00 | Yes (X) | $0 | $100,997 | $1,000 | |
| Dr Chris Larson | |||||||
| Trustee | 0.50 | 40.00 | Yes (X) | $0 | $134,138 | $36,498 | |
| Dr Mike McNeff | |||||||
| Chairperson | 0.50 | 40.00 | Yes (X) | $0 | $145,539 | $25,063 | Yes (X) |
| Dr Steve Holen | |||||||
| Trustee | 0.50 | 40.00 | Yes (X) | $0 | $198,706 | $28,461 | |
| Genny Dienstmann | |||||||
| Trustee | 0.50 | 40.00 | Yes (X) | $0 | $159,759 | $42,980 | |
| Keith Pic | |||||||
| Trustee | 0.50 | 40.00 | Yes (X) | $0 | $211,758 | $1,883 | |
| Kevin Beaudoin | |||||||
| Trustee | 0.50 | 40.00 | Yes (X) | $0 | $112,366 | $41,102 | |
| Sonya Larson | |||||||
| Trustee | 0.50 | 40.00 | Yes (X) | $0 | $59,208 | $27,725 | |
| Brennan Quintus | |||||||
| Trustee (Through January) | 0.50 | 40.00 | Yes (X) | $0 | $129,247 | $13,471 | |
| Nora Frueh | |||||||
| Treasurer | 0.50 | 40.00 | $0 | $204,620 | $41,536 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,561,298 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $283,423 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Blue Cross Blue Shield | |||||
| 4510 13th Ave S | Fargo | ND | 58121 | Plan Administration | $3,169,319 |
| Brown & Brown | |||||
| 80 S 8th St 700 | Minneapolis | MN | 55403 | Benefit Consulting | $768,844 |
| Thriver Health | |||||
| 30 N Gould St Ste R | Sheridan | WY | 82801 | Wellness Consulting & Coaching | $205,241 |
| Food RX and AI Inc (DBA Digbi Health) | |||||
| 800 W El Camino Real Ste 180 | Mountain View | CA | 94040 | Health & Nutriton Consulting | $193,200 |
| South East Education Cooperative | |||||
| 317043rd St S 103 | Fargo | ND | 58104 | Trust Administration | $192,763 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Premiums Earned | 525100 | $55,345,417 | $55,345,417 |
| Member Deposits | 525100 | $46,538 | $46,538 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $55,391,955 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $475,554 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $475,554 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 524298 | BusinessCd |
| Total Revenue Column | $90,819 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $90,819 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $90,819 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,958,328 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $55,482,774 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $475,554 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,216,012 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,716,714 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,096 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,901 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,080 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,946,803 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,335,656 | BOYAmt |
| EOY | $7,993,714 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,555 | BOYAmt |
| EOY | $24,525 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,049,451 | BOYAmt |
| EOY | $2,661,898 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,508,716 | BOYAmt |
| EOY | $2,412,081 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,931,378 | BOYAmt |
| EOY | $13,092,218 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,430,597 | BOYAmt |
| EOY | $1,373,631 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,047 | BOYAmt |
| EOY | $10,328 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,500,000 | BOYAmt |
| EOY | $3,710,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,944,644 | BOYAmt |
| EOY | $5,093,959 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,986,734 | BOYAmt |
| EOY | $7,998,259 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,986,734 | BOYAmt |
| EOY | $7,998,259 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,931,378 | BOYAmt |
| EOY | $13,092,218 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,011,525 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Accrued Interest | $45,079 | C |
| Certificates of Deposit | $2,616,819 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,661,898 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Pharmacy Receivable | Desc |
| Book Value | $2,412,081 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,412,081 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Reserve for Incurred but not Reported (IBNR) Losses | Desc |
| Amt | $3,710,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,710,000 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $55,958,328 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $55,958,328 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $55,958,328 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $52,946,803 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $52,946,803 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $52,946,803 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Nora Frueh | ||||||||||||||
| Treasurer | $0 | $186,200 | $0 | $18,420 | $0 | $0 | $0 | $20,172 | $0 | $21,978 | $0 | $246,770 | $0 | $0 |
| Dr Steve Holen | ||||||||||||||
| Trustee | $0 | $198,706 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $28,461 | $0 | $227,167 | $0 | $0 |
| Keith Pic | ||||||||||||||
| Trustee | $0 | $187,750 | $0 | $9,540 | $0 | $14,468 | $0 | $0 | $0 | $2,475 | $0 | $214,233 | $0 | $0 |
| Genny Dienstmann | ||||||||||||||
| Trustee | $0 | $158,434 | $0 | $1,150 | $0 | $175 | $0 | $19,125 | $0 | $24,363 | $0 | $203,247 | $0 | $0 |
| Dr Mike McNeff | ||||||||||||||
| Chairperson | $0 | $144,789 | $0 | $750 | $0 | $0 | $0 | $0 | $0 | $25,651 | $0 | $171,190 | $0 | $0 |
| Dr Chris Larson | ||||||||||||||
| Trustee | $0 | $134,138 | $0 | $0 | $0 | $0 | $0 | $36,498 | $0 | $0 | $0 | $170,636 | $0 | $0 |
| Kevin Beaudoin | ||||||||||||||
| Trustee | $0 | $112,366 | $0 | $0 | $0 | $0 | $0 | $15,923 | $0 | $25,180 | $0 | $153,469 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1a | The Board of Trustees consists of employees of the contributing employers, and as such, the board members are compensated by the contributing employers for the services they provide as employees of their respective employer. Due to this, they are not considered independent Trustees. |
| Form 990, Part VI, Section A, line 3 | South East Education Cooperative serves as the Secretary for the Board of Trustees, and is also responsible for management of the Trust. They were paid $192,763 in 2024 for these services. |
| Form 990, Part VI, Section A, line 7a | The South East Education Cooperative and the North Dakota Insurance Reserve Fund each have the authority to appoint a Trustee. |
| Form 990, Part VI, Section A, line 8b | There are no committees with the authority to act on behalf of the Board of Trustees. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is reviewed by the Treasurer and e-mailed to the remaining board members. |
| Form 990, Part VI, Section B, line 12c | The Trustees for the North Dakota Public Health Insurance Trust must annually comply with the conflict of interest policy. Potential conflicts are reviewed by the Chairperson and the remaining Trustees will discuss and vote on whether a confilct of interest exists in each individual instance. If a conflict exists, the Trustees shall determine whether the organization can obtain, with reasonable effort, a more advantageous transaction or arrangement from a person or entity that would not produce a conflict of interest. If an alternative transaction or arrangement is not feasible, the board of Trustees shall determine by a majority vote of the disinterested Trustees whether the transaction or arrangement is in the best interests of the organization, for its own benefit, and fair and reasonable. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest policy and financial statements are available upon request. |
| Form 9990, Part XII, Line 2c: | The board of directors assumes responsbility for oversight of the audit and selection of an independent accountant. This process has not changed from the prior year. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (129 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| South East Education Cooperative | |||||||||
| 3170 43rd St S 103 | Fargo | ND | 58104 | 475548763 | Regional Education Association | ND | Government | N/A | 0 |
| Alexander Public School | |||||||||
| Adams County | |||||||||
| Anamoose Public School | |||||||||
| Barnes County North | |||||||||
| Billings - Roughrider North | |||||||||
| Billings County | |||||||||
| Bottineau County | |||||||||
| Bottineau PSD | |||||||||
| Burke Central School District #36 | |||||||||
| Burleigh County Housing Authority | |||||||||
| Carrington School District | |||||||||
| Cavalier School District | |||||||||
| Center-Stanton District #1 | |||||||||
| Central Regional Education Assoc (CREA) | |||||||||
| Central Valley Health District | |||||||||
| City of Beulah | |||||||||
| City of Burlington | |||||||||
| City of Casselton | |||||||||
| City of Grafton | |||||||||
| City of Glen Ullin | |||||||||
| City of Hankinson | |||||||||
| City of Harvey | |||||||||
| City of Hazen | |||||||||
| City of Linton | |||||||||
| City of Lisbon | |||||||||
| City of Mandan | |||||||||
| City of Rolla | |||||||||
| City of Valley City | |||||||||
| Dickinson Municipal Airport | |||||||||
| Dickinson Parks and Rec | |||||||||
| Divide County School District 1 | |||||||||
| Drake Public School | |||||||||
| Drayton Public School | |||||||||
| Dunn County | |||||||||
| Dunseith Public School District | |||||||||
| East Central Center for Exceptional Children | |||||||||
| Edgeley Public School District | |||||||||
| Ellendale Public School | |||||||||
| Fargo Airport Authority Municipal Airport Authority of the City of Fargo | |||||||||
| Fessenden-Bowdon School Dist | |||||||||
| Finley-Sharon Public Schools | |||||||||
| Gackle-Streeter Public School | |||||||||
| Garrison Public School District #51 | |||||||||
| Glenburn Public School | |||||||||
| Golden Valley County | |||||||||
| Grafton Parks & Rec | |||||||||
| Grafton Public School | |||||||||
| Grand Forks Regional Airport Authority | |||||||||
| Grenora Public School | |||||||||
| Hazen Parks and Rec | |||||||||
| Hankinson Public School | |||||||||
| Hatton Eielson Public School District | |||||||||
| Hazen School District | |||||||||
| Hettinger County | |||||||||
| Hettinger School District #13 | |||||||||
| Hillsboro Public School District 9 (Sanford) | |||||||||
| Hope-Page Public School District #85 | |||||||||
| James River Special Ed | |||||||||
| Jamestonw Parks & Rec | |||||||||
| Jamestown Stutsman DC | |||||||||
| Kensal Public School | |||||||||
| Kidder County Public School District | |||||||||
| Killdeer Public School District #16 | |||||||||
| Kindred School District 2 | |||||||||
| Lake Region Law Enforcement Center | |||||||||
| LaMoure Public School | |||||||||
| Larimore Public School District #44 | |||||||||
| Leeds Public School District | |||||||||
| Lidgerwood Public School | |||||||||
| Litchville Marion Public School | |||||||||
| Maddock Public School | |||||||||
| Mandan Park District | |||||||||
| Mapleton Public School | |||||||||
| Max Public School | |||||||||
| McClusky-Goodrich Public School | |||||||||
| McHenry County | |||||||||
| McKenzie County Public School District #1 | |||||||||
| Medina Public School District #3 | |||||||||
| Milnor Public School | |||||||||
| Minot Park District | |||||||||
| Minto Public School | |||||||||
| Montpelier Public School | |||||||||
| ND Association of Counties (NDACO) | |||||||||
| ND League of Cities | |||||||||
| NDACo Resources Group | |||||||||
| New England Public School | |||||||||
| New Rockford-Sheyenne School District #2 | |||||||||
| Newburg United Public School | |||||||||
| North Border School District 100 | |||||||||
| North Central Education Coop (NCEC) | |||||||||
| North Dakota Insurance Reserve Fund | |||||||||
| Northern Cass School District (Sanford) | |||||||||
| Oakes Public School | |||||||||
| Oberon Dist 16 | |||||||||
| Oliver Mercer Special Ed | |||||||||
| Park River Area School District 8 | |||||||||
| Pierce County | |||||||||
| Pingree Buchanan School | |||||||||
| Richland School District #44 | |||||||||
| Rolette County | |||||||||
| Rolette Public School | |||||||||
| Rugby School District | |||||||||
| Rural Cass Special Education Unit | |||||||||
| Sawyer School District 16 | |||||||||
| Scranton Public Schools | |||||||||
| Sheridan County | |||||||||
| Sheyenne Valley Special Education Unit | |||||||||
| Slope County | |||||||||
| South Heart Public School District #9 | |||||||||
| South Valley Multi-District Special Education | |||||||||
| St Johns District NDPHIT | |||||||||
| Stutsman County | |||||||||
| TGU School District #60 | |||||||||
| The Southwest Multi-County Correction Center (SWMCCC) | |||||||||
| Traill County (& Water Resource) | |||||||||
| Traill EDC | |||||||||
| Turtle Lake-Mercer School | |||||||||
| Underwood Public School | |||||||||
| Upper Valley Special Education Unit | |||||||||
| Valley City Parks and Recreation | |||||||||
| Wahpeton Park Board | |||||||||
| Walsh County | |||||||||
| Washburn Public School District #4 | |||||||||
| Wells County | |||||||||
| Westhope Public School District 17 | |||||||||
| Western Education Regional Coop (WERC) | |||||||||
| Wing Public School | |||||||||
| Wyndmere Public School District #42 | |||||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |