ND Association of Counties (EIN 450322896) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1974

Legal Domicile

Principal Officer

Aaron Birst

Phone

7014250808

Tax Period

2024-01-01 to 2024-12-31

ND Association of Counties, founded in 1974, is a community nonprofit that reported $9.2M in total revenue in fiscal year 2024. Revenue surged 25% from the prior year, signaling strong growth momentum. Expenses of $8.5M left a modest 7% surplus.

Mission

NDACo provides leadership and services to foster effective and efficient government for the good of all counties.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,775,584

Program Service Revenue $6,557,078

Investment Income $830,917

Other Revenue $-12,083

TOTAL REVENUE $9,151,496

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,792,000

Fundraising Expenses $0

Program Expenses $7,105,960

Other Expenses $5,710,232

TOTAL EXPENSES $8,502,232

Year-over-Year Comparison

	2024	2023	Change
Revenue	$9,151,496	$7,297,461	+0.3%
Expenses	$8,502,232	$7,308,655	+0.2%
Net Income	$649,264	$-11,194	-59.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$426,939

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jayme Tenneson - President Jan-	Oct)/Past President(Nov-Dec)	1.00	Officer Director	$0	$0	$0
Trudy Ruland - VP	(Jan-Oct)/President(Nov-Dec)	1.00	Officer Director	$0	$0	$0
Chad Kaiser-2rd VP	(Jan-Oct)/VP (Nov-Dec)	1.00	Officer Director	$0	$0	$0
Nick Moser-3rd VP	(Jan-Oct)/2nd VP (Nov-Dec)	1.00	Officer Director	$0	$0	$0
Kim Jacobsen - Director	(Jan-Oct)/3rd VP (Nov-Dec)	1.00	Officer Director	$0	$0	$0
Steve Lee	Past President (Jan-Oct)	1.00	Officer Director	$0	$0	$0
Beau Anderson	Director	1.00	Director	$0	$0	$0
Steve Forde	Director (Jan-Oct)	1.00	Director	$0	$0	$0
Tony Grindberg	Director	1.00	Director	$0	$0	$0
Becky Hagel	Director	1.00	Director	$0	$0	$0
Jamee Folk	Director	1.00	Director	$0	$0	$0
Lori Hanson	Director (Jan-Aug)	1.00	Director	$0	$0	$0
Dana Larsen	Director	1.00	Director	$0	$0	$0
Scott Ouradnik	Director	1.00	Director	$0	$0	$0
Chad Peterson	Director (Jan-Oct)	1.00	Director	$0	$0	$0
Perry Turner	Director	1.00	Director	$0	$0	$0
Kelly Palm	Director	1.00	Director	$0	$0	$0
Robert Wilson	Director	1.00	Director	$0	$0	$0
Shirley Murray	Director	1.00	Director	$0	$0	$0
Erica Johnsrud	Director	1.00	Director	$0	$0	$0
Joan Hollekim	Director (Oct-Dec)	1.00	Director	$0	$0	$0
Wanda Knutson	Director	1.00	Director	$0	$0	$0
Josh Frey	Director (Oct-Dec)	1.00	Director	$0	$0	$0
Don Flaherty	Director (Sept-Dec)	1.00	Director	$0	$0	$0
Stanley Dick	Director (Dec)	1.00	Director	$0	$0	$0
Aaron Mork	Director (Oct-Dec)	1.00	Director	$0	$0	$0
Genny Dienstmann	Director of Operations	38.00	Officer	$159,759	$42,980	$202,739
Aaron Birst	Executive Director	38.00	Officer	$174,774	$49,426	$224,200
Jason Horning	911 Program Manager	40.00	Highest	$149,567	$40,978	$190,545
Jennifer Morman	CEG Claims Manager	40.00	Highest	$115,721	$39,102	$154,823
Angela Wentland	Controller	40.00	Highest	$111,049	$36,371	$147,420
Ryan Gellner	VZOP Program Manager	40.00	Highest	$109,001	$38,730	$147,731
Jeff Eslinger	Communications Director	40.00	Highest	$100,431	$37,702	$138,133

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$9,151,496	$8,502,232	$16,771,043	$649,264
2023	$7,297,461	$7,308,655	$15,333,876	$-11,194
2022	$6,770,108	$6,916,671	$13,490,728	$-146,563
2021	$6,624,601	$6,641,576	$14,394,467	$-16,975
2020	$5,627,521	$5,620,000	$13,354,965	$7,521
2019	$5,737,962	$5,601,742	$13,002,167	$136,220
2018	$5,164,908	$4,926,873	$11,910,497	$238,035

ND Association of Counties