North Dakota Life and Health Insurance Guaranty As

EIN: 450375813

Fargo, ND

Total Revenue
$190,630
Total Expenses
$275,377
Total Assets
$3,854,717
Net Assets
$3,854,717
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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
1983
Legal Domicile
ND
Principal Officer
David Breuer
Tax Period
2023-07-01 to 2024-06-30

North Dakota Life and Health Insurance Guaranty As, founded in 1983, is a small nonprofit that reported $191K in total revenue in fiscal year 2023. Revenue fell 37% from the prior year — a significant decline worth monitoring. Expenses of $275K exceeded revenue, resulting in a 44% operating deficit.

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

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $137
Investment Income $190,493
Other Revenue $0
TOTAL REVENUE $190,630

Expense Breakdown

Grants Paid $0
Salaries & Benefits $54,897
Fundraising Expenses $0
Program Expenses $275,377
Other Expenses $220,480
TOTAL EXPENSES $275,377

Year-over-Year Comparison

2023 2022 Change
Revenue $190,630 $304,795 -0.4%
Expenses $275,377 $249,860 +0.1%
Net Income $-84,747 $54,935 -2.5%
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

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Governance

Voting Members
8
Independent Members
8
Employees
N/A
Volunteers
8

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
4
$43,351
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
David Breuer Executive Director 6.60
Officer
$43,351 $0 $43,351
Tracy Arney UnitedHealthcare Insurance Co 0.20
$0 $0 $0
Laura Haines The Guardian Life Ins Co of A 0.20
$0 $0 $0
Devin Smith Pacific Life Insurance Compan 0.20
$0 $0 $0
Brian Maude Sanford Health Plan 0.20
$0 $0 $0
Jennifer Webb Pacific Life Insurance Compan 0.20
$0 $0 $0
James Harrison Principal Life Insurance Comp 0.20
$0 $0 $0
Justin Ugent Northwestern Mutual Life Ins 0.20
Officer
$0 $0 $0
Cyndee Thormodson Blue Cross Blue Shield of ND 0.30
Officer
$0 $0 $0
John Baumgardner II Standard Insurance Company 0.20
Officer
$0 $0 $0
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
2025 No data No data No data No data
2024 $190,630 $275,377 $3,854,717 $-84,747
2023 $304,795 $249,860 $3,939,464 $54,935
2022 $5,636 $205,197 $3,884,529 $-199,561
2021 $4,383,683 $573,718 $4,084,090 $3,809,965
2020 $849,719 $683,795 $274,125 $165,924
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