NORTH DAKOTA LEAGUE OF CITIES (EIN 456002433) - 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

1945

Legal Domicile

Principal Officer

MATTHEW GARDNER

Phone

7012233518

Tax Period

2024-01-01 to 2024-12-31

NORTH DAKOTA LEAGUE OF CITIES, founded in 1945, is a small nonprofit that reported $999K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion.

Mission

THE LEAGUE WAS ORIGINALLY FORMED IN 1912 AND IN 1945 WAS RECOGNIZED AS A TAX EXEMPT ORGANIZATION BY THE IRS. THE LEAGUE CONTINUES TO ENCOURAGE DYNAMIC LOCAL LEADERSHIP BY PROVIDING EDUCATIONAL OPPORTUNITIES AND MYRIAD OF SERVICES TO CITY OFFICIALS, BY CONNECTING RESOURCES WITH NEEDS, AND BY REPRESENTING THE INTERESTS OF MUNICIPALITIES IN STATE AND FEDERAL PUBLIC POLICY DISCUSSIONS.

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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 $223,250

Program Service Revenue $751,912

Investment Income $21,321

Other Revenue $2,689

TOTAL REVENUE $999,172

Expense Breakdown

Grants Paid $10,306

Salaries & Benefits $561,264

Fundraising Expenses $0

Other Expenses $397,987

TOTAL EXPENSES $969,557

Year-over-Year Comparison

	2024	2023	Change
Revenue	$999,172	$917,712	+0.1%
Expenses	$969,557	$892,412	+0.1%
Net Income	$29,615	$25,300	+0.2%

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

N/A

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

$166,338

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MATTHEW GARDNER	EXECUTIVE DI	40.00	Officer	$124,561	$41,777	$166,338
TODD FELAND	PRESIDENT	1.00	Officer Director	$0	$0	$0
JIM NEUBAUER	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
DIANE AFFELDT	IMM PAST PRE	1.00	Officer Director	$0	$0	$0
JENNIFER TITUS	DIRECTOR	1.00	Director	$0	$0	$0
LEEANN DOMONOSKE-KELLAR	DIRECTOR	1.00	Director	$0	$0	$0
ROXANNE HOFFARTH	DIRECTOR	1.00	Director	$0	$0	$0
BETHANY DEVLIN	DIRECTOR	1.00	Director	$0	$0	$0
DAVID LAKEFIELD	DIRECTOR	1.00	Director	$0	$0	$0
NICK ZIEGELMANN	DIRECTOR	1.00	Director	$0	$0	$0
DR ROBERT BAER	DIRECTOR	1.00	Director	$0	$0	$0
DWAINE HEINRICH	DIRECTOR	1.00	Director	$0	$0	$0
BERNIE DARDIS	DIRECTOR	1.00	Director	$0	$0	$0
MATT OASE	DIRECTOR	1.00	Director	$0	$0	$0
WANDA ZIMMERMAN	DIRECTOR	1.00	Director	$0	$0	$0
CANDACE MIDDLESTEAD	DIRECTOR	1.00	Director	$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
2024	$999,172	$969,557	$1,221,389	$29,615
2023	$917,712	$892,412	$1,164,391	$25,300
2022	$858,699	$818,970	$1,120,923	$39,729
2021	$787,494	$774,457	$939,116	$13,037
2020	$704,091	$688,611	$911,412	$15,480
2019	$760,266	$673,096	$880,534	$87,170
2018	$735,521	$654,431	$785,965	$81,090

NORTH DAKOTA LEAGUE OF CITIES