North Dakota Community Foundation

Nonprofit profile at a glance

EIN
450336015
IRS 990 coverage
2010–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Bismarck, ND, US
Phone
(701) 222-8349
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$34,790,928
Expenses
$13,488,199
Assets
$188,273,436
Liabilities
$571,713

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • KEVIN DVORAK (PRESIDENT)
  • STEVEN LIPP (PRESIDENT)

Highest reported compensation

  • KEVIN DVORAK (PRESIDENT): $347,570 total reported compensation
  • AMY STROMSODT (DEVELOPMENT): $174,659 total reported compensation
  • STEVEN LIPP (PRESIDENT): $168,392 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the quality of life for North Dakota's citizens through charitable giving and promoting philanthropy.

What it reported doing in 2025

The foundation receives endowment gifts and grants and in turn makes grants and donations in accordance with the terms of the endowment grant. The programs benefit citizens, cities, and communities in North Dakota.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 86% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 88
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.5%; rating input score 51
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $27.42 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 19th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.1%; rating input score 93; 31st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 61.2%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 13.96; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 12% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 10.9% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 51.5% of revenue deployed · 86.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $11.7M in reported program spending
  • Leadership: top reported pay $348K · 17 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 283 filed money-flow records
  • Related organizations: 279 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 57/100.