North Dakota Corn Growers Association

Nonprofit profile at a glance

EIN
450451541
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Fargo, ND, USA
Phone
7015669322
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Agricultural Programs

Reported finances

Revenue
$1,250,280
Expenses
$933,224
Assets
$889,777
Liabilities
$8,832

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • ANDREW MAUCH (PRESIDENT)

Highest reported compensation

  • BRENDA ELMER (EXECUTIVE DI): $119,636 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The North Dakota corn growers association was formed to promote corn, its marketing, and related industries.

What it reported doing in 2024

Promoting corn and related industries through issuing 4 magazines a year to approximately 1,000 corn grower members throughout the state of North Dakota. Attending big iron and kmot farm shows to talk with farmers about current issues. Meetings with congressional staff, legislative staff and state executive officers to discuss ethanol, environmental protection agency, trade and farm bill needs on behalf of state corn farmers. Educate state and national leaders on importance of corn to the national economy. Work with national organizations on policy issues affecting corn.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 93
  • Accountability: 69
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.6%; rating input score 40
  • Program expense ratio: 52.5%; rating input score 52
  • Fundraising efficiency: $43.67 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.4%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 12.8%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 22.5% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 16.7% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 18.9% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 39.6% of revenue deployed · 52.5% of spending went to programs
  • Governance: 20 of 20 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $490K in reported program spending
  • Leadership: top reported pay $120K · 20 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.