FIRST PEOPLES FUND: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FIRST PEOPLES FUND (EIN 82-0583682)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202443209349321659
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T16:54:19-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 843482539 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SJT GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4811 HARDWARE DR NE SUITE E-4 | AddressLine1Txt |
| City | ALBUQUERQUE | CityNm |
| State Abbreviation | NM | StateAbbreviationCd |
| ZIP | 87109 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820583682 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIRST PEOPLES FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FIRS | BusinessNameControlTxt |
| Phone | 6053480324 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2977 | AddressLine1Txt |
| City | RAPID CITY | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 577092977 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JUSTIN HUENEMANN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6053480324 | PhoneNum |
| Signature | 2024-11-15 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEREMIAH ARMIJO | PreparerPersonNm |
| PTIN | P03094870 | PTIN |
| Phone | 5053128702 | PhoneNum |
| Preparation | 2024-11-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JUSTIN HUENEMANN | PrincipalOfficerNm |
| Gross Receipts | $8,780,699 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FIRSTPEOPLESFUND.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1995 | FormationYr |
| Activity Or Mission | TO HONOR AND SUPPORT THE COLLECTIVE SPIRIT OF FIRST PEOPLES ARTISTS AND CULTURE BEARERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 32 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $4,727,148 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,810,903 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,162 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $42,269 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$695,113 | PYInvestmentIncomeAmt |
| CY Investment Income | $160,652 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,552 | PYOtherRevenueAmt |
| CY Other Revenue | $13,835 | CYOtherRevenueAmt |
| PY Total Revenue | $4,047,749 | PYTotalRevenueAmt |
| CY Total Revenue | $6,027,659 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,053,901 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,503,516 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,590,386 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,312,872 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $116,099 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,945,350 | PYOtherExpensesAmt |
| CY Other Expenses | $1,983,131 | CYOtherExpensesAmt |
| PY Total Expenses | $4,589,637 | PYTotalExpensesAmt |
| CY Total Expenses | $5,799,519 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$541,888 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $228,140 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,337,595 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,307,205 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $483,202 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $162,064 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,854,393 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,145,141 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO HONOR AND SUPPORT THE COLLECTIVE SPIRIT OF FIRST PEOPLES ARTISTS AND CULTURE BEARERS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,047,958 | ExpenseAmt |
| Grant | $406,266 | GrantAmt |
| Desc | ARTIST IN BUSINESS LEADERSHIP AND CULTURAL CAPITAL ARE SIMILAR PROGRAMS WHICH ARE GROUPED TOGETHER FOR REPORTING PURPOSES. CULTURAL CAPITAL IS DESIGNED SPECIFICALLY FOR MASTER ARTISTS WHO HAVE BEEN PRACTICING THEIR ART FOR 10 YEARS OF MORE. ARTISTS; 1) SHARE A COMMITMENT TO TEACHING THEIR CRAFT IN THEIR COMMUNITY TO KEEP CULTURAL EXPRESSION ALIVE; 2) HAVE A PLAN TO DOCUMENT THEIR ANCESTRAL KNOWLEDGE FOR THE NEXT SEVEN GENERATIONS; AND 3) SEEK WAYS TO SUSTAIN CULTURAL SHARING AS A WAY OF LIFE WITHIN THEIR TRIBAL COMMUNITY. GRANTS OF BETWEEN 5,000 AND 10,000 OFFER ARTISTS AN OPPORTUNITY TO DELVE DEEPER INTO THEIR ART - SHARING THEIR ARTISTRY WILL ALL WHO TO LEARN. EACH YEAR, CULTURAL FELLOWS TEACH AND SHARE THEIR KNOWLEDGE WITH MORE THAN 100 COMMUNITY MEMBERS. BENEFITS OF THE FELLOWSHIP: FIRST PEOPLES FUND'S ARTIST IN BUSINESS LEADERSHIP FELLOWSHIP DOES NOT JUST HELP ARTISTS GROW A BUSINESS, IT HELPS INSPIRE THEM TO FULLY HONOR THEIR CULTURAL CREATIVITY AND GROW THE IMPACT IT HAS ON THEIR PEOPLE. AN ARTIST APPLICANT FOR THE ARTIST IN BUSINESS LEADERSHIP AND CULTURAL CAPITAL PROGRAMS MUSTBE NATIVE HAWAIIAN OR A MEMBER OF A UNITED STATES TRIBAL NATION. FPF HAS SPECIFIC GEOGRAPHIC FOCUS AREAS AS WELL. EACH ARTIST RECEIVES INDIVIDUALIZED TECHNICAL ASSISTANCE AND PROFESSIONAL DEVELOPMENT GUIDANCE, AS WELL AS A GRANT TO OFFSET CAPITAL EXPENSES ASSOCIATED WITH GROWING A BUSINESS. IMPACT OF THE FELLOWSHIP: OUR ARTIST ALUMNI TELL US THE PROGRAM DOES MORE THAN JUST SUPPORT AN ENTREPRENEURIAL SPIRIT - IT STIMULATES A RENEWED ENERGY TO CHALLENGE THEMSELVES AND EACH OTHER TO CREATE NEW WORK THAT PUSHES BOUNDARIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $72,631 | ExpenseAmt |
| Desc | NATIONAL PROGRAMS: FIRST PEOPLES FUND IS A PRINICIPAL PARTNER IN INTERCULTURAL LEADERSHIP INSTITUTE, ALSO KNOWN AS ILI, ALONG WITH ALTERNATE ROOTS, THE NATIONAL ASSOCIATION OF LATINO ARTS AND CULTURE AND THE PA'I FOUNDATION. THESE FOUR CORE PARTNERS HAVE SHARED A COMMITMENT TO PURSUE CULTURAL EQUITY AND TO SUPPORT ARTISTS, CULTURE BEARERS, AND OTHER ARTS PROFESSIONALS AS CHANGE- MAKERS IN THEIR COMMUNITIES. THE INITIATIVE ANNUALLY SELECTS A COHORT OF ARTISTS AND ARTS ADMINISTRATORS FROM COMMUNITIES OF COLOR AND CONVENES THEM THROUGHOUT THE YEAR TO LEARN ABOUT THEIR SHARED HISTORIES, BUILD NETWORKS, AND GAIN LEADERSHIP SKILLS. OUR NATION'S SPACES (ONS) INITIATIVE PROVIDES OPPORTUNITIES FOR NATIVE ARTISTS TO CREATE AND SHOWCASE THEIR WORK OUTSIDE OF PREDOMINATELY NATIVE ARTS SPACES AND INTO THE NETWORK OF FORD FOUNDATION'S DIVERSE SPACE GRANTEES. THIS INITIATIVE STRENGTHENS AND DEVELOPS THE RELATIONSHIPS BETWEEN DIVERSE ARTS SPACES ORGANIZATIONS AND THE COMMUNITIES THEY REPRESENT WITH NATIVE ARTISTS: VISUAL (CONTEMPORARY AND TRADITIONAL MEDIUMS, PERFORMANCE ARTISTS, MUSICIANS, DANCE, AND SPOKEN WORK. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,542,539 | ExpenseAmt |
| Grant | $1,097,250 | GrantAmt |
| Revenue | $42,269 | RevenueAmt |
| Desc | COMMUNITY DEVELOPMENT: TRAININGS, WORKSHOPS, AND RE-GRANTS: FIRST PEOPLES FUND COMMUNITY DEVELOPMENT WORK INCLUDES SEVERAL SUB-PROGRAMS DESIGNED TO BUILD THE CAPACITY OF COMMUNITY-BASED ORGANIZATIONS TO SUPPORT THE DEVELOPMENT OF CREATIVE, LEADERSHIP, AND ENTREPRENEURIAL SKILLS OF INDIVIDUALS. ROLLING REZ ARTS IS A MOBILE ART UNIT WITH THE CAPACITY TO PROVIDE ARTISTS ACCESS TO THE RESOURCES THEY NEED TO BE SUCCESSFUL ACROSS ALL NINE DISTRICTS ON THE VAST PINE RIDGE RESERVATIONS. LAUNCHED IN MARCH 2016, THE ROLLING REZ ARTS PROVIDES TARGETED SUPPORT TO ARTISTS IN THEIR COMMUNITIES, HELPING CLOST GAPS IN ACCESS TO SUPPLIES, MARKETS, TRAINING, NETWORKS, CREDIT, CAPITAL AND SPACE. ROLLIN REZ ARTS IS EQUIPPED AS A MOBILE BANK AND LAKOTA FEDERAL CREDIT UNION REGULARLY OFFERS BANKING SERVICES FROM THE MOBILE UNIT ACROSS THE RESERVATION. NATIVE AMERICAN PROFESSIONAL DEVELOPMENT TRAINING (NAPD) WHICH IS DESIGNED FOR ARTISTS OR COMMUNITY MEMBERS AT ANY STAGE OF THEIR CAREERS, EQUIPS ENTERPRENUERS WITH KNOWLEDGE, TOOLS, AND CONFIDENCE TO NAVIGATE THEIR PROFESSIONAL CAREERS AND LEAD FULFILLING PERSONAL LIVES. FPF'S VALUES-BASED EDUCATION SEES THE BUSINESS OF ART AND EXPRESSION AS CULTURAL LEADERSHIP AND POSITIONS ARTISTS TO ACTUALIZE A VISION OF SUCCESS THAT FITS WITHIN THEIR CULTURAL PRINCIPLES. COMMUNITY-BASED CERTIFICATION IS DESIGNED FOR BOTH FINANCIAL AND NONPROFIT PROFESSIONALS WISHING TO WORK DIRECTLY WITH ARTISTS, AND FOR ARTISTS WHO WANT TO BECOME MENTORS OR TRAINERS LOCALLY. THIS PROGRAM TRAINS PARTICIPANTS TO OFFER EXPERTISE TO ARTISTS WISHING TO START OR GROW A BUSINESS. ALL OF FPF'S TRAINERS HAVE PARTICIPATED IN BOTH THE NATIVE ARTISTS PROFESSIONAL DEVELOPMENT TRAINING AND THE COMMUNITY BASED CERTIFICATION TRAINING. FPF-CERTIFIED TRAINERS ARE ALSO ELIGIBLE TO PARTICIPATE IN THE ARTIST IN BUSINESS LEADERSHIP FELLOWSHIP AND CULTURAL CAPTIAL FELLOWSHIP PROGRAMS. FPF TRAINERS REPRESENT PROFESSIONAL ARTISTS AND ENTREPRENEURS - FROM MUSICIANS TO VISUAL ARTISTS, BUSINESS OWNERS TO LOAN OFFICERS - FROM ALL ACROSS THE COUNTRY. NATIVE ARTS ECONOMY BUILDING GRANTS SUPPORT COMMUNITY-BASED NATIVE NONPROFIT ORGANIZATIONS, INCLUDING NATIVE COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS. THE PROGRAM'S OBJECTS ARE TWOFOLD: 1) DEVELOP PARTNER'S UNDERSTANDING OF THE CRITICAL ROLE OF NATIVE ARTISTS CAN PLAY IN BUILDING ECONOMIES, GENERATING ASSETS, AND CONSTRUCTING EFFECTIVE AND CULTURALLY APPROPRIATE NETWORKS; AND 2) BUILD PARTNERS' SUCCESS INCLUDING CREDIT AND CAPITAL, MARKETS, SUPPLIES, CREATIVE SPACE, INFORMAL NETWORKS, AND TRAINING. INDIGENOUS ARTS ECOLOGY GRANTS PROGRAM REACHES INTO TRIBAL COMMUNITIES WITH GRANTS AND TECHNICAL ASSISTANCE TO COMMUNITY-BASED ORGANIZATIONS, SUPPORTING THEM TO ASSIST NATIVE ARTISTS TO GROW AS ENTREPRENUERS AND LEADERS IN THEIR LOCAL INDIGENOUS ARTS ECOSYSTEM. THROUGH THE INDIGENOUS ARTS ECOLOGY PROGRAM, FPF PARTNERS PRIMARILY WITH NATIVE COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS. THE TWO-YEAR COHORT-BASED PROGRAM BUILDS AN UNDERSTANDING OF THE CRITICAL ROLE OF ARTISTS AND CULTURE BEARERS IN TRIBAL COMMUNITIES AND HELPS BUILD CAPACITY TO BETTER SUPPORT ARTISTS WITH SERVICES, TRAINING, AND MENTORING. DANCES WITH WORDS IS A YOUTH-DEVELOPMENT INTIATIVE OF FPF THAT WORKS WITH YOUNG PEOPLE, ADULT MENTORS, HIGH SCHOOLS, AND NONPROFIT PARTNERS OF THE PINE RIDGE INDIAN RESERVATION EMPOWERING PARTICIPANTS TO BECOME ENGAGED STUDENTS AND COMMUNITY LEADERS THROUGH LITERATURE, SPOKEN WORK, AND OTHER ART FORMS. FPF UNDERSTANDS THE CULTURAL AND HISTORICAL SIGNIFICANCE OF ORAL TRADITIONS FOR NATIVE PEOPLES, AND DANCES WITH WORDS CONNECTS YOUNG PEOPLE TO THESE TRADITIONS THROUGH THE STUDY AND CREATION OF LITERATURE, POETRY, SPOKEN WORK, AND MUSIC. AT THE SAME TIME, THE PROGRAM RECOUNTS PARTICIPANT'S SOTRIES WITHIN THEIR COMMUNITIES AND BEYOND. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,663,128 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 194 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 32 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LORI POURIER | PersonNm |
| Phone | 6053480324 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2977 | AddressLine1Txt |
| City | RAPDI CITY | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 577092977 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| LORI POURIER | ||||||||
| PRESIDENT | 40.00 | Yes (X) | $179,030 | $0 | $29,720 | |||
| JUSTIN HUENEMANN | ||||||||
| PRESIDENT | 40.00 | $165,077 | $0 | $10,016 | Yes (X) | Yes (X) | ||
| SONYA PAUL | ||||||||
| VP OF ADV AN | 40.00 | $134,948 | $0 | $14,958 | Yes (X) | |||
| LARA EVANS | ||||||||
| VP OF PROGRA | 40.00 | $100,698 | $0 | $8,979 | Yes (X) | |||
| RON MARTINEZ LOOKING ELK | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ALFRED LANE | ||||||||
| VICE-CHAIR | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| MARIA LOPEZ DE LEON | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| PAUL LUMLEY | ||||||||
| BOARD SECRET | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| SHANNON MARTIN | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DALLIN MAYBEE | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| VICKIE OLDMAN | ||||||||
| CO-CHAIR | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| TERRY PECHOTA | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| KALIMA ROSE | ||||||||
| CO-CHAIR | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| CARLTON TURNER | ||||||||
| BOARD TREASU | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $579,753 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $63,673 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $529,839 | GovernmentGrantsAmt |
| All Other Contributions | $5,281,064 | AllOtherContributionsAmt |
| Total Contributions | $5,810,903 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WORKSHOPS AND TRAINING | Desc |
| Business | 611430 | BusinessCd |
| Total Revenue Column | $42,269 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $42,269 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $42,269 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $186,358 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,450 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $173,908 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $10,380 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,781 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,599 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,599 | TotalRevenueColumnAmt |
| Exclusion | $4,599 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,721,553 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,747,259 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$25,706 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$25,706 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$25,706 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INSURANCE PROCEEDS | 900099 | $7,081 | $7,081 |
| MISCELLANEOUS REVENUE | 900099 | $2,155 | $2,155 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $9,236 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,027,659 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,249 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $178,507 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $730,000 | TotalAmt |
| Program Services | $730,000 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $773,516 | TotalAmt |
| Program Services | $773,516 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,093 | TotalAmt |
| Program Services | $125,284 | ProgramServicesAmt |
| Management And General | $45,646 | ManagementAndGeneralAmt |
| Fundraising | $4,163 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,750 | TotalAmt |
| Program Services | $149,051 | ProgramServicesAmt |
| Management And General | $54,939 | ManagementAndGeneralAmt |
| Fundraising | $4,760 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,554,958 | TotalAmt |
| Program Services | $1,113,850 | ProgramServicesAmt |
| Management And General | $403,381 | ManagementAndGeneralAmt |
| Fundraising | $37,727 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,505 | TotalAmt |
| Program Services | $13,778 | ProgramServicesAmt |
| Management And General | $5,449 | ManagementAndGeneralAmt |
| Fundraising | $278 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,510 | TotalAmt |
| Program Services | $139,559 | ProgramServicesAmt |
| Management And General | $58,443 | ManagementAndGeneralAmt |
| Fundraising | $2,508 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,056 | TotalAmt |
| Program Services | $114,452 | ProgramServicesAmt |
| Management And General | $37,283 | ManagementAndGeneralAmt |
| Fundraising | $2,321 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,124 | TotalAmt |
| Program Services | $6,506 | ProgramServicesAmt |
| Management And General | $16,613 | ManagementAndGeneralAmt |
| Fundraising | $5 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,061 | TotalAmt |
| Management And General | $18,061 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,390 | TotalAmt |
| Management And General | $54,390 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $749,682 | TotalAmt |
| Program Services | $633,173 | ProgramServicesAmt |
| Management And General | $79,210 | ManagementAndGeneralAmt |
| Fundraising | $37,299 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,945 | TotalAmt |
| Program Services | $25,584 | ProgramServicesAmt |
| Management And General | $10,705 | ManagementAndGeneralAmt |
| Fundraising | $5,656 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,999 | TotalAmt |
| Program Services | $107,063 | ProgramServicesAmt |
| Management And General | $31,792 | ManagementAndGeneralAmt |
| Fundraising | $1,144 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,964 | TotalAmt |
| Program Services | $44,691 | ProgramServicesAmt |
| Management And General | $18,500 | ManagementAndGeneralAmt |
| Fundraising | $773 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $516,177 | TotalAmt |
| Program Services | $359,123 | ProgramServicesAmt |
| Management And General | $141,924 | ManagementAndGeneralAmt |
| Fundraising | $15,130 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,668 | TotalAmt |
| Program Services | $14,429 | ProgramServicesAmt |
| Management And General | $4,557 | ManagementAndGeneralAmt |
| Fundraising | $682 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,866 | TotalAmt |
| Program Services | $14,539 | ProgramServicesAmt |
| Management And General | $4,070 | ManagementAndGeneralAmt |
| Fundraising | $257 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,363 | TotalAmt |
| Program Services | $43,498 | ProgramServicesAmt |
| Management And General | $13,096 | ManagementAndGeneralAmt |
| Fundraising | $769 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,530 | TotalAmt |
| Program Services | $8,979 | ProgramServicesAmt |
| Management And General | $2,483 | ManagementAndGeneralAmt |
| Fundraising | $68 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TRAINERS AND COACHES | $177,692 | $177,692 | ||
| ARTIST FEES, HONORARIA | $40,877 | $35,873 | $3,479 | $1,525 |
| WE THE PEOPLE BEFORE EXP | $36,273 | $24,698 | $11,557 | $18 |
| DUES AND OTHER FEES | $7,222 | $3,503 | $2,707 | $1,012 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,298 | TotalAmt |
| Program Services | $4,287 | ProgramServicesAmt |
| Management And General | $2,007 | ManagementAndGeneralAmt |
| Fundraising | $4 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,799,519 | TotalAmt |
| Program Services | $4,663,128 | ProgramServicesAmt |
| Management And General | $1,020,292 | ManagementAndGeneralAmt |
| Fundraising | $116,099 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,285,915 | BOYAmt |
| EOY | $1,579,802 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,619,199 | BOYAmt |
| EOY | $1,271,592 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $284,068 | BOYAmt |
| EOY | $2,283,613 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,933 | BOYAmt |
| EOY | $26,933 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,258 | BOYAmt |
| EOY | $25,474 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $952,109 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $344,756 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $647,742 | BOYAmt |
| EOY | $607,353 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,129,378 | BOYAmt |
| EOY | $7,168,734 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $330,102 | BOYAmt |
| EOY | $343,704 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,337,595 | BOYAmt |
| EOY | $13,307,205 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,310 | BOYAmt |
| EOY | $158,550 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,514 | BOYAmt |
| EOY | $3,514 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $342,378 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $483,202 | BOYAmt |
| EOY | $162,064 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,244,562 | BOYAmt |
| EOY | $9,099,542 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,609,831 | BOYAmt |
| EOY | $4,045,599 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,854,393 | BOYAmt |
| EOY | $13,145,141 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,337,595 | BOYAmt |
| EOY | $13,307,205 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $228,140 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $836,621 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $2,225,987 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,892,927 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,772,110 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,023,486 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,727,148 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,810,903 | CurrentTaxYearAmt |
| Total | $28,226,574 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,892,927 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,772,110 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,023,486 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,727,148 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,810,903 | CurrentTaxYearAmt |
| Total | $28,226,574 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $8,093,966 | SubstantialContributorsTotAmt |
| Public Support Total170 | $20,132,608 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,271 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,358 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $38,743 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $113,642 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $184,288 | CurrentTaxYearAmt |
| Total | $364,302 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $28,590,876 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $81,889 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.70420 | PublicSupportCY170Pct |
| Public Support PY170 | 0.68690 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SUPPLEMENTAL INFORMATION | FormAndLineReferenceDesc |
| Explanation | SCHEDULE A, PART II, LINE 1, COLUMN D: THE 2022 AUDITED FINANCIAL STATEMENTS REFLECTED A PRIOR PERIOD ADJUSTMENT IN THE AMOUNT OF 1,064,772 IN LINE WITH ASU 2018-08'S REVISION OF THE DEFINITION OF A "CONDITIONAL CONTRIBUTION". THE APPLICATION OF THE ASU IN FY 2022 RESULTED IN PRIOR YEAR DEFERRED REVENUES FOR CERTAIN UNEARNED CONTRIBUTIONS TO BE RECOGNIZED AS CONTRIBUTIONS IN THE PERIOD IN WHICH THEY WERE CONTRIBUTED. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,754,441 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,016,970 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | -$54,390 | AdministrativeExpensesAmt |
| End Year Balance | $7,717,021 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,766,367 | BeginningYearBalanceAmt |
| Contributions | $251,328 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,209,200 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | -$54,054 | AdministrativeExpensesAmt |
| End Year Balance | $6,754,441 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $7,599,973 | ContributionsAmt |
| Investment Earnings Or Losses | $180,887 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | -$14,493 | AdministrativeExpensesAmt |
| End Year Balance | $7,766,367 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $525,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $66,186 | DepreciationAmt |
| Book Value | $458,814 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $427,109 | OtherCostOrOtherBasisAmt |
| Depreciation | $278,570 | DepreciationAmt |
| Book Value | $148,539 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $607,353 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $6,815,671 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $836,621 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $836,621 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,979,050 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $54,390 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$5,781 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $48,609 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,027,659 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,750,910 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $5,781 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $5,781 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,745,129 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $54,390 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $54,390 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,799,519 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | RENTAL COSTS -5,781 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | RENTAL COSTS 5,781 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (18 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Business Name Line2RecipientBusinessName/BusinessNameLine2Txt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|---|
| DAKOTA WICOHAN | |||||||||
| 203 W 2ND STREET | MORTON | MN | 56270 | 421552956 | 501C3 | $25,000 | FPF NAEB GRANT 22-03 | ||
| MNI SOTA FUND | |||||||||
| 817 5TH AVE S | MINNEAPOLIS | MN | 55404 | 453579582 | 501C3 | $50,000 | FPF NAEB GRANT 23-02 | ||
| FOUR BANDS COMMUNITY FUND | |||||||||
| 412 SOUTH MAIN STREET BOX 932 | EAGLE BUTTE | SD | 57625 | 460456528 | 501C3 | $25,000 | FPF NAEB GRANT 22-04 | ||
| RED EAGLE SOARING | |||||||||
| 108 S WASHINGTON 308 | SEATTLE | WA | 98104 | 911862731 | 501C3 | $50,000 | FPF NAEB GRANT 23-06 | ||
| OYATE TECA PROJECT | |||||||||
| PO BOX 316 | KYLE | SD | 57752 | 460438929 | 501C3 | $20,000 | CULTURAL TREASURERS | ||
| LIGHTNING BOY FOUNDATION INC | |||||||||
| 31 TURTLE CIRCLE | SANTE FE | NM | 87506 | 820714271 | 501C3 | $50,000 | FPF NAEB GRANT 23-01 | ||
| LAKOTA FUNDS | |||||||||
| PO BOX 340 | KYLE | SD | 57752 | 460421416 | 501C3 | $100,000 | FPF NAEB 23-01 | ||
| OGLALA SIOUX TRIBE | |||||||||
| 107 BIA 32 | KYLE | SD | 57752 | 460217222 | GOV | $20,000 | SCT OST ARTIST | ||
| AMERICAN INDIAN YOUTH RUNNING | |||||||||
| 8301 RICHMOND HWY STE 200 | ALEXANDRIA | VA | 22304 | 541594578 | 501C3 | $20,000 | SCT FISCAL SPONS BHS | STRONG INC | |
| AUTRY MUSEUM OF THE AMERICAN | |||||||||
| 4700 WESTERN HERIGAGE WAU | LOS ANGELES | CA | 90027 | 953947744 | 501C3 | $50,000 | FPF NAEB GRANT 23-04 | WEST | |
| WARM SPRINGS COMMUNITY ACTION TEAM | |||||||||
| 1136 PAIUTE AVE BOX 1419 | WARM SPRINGS | OR | 97761 | 161633303 | 501C3 | $50,000 | FPF BAEB GRANT 23-05 | ||
| INDIGENOUS ROOTS | |||||||||
| 788 E 7TH STREET | ST PAUL | MN | 55106 | 474492457 | 501C3 | $50,000 | IR 2023 NAEB | ||
| REDBUND RESOURCE GROUP | |||||||||
| 1500 VALLEY HOUSE DR 210 | ROHNERT PARK | CA | 94928 | 851919822 | 501C3 | $10,000 | FPF NAEB GRANT 23-07 | ||
| MOVEMENT STRATEGY CENTER | |||||||||
| 1625 CLAY STREET SUITE 600 | OAKLAND | CA | 94613 | 201037643 | 501C4 | $10,000 | FPF NAEB 23 - AFC | ||
| AMERICAN INDIAN COMMUNITY HOUSING | |||||||||
| 202 WEST 2ND STREET | DULUTH | MN | 55802 | 411782394 | 501C3 | $50,000 | FPF NAEB FUNDING 23 | ORGANIZATION | |
| 4-DIRECTIONS DEVELOPMENT INC | |||||||||
| PO BOX 1020 23744 MN HIGHWAY 1 | RED LAKE | MN | 56671 | 811754928 | 501C3 | $50,000 | FPF NAEB FUNDING 23 | EAST | |
| NATIVE AMERICAN COMMUNITY DEV | |||||||||
| 1414 E FRANKLIN | MINNEAPOLIS | MN | 55404 | 412117257 | 501C3 | $50,000 | FPF NAEB FUNDING 23 | INSTITUTE | |
| KE KUKUI FOUNDATION | |||||||||
| PO BOX 821792 | VANCOURVER | WA | 98682 | 204578663 | 501C3 | $50,000 | FPF NAEB FUNDING 23 | ||
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (5 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| FELLOWSHIP GRANTS | 30 | $286,266 |
| COMMUNITY SPIRIT AWARDS | 4 | $100,000 |
| SCT GRANTS | 43 | $365,000 |
| OPPORTUNITY GRANT | 4 | $20,000 |
| EMERGING POET | 6 | $2,250 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|
| LORI POURIER | |||
| PRESIDENT | $179,030 | $29,720 | $208,750 |
| JUSTIN HUENEMANN | |||
| PRESIDENT | $165,077 | $10,016 | $175,093 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PART III | FormAndLineReferenceDesc |
| Explanation | SEE SCHEDULE O DISCLOSURE FOR PART IV, LINE 15A. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | ARTIST IN BUSINESS LEADERSHIP AND CULTURAL CAPITAL ARE SIMILAR PROGRAMS WHICH ARE GROUPED TOGETHER FOR REPORTING PURPOSES. CULTURAL CAPITAL IS DESIGNED SPECIFICALLY FOR MASTER ARTISTS WHO HAVE BEEN PRACTICING THEIR ART FOR 10 YEARS OF MORE. ARTISTS; 1) SHARE A COMMITMENT TO TEACHING THEIR CRAFT IN THEIR COMMUNITY TO KEEP CULTURAL EXPRESSION ALIVE; 2) HAVE A PLAN TO DOCUMENT THEIR ANCESTRAL KNOWLEDGE FOR THE NEXT SEVEN GENERATIONS; AND 3) SEEK WAYS TO SUSTAIN CULTURAL SHARING AS A WAY OF LIFE WITHIN THEIR TRIBAL COMMUNITY. GRANTS OF BETWEEN 5,000 AND 10,000 OFFER ARTISTS AN OPPORTUNITY TO DELVE DEEPER INTO THEIR ART - SHARING THEIR ARTISTRY WILL ALL WHO TO LEARN. EACH YEAR, CULTURAL FELLOWS TEACH AND SHARE THEIR KNOWLEDGE WITH MORE THAN 100 COMMUNITY MEMBERS. BENEFITS OF THE FELLOWSHIP: FIRST PEOPLES FUND'S ARTIST IN BUSINESS LEADERSHIP FELLOWSHIP DOES NOT JUST HELP ARTISTS GROW A BUSINESS, IT HELPS INSPIRE THEM TO FULLY HONOR THEIR CULTURAL CREATIVITY AND GROW THE IMPACT IT HAS ON THEIR PEOPLE. AN ARTIST APPLICANT FOR THE ARTIST IN BUSINESS LEADERSHIP AND CULTURAL CAPITAL PROGRAMS MUSTBE NATIVE HAWAIIAN OR A MEMBER OF A UNITED STATES TRIBAL NATION. FPF HAS SPECIFIC GEOGRAPHIC FOCUS AREAS AS WELL. EACH ARTIST RECEIVES INDIVIDUALIZED TECHNICAL ASSISTANCE AND PROFESSIONAL DEVELOPMENT GUIDANCE, AS WELL AS A GRANT TO OFFSET CAPITAL EXPENSES ASSOCIATED WITH GROWING A BUSINESS. IMPACT OF THE FELLOWSHIP: OUR ARTIST ALUMNI TELL US THE PROGRAM DOES MORE THAN JUST SUPPORT AN ENTREPRENEURIAL SPIRIT - IT STIMULATES A RENEWED ENERGY TO CHALLENGE THEMSELVES AND EACH OTHER TO CREATE NEW WORK THAT PUSHES BOUNDARIES. |
| FORM 990, PAGE 2, PART III, LINE 4B | NATIONAL PROGRAMS: FIRST PEOPLES FUND IS A PRINICIPAL PARTNER IN INTERCULTURAL LEADERSHIP INSTITUTE, ALSO KNOWN AS ILI, ALONG WITH ALTERNATE ROOTS, THE NATIONAL ASSOCIATION OF LATINO ARTS AND CULTURE AND THE PA'I FOUNDATION. THESE FOUR CORE PARTNERS HAVE SHARED A COMMITMENT TO PURSUE CULTURAL EQUITY AND TO SUPPORT ARTISTS, CULTURE BEARERS, AND OTHER ARTS PROFESSIONALS AS CHANGE- MAKERS IN THEIR COMMUNITIES. THE INITIATIVE ANNUALLY SELECTS A COHORT OF ARTISTS AND ARTS ADMINISTRATORS FROM COMMUNITIES OF COLOR AND CONVENES THEM THROUGHOUT THE YEAR TO LEARN ABOUT THEIR SHARED HISTORIES, BUILD NETWORKS, AND GAIN LEADERSHIP SKILLS. OUR NATION'S SPACES (ONS) INITIATIVE PROVIDES OPPORTUNITIES FOR NATIVE ARTISTS TO CREATE AND SHOWCASE THEIR WORK OUTSIDE OF PREDOMINATELY NATIVE ARTS SPACES AND INTO THE NETWORK OF FORD FOUNDATION'S DIVERSE SPACE GRANTEES. THIS INITIATIVE STRENGTHENS AND DEVELOPS THE RELATIONSHIPS BETWEEN DIVERSE ARTS SPACES ORGANIZATIONS AND THE COMMUNITIES THEY REPRESENT WITH NATIVE ARTISTS: VISUAL (CONTEMPORARY AND TRADITIONAL MEDIUMS, PERFORMANCE ARTISTS, MUSICIANS, DANCE, AND SPOKEN WORK. |
| FORM 990, PAGE 2, PART III, LINE 4C | COMMUNITY DEVELOPMENT: TRAININGS, WORKSHOPS, AND RE-GRANTS: FIRST PEOPLES FUND COMMUNITY DEVELOPMENT WORK INCLUDES SEVERAL SUB-PROGRAMS DESIGNED TO BUILD THE CAPACITY OF COMMUNITY-BASED ORGANIZATIONS TO SUPPORT THE DEVELOPMENT OF CREATIVE, LEADERSHIP, AND ENTREPRENEURIAL SKILLS OF INDIVIDUALS. ROLLING REZ ARTS IS A MOBILE ART UNIT WITH THE CAPACITY TO PROVIDE ARTISTS ACCESS TO THE RESOURCES THEY NEED TO BE SUCCESSFUL ACROSS ALL NINE DISTRICTS ON THE VAST PINE RIDGE RESERVATIONS. LAUNCHED IN MARCH 2016, THE ROLLING REZ ARTS PROVIDES TARGETED SUPPORT TO ARTISTS IN THEIR COMMUNITIES, HELPING CLOST GAPS IN ACCESS TO SUPPLIES, MARKETS, TRAINING, NETWORKS, CREDIT, CAPITAL AND SPACE. ROLLIN REZ ARTS IS EQUIPPED AS A MOBILE BANK AND LAKOTA FEDERAL CREDIT UNION REGULARLY OFFERS BANKING SERVICES FROM THE MOBILE UNIT ACROSS THE RESERVATION. NATIVE AMERICAN PROFESSIONAL DEVELOPMENT TRAINING (NAPD) WHICH IS DESIGNED FOR ARTISTS OR COMMUNITY MEMBERS AT ANY STAGE OF THEIR CAREERS, EQUIPS ENTERPRENUERS WITH KNOWLEDGE, TOOLS, AND CONFIDENCE TO NAVIGATE THEIR PROFESSIONAL CAREERS AND LEAD FULFILLING PERSONAL LIVES. FPF'S VALUES-BASED EDUCATION SEES THE BUSINESS OF ART AND EXPRESSION AS CULTURAL LEADERSHIP AND POSITIONS ARTISTS TO ACTUALIZE A VISION OF SUCCESS THAT FITS WITHIN THEIR CULTURAL PRINCIPLES. COMMUNITY-BASED CERTIFICATION IS DESIGNED FOR BOTH FINANCIAL AND NONPROFIT PROFESSIONALS WISHING TO WORK DIRECTLY WITH ARTISTS, AND FOR ARTISTS WHO WANT TO BECOME MENTORS OR TRAINERS LOCALLY. THIS PROGRAM TRAINS PARTICIPANTS TO OFFER EXPERTISE TO ARTISTS WISHING TO START OR GROW A BUSINESS. ALL OF FPF'S TRAINERS HAVE PARTICIPATED IN BOTH THE NATIVE ARTISTS PROFESSIONAL DEVELOPMENT TRAINING AND THE COMMUNITY BASED CERTIFICATION TRAINING. FPF-CERTIFIED TRAINERS ARE ALSO ELIGIBLE TO PARTICIPATE IN THE ARTIST IN BUSINESS LEADERSHIP FELLOWSHIP AND CULTURAL CAPTIAL FELLOWSHIP PROGRAMS. FPF TRAINERS REPRESENT PROFESSIONAL ARTISTS AND ENTREPRENEURS - FROM MUSICIANS TO VISUAL ARTISTS, BUSINESS OWNERS TO LOAN OFFICERS - FROM ALL ACROSS THE COUNTRY. NATIVE ARTS ECONOMY BUILDING GRANTS SUPPORT COMMUNITY-BASED NATIVE NONPROFIT ORGANIZATIONS, INCLUDING NATIVE COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS. THE PROGRAM'S OBJECTS ARE TWOFOLD: 1) DEVELOP PARTNER'S UNDERSTANDING OF THE CRITICAL ROLE OF NATIVE ARTISTS CAN PLAY IN BUILDING ECONOMIES, GENERATING ASSETS, AND CONSTRUCTING EFFECTIVE AND CULTURALLY APPROPRIATE NETWORKS; AND 2) BUILD PARTNERS' SUCCESS INCLUDING CREDIT AND CAPITAL, MARKETS, SUPPLIES, CREATIVE SPACE, INFORMAL NETWORKS, AND TRAINING. INDIGENOUS ARTS ECOLOGY GRANTS PROGRAM REACHES INTO TRIBAL COMMUNITIES WITH GRANTS AND TECHNICAL ASSISTANCE TO COMMUNITY-BASED ORGANIZATIONS, SUPPORTING THEM TO ASSIST NATIVE ARTISTS TO GROW AS ENTREPRENUERS AND LEADERS IN THEIR LOCAL INDIGENOUS ARTS ECOSYSTEM. THROUGH THE INDIGENOUS ARTS ECOLOGY PROGRAM, FPF PARTNERS PRIMARILY WITH NATIVE COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS. THE TWO-YEAR COHORT-BASED PROGRAM BUILDS AN UNDERSTANDING OF THE CRITICAL ROLE OF ARTISTS AND CULTURE BEARERS IN TRIBAL COMMUNITIES AND HELPS BUILD CAPACITY TO BETTER SUPPORT ARTISTS WITH SERVICES, TRAINING, AND MENTORING. DANCES WITH WORDS IS A YOUTH-DEVELOPMENT INTIATIVE OF FPF THAT WORKS WITH YOUNG PEOPLE, ADULT MENTORS, HIGH SCHOOLS, AND NONPROFIT PARTNERS OF THE PINE RIDGE INDIAN RESERVATION EMPOWERING PARTICIPANTS TO BECOME ENGAGED STUDENTS AND COMMUNITY LEADERS THROUGH LITERATURE, SPOKEN WORK, AND OTHER ART FORMS. FPF UNDERSTANDS THE CULTURAL AND HISTORICAL SIGNIFICANCE OF ORAL TRADITIONS FOR NATIVE PEOPLES, AND DANCES WITH WORDS CONNECTS YOUNG PEOPLE TO THESE TRADITIONS THROUGH THE STUDY AND CREATION OF LITERATURE, POETRY, SPOKEN WORK, AND MUSIC. AT THE SAME TIME, THE PROGRAM RECOUNTS PARTICIPANT'S SOTRIES WITHIN THEIR COMMUNITIES AND BEYOND. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATION'S PRESIDENT AND ATTORNEY REVIEW A DRAFT OF THE FORM 990 PREPARED BY THE THIRD PARTY ACCOUNTANT PRIOR TO FILING. ONCE ALL REQUESTED REVISIONS HAVE BEEN MADE, THE PRESIDENT WILL APPROVE THE DRAFT FOR FILING. A FINAL COPY OF THE FILED FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE FOR SIGN-OFF AND APPROVAL. THE FINALIZED RETURN IS COPIED TO ALL BOARD MEMBERS WHEN FILED WITH THE IRS, WITH SUCH FILING TYPICALLY OCCURRING 30-45 DAYS BEFORE THE NEXT REGULAR MEETING OF THE BOARD AT WHICH TIME THE AS- FILED FORM 990 IS ON THE AGENDA AND APPROVED ALONG WITH THE REPORT TO THE MINNESOTA ATTORNEY GENERAL. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION'S BOARD MEMBERS AND PRESIDENT ARE SUBJECT TO A COI POLICY THAT REQUIRES DECISION MAKRING ON ANY TRANSACTION THAT WOULD AFFECT THEIR MATERIAL FINANCIAL INTEREST TO BE AFFECTED ONLY BY ACTION OF THE ENTIRE BOARD, WITH ONLY DIRECTORS WHO ARE INDEPENDENT OF THE PARTY PARTICIPATING IN THE ACTION, AND WITH NOTICE OF THE CONFLICT/SUBJECT GIVEN IN ADVANCE. THE EXECUTIVE COMMITTEE ADMINSTERS THE POLICY ENSURING EACH AFFILIATED PERSON OF THE ORGANIZATION SIGNS A CONFLICT OF INTEREST STATEMENT ANNUALLY. QUESTIONS OF WHETHER AN INDIVIDUAL HAS A CONFLICT/MATERIAL FINANCIAL INTEREST ARE DECIDED BY THE BOARD, NOT INCLUDING IN SUCH DELIBERATIONS (OR VOTE) THE PARTY WHOSE POTENTIAL CONFLICT IS AT ISSUE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS REVIEWS THE PRESIDENT'S SALARY ANNUALLY AND ANALYZES AMOUNT OF REASONABLE COMPENSATION TO BE PROVIDED BASED ON BOTH THE PRESIDENT'S PERFORMANCE REVIEW AND IN CONJUNCTION WITH AMOUNTS OF COMPENSATION PAID TO THOSE HOLDING COMPARABLE POSITIONS WITH NON-PROFIT ORGANIZATIONS IN THE STATE OF MINNESOTA. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | COMMUNICATION AND MARKETING 61,725 19,189 1,116 CONSULTING FEES 571,448 60,021 36,183 TOTAL 633,173 79,210 37,299 |
| FORM 990, PART XI | FORM 990, PART XI, LINE 8 - THE 2023 AUDITED FINANCIAL STATEMENTS REFLECTED A PRIOR PERIOD ADJUSTMENT IN THE AMOUNT OF 2,225,987 IN LINE WITH ASU 2018-08'S REVISION OF THE DEFINITION OF A "CONDITIONAL CONTRIBUTION". THE APPLICATION OF THE ASU IN FISCAL YEAR 2023 RESULTED IN PRIOR YEAR DEFERRED REVENUES FOR CERTAIN UNEARNED CONTRIBUTIONS TO BE RECOGNIZED AS CONTRIBUTIONS IN THE PERIOD IN WHICH THEY WERE CONTRIBUTED. |
| FORM 990, PART XI, LINE 9 | RENTAL COSTS 5,781 RENTAL COSTS -5,781 |
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