2018-10-30T09:30:58-05:00 2017-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2017-01-01 412014273 INDIAN LAND TENURE FOUNDATION INDI 6517668999 151 E COUNTY ROAD B2 LITTLE CANADA MN 55117 SAMANTHA SKENANDORE BOARD CHAIR 6517668999 2018-10-24 1 MICHAEL J PETERSON CPA P01833529 2187224705 2018-10-24 64.83.221.74 2018-10-24 10:20:45 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9747BB8E0DC0E78824B7C9EDF76D609BB7F00C05 2017 2018-06-14 16:35:46Z CRIS STAINBROOK 151 E COUNTY ROAD B2 LITTLE CANADA MN 55117 4587836 0 X WWW.ILTF.ORG X 2001 MN TO ENSURE THAT ALL LANDS WITHIN NATIVE AMERICAN RESERVATION BOUNDARIES IS UNDER NATIVE AMERICAN OWNERSHIP AND CONTROL. OUR PRIMARY ACTIVITY IS GRANT-MAKING TO NATIVE AMERICAN TRIBES AND OTHER ORGANIZATIONS THAT CAN ASSIST IN REACHING THAT GOAL. 11 11 14 11 -48694 -56569 3945348 3111485 216599 368509 603329 269470 12761 42543 4778037 3792007 648387 1088834 0 0 1101671 1047493 0 0 276512 1096909 1471595 2846967 3607922 1931070 184085 19978853 21776683 3193748 2979610 16785105 18797073 X THE MISSION OF INDIAN LAND TENURE FOUNDATION (ILTF) IS TO SEE THOSE LANDS WITHIN THE ORIGINAL BOUNDARIES OF EVERY RESERVATION AND OTHER AREAS OF HIGH SIGNIFICANCE WHERE TRIBES RETAIN ABORIGINAL INTEREST ARE IN INDIAN OWNERSHIP AND MANAGEMENT. 0 0 1745320 1088834 146769 GENERAL PROGRAM:THE INDIAN LAND TENURE FOUNDATION (ILTF) CONTINUES TO REACH OUT TO NATIVE AMERICAN COMMUNITIES AND THE GENERAL PUBLIC TO BROADEN THEIR UNDERSTANDING OF THE COMPLEX ISSUES OF LAND OWNERSHIP IN INDIAN COUNTRY. AMONG THESE ACTIVITIES ARE GRANT-MAKING, PRESENTING AT CONFERENCES AND OTHER GATHERINGS, DISTRIBUTION OF OUR RELEVANT PUBLICATIONS, OUTREACH THROUGH SOCIAL MEDIA AND PROGRAM UPDATE REPORTS AS WELL AS THROUGH THE FOUNDATION'S WEBSITE. THE FOUNDATION TAKES AN ACTIVE ROLE WORKING WITH NATIVE NATIONS ADDRESSING ISSUES BY HOSTING REGIONAL MEETINGS, MEETING WITH FEDERAL OFFICIALS, AND OTHER OUTREACH TO TRIBAL LEADERS.SPECIFIC OUTREACH EFFORTS INCLUDE OFFERING CONTINUING LEGAL EDUCATION (CLE) COURSES THROUGH THOMSON REUTERS WEST LEGALEDCENTER AND GUIDED BY ILTF'S NATIVE LAND LAW PUBLICATION; DEVELOPING AND PRESENTING TRAININGS FOR NATIVE AMERICAN LANDOWNERS, ESTATE PLANNING AND WILL WRITING, CARBON CREDIT MARKETS; AND DEVELOPING AND PRESENTING LESSONS OF OUR LAND CURRICULUM INFORMATION TO TEACHERS, SCHOOL ADMINISTRATORS, STUDENTS, AND TRIBAL ELDERS, LEADERS, AND OTHER CITIZENS. 471096 0 0 ESTATE PLANNING SERVICES FOR AMERICAN INDIANS AND ALASKA NATIVES:THIS GROUP OF SEVEN RELATED PROJECTS RECEIVED SIGNIFICANT FEDERAL SUPPORT TO ADDRESS ISSUES RELATED TO THE OWNERSHIP, MANAGEMENT, AND INHERITANCE OF LANDS HELD IN TRUST BY THE FEDERAL GOVERNMENT ON BEHALF OF INDIVIDUAL NATIVE AMERICANS. THE MOST SIGNIFICANT ACTIVITY UNDER THE PROJECT PORTFOLIO PROVIDED DIRECT AMERICAN INDIAN PROBATE REFORM ACT (AIPRA)-COMPLIANT ESTATE PLANNING SERVICES. A CONCERTED EFFORT WAS MADE TO ADVANCE ALTERNATIVE FORMS OF MANAGEMENT OF TRUST LAND THAT MITIGATE FRACTIONATED REAL ESTATE TITLE THROUGH THE CREATION OF FAMILY/CO-OWNER TRUSTS AND CORPORATIONS. FRACTIONATED OWNERSHIP HAS A DIRECT IMPACT ON MANAGEMENT DECISIONS AND COMMUNICATION WITH OWNERS. COORDINATED MANAGEMENT HAS THE CAPACITY TO EFFECTIVELY CONTROL INDIAN LANDS IN A WAY THAT PROMOTES DEVELOPMENT WHEN DESIRED OR PRESERVATION WHEN NEEDED.ADDITIONAL ACTIVITIES SUPPORT THE REDUCTION OF FRACTIONED TITLE AT A LOCAL LEVEL. ILTF PROMOTED THE DEVELOPMENT OF TRIBAL PROBATE CODES TO MORE EFFECTIVELY PROCESS PROBATE HEARINGS. THE FOUNDATION HAS ALSO PURSUED THE DEVELOPMENT OF ELECTRONIC ESTATE PLANNING FORMS, ELECTRONIC STORAGE AND FILING OF ESTATE PLANNING DOCUMENTS, AND TRANSFER OF DEATH DEEDS TO FACILITATE THE TRANSFER OF SMALL ESTATES TO THE NEXT GENERATION. THIS PORTFOLIO OF PROJECTS DELIVERED INFORMATION THE FOUNDATION USED TO GENERATE AN ALTERNATIVE FUNDING SOURCE THAT PAIRS PUBLIC/PRIVATE PARTNERSHIPS TO SOLVE A SOCIAL PROBLEM. 363274 0 221740 PE SLA LAND RECOVERY:BEGINNING IN 2012, ILTF HAS PLAYED A SUPPORT ROLE IN ASSISTING OUR SIOUX NATION TRIBES, OCETI SAKOWIN (SEVEN COUNCIL FIRES OF THE SIOUX NATION), WITH ORGANIZATION, FINANCIAL PLANNING AND ADVICE CONCERNING THE RECOVERY AND MANAGEMENT OF THE HOLY SITE, PE SLA. TOGETHER WE HAVE BEEN QUITE SUCCESSFUL: RAISING $11,075,000 FOR PE SLA RECOVERY OF THE 2,450+ ACRES OF LAND AND SECURING $625,000 FOR FENCING, WATER IMPROVEMENTS AND EQUIPMENT THROUGH BIA AND USDA NRCS.RECENTLY, WE WERE APPRISED THAT THE SAN MANUEL BAND OF MISSION INDIANS HAS APPROVED THE CROW CREEK SIOUX TRIBE'S PE SLA $1,067,000 FUNDING REQUEST FOR THE 175 ACRES OF LAND AND BUILDINGS AT THE BORDERLANDS RANCH.THE GOAL OF RECOVERING PE SLA AS A SACRED SITE FOR THE LAKOTA, NAKOTA, DAKOTA OYATE HAS BEEN TO PRESERVE THE AREA IN ITS NATURAL STATE AS A PLACE FOR WORSHIP AND PRAYER, TRADITIONAL CEREMONIES, RESTORATION OF BUFFALO AND SIGNIFICANTLY, NATIVE YOUTH CAMPS TO HELP CONNECT OUR YOUNG PEOPLE WITH THEIR TRADITIONAL CULTURAL AND RELIGIOUS IDENTITIESTHEREBY REDUCING DRUG AND ALCOHOL ABUSE AND THE DIFFICULTIES THAT YOUTH FACE IN TODAY'S SOCIETY.IN 2017, THE ROSEBUD SIOUX TRIBE ORGANIZED A YOUTH CULTURE CAMP WITH APPROXIMATELY 50 YOUNG PEOPLE, MEDICINE MEN, CULTURAL LEADERS AND YOUTH ADVISORS. 184955 0 0 CONSERVATION INNOVATION GRANT:THE NATIONAL INDIAN CARBON COALITION (NICC) WAS THE RECIPIENT OF A 2015 CONSERVATION INNOVATION GRANT (CIG) AND A 2016 REGIONAL CONSERVATION PARTNERSHIP PROGRAM (RCPP) THROUGH THE INDIAN LAND TENURE FOUNDATION (ILTF) AND THE INTERTRIBAL AGRICULTURAL COUNCIL (IAC). THE FUNDING IS UTILIZED TO ASSESS AND EVALUATE THE POTENTIAL FOR CARBON CREDIT PROJECTS IN INDIAN COUNTRY. THE ONGOING PROJECTS INCLUDE APPROXIMATELY 12,000 ACRES OF THE LOWER BRULE SIOUX TRIBE WITH AN EMPHASIS ON AVOIDED CONVERSION OF GRASSLANDS AND SHRUB LANDS TO CROP PRODUCTION; POTENTIAL OF UP TO 65,000 ACRES OF THE SANTA ANA PUEBLO WITH AN EMPHASIS ON COMPOST ADDITIONS TO GRAZED GRASSLANDS; APPROXIMATELY 1,700 ACRES OF THE COMANCHE NATION WITH AN EMPHASIS ON AVOIDED CONVERSION OF GRASSLANDS AND SHRUB LANDS TO CROP PRODUCTION; AND POTENTIALLY 250,000 ACRES OF THE CHOGGIUNG LIMITED AND AKIACHAK NATIVE COMMUNITY, VILLAGE CORPORATIONS FORMED UNDER THE ALASKA NATIVE CLAIMS SETTLEMENT ACT (ANCSA). NICC CONSULTS, ADVISES, AND DEVELOPS DATA, IN CONJUNCTION WITH OTHER NON-FOR-PROFIT PARTNERS, TO DETERMINE FEASIBILITY OF CARBON PROJECTS ON TRIBAL LAND UTILIZING WEB-MAPPING AND CARBON ASSESSMENT TOOLS. 184955 0 0 2764645 1 1 0 0 0 1 0 0 1 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 22 0 1 14 1 1 1 0 0 0 0 1 1 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT FL HI IL KS KY ME MD MA MI MO MI NC MD NH NJ NM NV NY OH OK OR PA RI SC TN UT VI WA WV WI DC X X CRIS STAINBROOK 6517668999 151 E COUNTY ROAD B2 LITTLE CANADA MN 55117 DAVID BAKER BOARD MEMBER (THRU MAY) 1.00 X 0 0 0 DAWN BATTISTE BOARD MEMBER (THRU MAY) 1.00 X 0 0 0 JEANNIE BENALLY BOARD MEMBER 1.00 X 0 0 0 RON BROWNOTTER BOARD MEMBER 1.00 X 0 0 0 REGINALD DEFOE BOARD MEMBER 1.00 X 0 0 0 ROBERT GRIJALVA BOARD MEMBER 1.00 X 0 0 0 LAURA HARJO BOARD MEMBER 1.00 X 0 0 0 BRYAN MARACLE BOARD MEMBER 1.00 X 0 0 0 ROSS RACINE BOARD MEMBER 1.00 X 0 0 0 SAMANTHA SKENANDORE BOARD MEMBER 1.00 X 0 0 0 WILLIAM TOVEY BOARD MEMBER (THRU MAY) 1.00 X 0 0 0 STACI EMM CHAIR 1.00 X X 0 0 0 JOSEPH BREWER VICE CHAIR 1.00 X X 0 0 0 HANS-DIETER KLOSE SECRETARY/TREASURER 1.00 X X 0 0 0 CRIS STAINBROOK PRESIDENT 40.00 X 125792 0 44504 D'ARCY BORDEAUX ACCOUNTANT/HR RESOURCES DI 40.00 X 83312 0 13554 209104 0 58058 1 0 1 0 0 698989 2412496 3111485 LAND RECOVERY LOAN INT 523000 221740 221740 CONFERENCE EVENT INCOM 611430 130960 130960 PROGRAM FEES 611430 11209 11209 MEMBERSHIP DUES 900099 4600 4600 368509 206501 -48694 255195 1436 1436 858798 795829 62969 62969 62969 41107 41107 41107 3792007 368509 -48694 360707 X 1088834 1088834 267161 124552 134595 8014 535304 367436 47592 120276 34437 32124 2313 149748 87611 25010 37127 60843 37723 12777 10343 188325 58195 130130 36295 36295 57180 57180 417046 411377 5669 103629 98437 2869 2323 105681 68254 20683 16744 100494 94979 5515 20142 16631 911 2600 161120 99895 33835 27390 157062 92438 35713 28911 30621 30621 57427 35604 12060 9763 9338 5790 1961 1587 DUES AND SUBSCRIPTIONS 20307 12591 4264 3452 6928 1553 5375 3607922 2764645 566765 276512 323196 622560 693961 708086 2240523 1629590 64880 45419 5133058 3930162 1493 25419 1282040 704629 634838 577411 8541891 11103492 2095013 2016510 250000 1118034 19978853 21776683 62183 88299 131565 210777 1118034 3000000 1562500 3193748 2979610 X 15352949 17776745 1432156 1020328 16785105 18797073 19978853 21776683 184085 1827883 0 X 0 1 X 1 0 X 585547 540136 1145122 3945348 3111485 9327638 585547 540136 1145122 3945348 3111485 9327638 3316992 6010646 313065 138075 38656 353237 255195 1098228 11996 153059 234296 0 0 399351 10825217 1132457 0.55520 0.47350 X 20 556134 816589 966220 1 1 0 1 X 43125 43125 973785 488522 485263 203077 175995 27082 62053 40112 21941 577411 INVESTMENT IN VARDE FUND IX, LP 91630 F INVESTMENT IN INDIAN LAND CAPITAL COMPANY, LLC 1129229 C INVESTMENT IN YUKON CAPITAL PARTNERS II 302137 F COMMON FUND 419280 F INVESTMENT IN YUKON CAPITAL PARTNERS III 74234 F 2016510 FUNDS HELD FOR OTHERS 1118034 1118034 RELATED PARTY PAYABLE 1562500 1562500 X 5569331 1827883 1827883 3741448 50559 50559 3792007 3557363 0 3557363 50559 50559 3607922 PART IV, LINE 2B: THE ORGANIZATION IS IN CUSTODY OF FUNDS CONTRIBUTED BY THE PUBLIC TO THREE INDIAN TRIBES SPECIFICALLY FOR THE PURCHASE OF PE SLA, A SACRED NATIVE AMERICAN SITE. THE ORGANIZATION ALSO HAD CUSTODIAL ARRANGEMENTS OF FUNDS FOR THE SPIRIT OF SOVEREIGNTY FOUNDATION. PART X, LINE 2: THE ORGANIZATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. 1 AKIACHAK NATIVE COMMUNITY 51070 MAIN STREET AKIACHAK AK 99551 920081755 TRIBE 10000 EDUCATION PROGRAM BURNS PAIUTE TRIBE 100 PASIGO STREET BURNS OR 97720 930573054 TRIBE 15000 EDUCATION PROGRAM CALIFORNIA INDIAN LEGAL SERVICES 117 J STREET STE 300 SACRAMENTO CA 95814 941676390 501(C)(3) 50000 LEGAL REFORM PROGRAM FORT INDEPENDENCE RESERVATION US 395 INDEPENDENCE CA 93526 952919897 TRIBE 9900 EDUCATION PROGRAM KOAHNIC BROADCAST CORPORATION 3600 SAN JERONIMO DR 480 ANCHORAGE AK 99508 920139738 501(C)(3) 25000 EDUCATION PROGRAM LEECH LAKE BAND OF OJIBWE 190 SAILSTAR DR NW CASS LAKE MN 56633 411242052 TRIBE 56191 LEGAL REFORM PROGRAM MESA GRANDE BAND OF MISSION INDIANS 26000 MESA GRANDE RD SANTA YSABEL CA 92070 330004769 TRIBE 25000 ECONOMIC PROGRAM MORONGO BAND OF MISSION INDIANS 11581 POTRERO ROAD BANNING CA 92220 952754308 TRIBE 14550 EDUCATION PROGRAM OGLALA SIOUX TRIBE 4 WAY STOP LAW PINE RIDGE SD 57770 460217222 TRIBE 10000 EDUCATION PROGRAM PUEBLO OF SAN FELIPE 127 HAGEN ROAD SAN FELIPE PUEBLO NM 87001 850210848 TRIBE 15000 EDUCATION PROGRAM PUEBLO OF TESUQUE RR 42 BOX 360-T SANTA FE NM 87506 850225120 TRIBE 10000 EDUCATION PROGRAM SHERWOOD VALLEY OF POMO 190 SHERWOOD HILL DR WILLITS CA 95490 942447327 TRIBE 10000 EDUCATION PROGRAM SOBOBA BAND OF LUISENO INDIANS 23904 SOBOBA ROAD SAN JACINTO CA 92583 953868640 TRIBE 9158 EDUCATION PROGRAM STANDING ROCK SIOUX TRIBE BLDG 1 N STANDING ROCK AVE FT YATES ND 58538 450220519 TRIBE 9257 EDUCATION PROGRAM UNIVERSITY OF KANSAS CENTER FOR RESEARCH INC 2385 IRVING HILL ROAD LAWRENCE KS 66045 480680117 501(C)(3) 35000 EDUCATION PROGRAM UNIVERSITY OF NEW MEXICO FOUNDATION 1 UNIVERSITY OF NEW MEXICO ALBUQUERQUE NM 87131 850275408 501(C)(3) 10120 CULTURE PROGRAM WIYOT TRIBE 1000 WIYOT DRIVE LOLETA CA 95551 942714533 TRIBE 7192 EDUCATION PROGRAM 17 0 PART I, LINE 2: THE ORGANIZATION MAINTAINS A GRANT MANAGEMENT DATABASE USED TO MAINTAIN RECORDS AND GRANT AMOUNTS. THE GRANTEE ORGANIZATION MUST BE A 501(C)(3) ENTITY, GOVERNMENT ENTITY OR HAVE A FISCAL AGENT TO BE ELIGIBLE TO RECEIVE A GRANT. TO BE ELIGIBLE TO RECEIVE A GRANT THE GRANTEE'S PROJECT MUST FALL WITHIN ONE OF THE FOUR DEFINED AREAS OF GRANT MAKING CRITERIA: EDUCATION, CULTURE, ECONOMIC, AND/OR LEGAL REFORM. X X 0 0 0 0 0 0 0 0 0 CRIS STAINBROOK PRESIDENT 124625 0 0 0 1167 0 8750 0 35754 0 170296 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B EACH BOARD MEMBER RECEIVES A COPY OF THE 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. AN OVERVIEW IS CONDUCTED BY THE PRESIDENT, WITH SPECIAL ATTENTION DRAWN TO NOTEWORTHY SECTIONS SUCH AS PUBLIC SUPPORT TESTING, PROGRAM EXPENSES, AND OTHER AREAS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S POLICY PROVIDES EXAMPLES OF RELATIONSHIPS THAT COULD CONSTITUTE A CONFLICT OF INTEREST. THE POLICY IS GIVEN TO BOARD MEMBERS AT THEIR ANNUAL MEETING, AT WHICH TIME THEY ARE ASKED TO DISCLOSE ANY INDIVIDUALS AND/OR ORGANIZATIONS WITH WHICH A CONFLICT OF INTEREST MIGHT EXIST. EACH MEMBER ACKNOWLEDGES RECEIPT OF AND UNDERSTANDING OF THE CONFLICT OF INTEREST POLICY VIA SIGNATURE ON AN ANNUAL BASIS. CONFLICTS ARE REPORTED TO THE BOARD CHAIR. ANY MEMBER HAVING A CONFLICT OF INTEREST CANNOT PARTICIPATE IN EITHER DELIBERATIONS OR DECISION ON THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD USES COMPENSATION SURVEYS CONDUCTED BY THE MINNESOTA COUNCIL OF FOUNDATIONS AND LIKE ORGANIZATIONS TO ASSIST IN DETERMINING THE COMPENSATION OF KEY EMPLOYEES. SUCH COMPARABILITY STUDIES WERE CONDUCTED IN PRIOR YEARS. THE ORGANIZATION'S BOARD MEMBERS RECEIVE NO COMPENSATION AND SERVE ON A VOLUNTEER BASIS. FORM 990, PART VI, SECTION C, LINE 19 ANY REQUESTS FOR SUCH DOCUMENTS ARE MADE DIRECTLY TO THE ORGANIZATION, WHICH CAN FULFILL THE REQUESTS ELECTRONICALLY OR IN OTHER FORMATS AS NECESSARY. GENERALLY, WE DISCLOSE OUR FINANCIALS AS PART OF OUR ANNUAL REPORT WHICH IS DISTRIBUTED TO DONORS AND OTHERS. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 173,259. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 5,669. TOTAL EXPENSES 178,928. LAND MANAGEMENT: PROGRAM SERVICE EXPENSES 238,118. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 238,118. INDIAN LAND CAPITAL COMPANY LLC 151 EAST COUNTY RAOD B2 LITTLE CANADA MN 55117 202744778 FINANCIAL LENDING MN N/A 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 INDIAN LAND CAPITAL COMPANY D 1562500 COST