2017-10-30T13:40:16-05:00 2016-12-31 390758449 Wipfli LLP 7601 France Avenue South Suite 400 Minneapolis MN 55435 990 2016-01-01 412014273 Indian Land Tenure Foundation INDI 6517668999 151 E County Road B2 Little Canada MN 55117 Staci Emm Board Chair 6517668999 2017-10-05 1 Lisa Desotelle CPA P00952721 9525483400 2017-10-05 50.249.107.123 2017-10-05 08:39:34 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 BB3069DA9F6047B5836CE2952E0AE234800C2778 2016 2021-01-29 14:40:06Z CRIS STAINBROOK 151 E County Road B2 Little Canada MN 55117 7269032 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 -2075 0 1145122 3945348 172873 216599 492372 603329 12886 12761 1823253 4778037 310765 648387 0 0 1013910 1101671 0 0 192874 1125570 1096909 2450245 2846967 -626992 1931070 17223784 19978853 3498943 3193748 13724841 16785105 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 1598562 648387 112224 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.Other 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 and producers in North Dakota and South Dakota on the Cobell Land Buy-Back Program, 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.The Foundation continues its efforts to address the Department of Interior's Indian Trust Settlement implementation plan and takes an active role working with Native nations addressing issues by hosting regional meetings, meeting with federal officials, and other outreach to tribal leaders. 230942 0 0 Estate Planning Services for American Indians and Alaska Natives:This group of 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 is designed to provide direct American Indian Probate Reform Act (AIPRA)-compliant estate planning services. Clients enrolled at 66 different tribes were served in the states of Minnesota, Montana, New Mexico, Oklahoma, and Wisconsin. Service providers executed 261 wills and 287 other estate planning documents, such as advanced health care directives or financial power of attorney (548 total estate planning documents), on behalf of those clients.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. This is an opportunity provided by AIPRA that has yet to come to fruition; discussions had occurred at the Foundation for several years. The funds allow staff the resources to address the need for and design of the overall program, as well as recruit families and other co-owners to participate in the project. Coordinated management has the capacity to effectively control Indian lands in a way that promotes development when desired or preservation when needed.Additional activities were conducted to 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 and electronic storage and filing of estate planning documents. 171509 0 0 Pe Sla Land RecoveryBeginning 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. 147533 0 104375 6th Annual Tribal Land Staff National Conference:The Indian Land Tenure Foundation co-hosted the 6th Tribal Land Staff National Conference March 22-24, 2016 at the Coeur d'Alene Casino Resort Hotel in Worley, Idaho with more than 200 tribal land professionals, tribal leaders, and other interested parties attending from more than 60 tribal nations. The three-day conference over 40 hours of training by experts in various fields related to tribal land management including in-depth training on the Fee-to-Trust; NEPA Basics; Community Mapping, and Preparing Land Use Plans. Twenty-three additional sessions were offered speaking to many topics tribal land professionals may use in their day-to-day activities. The conference provides an opportunity for new and seasoned tribal land staff to learn and share with each other around land and natural resource management issues.The National Tribal Land Association (NTLA), created in 2013, continued to work with ILTF staff to design and co-host the 6th Tribal Land Staff National Conference. One ILTF staff members served on the board of directors and took the lead in planning and guiding the conference planning process while other ILTF staff members addressed fundraising activities, communications, and the publicity aspects of the conference. 147533 0 104375 2148546 1 1 0 0 0 1 0 0 1 0 1 1 0 0 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 0 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 MN X X Cris Stainbrook 6517668999 151 E County Road B2 Little Canada MN 55117 David Baker Board Member 1.00 X 0 0 0 Dawn Battiste Board Member 1.00 X 0 0 0 Jeannie Benally Board Member 1.00 X 0 0 0 Reginald Defoe 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 William Tovey Board Member 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 46681 D'Arcy Bordeaux Accountant/HR Resources Di 40.00 X 82512 0 12895 208304 0 59576 1 0 1 0 0 282924 3662424 3945348 Conference Event Income 611430 104375 104375 Loan Origination Fees 522291 65000 65000 Program Fees 611430 35224 35224 Membership Dues 900099 12000 12000 216599 347686 -2075 349761 3476 3476 2746638 2490995 255643 255643 255643 9285 9285 9285 4778037 216599 -2075 618165 X 648387 648387 267760 174044 72295 21421 569781 409256 107163 53362 37607 36809 185 613 163721 107099 38520 18102 62802 43962 13188 5652 104538 73622 30916 34700 34700 62313 62313 290169 269975 20194 85450 81458 2794 1198 101048 74707 18439 7902 47049 42131 4918 21128 18408 1668 1052 103603 72657 21662 9284 120606 80277 28230 12099 35000 24500 7350 3150 55339 38737 11621 4981 7488 5242 1572 674 Dues and Subscriptions 25177 17624 5287 2266 3301 3273 20 8 2846967 2148546 505547 192874 64455 323196 725364 693961 268367 2240523 17172 64880 3575000 5133058 3695 1493 1282040 647202 608533 634838 9657956 8541891 1910444 2095013 392798 250000 17223784 19978853 136493 62183 254724 131565 107726 0 3000000 3000000 3498943 3193748 X 13724841 15352949 0 1432156 13724841 16785105 17223784 19978853 1931070 1129194 0 X 0 1 X 1 0 X 350019 585547 540136 1145122 3945348 6566172 350019 585547 540136 1145122 3945348 6566172 2711582 3854590 287089 313065 138075 38656 353237 1130122 44634 11996 153059 234296 0 443985 8140279 891587 0.47350 0.51880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17 798595 554071 868371 1 1 0 1 X 43125 43125 973785 446001 527784 203077 164047 39030 62053 37154 24899 634838 Investment in Varde Fund IX, LP 450834 F Investment in Indian Land Capital Company, LLC 1129229 C Investment in Capital Partners 324644 F Common Fund 190306 F 2095013 Recoverable Grant 250000 Related Party Payable 2750000 3000000 X 5851730 1129194 -55501 1073693 4778037 0 4778037 2791466 0 2791466 55501 55501 2846967 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. Part XI, Line 2d - Other Adjustments: Investment Expenses -55,501. 1 Native Educational Endeavors 2520 Hamster Hill Pl Spearfish SD 57783 208019926 501(c)(3) 39774 Operational Support Nez Perce Tribe 106 Lolo Road Lapwai ID 83540 820255928 Tribe 29268 Operational Support Koahnic Broadcast Corporation 3600 San Jeronimo Dr 480 Anchorage AK 99508 920139738 501(c)(3) 20000 Operational Support Ponca Tribe of Oklahoma 20 White Eagle Drive Ponca City OK 75601 731132826 Tribe 20000 Operational Support Pyramid Lake Paiute Tribe 208 Capitol Hill Nixon NV 89424 880058154 Tribe 20000 Operational Support Red Lake Band of Lake Superior Chippewa 88455 Pike Road Hwy 13 Bayfield WI 54814 391178866 Tribe 32775 Operational Support Confederated Tribes of the Umatilla Indian Reservation 46411 Timine Way Pendleton OR 97801 930624734 Tribe 15000 Operational Support Cheyenne Arapaho 100 Red Moon Circle Concho OK 73022 730710910 Tribe 198789 Land Recovery Northern Cheyenne 600 Cheyenne Ave Lame Deer MT 59043 810432358 Tribe 198789 Land Recovery 9 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 125000 0 0 0 792 0 8750 0 37931 0 172473 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 50,112. Management and general expenses 0. Fundraising expenses 20,194. Total expenses 70,306. Land Management: Program service expenses 132,863. Management and general expenses 0. Fundraising expenses 0. Total expenses 132,863. Loan Servicing: Program service expenses 87,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 87,000. 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 2750000 Cost Indian Land Capital Company M 65000 COST