2014-10-20T07:31:23-05:00 2013-12-31 390758449 WIPFLI LLP 7601 FRANCE AVENUE SOUTH SUITE 400 MINNEAPOLIS MN 55435 990 2013-01-01 412014273 INDIAN LAND TENURE FOUNDATION INDI 6517668999 151 E COUNTY ROAD B2 LITTLE CANADA MN 55117 STACI EMM BOARD CHAIR 6517668999 2014-10-02 1 LISA DESOTELLE CPA P00952721 9525483400 2014-10-02 2013 2015-11-30 17:44:51Z CRIS STAINBROOK 151 E COUNTY ROAD B2 LITTLE CANADA MN 55117 3043865 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 15 11 11996 0 350019 585547 94508 91025 328378 791080 67432 6993 840337 1474645 244151 140952 0 0 897176 780072 0 0 156137 1027475 1143173 2168802 2064197 -1328465 -589552 18930475 20053531 4271203 3756775 14659272 16296756 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 511788 140952 0 GENERAL PROGRAM:THE INDIAN LAND TENURE FOUNDATION (ILTF) CONTINUED TO REACH OUT TO INDIAN COMMUNITIES AND THE GENERAL PUBLIC TO BROADEN THEIR UNDERSTANDING OF THE COMPLEX ISSUES OF LAND OWNERSHIP IN INDIAN COUNTRY. AMONG THESE ACTIVITIES INCLUDED GRANT-MAKING, PRESENTING AT CONFERENCES AND OTHER GATHERINGS, DISTRIBUTION OF OUR EVER POPULAR MESSAGE RUNNER PUBLICATIONS, OUTREACH ON TWITTER, FACEBOOK AND PROGRAM UPDATE REPORTS AS WELL AS THROUGH THE ILTF.ORG WEBSITE.OTHER OUTREACH EFFORTS INCLUDED, BUT NOT LIMITED TO: OFFERING CONTINUING LEGAL EDUCATION (CLE) COURSES THROUGH THOMSON REUTERS WEST LEGALEDCENTER 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; CONSERVATION RESERVE PROGRAM; AND CARBON CREDIT MARKETS; AND DEVELOPING AND LAUNCHING THE LESSONS OF OUR LAND CURRICULUM WEBSITE (WWW.LESSONSOFOURLAND.ORG) INCLUDING UPLOADING NEW AND REVISED LESSONS FROM THE ORIGINAL GENERAL LESSONS, AS WELL AS THE MINNESOTA AND MONTANA ADAPTATIONS DEVELOPED AS PART OF GRANTS FROM PREVIOUS YEARS.THE FOUNDATION CONTINUED ITS EFFORTS TO ADDRESS THE DEPARTMENT OF INTERIOR'S INDIAN TRUST SETTLEMENT IMPLEMENTATION PLAN AND TOOK AN ACTIVE ROLE WORKING WITH INDIAN NATIONS ADDRESSING ISSUES BY HOSTING REGIONAL MEETINGS, MEETING WITH FEDERAL OFFICIALS AND OTHER OUTREACH TO TRIBAL LEADERS. 451357 0 0 OTHER PROGRAM SERVICES:WITH FUNDING THROUGH USDA'S OFFICE OF TRIBAL RELATIONS, ILTF STAFF RESEARCHED AND DEVELOPED A STEP-BY-STEP GUIDE FOR INDIAN LANDOWNERS AND TRIBES ON HOW TO APPLY FOR ENROLLING THEIR LANDS INTO ONE OF THE CONSERVATION PROGRAMS. EXTENSIVE RESEARCH WAS NECESSARY TO IDENTIFY CHALLENGES OF ENROLLING INDIAN LANDS INTO THE PROGRAM WITH THE CURRENT AGRICULTURAL LEASING LAWS AND REGULATIONS IN EFFECT ON INDIAN LANDS HELD IN TRUST BY THE FEDERAL GOVERNMENT. STAFF ALSO PARTICIPATED IN LANDOWNER TRAININGS GIVEN THROUGHOUT NORTH AND SOUTH DAKOTA TO SHARE THE INFORMATION WITH LANDOWNERS AND ANSWER QUESTIONS.THE NATIONAL INDIAN CARBON COALITION (NICC) CREATED IN LATE 2011 TO ADDRESS THE GROWING NEED FOR GREENHOUSE GAS MANAGEMENT AND CARBON CREDIT OFFSETS IN INDIAN COUNTRY CONTINUES TO SEE PROGRAM STAFF RESEARCHING AND STUDYING THE FIELD OF CARBON MANAGEMENT INCLUDING CARBON OFFSETS PROJECT DEVELOPMENT, CARBON MARKETS, AND USDA TECHNICAL RESOURCES FOR LANDOWNERS BY ATTENDING CONFERENCES/SYMPOSIUMS, CONDUCTING LITERATURE REVIEWS, AND PARTICIPATING IN ONLINE TRAINING. WORK CONTINUED ON DEVELOPING A PROGRAM MANUAL INTENDED FOR LANDOWNERS AND TRIBAL PROGRAM MANAGERS PROVIDING AN INTRODUCTION TO THE CONCEPT OF CARBON MANAGEMENT INCLUDING THE BASICS OF THE CARBON MARKETS, VARIOUS PROJECT DEVELOPMENT METHODS, AND APPLICABILITY TO INDIAN COUNTRY. 206097 0 0 MINNESOTA INDIAN ESTATE PLANNING PROJECT:THE MINNESOTA INDIAN ESTATE PLANNING PROJECT GAINED MOMENTUM IN PROVIDING OUTREACH, EDUCATION AND SPECIALIZED ESTATE PLANNING SERVICES FOR NATIVE AMERICAN LANDOWNERS ON FOUR RESERVATIONS IN MINNESOTA. IN ADDITION TO THE FOUR PARTNER TRIBES, PARTNERSHIPS WERE ESTABLISHED WITH WILLIAM MITCHELL COLLEGE OF LAW, UNIVERSITY OF MINNESOTA LAW SCHOOL, MINNESOTA JUSTICE FOUNDATION AND THE ELDER LAW SECTION OF THE MINNESOTA STATE BAR ASSOCIATION. THIS PROJECT, INTO ITS SECOND YEAR OF A THREE-YEAR GRANT FROM THE ADMINISTRATION FOR NATIVE AMERICANS WITH THE DEPARTMENT OF HEALTH AND HUMAN SERVICES, CONTINUES TO WORK WITH FOUR RESERVATION COMMUNITIES IN MINNESOTA. DURING 2013, 155 PEOPLE ATTENDED COMMUNITY EDUCATION SESSIONS ON THE IMPORTANCE OF ESTATE PLANNING AND THE SPECIFICS OF WRITING A WILL THAT COMPLIES WITH THE AMERICAN INDIAN PROBATE REFORM ACT. FEWER SESSIONS WERE OFFERED IN 2013 DUE TO THE NUMBER OF CLIENTS SEEKING ASSISTANCE; WORD-OF-MOUTH REFERRALS AND OTHER OUTREACH METHODS. 240 INDIVIDUALS RECEIVED DIRECT ESTATE PLANNING SERVICES WHILE 156 WERE PLACE ON A WAITING LIST. IN ALL, DURING 2013, 141 WILLS WERE FINALIZED AND 339 OTHER ESTATE PLANNING DOCUMENTS WERE FINALIZED AFFECTING 56,068 ACRES OF INDIAN LAND IN MINNESOTA.THIS PROGRAM HAS BEEN A GREAT SUCCESS AND HAD A SIGNIFICANT IMPACT ON THE REDUCTION OF FRACTIONATION OF LAND TITLE ON INDIAN ALLOTMENTS WITHIN THESE RESERVATION COMMUNITIES. 190740 0 91025 3RD TRIBAL LAND STAFF CONFERENCE:THE INDIAN LAND TENURE FOUNDATION CO-HOSTED THE 3RD TRIBAL LAND STAFF NATIONAL CONFERENCE APRIL 2-4, 2013 IN LAS VEGAS WITH MORE THAN 280 TRIBAL LAND PROFESSIONALS, TRIBAL LEADERS AND OTHER INTERESTED PARTIES ATTENDING FROM MORE THAN 80 TRIBAL NATIONS. THE THREE-DAY CONFERENCE PROVIDED 36 HOURS OF TRAINING BY EXPERTS IN VARIOUS FIELDS RELATED TO TRIBAL LAND MANAGEMENT INCLUDING PRE-CONFERENCE IN-DEPTH TRAINING ON THE FEE-TO-TRUST; THE NEW BIA LEASING REGULATIONS; USDA CONSERVATION RESERVE PROGRAM AND MAPPING TOOLS. EIGHTEEN 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 3RD TRIBAL LAND STAFF NATIONAL CONFERENCE. TWO 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. 190740 91025 1359982 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 1 0 0 1 19 0 15 1 1 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 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 JOSEPH BREWER 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 JOSEPH HILLER BOARD MEMBER 1.00 X 0 0 0 MARGIE HUTCHINSON BOARD MEMBER 1.00 X 0 0 0 BRYAN MARACLE BOARD MEMBER 1.00 X 0 0 0 JOHN SIROIS CHAIR 1.00 X X 0 0 0 STACI EMM VICE CHAIR 1.00 X X 0 0 0 WILLIAM TOVEY SECRETARY/TREASURER 1.00 X X 0 0 0 CRIS STAINBROOK PRESIDENT 40.00 X 125792 0 50176 125792 0 50176 1 0 1 0 SWANSON DROBNICK & TOUSEY PC 3120 WOODBURY DRIVE STE 200 WOODBURY MN 55129 LEGAL SERVICES 141800 1 439272 146275 585547 PROGRAM FEES 611430 83625 83625 MEMBERSHIP DUES 900099 7400 7400 91025 320459 11996 308463 4602 4602 2039841 1569220 470621 470621 470621 2391 2391 2391 1474645 91025 11996 786077 X 140952 140952 175968 109100 56310 10558 427616 252899 121156 53561 25485 17618 5536 2331 100262 69686 21243 9333 50741 29524 15627 5590 12199 12199 32728 32728 71960 71960 447401 353013 56528 37860 13100 5196 7328 576 97005 71329 19752 5924 27168 7374 19794 8677 5701 2023 953 127197 108246 17144 1807 166956 100159 64819 1978 36874 36874 56113 28618 17395 10100 8010 4085 2483 1442 DUES AND SUBSCRIPTIONS 19514 4025 4053 11436 18271 15583 2688 2064197 1359982 548078 156137 337252 118171 150855 969 50000 141000 101742 140157 3550000 3600000 3315 2998 1183509 506150 722800 677359 9055492 10877683 3854699 3637149 1104320 858045 18930475 20053531 50489 70350 110144 86180 6250 0 854320 600245 3000000 2750000 250000 250000 4271203 3756775 X 14381769 16149471 277503 147285 14659272 16296756 18930475 20053531 -589552 2227036 0 X X 0 1 X 1 0 X 1016477 71724 246028 350019 585547 2269795 1016477 71724 246028 350019 585547 2269795 250832 2018963 98382 303605 400619 287089 313065 1402760 44634 11996 56630 3729185 1808824 0.54140 0.46060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10 54107 104741 181496 1 1 0 1 X 43125 43125 373822 167825 205997 549622 156640 392982 149756 123758 25998 67184 57927 9257 677359 INVESTMENT IN VARDE FUND IX, LP 1024164 F INVESTMENT IN HALEY ASSOCIATES 384505 C INVESTMENT IN INDIAN LAND CAPITAL COMPANY, LLC 1129229 C MONEY MARKET FUNDS 1099251 F 3637149 RECOVERABLE GRANT 250000 250000 X 3629721 2227036 -71960 2155076 1474645 0 1474645 1992237 0 1992237 71960 71960 2064197 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 ON 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 CONSOLIDATING FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. FEDERAL RETURNS FOR THE TAX YEARS ENDING IN 2010 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE IRS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT EXPENSES -71,960. 1 OGLALA SIOUX TRIBE E HWY 18 PINE RIDGE SD 57770 460217222 TRIBE 35000 OPERATIONAL SUPPORT UNIVERSITY OF NEW MEXICO FOUNDATION 700 LOMAS BLVD NE STE 108 ALBUQUERQUE NM 87102 850275408 501(C)(3) 33000 EDUCATIONAL SUPPORT CONFEDERATED TRIBES OF THE UMATILLA INDIAN RESERVATION 73239 CONFEDERATED WAY PENDLETON OR 97801 930624734 TRIBE 20000 LEGAL REFORM SUPPORT THE AMERICAN INDIAN COLLEGE FUND 8333 GREENWOOD BLVD DENVER CO 80221 521573446 501(C)(3) 50000 OPERATIONAL SUPPORT 4 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 41426 0 175968 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 DURING THE 2013 ANNUAL MEETING, THE BOARD OF DIRECTORS APPROVED AMENDMENTS TO THE ORGANIZATION'S BY LAWS. THE AMENDMENTS INCLUDED THE ELIMINATION OR REQUIREMENT TO MAINTAIN BOARD DIVERSITY, A DECREASE IN THE NUMBER OF BOARD MEETINGS PER YEAR TO TWO USING THE LANGUAGE "TWO OR MORE", AND TO COMBINE THE SECRETARY AND TREASURER POSITION. FINALLY, THE AMENDMENTS INCLUDED SETTING BOARD MEMBER TERM LENGTHS TO FOUR YEARS. FORM 990, PART VI, SECTION B, LINE 11 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. ANY MEMBER HAVING A CONFLICT OF INTEREST CANNOT PARTICIPATE IN EITHER DELIBERATIONS OR DECISION ON THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15B THE BOARD USED 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. OUR 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 341,138. MANAGEMENT AND GENERAL EXPENSES 32,028. FUNDRAISING EXPENSES 37,860. TOTAL EXPENSES 411,026. HONORIA: PROGRAM SERVICE EXPENSES 11,875. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,875. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 24,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,500. FORM 990, PART XII, LINE 2C AUDIT COMMITTEE REVIEWS PROPOSALS FROM INDEPENDENT CPA FIRMS AND MAKES A SELECTION PRIOR TO THE END OF THE FISCAL YEAR TO BE AUDITED. AUDIT COMMITTEE REVIEWS THE AUDIT REPORT AT ITS ANNUAL MEETING USUALLY HELD EACH MAY. AUDIT COMMITTEE CHAIR PRESENTS THE AUDIT TO THE REST OF THE BOARD, WHICH VOTES TO ACCEPT/APPROVE THE AUDIT REPORT. INDIAN LAND CAPITAL COMPANY LLC 151 EAST COUNTY RAOD B2 LITTLE CANADA MN 55117 202744778 FINANCIAL LENDING MN INDIAN LAND TENURE FOUNDATION RELATED 598153 6384091 0 0 0.75100 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 INDIAN LAND CAPITAL COMPANY LLC D 2750000 COST