2013-08-15T17:16:23-05:00 2012-12-31 460403496 CASEY PETERSON & ASSOC 909 ST JOSEPH ST SUITE 101 RAPID CITY SD 57701 990 2012-01-01 820583682 FIRST PEOPLES FUND FIRS 6053480324 PO BOX 2977 RAPID CITY SD 577092977 LORI POURIER 6053480324 2013-07-03 DEIDRE BUDAHL CPA P01273830 6053481930 2013-08-15 2012 2016-02-25 16:41:14Z LORI POURIER PO BOX 2977 RAPID CITY SD 577092977 1077968 0 X WWW.FIRSTPEOPLESFUND.ORG X 1995 MN FIRST PEOPLES FUND IS DEDICATED TO THE PRESERVATION, ADVANCEMENT AND WELL-BEING OF AMERICAN INDIAN AND ALASKA NATIVE ARTS AND CULTURE, DEEPLY ROOTED IN INDIGENOUS VALUES AND PLACE-BASED PRACTICES. OUR MISSION IS TO CULTIVATE AND STRENGTHEN AMERICAN INDIAN ARTIST LEADERSHIP, NURTURE THE COLLECTIVE SPIRIT THAT ALLOWS THEM TO SUSTAIN THEIR PEOPLE, DEVELOP SUCCESSFUL ARTIST ENTREPRENEURS, AND SUSTAIN ARTS AND CULTURE AT THE COMMUNITY LEVEL. 9 8 7 15 0 0 896556 989709 43878 66666 1027 1396 0 0 941461 1057771 120127 124582 0 0 289279 369113 0 0 68589 351785 535445 761191 1029140 180270 28631 783161 996107 551007 728452 232154 267655 X FIRST PEOPLES FUND'S MISSION IS TO HONOR AND SUPPORT THE CREATIVE COMMUNITY-CENTERED FIRST PEOPLES ARTISTS AND NURTURE THE COLLECTIVE SPIRIT THAT ALLOWS THEM TO SUSTAIN THEIR PEOPLES. 0 0 230409 72582 18000 ARTIST IN BUSINESS LEADERSHIP AND CULTURAL CAPITAL ARE REPRESENTED UNDER ONE CLASS. THESE PROGRAMS ARE SELF DIRECTED FELLOWSHIP PROGRAMS FOR MID CAREER LEVEL ARTISTS WHICH INCLUDE COMPREHENSIVE PROFESSIONAL DEVELOPMENT AND INDUSTRY TRAINING LED BY EXPERTS IN THE NATIVE ARTS AND CULTURE FIELD. IN 2012, FIRST PEOPLES FUND HAD 8 ABL FELLOWS AND 5 CC FELLOWS, EACH FELLOWSHIP AWARD WAS $5,000 PLUS TRAVEL STIPENDS. EACH FELLOW ALSO RECEIVES INTENSIVE ONE-ON-ONE TRAINING AND TECHNICAL ASSISTANCE THROUGH INDIVIDUALIZED PROGRAMS THAT ARE TAILORED FOR EACH ARTIST. 222288 30000 13164 THE COMMUNITY SPIRIT AWARD IS A NATIONAL NOMINATION FELLOWSHIP AWARD WHICH HONORS RECIPIENTS AND INCLUDES AN AWARDS CEREMONY IN THEIR OWN COMMUNITY. AWARD CEREMONIES ARE HELD EVERY EVEN NUMBERED YEAR. AWARDS FOR THE 6 2012 RECIPIENTS WERE PAID OUT IN FEBRUARY 2012. 211455 0 35502 THE EMERGING ARTIST PROGRAM PROVIDES ARTS MARKETING AND PROFESSIONAL DEVELOPMENT TRAINING FOR ARTISTS IN RESERVATION COMMUNITIES AND PARTNERSHIPS WITH NATIVE COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS (NCDFI) AND OTHER NPO'S. THE 13 TRAINING SEMINARS HELD IN 2012 INCLUDED 10 TO 20 ARTISTS FOR EACH WORKSHOP. 255884 22000 0 FIRST PEOPLES FUND PROVIDES TRAINING AND TECHINICAL ASSISTANCE SERVICES TO MEMBERS OF THE GREAT PLAINS ARTISAN ENTREPRENEURSHIP CONSORTIUM. THIS INCLUDES CAPACITY-BUILDING OF NONPROFIT NATIVE DEVELOPMENT COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS TO STRENGTHEN THEIR ABILITY TO SERVE ARTIST ENTREPRENEURSHIP, AS WELL AS TRAINING AND TECHNICAL ASSISTANCE TO TRAIN SELECTED ARTISTS TO BE SUCCESS COACHES IN THESE COMMUNITIES. 255884 22000 920036 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 39 0 1 7 1 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MN X THE ORGANIZATION 6053480324 706 WEST BOULEVARD RAPID CITY SD 57701 LORI POURIER 40.00 X X 93199 0 7514 SHERRY SALWAY BLACK 2.00 X X 0 0 0 DAVID COURNOYER 2.00 X X 0 0 0 KALIMA ROSE 1.00 X 0 0 0 KELLEY LINDQUIST 1.00 X 0 0 0 DON OWEN 1.00 X 0 0 0 RON MARTINEZ LOOKING ELK 1.00 X 0 0 0 THERESA SECORD 1.00 X 0 0 0 MARIA DELEON 1.00 X 0 0 0 93199 0 7514 0 0 0 0 0 157638 832071 20197 989709 WORKSHOPS 900099 35502 35502 CONSULTING AND TRAININ 900099 18000 18000 CSA AWARD TICKETS 900099 13164 13164 66666 1396 1396 20197 20197 0 1057771 66666 0 1396 X 20000 20000 104582 104582 100713 94101 4655 1957 219448 205041 10143 4264 4755 4443 220 92 17144 16019 792 333 27053 25277 1250 526 6859 5220 94 1545 7784 5923 107 1754 253592 192988 3470 57134 3769 3178 585 6 52125 49236 2351 538 32917 27761 4810 346 162354 151685 10642 27 7308 6971 320 17 1792 1702 68 22 1528 1476 30 22 MEMBERSHIP DUES 1687 1609 72 6 3730 2824 906 1029140 920036 40515 68589 162203 274067 600491 621331 3224 52933 4500 21790 6870 7913 13443 20220 14547 4830 5673 783161 996107 28458 38645 522549 689807 551007 728452 X 132154 167655 100000 100000 232154 267655 783161 996107 X 28631 6870 X X 0 1 X 1 0 X 438875 463942 576615 896556 970312 3346300 438875 463942 576615 896556 970312 3346300 1369774 1976526 3731 3069 2122 1027 1396 11345 3357645 222743 0.58870 0.57710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20220 14547 5673 5673 X 1102812 38171 6870 45041 1057771 0 1057771 1067311 38171 38171 1029140 0 1029140 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS NOT LIABLE FOR INCOME TAXES IF IT OPERATES WITHIN THE CONFINES OF ITS EXEMPT STATUS. HOWEVER, THE ORGANIZATION MAY BE RESPONSIBLE FOR TAXES ON UNRELATED BUSINESS ACTIVITIES. IN THE EVENT OF AN EXAMINATION OF THE INCOME TAX RETURNS, THE TAX LIABILITY OF THE ORGANIZATION COULD BE CHANGED IF TAXING AUTHORITIES MAKE ADJUSTMENTS TO THE TAX EXEMPT PURPOSE OF THE ORGANIZATION OR IF TAXING AUTHORITIES DETERMINE ACTIVITIES ARE SUBJECT TO UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2012, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2009. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION BELIEVES ITS ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE. DONATED ART 6,870 AUCTION OF PROFESSIONAL ARTWORK 20197 20197 20197 20197 20197 20197 20197 0 1 THE HERITAGE CENTER AT RED CLOUD INDIAN SCHOOL 100 MISSION DRIVE PINE RIDGE SD 577702100 460275071 10000 TATANKA OYATE: THE BUFFALO PEOPLE, A TRAVELING EXHIBITION OF LAKOTA ART ALASKA NATIVE HERITAGE FOUNDATION 8800 HERITAGE CENTER DRIVE ANCHORAGE AK 995046100 920127531 10000 THE PINE RIDGE PLAYWRITING PROJECT, A COLLABERATION BETWEEN THE ALASKA NATIVE HERITAGE CENTER AND THE RED CLOUD HERITAGE CENTER. 2 FELLOWSHIP GRANTS 13 74582 COMMUNITY SPIRIT AWARDS 6 30000 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE FUND MAINTAINS DETAILED RECORDS TO SUBSTANTIATE THE AMOUNT OF AWARDS TO ARTISTS AND FELLOWS. ARTISTS FOR THE CSA AWARD ARE NOMINATED. ARTISTS FOR THE ARTIST IN BUSINESS LEADERSHIP AND CULTURAL CAPITAL PROGRAMS APPLY ON THEIR OWN. APPLICATIONS ARE THEN REVIEWED AND SELECTED BY A NATIONAL SELECTION COMMITTEE MADE UP OF PROFESSIONALS IN THE ART FIELD OUTSIDE OF FPF STAFF. THESE SELECTIONS ARE THEN APPROVED BY THE PROGRAM OFFICER AND PRESIDENT. THE BOARD ALSO MONITORS FELLOWSHIP AWARDS. IN 2012, THE FUND SELECTED LOCAL NON-PROFITS IN THE SIX CSA HONOREE'S COMMUNITIES TO HOST A RECEPTION CEREMONY THAT ATTRACTED BETWEEN 75-100 LOCAL COMMUNITY MEMBERS FROM EACH RESPECTIVE TRIBAL NATION. X 37 20197 FAIR MARKET VALUE 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BOARD MEMBERS AND PRESIDENT ARE SUBJECT TO A COI POLICY THAT REQUIRES DECISION MAKING ON ANY TRANSACTION THAT WOULD AFFECT THEIR MATERIAL FINANCIAL INTEREST TO BE EFFECTED 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 ADMINISTERS THE POLICY BY ENSURING EACH AFFILIATED PERSON OF THE ORGANIZATION SIGNS A CONFLICT OF INTEREST STATEMENT ANNUALLY. QUESTION 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, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS THE PRESIDENT'S SALARY ANNUALLY AND ANALYZES BASED ON THE PRESIDENT'S PERFORMANCE REVIEW IN CONJUNCTION WITH COMPARABLE POSITIONS FOR NON-PROFIT ORGANIZATIONS REGISTERED IN THE STATE OF MINNESOTA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G MARKETING & COMMUNICATION CONSULTING: PROGRAM SERVICE EXPENSES 132,527. MANAGEMENT AND GENERAL EXPENSES 2,383. FUNDRAISING EXPENSES 39,235. TOTAL EXPENSES 174,145. TRAINERS, COACHES: PROGRAM SERVICE EXPENSES 25,973. MANAGEMENT AND GENERAL EXPENSES 467. FUNDRAISING EXPENSES 7,689. TOTAL EXPENSES 34,129. OTHER: PROGRAM SERVICE EXPENSES 34,488. MANAGEMENT AND GENERAL EXPENSES 620. FUNDRAISING EXPENSES 10,210. TOTAL EXPENSES 45,318. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: DONATED ART 6,870. FORM 990. PART XII. LINE 2C THE AUDIT COMMITTEE OF THE ORGANIZATION SELECTS THE AUDITOR ANNUALLY AND ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT.