Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Indian Child Welfare Act Law Center
EIN 41-1750836 • 501(c)3 • Minneapolis, MN
Profile
The mission of the icwa law center is to strengthen, preserve and reunite indian families consistent with the mandates and spirit of the indian child welfare act through the culturally relevant delivery of the highest quality of legal services to indian families.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.78x
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 10.8% of source-year revenue.
Asset Growth
95th percentile
Faster asset growth than 95% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Balance Sheet
Assets
Up$480,691
Up $245,766 (+105%) from 2024
Liabilities
Up$374,603
Up $157,669 (+73%) from 2024
Net Assets
Up$106,088
Up $88,097 (+490%) from 2024
Revenue
Up$1,105,927
Up $126,395 (+13%) from 2024
Expenses
Up$1,017,830
Up $82,230 (+8.8%) from 2024
Net Income
Up$88,097
Up $44,165 (+101%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $480,691
- Liabilities
- $374,603
- Net assets
- $106,088
- Revenue
- $1,105,927
- Expenses
- $1,017,830
- Net income
- $88,097
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Feb 5, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $1,105,927
Mission and Program Overview
Mission
The mission of the icwa law center is to strengthen, preserve and reunite indian families consistent with the mandates and spirit of the indian child welfare act through the culturally relevant delivery of the highest quality of legal services to indian families.
Legal defense corporation representing indian families in child protection proceedings.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $61,988 | $316,132 | ▲ $254,144 |
| Pledges and Grants Receivable | $160,920 | $140,750 | ▼ $20,170 |
| Prepaid Expenses and Deferred Charges | $3,443 | $17,677 | ▲ $14,234 |
| Accounts Receivable | $2,600 | $2,200 | ▼ $400 |
| Land, Buildings, and Equipment, Net | $697 | $697 | → $0 |
| Total Assets | $234,925 | $480,691 | ▲ $245,766 |
| Other Assets Total | $5,277 | $3,235 | ▼ $2,042 |
| Liabilities | |||
| Deferred Revenue | $138,815 | $303,168 | ▲ $164,353 |
| Accounts Payable and Accrued Expenses | $72,564 | $67,956 | ▼ $4,608 |
| Other Liabilities | $5,555 | $3,479 | ▼ $2,076 |
| Total Liabilities | $216,934 | $374,603 | ▲ $157,669 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $17,991 | $106,088 | ▲ $88,097 |
| Total Net Assets Fund Balance | $17,991 | $106,088 | ▲ $88,097 |
| Total Liabilities and Net Assets / Fund Balance | $234,925 | $480,691 | ▲ $245,766 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $20,043 | $20,043 |
| Other Land Buildings | $697 | $1,501 | $2,198 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Shannon Smith | Executive Director | FT | $106,775 | $13,134 | $119,909 |
Board Members and Trustees
| Name | Title |
|---|---|
| Nichole Farago | President |
| Brandon Alkire | Director |
| Hermena Andres | Director |
| Mary Kunesh-podein | Director |
| Michael Huesca | Director |
| Sandy White Hawk | Director |
| Teresa Nord | Director |
| Jessica Stolle | Secretary |
| Richard Mcgee | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,099,677
- Program Service Revenue
- $6,250
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $513,650
- Change in Net Assets
- $88,097
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,105,927
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $1,105,927
- Total Revenue per Form 990
- $1,105,927
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $825,749 |
| Other Expenses | $192,081 |
| Total Fundraising Expense | $146,283 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $440,693 | $30,835 | $98,358 | $569,886 |
| Current Officers, Directors, Trustees, and Key Employees | $121,612 | $3,923 | $5,230 | $130,765 |
| Other Employee Benefits | $53,056 | $3,615 | $11,378 | $68,049 |
| Payroll Taxes | $39,142 | $2,446 | $7,339 | $48,927 |
| Occupancy | $33,428 | $2,089 | $6,268 | $41,785 |
| Travel | $29,629 | $1,852 | $5,556 | $37,037 |
| Fees for Services Accounting | - | $26,798 | - | $26,798 |
| Office Expenses | $14,532 | $892 | $2,675 | $18,099 |
| Fees for Services Other | $3,576 | $5,031 | $1,481 | $10,088 |
| Pension Plan Contributions | $6,097 | $468 | $1,557 | $8,122 |
| Advertising | - | $7,188 | - | $7,188 |
| Insurance | $5,204 | $137 | $411 | $5,752 |
| Depreciation Depletion | - | $2,043 | - | $2,043 |
| Other Expenses | $1,364 | $417 | $1,251 | $1,364 |
| Interest | - | $194 | - | $194 |
| Total Functional Expenses | $782,026 | $89,521 | $146,283 | $1,017,830 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,017,830 |
| Total Expenses per Audited Statements | $1,017,830 |
| Total Expenses per Form 990 | $1,017,830 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Rou Lease Liability | $3,479 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 1A
“The center's executive committee consists of three designated directors of the board. The executive committee has the authority of the board of directors between meetings of the full board; however, is subject to the control and direction of the board at all times.”
Form 990, Part VI, Section B, Line 11B
“Management shall review the form 990 prior to filing. The form 990 is reviewed and approved by the entire board at the next board meeting prior to filing.”
Form 990, Part VI, Section B, Line 12C
“The center shall not enter into any contract or transaction with (a) one or more of its directors, (b) a director of a related organization (within the meaning of minnesota statutes, section 317a.011, subd. 18), or (c) an organization in or of which a director is a director, officer or legal representative or has a material financial interest unless the material facts as to the contract or transaction and as to the director's interest are fully disclosed or known to the board of directors, and the board of directors authorizes, approves, or ratifies the contract or transaction in good faith by the affirmative vote (without counting the interested director) of a majority of the entire board of directors, at a meeting at which there is a quorum without counting the interested director. All proceedings related to conflicts of interest are documented in the meeting minutes.”
Form 990, Part VI, Section B, Line 15A
“Compensation for the executive director is determined by the board. Each time compensation is set or revised, the board uses comparability data and documents the deliberation and decision in the meeting minutes. This process was last undertaken in june 2024 for the executive director, s. Smith. The executive director makes recommendations to the board of directors to determine the compensation for other officers and key employees. Each time compensation is set or revised, the board uses comparability data. For the year ended june 30, 2024, the center did not have any other reportable officers or key employees.”
Form 990, Part VI, Section C, Line 19
“The center makes its governing documents, conflict of interest policy, and financial statements available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Indian Child Welfare Act Law Center
- EIN
- 41-1750836
- Phone
- 6128799165
- Address
- 1730 CLIFTON PLACE 104, MINNEAPOLIS, MN 55403
Signing Officer
- Name
- Shannon Smith
- Title
- Executive Director
- Phone
- 6128799165
- Signed
- 2026-02-05
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Shannon Smith
- Formed
- 1993
- Legal Domicile
- Mn
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 14
- Volunteers
- 4
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 220 S 6TH STREET SUITE 300, MINNEAPOLIS, MN 55402
- Preparer
- Heidi Tatro
- Phone
- 6123764500
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C
“No changes to the organization's oversight process or selection process during the tax year.”
Financial Statement Notes
PART III, LINE 4:
“The organization maintains a small collection of native american artwork which is displayed.”
PART X, LINE 2:
“The center is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The center qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under section 509(a)(2). The center's tax returns are subject to review and examination by federal, state and local authorities. The center follows the accounting standards for contingencies in evaluating uncertain tax positions. This guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized.”
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| IRS990/Desc | 0 | THE ICWA LAW CENTER IS AN AMERICAN INDIAN LEGAL SERVICES ORGANIZATION COMMITTED TO PROVIDING THE HIGHEST QUALITY OF LEGAL REPRESENTATION TO INDIAN FAMILIES AFFECTED BY THE INDIAN CHILD WELFARE ACT. THE ICWA LAW CENTER VALUES THE BEST INTERESTS OF INDIAN CHILDREN INCLUDING A STRONG CONNECTION TO THEIR FAMILY AND THEIR TRIBE. THE ICWA LAW CENTER SERVES OVER 225 AMERICAN INDIAN FAMILIES ANNUALLY. THROUGHOUT REPRESENTATION, THE ICWA LAW CENTER WORKS TO ENSURE FAMILIES ARE PROTECTED AND NEEDS ARE APPROPRIATELY ASSESSED AND BEST MET. THROUGH ADVOCACY AND COLLABORATION, THE ICWA LAW CENTER IS COMMITTED TO THE BEST INTERESTS OF INDIAN CHILDREN AND THEIR FAMILIES AND IN TURN THE CREATION OF STRONGER COMMUNITIES.THE FAMILY PERMANENCY PROGRAM FOCUSES ON PROMOTING PERMANENCY FOR INDIAN CHILDREN CONSISTENT WITH THE ICWA. THE FOCUS OF THE PERMANENCY PROGRAM IS FAMILY REUNIFICATION WHENEVER POSSIBLE. WHEN REUNIFICATION IS NOT POSSIBLE, THE ICWA LAW CENTER ADVOCATES FOR THE RIGHT OF INDIAN CHILDREN TO MAINTAIN THEIR CONNECTION WITH THEIR TRIBE AND FAMILY. THE FAMILY PERMANENCY PROGRAM FOCUSES ON COLLABORATION WITH INDIAN FAMILIES AND TRIBES TO SECURE SAFE AND LOVING HOMES FOR THEIR CHILDREN WHEN OUT OF HOME PLACEMENTS IS NECESSARY. THE FAMILY PRESERVATION AND REUNIFICATION PROGRAM USE A CULTURALLY SPECIFIC AND HOLISTIC APPROACH TO THE DELIVERY OF LEGAL SERVICES. ADVOCATING ON BEHALF OF INDIAN FAMILIES, THE ICWA LAW CENTER FAMILY PRESERVATION AND REUNIFICATION PROGRAMS CONNECT FAMILIES TO COMMUNITY PROVIDERS WHO ARE EQUIPPED TO SOLIDIFY THE FAMILIES' STRENGTHS AND APPROPRIATELY ADDRESS THEIR NEEDS. THE FAMILY PRESERVATION AND REUNIFICATION PROGRAM THROUGH THE HIGHEST QUALITY OF LEGAL SERVICES, PRESERVE AND REUNITE INDIAN FAMILIES WHO ARE INVOLVED IN THE CHILD PROTECTION SYSTEM. THE ICWA LAW CENTER REPRESENTS THE UNIQUE PERSPECTIVE OF INDIAN FAMILIES IMPACTED BY THE CHILD PROTECTION SYSTEM IN HOPES OF CREATING A RESPONSIVE AND EFFECTIVE CHILD PROTECTION SYSTEM - A SYSTEM THAT RECOGNIZES THE FUNDAMENTAL VALUE OF FAMILIAL AND TRIBAL CONNECTIONS CONSISTENT WITH THE SPIRIT AND INTENT OF THE ICWA. |
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| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
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| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
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| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 137 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5204 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5752 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 194 |
| IRS990/InterestGrp/TotalAmt | 0 | 194 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 697 |
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| IRS990/LegalDomicileStateCd | 0 | MN |
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| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF THE ICWA LAW CENTER IS TO STRENGTHEN, PRESERVE AND REUNITE INDIAN FAMILIES CONSISTENT WITH THE MANDATES AND SPIRIT OF THE INDIAN CHILD WELFARE ACT THROUGH THE CULTURALLY RELEVANT DELIVERY OF THE HIGHEST QUALITY OF LEGAL SERVICES TO INDIAN FAMILIES. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 18099 |
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| IRS990/Organization501c3Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3235 |
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| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 68049 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING |
| IRS990/OtherExpensesGrp/Desc | 1 | EQUIPMENT MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | LICENSES AND FEES |
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| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 1251 |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 417 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 27021 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6672 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1364 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8340 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1364 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3479 |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 440693 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 569886 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 7339 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2446 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 39142 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 48927 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 1557 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 468 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 6097 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 8122 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 160920 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 140750 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 17677 |
| IRS990/PrincipalOfficerNm | 0 | SHANNON SMITH |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM FEES |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6250 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 6250 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE ADVOCACY PROJECT FOCUSES ON SYSTEMATIC RESPONSES FOR BEST MEETING THE NEEDS OF INDIAN CHILDREN AND FAMILIES CONSISTENT WITH THE INDIAN CHILD WELFARE ACT. THE ICWA LAW CENTER PROVIDES LOCAL AND NATIONAL TRAINING FOCUSED ON THE MANDATES AND SPIRIT OF THE ICWA. THE ICWA LAW CENTER IS A LEADER IN PROMOTING UNDERSTANDING OF THE COMPLEXITIES OF INDIAN CHILD WELFARE PROCEEDINGS. ICWA LAW CENTER STAFF ACTIVELY PARTICIPATES IN WORKING GROUPS ADDRESSING THE NEEDS OF INDIAN FAMILIES. THE ICWA LAW CENTER IS COMMITTED TO PROMOTING KNOWLEDGE AND AWARENESS OF THE SIGNIFICANCE OF ICWA FOR THE BEST INTERESTS OF INDIAN CHILDREN THROUGH HISTORICAL AND CULTURAL PERSPECTIVES. THE ICWA LAW CENTER UNDERSTANDS THAT WORKING WITH EACH CHILD'S TRIBE IS ESSENTIAL AND RECOGNIZES THE NECESSITY OF TRIBAL, STATE AND COUNTY CHILD PROTECTION SYSTEMS. THROUGH THE ICWA LAW CENTER PROJECT THE INTERESTS OF INDIAN FAMILIES IS AT THE FOREFRONT. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 107017 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 978587 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 202454 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 945 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 43932 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 733146 |
| IRS990/PYTotalExpensesAmt | 0 | 935600 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 979532 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 88097 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 978587 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 864080 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 902731 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 819901 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 4664976 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 6250 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 945 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 147 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 487 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 7829 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 9010 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.77510 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.82250 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3621797 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 1043179 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 978587 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 864080 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 902731 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 819901 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4664976 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 4672805 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt | 0 | 698 |
| IRS990ScheduleD/CollectionUsedPreservationInd | 0 | X |
| IRS990ScheduleD/CollUsedScholarlyRsrchInd | 0 | X |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 20043 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 20043 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1017830 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1501 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2198 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3479 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ROU LEASE LIABILITY |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1105927 |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | 0 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION MAINTAINS A SMALL COLLECTION OF NATIVE AMERICAN ARTWORK WHICH IS DISPLAYED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CENTER QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE CENTER'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. THE CENTER FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART III, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 697 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1017830 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3479 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1105927 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1105927 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1017830 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE CENTER'S EXECUTIVE COMMITTEE CONSISTS OF THREE DESIGNATED DIRECTORS OF THE BOARD. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY OF THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE FULL BOARD; HOWEVER, IS SUBJECT TO THE CONTROL AND DIRECTION OF THE BOARD AT ALL TIMES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MANAGEMENT SHALL REVIEW THE FORM 990 PRIOR TO FILING. THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD AT THE NEXT BOARD MEETING PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CENTER SHALL NOT ENTER INTO ANY CONTRACT OR TRANSACTION WITH (A) ONE OR MORE OF ITS DIRECTORS, (B) A DIRECTOR OF A RELATED ORGANIZATION (WITHIN THE MEANING OF MINNESOTA STATUTES, SECTION 317A.011, SUBD. 18), OR (C) AN ORGANIZATION IN OR OF WHICH A DIRECTOR IS A DIRECTOR, OFFICER OR LEGAL REPRESENTATIVE OR HAS A MATERIAL FINANCIAL INTEREST UNLESS THE MATERIAL FACTS AS TO THE CONTRACT OR TRANSACTION AND AS TO THE DIRECTOR'S INTEREST ARE FULLY DISCLOSED OR KNOWN TO THE BOARD OF DIRECTORS, AND THE BOARD OF DIRECTORS AUTHORIZES, APPROVES, OR RATIFIES THE CONTRACT OR TRANSACTION IN GOOD FAITH BY THE AFFIRMATIVE VOTE (WITHOUT COUNTING THE INTERESTED DIRECTOR) OF A MAJORITY OF THE ENTIRE BOARD OF DIRECTORS, AT A MEETING AT WHICH THERE IS A QUORUM WITHOUT COUNTING THE INTERESTED DIRECTOR. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD. EACH TIME COMPENSATION IS SET OR REVISED, THE BOARD USES COMPARABILITY DATA AND DOCUMENTS THE DELIBERATION AND DECISION IN THE MEETING MINUTES. THIS PROCESS WAS LAST UNDERTAKEN IN JUNE 2024 FOR THE EXECUTIVE DIRECTOR, S. SMITH. THE EXECUTIVE DIRECTOR MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS TO DETERMINE THE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES. EACH TIME COMPENSATION IS SET OR REVISED, THE BOARD USES COMPARABILITY DATA. FOR THE YEAR ENDED JUNE 30, 2024, THE CENTER DID NOT HAVE ANY OTHER REPORTABLE OFFICERS OR KEY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | NO CHANGES TO THE ORGANIZATION'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 480691 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 234925 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 480691 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1099677 |
| IRS990/TotalEmployeeCnt | 0 | 14 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 146283 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 89521 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 782026 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1017830 |
| IRS990/TotalGrossUBIAmt | 0 | 6250 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 216934 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 374603 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 216934 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 374603 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 17991 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 106088 |
| IRS990/TotalOtherCompensationAmt | 0 | 13134 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 782026 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 6250 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 106775 |
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