Civic Intelligence

Lakota Youth Development

990 • Fiscal year 2019 • EIN 46-0436638

Oct 01, 2018 to Sep 30, 2019 • Filed on Oct 07, 2020

PO Box 277Herrick, SD 57538

(605) 775-2147

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.11x

Higher debt load relative to assets than 66% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

67th percentile

0.10x

Higher debt load relative to revenue than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

32nd percentile

-2.6%

Higher net margin than 32% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

71st percentile

$58,992

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 17.4% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

4th percentile

-40%

Faster asset growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

12th percentile

-26%

Faster revenue growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$299,496

Down $202,186 (-40%) from 2018

Net Assets

Down

$266,224

Down $31,906 (-11%) from 2018

Liabilities

Down

$33,272

Down $170,280 (-84%) from 2018

Revenue

Down

$339,414

Down $116,741 (-26%) from 2018

Expenses

Down

$348,131

Down $56,711 (-14%) from 2018

Net Income

Down

-$8,717

Down $60,030 (-117%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $288,977Liabilities 2011: $249,831Net Assets 2011: $39,1462011Assets 2012: $275,473Liabilities 2012: $185,118Net Assets 2012: $90,3552012Assets 2013: $256,039Liabilities 2013: $107,360Net Assets 2013: $148,6792013Assets 2014: $360,815Liabilities 2014: $238,620Net Assets 2014: $122,1952014Assets 2015: $445,426Liabilities 2015: $174,989Net Assets 2015: $270,4372015Assets 2016: $569,716Liabilities 2016: $307,900Net Assets 2016: $261,8162016Assets 2017: $584,738Liabilities 2017: $154,166Net Assets 2017: $430,5722017Assets 2018: $501,682Liabilities 2018: $203,552Net Assets 2018: $298,1302018Assets 2019: $299,496Liabilities 2019: $33,272Net Assets 2019: $266,2242019Assets 2020: $502,009Liabilities 2020: $169,404Net Assets 2020: $332,6052020Assets 2021: $499,094Liabilities 2021: $168,507Net Assets 2021: $330,5872021Assets 2022: $782,417Liabilities 2022: $157,537Net Assets 2022: $624,8802022Assets 2023: $621,887Liabilities 2023: $255,102Net Assets 2023: $366,7852023Assets 2024: $574,121Liabilities 2024: $224,134Net Assets 2024: $349,9872024Assets 2025: $551,480Liabilities 2025: $248,848Net Assets 2025: $302,6322025

Highlighted filing

2019

Assets$299,496
Liabilities$33,272
Net Assets$266,224

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $527,584Expenses 2011: $553,282Net Income 2011: -$25,6982011Revenue 2012: $550,922Expenses 2012: $499,191Net Income 2012: $51,7312012Expenses 2013: $510,3462013Revenue 2014: $470,153Expenses 2014: $475,150Net Income 2014: -$4,9972014Revenue 2015: $613,009Expenses 2015: $465,239Net Income 2015: $147,7702015Revenue 2016: $515,786Expenses 2016: $524,406Net Income 2016: -$8,6202016Revenue 2017: $532,477Expenses 2017: $541,772Net Income 2017: -$9,2952017Revenue 2018: $456,155Expenses 2018: $404,842Net Income 2018: $51,3132018Revenue 2019: $339,414Expenses 2019: $348,131Net Income 2019: -$8,7172019Revenue 2020: $492,497Expenses 2020: $402,836Net Income 2020: $89,6612020Revenue 2021: $597,103Expenses 2021: $560,399Net Income 2021: $36,7042021Revenue 2022: $1,153,203Expenses 2022: $792,621Net Income 2022: $360,5822022Revenue 2023: $609,879Expenses 2023: $805,079Net Income 2023: -$195,2002023Revenue 2024: $520,675Expenses 2024: $521,561Net Income 2024: -$8862024Revenue 2025: $814,699Expenses 2025: $862,054Net Income 2025: -$47,3552025

Highlighted filing

2019

Revenue$339,414
Expenses$348,131
Net Income-$8,717
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Oct 7, 2020
Return Version
2018v3.2
Gross Receipts
$535,195
Mission and Program Overview

Mission

Lyd mission is to reclaim lakota culture, language and spirituality, and promote education and healthy life styles for youth through culturally based strategies and youth development initiatives.

To reclaim lakota language, culture and spirituality by promoting education,healthy lifestyles for our youth through culturally based strategies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$467,727$284,183▼ $183,544
Accounts Receivable$29,610$12,413▼ $17,197
Prepaid Expenses and Deferred Charges$171$2,058▲ $1,887
Inventories for Sale or Use$1,109$1,109→ $0
Cash and Non-Interest-Bearing Accounts$3,065$-267▼ $3,332
Total Assets$501,682$299,496▼ $202,186
Liabilities
Unsecured Notes Loans Payable$162,990$18,215▼ $144,775
Accounts Payable and Accrued Expenses$40,562$15,057▼ $25,505
Total Liabilities$203,552$33,272▼ $170,280
Net Assets / Fund Balance
Unrestricted Net Assets$298,130$266,224▼ $31,906
Total Net Assets Fund Balance$298,130$266,224▼ $31,906
Total Liabilities and Net Assets / Fund Balance$501,682$299,496▼ $202,186

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,665$2,550$18,215
Other Land Buildings$-28,310$28,310-
Equipment$-55,321$55,321-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marla Bull BearExecutive DiFT$58,992$58,992

Board Members and Trustees

NameTitle
Webster Two HawkPresident
Wayne WestonHistorian
Earl Bull HeadSecretary
Jerome Kills SmallTreasurer
Joseph Marshall IiiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$356,774
Program Service Revenue
$0
Investment Income
$-35,777
Other Revenue
$18,417
All Other Contributions
$200,970
Change in Net Assets
$-8,717

Audited Revenue Reconciliation

Revenue per Audited Statements
$339,414
Total Revenue per Audited Statements
$339,414
Total Revenue per Form 990
$339,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$229,511
Salaries, Compensation, and Employee Benefits$118,620
Total Fundraising Expense$1,297
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$53,726$58,992-$112,718
All Other Expenses$28,293$22,925-$51,218
Fees for Services Accounting$4,945$18,644-$23,589
Depreciation Depletion$22,184--$22,184
Travel$3,876$13,273-$17,149
Insurance-$12,330-$12,330
Other Expenses$9,710$17,589-$9,710
Interest-$9,008-$9,008
Office Expenses-$7,563-$7,563
Payroll Taxes$5,902--$5,902
Advertising$407-$1,297$1,704
Total Functional Expenses$186,510$160,324$1,297$348,131

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$348,131
Total Expenses per Audited Statements$348,131
Total Expenses per Form 990$348,131
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 9

Webster two hawk joseph marshall iii

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Lakota Youth Development
EIN
46-0436638
Phone
6057752147
Address
PO BOX 277, HERRICK, SD 57538

Signing Officer

Name
Earl Bull Head
Title
Secretary
Phone
6057752147
Signed
2020-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marla Bull Bear
Legal Domicile
Sd
Voting Board Members
6
Independent Board Members
0
Employees
5

Preparer

Firm
Morey Monk & Associates LLC
Address
PO BOX 1791, WINNER, SD 57580
Preparer
Morey Monk
Phone
6058420806
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers performed day labor to assist in the completion of construction and facilities maintenance projects.

Form 990, Page 2, Part III, Line 4D

The native american advocacy program established the mato tasunka wakinyan okalakiciye (bear horse thunder youth society) to promote lakota culture to youth on the rosebud sioux reservation. Selected members of the youth- driven society will learn about cultural tourism, beekeeping and medicinal herbs social enterprises through an 18-month apprenticeship. Naap also hosts voulnteer groups that wish to assist native american communities by working with native youth and nonprofit staff to improve youth camp facilities, gardens and outdoor experiential activities and projects. In turn naap offers cultural education and awareness session, tours, tipt stays and nature hikes with storytelling to help break down stereotypes and build relations with other populations.

Form 990, Part IX, Line 24E

Telephone 4,794 4,795 0 day labor 8,340 0 0 vehicle expense 0 7,420 0 equine expense 5,729 0 0 utilities 2,831 2,830 0 mentors 3,890 0 0 fines/penalties 0 3,560 0 bank charges 0 2,241 0 strengthing the circle 2,000 0 0 repair and maintenance 0 1,670 0 craft supply 673 0 0 membership fees 0 409 0 training 36 0 0 total 28,293 22,925 0

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IRS990/ProgSrvcAccomActy2Grp/Desc0WE FULFILL OUR PURPOSE THROUGH A CONSCIOUS CONTINUUM OF DEVELOPMENT FOR OUR YOUTH. WE IMPLEMENT AFTERSCHOOL AND WEEKEND RETREAT SESSIONS TO BUILD RELATIONSHIPS, IMMERSE THEM IN CULTURAL LIFE WAYS WITH OUR WOLAKOTA CAMP SERIES AND DEEPEN THEIR CULTURAL PRACTICES THROUGH MEMBERSHIP INTO YOUTH SOCIETIES. WE HELP THEM WITH CULTURAL WORKFORCE DEVELOPMENT THROUGH YOUTH LED SOCIAL ENTERPRISES IN WHICH THEY CONCEIVE, LEAD AND OPERATE WITH LAKOTA CULTURAL VALUES. THEY LEARN PRACTIAL BUSINESS AND EMPLOYMENT SKILLS TO PREPARE THEM FOR FINANCIAL INDEPENCENCE AS YOUNG ADULTS IN THEIR COMMUNTITIES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE NATIVE AMERICAN ADVOCACY PROGRAM ESTABLISHED THE MATO TASUNKA WAKINYAN OKALAKICIYE (BEAR HORSE THUNDER YOUTH SOCIETY) TO PROMOTE LAKOTA CULTURE TO YOUTH ON THE ROSEBUD SIOUX RESERVATION. SELECTED MEMBERS OF THE YOUTH- DRIVEN SOCIETY WILL LEARN ABOUT CULTURAL TOURISM, BEEKEEPING AND MEDICINAL HERBS SOCIAL ENTERPRISES THROUGH AN 18-MONTH APPRENTICESHIP. NAAP ALSO HOSTS VOULNTEER GROUPS THAT WISH TO ASSIST NATIVE AMERICAN COMMUNITIES BY WORKING WITH NATIVE YOUTH AND NONPROFIT STAFF TO IMPROVE YOUTH CAMP FACILITIES, GARDENS AND OUTDOOR EXPERIENTIAL ACTIVITIES AND PROJECTS. IN TURN NAAP OFFERS CULTURAL EDUCATION AND AWARENESS SESSION, TOURS, TIPT STAYS AND NATURE HIKES WITH STORYTELLING TO HELP BREAK DOWN STEREOTYPES AND BUILD RELATIONS WITH OTHER POPULATIONS.
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IRS990ScheduleD/BuildingsGrp/BookValueAmt015665
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02550
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt018215
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-55321
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055321
IRS990ScheduleD/ExpensesSubtotalAmt0348131
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS PERFORMED DAY LABOR TO ASSIST IN THE COMPLETION OF CONSTRUCTION AND FACILITIES MAINTENANCE PROJECTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE NATIVE AMERICAN ADVOCACY PROGRAM ESTABLISHED THE MATO TASUNKA WAKINYAN OKALAKICIYE (BEAR HORSE THUNDER YOUTH SOCIETY) TO PROMOTE LAKOTA CULTURE TO YOUTH ON THE ROSEBUD SIOUX RESERVATION. SELECTED MEMBERS OF THE YOUTH- DRIVEN SOCIETY WILL LEARN ABOUT CULTURAL TOURISM, BEEKEEPING AND MEDICINAL HERBS SOCIAL ENTERPRISES THROUGH AN 18-MONTH APPRENTICESHIP. NAAP ALSO HOSTS VOULNTEER GROUPS THAT WISH TO ASSIST NATIVE AMERICAN COMMUNITIES BY WORKING WITH NATIVE YOUTH AND NONPROFIT STAFF TO IMPROVE YOUTH CAMP FACILITIES, GARDENS AND OUTDOOR EXPERIENTIAL ACTIVITIES AND PROJECTS. IN TURN NAAP OFFERS CULTURAL EDUCATION AND AWARENESS SESSION, TOURS, TIPT STAYS AND NATURE HIKES WITH STORYTELLING TO HELP BREAK DOWN STEREOTYPES AND BUILD RELATIONS WITH OTHER POPULATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WEBSTER TWO HAWK JOSEPH MARSHALL III
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TELEPHONE 4,794 4,795 0 DAY LABOR 8,340 0 0 VEHICLE EXPENSE 0 7,420 0 EQUINE EXPENSE 5,729 0 0 UTILITIES 2,831 2,830 0 MENTORS 3,890 0 0 FINES/PENALTIES 0 3,560 0 BANK CHARGES 0 2,241 0 STRENGTHING THE CIRCLE 2,000 0 0 REPAIR AND MAINTENANCE 0 1,670 0 CRAFT SUPPLY 673 0 0 MEMBERSHIP FEES 0 409 0 TRAINING 36 0 0 TOTAL 28,293 22,925 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0186510
IRS990/TotalFunctionalExpensesGrp/TotalAmt0348131
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0299496
IRS990/TravelGrp/ManagementAndGeneralAmt013273
IRS990/TravelGrp/ProgramServicesAmt03876
IRS990/TravelGrp/TotalAmt017149
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ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EARL BULL HEAD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06057752147
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKOTA YOUTH DEVELOPMENT
ReturnHeader/Filer/BusinessNameControlTxt0LAKO
ReturnHeader/Filer/EIN0460436638
ReturnHeader/Filer/PhoneNum06057752147
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 277
ReturnHeader/Filer/USAddress/CityNm0HERRICK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057538
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId026B0B803445B8012A32E0FCAD64548071E155D75
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId026B0B803445B8012A32E0FCAD64548071E155D75
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.251.170.20
ReturnHeader/FilingSecurityInformation/IPDt02020-10-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:04:00
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOREY MONK & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1791
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINNER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057580
ReturnHeader/PreparerPersonGrp/PhoneNum06058420806
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MOREY MONK
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-10-26T10:04:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-10-01
ReturnHeader/TaxPeriodEndDt02019-09-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.55$0.25$0.30$0.81$0.86$0.05
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.22$0.35$0.52$0.52$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.26$0.37$0.61$0.81$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.16$0.62$1.15$0.79$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.17$0.33$0.60$0.56$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.17$0.33$0.49$0.40$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.03$0.27$0.34$0.35$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.20$0.30$0.46$0.40$0.05
2017Summary only. Only limited summary data is available for this year.$0.58$0.15$0.43$0.53$0.54$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.31$0.26$0.52$0.52$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.17$0.27$0.61$0.47$0.15
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.24$0.12$0.47$0.48$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.11$0.15$0.51
2012Summary only. Only limited summary data is available for this year.$0.28$0.19$0.09$0.55$0.50$0.05
2011Summary only. Only limited summary data is available for this year.$0.29$0.25$0.04$0.53$0.55$0.03