Civic Intelligence

Lni

990 • Fiscal year 2015 • EIN 46-1310975

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 02, 2016

PO Box 3140Rapid City, SD 57709

(605) 685-4551

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.82x

Higher debt load relative to assets than 92% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

0.51x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

51st percentile

3.7%

Higher net margin than 51% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

80th percentile

36%

Faster asset growth than 80% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$172,152

Up $45,901 (+36%) from 2014

Net Assets

Up

$31,126

Up $10,253 (+49%) from 2014

Liabilities

Up

$141,026

Up $35,648 (+34%) from 2014

Revenue

Up

$278,430

Up $37,951 (+16%) from 2014

Expenses

Up

$268,177

Up $39,095 (+17%) from 2014

Net Income

Down

$10,253

Down $1,144 (-10%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $44,961Liabilities 2013: $35,485Net Assets 2013: $9,4762013Assets 2014: $126,251Liabilities 2014: $105,378Net Assets 2014: $20,8732014Assets 2015: $172,152Liabilities 2015: $141,026Net Assets 2015: $31,1262015Assets 2016: $178,930Liabilities 2016: $148,113Net Assets 2016: $30,8172016Assets 2017: $120,992Liabilities 2017: $60,551Net Assets 2017: $60,4412017Assets 2018: $100,391Liabilities 2018: $10,486Net Assets 2018: $89,9052018Assets 2019: $135,286Liabilities 2019: $35,348Net Assets 2019: $99,9382019Assets 2020: $70,813Liabilities 2020: $692Net Assets 2020: $70,1212020Assets 2021: $363,647Liabilities 2021: $169,939Net Assets 2021: $193,7082021Assets 2022: $357,747Liabilities 2022: $163,890Net Assets 2022: $193,8572022Assets 2023: $289,746Liabilities 2023: $81,466Net Assets 2023: $208,2802023Assets 2024: $650,468Liabilities 2024: $198,850Net Assets 2024: $451,6182024

Highlighted filing

2015

Assets$172,152
Liabilities$141,026
Net Assets$31,126

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $225,301Expenses 2013: $199,634Net Income 2013: $25,6672013Revenue 2014: $240,479Expenses 2014: $229,082Net Income 2014: $11,3972014Revenue 2015: $278,430Expenses 2015: $268,177Net Income 2015: $10,2532015Revenue 2016: $282,254Expenses 2016: $282,563Net Income 2016: -$3092016Revenue 2017: $274,268Expenses 2017: $244,644Net Income 2017: $29,6242017Revenue 2018: $305,748Expenses 2018: $276,284Net Income 2018: $29,4642018Revenue 2019: $328,868Expenses 2019: $318,835Net Income 2019: $10,0332019Revenue 2020: $8,380Expenses 2020: $41,262Net Income 2020: -$32,8822020Revenue 2021: $567,566Expenses 2021: $472,882Net Income 2021: $94,6842021Revenue 2022: $522,356Expenses 2022: $548,876Net Income 2022: -$26,5202022Revenue 2023: $591,143Expenses 2023: $649,607Net Income 2023: -$58,4642023Revenue 2024: $934,145Expenses 2024: $754,644Net Income 2024: $179,5012024

Highlighted filing

2015

Revenue$278,430
Expenses$268,177
Net Income$10,253
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 2, 2016
Return Version
2015v2.1
Gross Receipts
$278,430
Mission and Program Overview

Mission

To educate youth on native american culture and facilitate an annual event which showcases the talents of native american students and allows them an avenue to come together as a community with other schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$122,327$144,121▲ $21,794
Cash and Non-Interest-Bearing Accounts$3,513$27,620▲ $24,107
Prepaid Expenses and Deferred Charges$411$411→ $0
Total Assets$126,251$172,152▲ $45,901
Liabilities
Accounts Payable and Accrued Expenses$105,378$141,026▲ $35,648
Total Liabilities$105,378$141,026▲ $35,648
Net Assets / Fund Balance
Unrestricted Net Assets$20,873$31,126▲ $10,253
Total Net Assets Fund Balance$20,873$31,126▲ $10,253
Total Liabilities and Net Assets / Fund Balance$126,251$172,152▲ $45,901
Compensation and Service Providers

Employees

NameTitleBaseTotal
Danielle Walking EagleSecretary$2,950$2,950
Charles WilsonPresident$2,750$2,750
Arlo ProvostDirector$2,300$2,300
Silas Blaine SrDirector$2,292$2,292
Robert Breave Heart SrDirector$2,000$2,000
Lyle LebeauDirector$1,507$1,507
Jesse MendozaVice Preside$1,331$1,331
John HaasDirector$1,234$1,234
Jay ClaymoreTreasurer$1,063$1,063
Revenue and Support

Revenue Composition

Contributions and Grants
$1,503
Program Service Revenue
$254,827
Investment Income
$0
Other Revenue
$22,100
All Other Contributions
$1,503
Change in Net Assets
$10,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$250,750
Salaries, Compensation, and Employee Benefits$17,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$91,635$706-$92,341
Occupancy$37,605--$37,605
Travel$18,349$4,445-$22,794
Fees for Services Accounting-$22,665-$22,665
Current Officers, Directors, Trustees, and Key Employees$11,804$5,623-$17,427
Advertising$12,702--$12,702
Information Technology$7,700--$7,700
All Other Expenses$4,307$1,411-$5,718
Other Expenses$5,697$2,100-$2,100
Insurance-$617-$617
Conferences and Meetings-$479-$479
Total Functional Expenses$230,131$38,046$0$268,177
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
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Page 6, Part VI, Line 11B

Form 990 is prepared by a cpa and is reviewed by the full board prior to filing.

Form 990, Page 6, Part VI, Line 12C

Prior to any motion or discussion in which a conflict is determined, the affected member recuses his/herself.

Form 990, Page 6, Part VI, Line 15B

Officers receive minimal stipends for meetings and for facilitating each event.

Form 990, Page 6, Part VI, Line 19

Documents noted are made available to the public upon request.

Form 990, Part VIII

Advertising income helps to offset the overall cost of the tournament program. These activities are conducted annually for limited periods of time.

Filing and Contact Details

Filer

Filer Name
Lni
EIN
46-1310975
Phone
6056854551
Address
PO BOX 3140, RAPID CITY, SD 57709
Doing Business As
Lakota Nation Invitational

Signing Officer

Name
Charles Wilson
Title
President
Phone
6056854222
Signed
2016-08-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Wilson
Formed
2012
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
5

Preparer

Firm
Ketel Thorstenson Llp
Address
PO BOX 3140, RAPID CITY, SD 57709-3140
Preparer
John B Walker CPA
Phone
6053425630
Supplemental Narrative

Additional Explanations

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

Cross country, golf, and volleyball.

Form 990, Part IX, Line 11G

Officials/workers 86,610 0 0 command center 600 0 0 security 3,000 0 0 none voting board member 1,425 706 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt018727
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt066527
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0194827
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0184454
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0173374
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0552655
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt060000
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt015525
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt07625
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt083150
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt022100
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt025700
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt018727
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt05000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt05000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt05000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt05000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0214779
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0206574
IRS990ScheduleA/Total509Grp/TotalAmt0677683
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0278430
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0240479
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0225301
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0744210
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CROSS COUNTRY, GOLF, AND VOLLEYBALL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY A CPA AND IS REVIEWED BY THE FULL BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO ANY MOTION OR DISCUSSION IN WHICH A CONFLICT IS DETERMINED, THE AFFECTED MEMBER RECUSES HIS/HERSELF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS RECEIVE MINIMAL STIPENDS FOR MEETINGS AND FOR FACILITATING EACH EVENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS NOTED ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADVERTISING INCOME HELPS TO OFFSET THE OVERALL COST OF THE TOURNAMENT PROGRAM. THESE ACTIVITIES ARE CONDUCTED ANNUALLY FOR LIMITED PERIODS OF TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICIALS/WORKERS 86,610 0 0 COMMAND CENTER 600 0 0 SECURITY 3,000 0 0 NONE VOTING BOARD MEMBER 1,425 706 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0172152
IRS990/TotalAssetsGrp/BOYAmt0126251
IRS990/TotalAssetsGrp/EOYAmt0172152
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01503
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038046
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0230131
IRS990/TotalFunctionalExpensesGrp/TotalAmt0268177
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0105378
IRS990/TotalLiabilitiesEOYAmt0141026
IRS990/TotalLiabilitiesGrp/BOYAmt0105378
IRS990/TotalLiabilitiesGrp/EOYAmt0141026
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt020873
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt031126
IRS990/TotalProgramServiceExpensesAmt0230131
IRS990/TotalProgramServiceRevenueAmt0254827
IRS990/TotalReportableCompFromOrgAmt017427
IRS990/TotalRevenueGrp/ExclusionAmt082100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0194827
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0278430
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0126251
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0172152
IRS990/TravelGrp/ManagementAndGeneralAmt04445
IRS990/TravelGrp/ProgramServicesAmt018349
IRS990/TravelGrp/TotalAmt022794
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt020873
IRS990/UnrestrictedNetAssetsGrp/EOYAmt031126
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3140
IRS990/USAddress/CityNm0RAPID CITY
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057709
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LAKOTANATIONINVITATIONAL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06056854222
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LNI
ReturnHeader/Filer/BusinessNameControlTxt0LNI
ReturnHeader/Filer/EIN0461310975
ReturnHeader/Filer/PhoneNum06056854551
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3140
ReturnHeader/Filer/USAddress/CityNm0RAPID CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057709
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460257538
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KETEL THORSTENSON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RAPID CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0577093140
ReturnHeader/PreparerPersonGrp/PhoneNum06053425630
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN B WALKER CPA
ReturnHeader/ReturnTs02016-08-02T10:24:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.50$1.99$4.52$9.34$7.55$1.80
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.90$0.81$2.08$5.91$6.50$0.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$1.64$1.94$5.22$5.49$0.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$1.70$1.94$5.68$4.73$0.95
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.01$0.70$0.08$0.41$0.33
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.35$1.00$3.29$3.19$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.10$0.90$3.06$2.76$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.61$0.60$2.74$2.45$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$1.48$0.31$2.82$2.83$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.72$1.41$0.31$2.78$2.68$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.26$1.05$0.21$2.40$2.29$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.45$0.35$0.09$2.25$2.00$0.26