Civic Intelligence

Lni

990 • Fiscal year 2016 • EIN 46-1310975

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 06, 2017

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

93rd percentile

0.83x

Higher debt load relative to assets than 93% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

92nd percentile

0.52x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

41st percentile

-0.1%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

54th percentile

3.9%

Faster asset growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

1.4%

Faster revenue growth than 51% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$178,930

Up $6,778 (+3.9%) from 2015

Net Assets

Down

$30,817

Down $309 (-1.0%) from 2015

Liabilities

Up

$148,113

Up $7,087 (+5.0%) from 2015

Revenue

Up

$282,254

Up $3,824 (+1.4%) from 2015

Expenses

Up

$282,563

Up $14,386 (+5.4%) from 2015

Net Income

Down

-$309

Down $10,562 (-103%) from 2015

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

2016

Assets$178,930
Liabilities$148,113
Net Assets$30,817

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

2016

Revenue$282,254
Expenses$282,563
Net Income-$309
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 6, 2017
Return Version
2016v3.0
Gross Receipts
$282,254
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$144,121$143,270▼ $851
Cash and Non-Interest-Bearing Accounts$27,620$35,249▲ $7,629
Prepaid Expenses and Deferred Charges$411$411→ $0
Total Assets$172,152$178,930▲ $6,778
Liabilities
Accounts Payable and Accrued Expenses$141,026$148,113▲ $7,087
Total Liabilities$141,026$148,113▲ $7,087
Net Assets / Fund Balance
Unrestricted Net Assets$31,126$30,817▼ $309
Total Net Assets Fund Balance$31,126$30,817▼ $309
Total Liabilities and Net Assets / Fund Balance$172,152$178,930▲ $6,778
Compensation and Service Providers

Employees

NameTitleBaseTotal
Danielle Walking EagleSecretary$3,650$3,650
Charles WilsonPresident$3,500$3,500
Silas Blaine SrDirector$3,050$3,050
Jay ClaymoreTreasurer$2,900$2,900
Robert Breave Heart SrDirector$2,900$2,900
Arlo ProvostDirector$2,750$2,750
John HaasDirector$2,206$2,206
Lyle LebeauDirector$1,875$1,875
Jesse MendozaVice Preside$1,864$1,864
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$256,614
Investment Income
$0
Other Revenue
$25,640
Change in Net Assets
$-309
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$257,368
Salaries, Compensation, and Employee Benefits$24,695
Total Fundraising Expense$4,035
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$84,492$1,075-$85,567
Occupancy$37,820--$37,820
Fees for Services Accounting-$37,263-$37,263
Travel$21,756$3,453-$25,209
Current Officers, Directors, Trustees, and Key Employees$12,431$12,264-$24,695
Advertising$15,323--$15,323
Conferences and Meetings-$3,218-$3,218
Other Expenses$2,872-$4,035$2,872
All Other Expenses$1,010$1,822-$2,832
Information Technology$1,269--$1,269
Insurance-$617-$617
Office Expenses-$522-$522
Grants to Domestic Orgs$500--$500
Total Functional Expenses$218,294$60,234$4,035$282,563
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
2017-11-06
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

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 80,804 0 0 security 1,120 0 0 none voting board member 2,568 1,075 0 total 84,492 1,075 0

Raw XML Appendix399 raw XML fields

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/GiftsGrantsContrisRcvd509Grp/TotalAmt041878
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt092167
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0194827
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0184454
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0173374
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0759319
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt049950
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt060000
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt015525
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt07625
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0133100
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt025640
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt022100
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt018727
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0240479
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0225301
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01026464
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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 80,804 0 0 SECURITY 1,120 0 0 NONE VOTING BOARD MEMBER 2,568 1,075 0 TOTAL 84,492 1,075 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
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060234
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0218294
IRS990/TotalFunctionalExpensesGrp/TotalAmt0282563
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0148113
IRS990/TotalLiabilitiesGrp/BOYAmt0141026
IRS990/TotalLiabilitiesGrp/EOYAmt0148113
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IRS990/TotalProgramServiceRevenueAmt0256614
IRS990/TotalReportableCompFromOrgAmt024695
IRS990/TotalRevenueGrp/ExclusionAmt075590
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0206664
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0282254
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0172152
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0178930
IRS990/TravelGrp/ManagementAndGeneralAmt03453
IRS990/TravelGrp/ProgramServicesAmt021756
IRS990/TravelGrp/TotalAmt025209
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt031126
IRS990/UnrestrictedNetAssetsGrp/EOYAmt030817
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06056854222
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-06
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
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D350269B6C1E361BFE3BE5786FA149191CA99CAB
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/PreparationDt02017-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN B WALKER CPA
ReturnHeader/ReturnTs02017-11-07T15:12:36-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2016Detailed filing. Detailed filing data is available for this year.$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