Civic Intelligence

Lni

990 • Fiscal year 2018 • EIN 46-1310975

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 11, 2019

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

79th percentile

0.10x

Higher debt load relative to assets than 79% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

74th percentile

0.03x

Higher debt load relative to revenue than 74% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

63rd percentile

9.6%

Higher net margin than 63% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

78th percentile

$4,799

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

23rd percentile

-17%

Faster asset growth than 23% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$100,391

Down $20,601 (-17%) from 2017

Net Assets

Up

$89,905

Up $29,464 (+49%) from 2017

Liabilities

Down

$10,486

Down $50,065 (-83%) from 2017

Revenue

Up

$305,748

Up $31,480 (+11%) from 2017

Expenses

Up

$276,284

Up $31,640 (+13%) from 2017

Net Income

Down

$29,464

Down $160 (-0.5%) from 2017

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

2018

Assets$100,391
Liabilities$10,486
Net Assets$89,905

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

2018

Revenue$305,748
Expenses$276,284
Net Income$29,464
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 11, 2019
Return Version
2018v3.1
Gross Receipts
$305,748
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$98,986$78,890▼ $20,096
Pledges and Grants Receivable$21,595$18,567▼ $3,028
Prepaid Expenses and Deferred Charges$411$2,934▲ $2,523
Total Assets$120,992$100,391▼ $20,601
Liabilities
Accounts Payable and Accrued Expenses$60,551$10,486▼ $50,065
Total Liabilities$60,551$10,486▼ $50,065
Net Assets / Fund Balance
Unrestricted Net Assets$60,441$89,905▲ $29,464
Total Net Assets Fund Balance$60,441$89,905▲ $29,464
Total Liabilities and Net Assets / Fund Balance$120,992$100,391▼ $20,601
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jay ClaymoreDirector$4,799$4,799
Charles M WilsonPresident$4,500$4,500
Danielle Walking EagleSecretary$4,240$4,240
Silas Blaine SrVice Preside$3,435$3,435
Arlo ProvostDirector$3,250$3,250
Lyle LebeauxDirector$2,743$2,743
Jesse J MendozaDirector$2,437$2,437
Robert Brave Heart SrTreasurer$2,100$2,100
Henry John HaasDirector$2,057$2,057
Revenue and Support

Revenue Composition

Contributions and Grants
$17,390
Program Service Revenue
$261,470
Investment Income
$0
Other Revenue
$26,888
All Other Contributions
$17,390
Change in Net Assets
$29,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$246,223
Salaries, Compensation, and Employee Benefits$29,561
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$88,051$1,650-$89,701
Occupancy$40,548--$40,548
Current Officers, Directors, Trustees, and Key Employees$19,180$10,381-$29,561
Travel$23,108$5,201-$28,309
Fees for Services Accounting-$21,757-$21,757
Advertising$9,818--$9,818
Conferences and Meetings-$2,531-$2,531
Office Expenses-$2,448-$2,448
Information Technology$1,296--$1,296
Insurance-$894-$894
Other Expenses$4,062$850-$850
Grants to Domestic Orgs$500--$500
All Other Expenses-$389-$389
Total Functional Expenses$230,183$46,101$0$276,284
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
Yes
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 appointment to the board of directors, each board member must provide a full written disclosure of all direct and indirect financial interest that could potentially result in conflict of interest. Examples include employer, business, and other nonprofit affiliations, and those of family members or significant other. This written disclosure will be kept on file and will be updated annually as needed. Board members must disclose any interests in a proposed transaction or decision that may create a conflict of interest. After disclosure, the board member will not be permitted to participate in the transaction or decision. Should there be any dispute as to whether a conflict of interest exists, the board of directors shall determine whether a conflict of interest exists for a member of the board, and shall determine the appropriate response.

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 M Wilson
Title
President
Phone
6056854222
Signed
2019-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles M 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
Traci Hanson CPA
Phone
6053425630
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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

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

The organization showcases native american and non-native american youth at a competitive level, sharing the native american culture with attendees and each other. Events occur throughout the year and include basketball, volleyball wrestling, track, cross country, golf athletic competitions. Concurrent with the athletic competitions, the organization also hosts teams in art, hand games, knowledge bowl, lakota language bowl, and spelling bee competitions. These events help keep the culture and traditions alive in youth today. Youth are drawn together through competition and the love of culture and sports. They take pride in themselves, their schools, their culture, and their communities. Participants are from multiple states and tribes, 51 schools participated in the 2018 events. Participants attending the lni events rang from elementary to high school age, depending on event.

Form 990, Part IX, Line 11G

Officials/workers 84,901 0 0 none voting board member 3,150 1,650 0 total 88,051 1,650 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO EDUCATE YOUTH ON NATIVE AMERICAN CULTURE AND FACILITATE AN ANNUAL EVENT WHICH SHOWCASES THE TALENTS OF NATIVE AMERICAN AND NON-NATIVE AMERICAN STUDENTS AND ALLOWS THEM AN AVENUE TO COME TOGETHER AS A COMMUNITY WITH OTHER SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION SHOWCASES NATIVE AMERICAN AND NON-NATIVE AMERICAN YOUTH AT A COMPETITIVE LEVEL, SHARING THE NATIVE AMERICAN CULTURE WITH ATTENDEES AND EACH OTHER. EVENTS OCCUR THROUGHOUT THE YEAR AND INCLUDE BASKETBALL, VOLLEYBALL WRESTLING, TRACK, CROSS COUNTRY, GOLF ATHLETIC COMPETITIONS. CONCURRENT WITH THE ATHLETIC COMPETITIONS, THE ORGANIZATION ALSO HOSTS TEAMS IN ART, HAND GAMES, KNOWLEDGE BOWL, LAKOTA LANGUAGE BOWL, AND SPELLING BEE COMPETITIONS. THESE EVENTS HELP KEEP THE CULTURE AND TRADITIONS ALIVE IN YOUTH TODAY. YOUTH ARE DRAWN TOGETHER THROUGH COMPETITION AND THE LOVE OF CULTURE AND SPORTS. THEY TAKE PRIDE IN THEMSELVES, THEIR SCHOOLS, THEIR CULTURE, AND THEIR COMMUNITIES. PARTICIPANTS ARE FROM MULTIPLE STATES AND TRIBES, 51 SCHOOLS PARTICIPATED IN THE 2018 EVENTS. PARTICIPANTS ATTENDING THE LNI EVENTS RANG FROM ELEMENTARY TO HIGH SCHOOL AGE, DEPENDING ON EVENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PREPARED BY A CPA AND IS REVIEWED BY THE FULL BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR TO APPOINTMENT TO THE BOARD OF DIRECTORS, EACH BOARD MEMBER MUST PROVIDE A FULL WRITTEN DISCLOSURE OF ALL DIRECT AND INDIRECT FINANCIAL INTEREST THAT COULD POTENTIALLY RESULT IN CONFLICT OF INTEREST. EXAMPLES INCLUDE EMPLOYER, BUSINESS, AND OTHER NONPROFIT AFFILIATIONS, AND THOSE OF FAMILY MEMBERS OR SIGNIFICANT OTHER. THIS WRITTEN DISCLOSURE WILL BE KEPT ON FILE AND WILL BE UPDATED ANNUALLY AS NEEDED. BOARD MEMBERS MUST DISCLOSE ANY INTERESTS IN A PROPOSED TRANSACTION OR DECISION THAT MAY CREATE A CONFLICT OF INTEREST. AFTER DISCLOSURE, THE BOARD MEMBER WILL NOT BE PERMITTED TO PARTICIPATE IN THE TRANSACTION OR DECISION. SHOULD THERE BE ANY DISPUTE AS TO WHETHER A CONFLICT OF INTEREST EXISTS, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS FOR A MEMBER OF THE BOARD, AND SHALL DETERMINE THE APPROPRIATE RESPONSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS RECEIVE MINIMAL STIPENDS FOR MEETINGS AND FOR FACILITATING EACH EVENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS NOTED ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADVERTISING INCOME HELPS TO OFFSET THE OVERALL COST OF THE TOURNAMENT PROGRAM. THESE ACTIVITIES ARE CONDUCTED ANNUALLY FOR LIMITED PERIODS OF TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICIALS/WORKERS 84,901 0 0 NONE VOTING BOARD MEMBER 3,150 1,650 0 TOTAL 88,051 1,650 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES M WILSON
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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
2018Detailed filing. Detailed filing data is available for this year.$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