Civic Intelligence

Lni

990 • Fiscal year 2019 • EIN 46-1310975

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 05, 2020

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

85th percentile

0.26x

Higher debt load relative to assets than 85% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

49th percentile

3.1%

Higher net margin than 49% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

80th percentile

$9,820

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

80th percentile

35%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

60th percentile

7.6%

Faster revenue growth than 60% of similar nonprofits.

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

Assets

Up

$135,286

Up $34,895 (+35%) from 2018

Net Assets

Up

$99,938

Up $10,033 (+11%) from 2018

Liabilities

Up

$35,348

Up $24,862 (+237%) from 2018

Revenue

Up

$328,868

Up $23,120 (+7.6%) from 2018

Expenses

Up

$318,835

Up $42,551 (+15%) from 2018

Net Income

Down

$10,033

Down $19,431 (-66%) 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 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

2019

Assets$135,286
Liabilities$35,348
Net Assets$99,938

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

2019

Revenue$328,868
Expenses$318,835
Net Income$10,033
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 5, 2020
Return Version
2019v5.0
Gross Receipts
$328,868
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. Test

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$78,890$84,737▲ $5,847
Savings and Temporary Cash Investments-$35,000-
Pledges and Grants Receivable$18,567$13,785▼ $4,782
Prepaid Expenses and Deferred Charges$2,934$1,764▼ $1,170
Total Assets$100,391$135,286▲ $34,895
Liabilities
Accounts Payable and Accrued Expenses$10,486$35,348▲ $24,862
Total Liabilities$10,486$35,348▲ $24,862
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$89,905$99,938▲ $10,033
Total Net Assets Fund Balance$89,905$99,938▲ $10,033
Total Liabilities and Net Assets / Fund Balance$100,391$135,286▲ $34,895
Compensation and Service Providers

Employees

NameTitleBaseTotal
Danielle Walking EagleSecretary$9,820$9,820
Jay ClaymoreDirector$4,805$4,805
Charles M WilsonPresident$3,875$3,875
Silas Blaine SrVice Preside$3,750$3,750
Arlo ProvostDirector$3,300$3,300
Henry John HaasDirector$3,300$3,300
Robert Brave Heart SrTreasurer$2,850$2,850
Jesse J MendozaDirector$2,550$2,550

Board Members and Trustees

NameTitle
Lyle LebeauDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$24,852
Program Service Revenue
$247,161
Investment Income
$0
Other Revenue
$56,855
All Other Contributions
$24,852
Change in Net Assets
$10,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$284,085
Salaries, Compensation, and Employee Benefits$34,250
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$87,259--$87,259
Occupancy$46,922--$46,922
Travel$33,591$3,586-$37,177
Current Officers, Directors, Trustees, and Key Employees$13,900$20,350-$34,250
Fees for Services Accounting-$32,415-$32,415
Advertising$12,884--$12,884
Office Expenses-$4,434-$4,434
Other Expenses$4,165$3,625-$3,625
Information Technology$2,420--$2,420
Insurance-$1,771-$1,771
Conferences and Meetings-$1,625-$1,625
Grants to Domestic Orgs$500--$500
Total Functional Expenses$251,029$67,806$0$318,835
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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
2020-08-05
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. Test

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 include basketball, volleyball, wrestling, track, cross country, and 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; 62 schools participated in the 2019 events. Participants attending the lni events range from elementary to high school age, depending on event.

Form 990, Part IX, Line 11G

Officials/workers 87,259 0 0

Raw XML AppendixShowing 400 of 420 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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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. TEST
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 INCLUDE BASKETBALL, VOLLEYBALL, WRESTLING, TRACK, CROSS COUNTRY, AND 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; 62 SCHOOLS PARTICIPATED IN THE 2019 EVENTS. PARTICIPANTS ATTENDING THE LNI EVENTS RANGE 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 87,259 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VIII
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
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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
2019Detailed filing. Detailed filing data is available for this year.$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