Civic Intelligence

Indian Gaming Association

EIN 52-1834892 • 501(c)6 • Washington, DC

View Organization Page

Profile

The mission of iga is to protect and preserve the general welfare of tribes striving for self-sufficiency through gaming enterprises in indian country. To fulfill its mission, iga works with the federal government and congress to develop sound policies and practices and to provide technical assistance and advocacy on gaming-related issues. In addition, iga seeks to maintain and protect indian sovereign governmental authority in indian country.

224 Second Street SEWashington, DC 20003

www.indiangaming.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.70x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.77x

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

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

26th percentile

-2.1%

Higher net margin than 26% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

6th percentile

-13%

Faster asset growth than 6% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

3.7%

Faster revenue growth than 37% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$9,796,867

Down $1,519,313 (-13%) from 2023

Liabilities

Down

$6,809,142

Down $1,310,166 (-16%) from 2023

Net Assets

Down

$2,987,725

Down $209,147 (-6.5%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin26th percentile

Revenue

Up

$8,816,047

Up $310,657 (+3.7%) from 2023

Expenses

Up

$9,001,289

Up $501,172 (+5.9%) from 2023

Net Income

Down

-$185,242

Down $190,515 (-3613%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $4,402,050Liabilities 2010: $1,176,107Net Assets 2010: $3,225,9432010Assets 2011: $5,927,982Liabilities 2011: $1,053,477Net Assets 2011: $4,874,5052011Assets 2012: $6,272,254Liabilities 2012: $1,482,904Net Assets 2012: $4,789,3502012Assets 2013: $6,613,495Liabilities 2013: $1,814,581Net Assets 2013: $4,798,9142013Assets 2014: $9,087,724Liabilities 2014: $3,809,981Net Assets 2014: $5,277,7432014Assets 2015: $8,881,674Liabilities 2015: $4,323,767Net Assets 2015: $4,557,9072015Assets 2016: $8,286,250Liabilities 2016: $4,261,489Net Assets 2016: $4,024,7612016Assets 2017: $9,141,057Liabilities 2017: $4,920,195Net Assets 2017: $4,220,8622017Assets 2018: $9,740,851Liabilities 2018: $5,228,774Net Assets 2018: $4,512,0772018Assets 2019: $9,697,744Liabilities 2019: $5,531,933Net Assets 2019: $4,165,8112019Assets 2020: $8,366,723Liabilities 2020: $6,918,397Net Assets 2020: $1,448,3262020Assets 2021: $8,458,922Liabilities 2021: $4,719,672Net Assets 2021: $3,739,2502021Assets 2022: $11,445,473Liabilities 2022: $8,551,953Net Assets 2022: $2,893,5202022Assets 2023: $11,316,180Liabilities 2023: $8,119,308Net Assets 2023: $3,196,8722023Assets 2024: $9,796,867Liabilities 2024: $6,809,142Net Assets 2024: $2,987,7252024

Highlighted filing

2024

Assets$9,796,867
Liabilities$6,809,142
Net Assets$2,987,725
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $6,934,8122010Revenue 2011: $8,397,224Expenses 2011: $6,748,662Net Income 2011: $1,648,5622011Expenses 2012: $6,327,2352012Revenue 2013: $6,150,206Expenses 2013: $6,140,642Net Income 2013: $9,5642013Revenue 2014: $6,401,858Expenses 2014: $5,923,029Net Income 2014: $478,8292014Revenue 2015: $6,558,875Expenses 2015: $7,172,211Net Income 2015: -$613,3362015Revenue 2016: $6,239,869Expenses 2016: $6,773,015Net Income 2016: -$533,1462016Revenue 2017: $6,925,430Expenses 2017: $6,729,330Net Income 2017: $196,1002017Revenue 2018: $7,629,921Expenses 2018: $7,339,642Net Income 2018: $290,2792018Revenue 2019: $7,072,421Expenses 2019: $7,434,002Net Income 2019: -$361,5812019Revenue 2020: $2,068,955Expenses 2020: $4,792,240Net Income 2020: -$2,723,2852020Revenue 2021: $8,172,394Expenses 2021: $5,889,214Net Income 2021: $2,283,1802021Revenue 2022: $7,325,254Expenses 2022: $8,177,083Net Income 2022: -$851,8292022Revenue 2023: $8,505,390Expenses 2023: $8,500,117Net Income 2023: $5,2732023Revenue 2024: $8,816,047Expenses 2024: $9,001,289Net Income 2024: -$185,2422024

Highlighted filing

2024

Revenue$8,816,047
Expenses$9,001,289
Net Income-$185,242
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,796,867
Liabilities
$6,809,142
Net assets
$2,987,725
Revenue
$8,816,047
Expenses
$9,001,289
Net income
-$185,242
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.80$6.81$2.99$8.82$9.00$0.19
2023Detailed filing. Detailed filing data is available for this year.$11.3$8.12$3.20$8.51$8.50$0.01
2022Detailed filing. Detailed filing data is available for this year.$11.4$8.55$2.89$7.33$8.18$0.85
2021Detailed filing. Detailed filing data is available for this year.$8.46$4.72$3.74$8.17$5.89$2.28
2020Detailed filing. Detailed filing data is available for this year.$8.37$6.92$1.45$2.07$4.79$2.72
2019Detailed filing. Detailed filing data is available for this year.$9.70$5.53$4.17$7.07$7.43$0.36
2018Detailed filing. Detailed filing data is available for this year.$9.74$5.23$4.51$7.63$7.34$0.29
2017Detailed filing. Detailed filing data is available for this year.$9.14$4.92$4.22$6.93$6.73$0.20
2016Detailed filing. Detailed filing data is available for this year.$8.29$4.26$4.02$6.24$6.77$0.53
2015Detailed filing. Detailed filing data is available for this year.$8.88$4.32$4.56$6.56$7.17$0.61
2014Detailed filing. Detailed filing data is available for this year.$9.09$3.81$5.28$6.40$5.92$0.48
2013Detailed filing. Detailed filing data is available for this year.$6.61$1.81$4.80$6.15$6.14$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.27$1.48$4.79$6.33
2011Summary only. Only limited summary data is available for this year.$5.93$1.05$4.87$8.40$6.75$1.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.40$1.18$3.23$6.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$8,883,227
Mission and Program Overview

Mission

The mission of NIGA is to protect and preserve the general welfare of tribes striving for self-sufficiency through gaming enterprises in Indian Country. To fulfill its mission, NIGA works with the Federal government and Congress to develop sound policies and practices and to provide technical assistance and advocacy on gaming-related issues. In addition, NIGA seeks to maintain and protect Indian sovereign governmental authority in Indian Country.

The mission of iga is to protect and preserve the general welfare of tribes striving for self-sufficiency through gaming enterprises in indian country. To fulfill its mission, iga works with the federal government and congress to develop sound policies and practices and to provide technical assistance and advocacy on gaming-related issues. In addition, iga seeks to maintain and protect indian sovereign governmental authority in indian country.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,980,552$6,084,532▲ $103,980
Cash and Non-Interest-Bearing Accounts$3,149,949$3,063,392▼ $86,557
Prepaid Expenses and Deferred Charges$413,232$293,827▼ $119,405
Inventories for Sale or Use$253,568$259,068▲ $5,500
Accounts Receivable$1,413,432$40,015▼ $1,373,417
Total Assets$11,316,180$9,796,867▼ $1,519,313
Other Assets Total$105,447$56,033▼ $49,414
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,006,326$3,903,115▼ $103,211
Deferred Revenue$3,389,293$2,323,383▼ $1,065,910
Accounts Payable and Accrued Expenses$548,036$440,439▼ $107,597
Other Liabilities$175,653$142,205▼ $33,448
Total Liabilities$8,119,308$6,809,142▼ $1,310,166
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,065,372$2,861,725▼ $203,647
Net Assets With Donor Restrictions$131,500$126,000▼ $5,500
Total Net Assets Fund Balance$3,196,872$2,987,725▼ $209,147
Total Liabilities and Net Assets / Fund Balance$11,316,180$9,796,867▼ $1,519,313

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,953,475$2,267,875$7,221,350
Other Land Buildings$209,573$639,895$849,468
Land$565,003-$565,003
Leasehold Improvements$356,481$103,798$460,279
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason C GilesExecutive DirectorFT$310,373$63,934$374,307
Ernest Stevens JrChairmanFT$299,358$57,636$356,994
Danielle Her Many HorsesDeputy DirectorFT$269,494$46,691$316,185
Kevin LeecyMembership Director & DeveFT$160,253$51,580$211,833
Angelica MolinaBusiness ManagerFT$179,664$19,240$198,904
Maria FergusonOffice ManagerFT$115,119$47,239$162,358
Huyen HoangConference Room ManagerFT$111,243$18,256$129,499
Chelsea BlakeLegislative DirectorFT$104,414$15,022$119,436
Mark Van NormanFormer Executive DirectorFT$84,500$84,500$84,500

Board Members and Trustees

NameTitle
David Z BeanVice Chairman
Cheryl DokaDeputy Director
Brandon Yellowbird-stevensDirector
Collette BrownDirector
Denise HarveyDirector
Dr Buu NygrenDirector
Greg AbrahamsonDirector
Janice HotchDirector
Jenni WildcatDirector
Kevin KillerDirector
Mark MacarroDirector
Matthew MorganDirector
Michael ConnersDirector
Michael MclaneDirector
Rodney ButlerDirector
Stephen LewisDirector
Stuart PaisanoDirector
Paulette JordanSecretary
Justin BarrettTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Clarion Events LimitedMarketing110 SOUTH HARTFORD AVE STE 200, Tulsa, OK 74120$1,515,808
Zion Enterprises LLCMarketingPO BOX 351, Brimhall, NM 87310$169,665
Ben Nighthorse Consultants INCLegalPO BOX 11201, Pueblo, CO 81001$144,000
Mapetsi Policy GroupLegal4600 CONNECTICUT AVE NW 107, Washington Dc, DC 20008$132,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,346,399
Program Service Revenue
$6,379,334
Investment Income
$110,236
Other Revenue
$-19,922
All Other Contributions
$350,000
Change in Net Assets
$-185,242

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,929,361
Revenue Not Reported on Financial Statements
$-113,314
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-113,314
Total Revenue per Audited Statements
$8,929,361
Total Revenue per Form 990
$8,816,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,477,805
Salaries, Compensation, and Employee Benefits$2,407,404
Grants and Similar Amounts Paid$116,080
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$2,193,621$882,986-$3,076,607
Current Officers, Directors, Trustees, and Key Employees$983,024$395,728-$1,378,752
Other Salaries and Wages$474,497$190,996-$665,493
Travel$451,851$181,881-$633,732
Fees for Services Other$429,371$172,832-$602,203
Fees for Services Legal$376,966$151,738-$528,704
All Other Expenses$360,543$145,128-$505,671
Fees for Services Accounting$128,207$51,607-$179,814
Depreciation Depletion$114,449$46,069-$160,518
Other Employee Benefits$98,264$39,553-$137,817
Payroll Taxes$97,483$39,239-$136,722
Interest$88,826$35,755-$124,581
Grants to Domestic Orgs$116,080--$116,080
Other Expenses$77,039$31,010-$108,049
Advertising$68,442$27,549-$95,991
Pension Plan Contributions$63,186$25,434-$88,620
Insurance$37,949$15,275-$53,224
Total Functional Expenses$6,451,209$2,550,080$0$9,001,289

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,138,508
Total Expenses per Audited Statements$9,138,508
Total Expenses per Form 990$9,001,289
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-137,219
Other Expense Adjustments$-137,219
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Indian National Finals RodeoBrowning, MT501c3Sponsorship$10,000
Intertribal Agrictulture CouncilBillings, MT501c3Sponsorship$10,000
WewinChandler, AZ-Sponsorship$10,000
NATIONAL INDIAN WOMEN'S SUPPORTING EACHNeah Bay, WA501c3Donation for Honor Luncheon$6,000
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Portion of Lt Debt$126,279
Operating Lease Liability$15,926
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Line 6 explanation - members are made up of indian nations, tribes and businesses engaged in tribal gaming enterprises from around the country.”

Form 990, Part VI, Section A, Line 7A

“Line 7a explanation - the officers are elected at large bi-annually by the membership. The other board members are elected annually by regional caucuses of the board.”

Form 990, Part VI, Section A, Line 7B

“Line 7b explanation - in regards to policy positions, the entire membership can act to set policy at the annual meeting. In between routine membership meetings, the executive committee sets policy.”

Form 990, Part VI, Section B, Line 11B

“Line 11b explanation - the executive committee reviews the form 990 and upon approval the form 990 is signed and filed.”

Form 990, Part VI, Section B, Line 12C

“The policy requires each board member to disclose conflicts as they arise and the board chair advises the board of the policy periodically.”

Form 990, Part VI, Section B, Line 15

“Management prepares an annual budget, including compensation for the executive director, key employees, and the chairman of the board. The finance committee reviews and approves it and presents it to the executive committee for a final approval”

Form 990, Part VI, Section C, Line 19

“Documents are available at public meetings and our auditors and treasurer report on our financial statements and audit report.”

Filing and Contact Details

Filer

Filer Name
Indian Gaming Association
EIN
52-1834892
Phone
2025467711
Address
224 SECOND STREET SE, WASHINGTON, DC 20003

Signing Officer

Name
Danielle Her Many Horses
Title
Deputy Director
Phone
2025467711
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Danielle Her Many Horses
Formed
1985
Legal Domicile
Dc
Voting Board Members
18
Independent Board Members
18
Employees
12
Volunteers
0

Preparer

Firm
Wipfli Advisory LLC
Address
614 PARK DRIVE SOUTH, GREAT FALLS, MT 59405
Preparer
Kari Young
Phone
4067271798
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Adjustment for percent ubit income -23,904. Rounding -1.”

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Adjustment for ubit % allocation 23,904. Depreciation allocated to rental -21,393. Management wages allocated to rental -104,936. Interest expense allocated to rental -10,889.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Depreciation allocated to rental -21,393. Management wages allocated to rental -104,936. Interest expense allocated to rental -10,889. Rounding -1.”

Raw XML AppendixShowing 400 of 780 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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IRS990/MissionDesc0THE MISSION OF IGA IS TO PROTECT AND PRESERVE THE GENERAL WELFARE OF TRIBES STRIVING FOR SELF-SUFFICIENCY THROUGH GAMING ENTERPRISES IN INDIAN COUNTRY. TO FULFILL ITS MISSION, IGA WORKS WITH THE FEDERAL GOVERNMENT AND CONGRESS TO DEVELOP SOUND POLICIES AND PRACTICES AND TO PROVIDE TECHNICAL ASSISTANCE AND ADVOCACY ON GAMING-RELATED ISSUES. IN ADDITION, IGA SEEKS TO MAINTAIN AND PROTECT INDIAN SOVEREIGN GOVERNMENTAL AUTHORITY IN INDIAN COUNTRY.
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