Civic Intelligence

Lummi Nation Service Organization

990 • Fiscal year 2018 • EIN 91-1836621

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

Organization ProfileLUMMINATIONSERVICE.ORG
2665 Kwina RoadBellingham, WA 98226

(360) 312-2144

Siviq Scores

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

Liabilities / Assets

55th percentile

0.05x

Higher debt load relative to assets than 55% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.05x

Higher debt load relative to revenue than 56% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

75th percentile

18%

Higher net margin than 75% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

61st percentile

5.7%

Faster asset growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

6th percentile

-45%

Faster revenue growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$777,058

Up $41,804 (+5.7%) from 2017

Net Assets

Up

$738,615

Up $134,548 (+22%) from 2017

Liabilities

Down

$38,443

Down $92,744 (-71%) from 2017

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin75th percentile

Revenue

Down

$758,924

Down $631,995 (-45%) from 2017

Expenses

Down

$624,376

Down $844,145 (-57%) from 2017

Net Income

Up

$134,548

Up $212,150 (+273%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $2,900,182Liabilities 2011: $2,178,034Net Assets 2011: $722,1482011Assets 2012: $2,115,490Liabilities 2012: $1,331,525Net Assets 2012: $783,9652012Assets 2013: $1,673,769Liabilities 2013: $950,363Net Assets 2013: $723,4062013Assets 2014: $1,438,401Liabilities 2014: $711,435Net Assets 2014: $726,9662014Assets 2015: $1,048,805Liabilities 2015: $439,018Net Assets 2015: $609,7872015Assets 2016: $805,209Liabilities 2016: $123,540Net Assets 2016: $681,6692016Assets 2017: $735,254Liabilities 2017: $131,187Net Assets 2017: $604,0672017Assets 2018: $777,058Liabilities 2018: $38,443Net Assets 2018: $738,6152018Assets 2019: $1,714,579Liabilities 2019: $109,540Net Assets 2019: $1,605,0392019Assets 2020: $3,280,847Liabilities 2020: $136,175Net Assets 2020: $3,144,6722020Assets 2021: $2,898,049Liabilities 2021: $352,198Net Assets 2021: $2,545,8512021Assets 2022: $4,047,670Liabilities 2022: -$60,844Net Assets 2022: $4,108,5142022Assets 2023: $3,981,363Liabilities 2023: $5,707Net Assets 2023: $3,975,6562023Assets 2024: $4,636,897Liabilities 2024: $42,768Net Assets 2024: $4,594,1292024

Highlighted filing

2018

Assets$777,058
Liabilities$38,443
Net Assets$738,615
Open 2018 Filing

Operations Trend

Revenue Growth6th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,206,945Expenses 2011: $1,598,284Net Income 2011: -$391,3392011Revenue 2012: $2,105,179Expenses 2012: $2,626,194Net Income 2012: -$521,0152012Revenue 2013: $1,526,343Expenses 2013: $1,888,206Net Income 2013: -$361,8632013Revenue 2014: $1,382,940Expenses 2014: $1,861,720Net Income 2014: -$478,7802014Revenue 2015: $1,184,626Expenses 2015: $1,301,805Net Income 2015: -$117,1792015Revenue 2016: $1,449,003Expenses 2016: $1,377,121Net Income 2016: $71,8822016Revenue 2017: $1,390,919Expenses 2017: $1,468,521Net Income 2017: -$77,6022017Revenue 2018: $758,924Expenses 2018: $624,376Net Income 2018: $134,5482018Revenue 2019: $2,148,625Expenses 2019: $1,282,201Net Income 2019: $866,4242019Revenue 2020: $4,106,461Expenses 2020: $2,275,030Net Income 2020: $1,831,4312020Revenue 2021: $2,029,328Expenses 2021: $2,628,149Net Income 2021: -$598,8212021Revenue 2022: $2,035,541Expenses 2022: $472,878Net Income 2022: $1,562,6632022Revenue 2023: $1,451,220Expenses 2023: $1,584,078Net Income 2023: -$132,8582023Revenue 2024: $1,297,810Expenses 2024: $1,507,327Net Income 2024: -$209,5172024

Highlighted filing

2018

Revenue$758,924
Expenses$624,376
Net Income$134,548
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$758,924
Mission and Program Overview

Mission

The mission of the Lhaqtemish Foundation (formally known as the Lummi Nation Service Organization): Nilh Xwenang Tse Schelangen Este Nexw Xwlemi (this is our way of life in Lummi) - a healthy, giving, and prosperous community to strengthen our people through cultural, social, and economic abundance. This is who we are as Lhaqtemish People. We strive to improve the health and quality of life for the people of Lummi Nation by supporting and strengthening programs, projects and special initiatives especially those organized to promote social well-being, education, culture and civic purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$341,381$454,494▲ $113,113
Cash and Non-Interest-Bearing Accounts$184,419$322,486▲ $138,067
Pledges and Grants Receivable$209,346$0▼ $209,346
Prepaid Expenses and Deferred Charges$108$78▼ $30
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$735,254$777,058▲ $41,804
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$30,070$35,927▲ $5,857
Deferred Revenue$101,117$2,516▼ $98,601
Total Liabilities$131,187$38,443▼ $92,744
Net Assets / Fund Balance
Temporarily Rstr Net Assets$603,959$738,537▲ $134,578
Permanently Rstr Net Assets$108$78▼ $30
Total Net Assets Fund Balance$604,067$738,615▲ $134,548
Total Liabilities and Net Assets / Fund Balance$735,254$777,058▲ $41,804
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

NameTitle
Cathy BallewChairman
Doreen VargasVice Chair
Candice WilsonExecutive Director
Aaron ThomasTrustee
Barbara LewisTrustee
Nicole BrownTrustee
Rebecca KinleySecretary
Jacqueline BallewTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$739,149
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$19,775
All Other Contributions
$459,673
Change in Net Assets
$134,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$483,278
Salaries, Compensation, and Employee Benefits$141,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$134,054--$134,054
Other Salaries and Wages$113,763--$113,763
Travel$58,251--$58,251
Fees for Services Other$30,634--$30,634
Other Employee Benefits$27,335--$27,335
All Other Expenses$12,708--$12,708
Other Expenses$6,897--$6,897
Insurance$6,226--$6,226
Occupancy$1,095--$1,095
Advertising$949--$949
Total Functional Expenses$624,376$0$0$624,376
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Doreen vargas and elden hillaire are siblings.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The lnso board of directors reviews the 990 to ensure accuracy.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The organiztion procurement and hr policies require thorough administrative review to ensure no conflict of interest exists in proposed contracting and hiring decisions, it is strickly adhered to in order to prevent a conflict of interest. Furthermore, we follow a fraud, waste, and abuse policy to further protect organizational assets and to prevent conflict of interest from occuring.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The executive directors rate of compensation is determined by our Human Resources office using a pay-grade scale.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The executive directors rate of compensation is determined by our Human Resources office using a pay-grade scale.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Our policies are available to the public upon request, and many are available online via our organization's website.”

Filing and Contact Details

Filer

Filer Name
Lummi Nation Service Organization
EIN
91-1836621
Phone
3603122144
Address
2665 KWINA ROAD, BELLINGHAM, WA 98226

Signing Officer

Name
Candice Wilson
Title
Executive Director
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathy Ballew
Voting Board Members
8
Independent Board Members
7
Employees
3
Volunteers
10

Preparer

Firm
Stauffer & Associates PLLC
Address
2501 N Fairway Rd, Liberty Lake, WA 99019
Preparer
Jeffery M Uptmor
Phone
5093443200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“Other program services 4: provide natural resources, cultural, educational and social services for aproximately 440 tribal members. In addtition, expenditures will help provide native entrepreneurial businesses for tribal members.”

Raw XML AppendixShowing 400 of 422 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt030070
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt035927
IRS990/AccountsReceivableGrp/BOYAmt0341381
IRS990/AccountsReceivableGrp/EOYAmt0454494
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The mission of the Lhaqtemish Foundation (formally known as the Lummi Nation Service Organization): Nilh Xwenang Tse Schelangen Este Nexw Xwlemi (this is our way of life in Lummi) - a healthy, giving, and prosperous community to strengthen our people through cultural, social, and economic abundance. This is who we are as Lhaqtemish People. We strive to improve the health and quality of life for the people of Lummi Nation by supporting and strengthening programs, projects and special initiatives especially those organized to promote social well-being, education, culture and civic purposes.
IRS990/AdvertisingGrp/ProgramServicesAmt0949
IRS990/AdvertisingGrp/TotalAmt0949
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt0459673
IRS990/AllOtherExpensesGrp/ProgramServicesAmt012708
IRS990/AllOtherExpensesGrp/TotalAmt012708
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0CANDICE WILSON
IRS990/BooksInCareOfDetail/PhoneNum03603122144
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02665 KWINA ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0BELLINGHAM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098226
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0184419
IRS990/CashNonInterestBearingGrp/EOYAmt0322486
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0739149
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0483278
IRS990/CYOtherRevenueAmt019775
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0134548
IRS990/CYSalariesCompEmpBnftPaidAmt0141098
IRS990/CYTotalExpensesAmt0624376
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0758924
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0101117
IRS990/DeferredRevenueGrp/EOYAmt02516
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0PROVIDE NATURAL RESOURCES, CULTURAL, EDUCATIONAL AND SOCIAL SERVICES FOR APROXIMATELY 440 TRIBAL MEMBERS. IN ADDTITION, EXPENDITURES WILL HELP PROVIDE NATIVE ENTREPRENEURIAL BUSINESSES FOR TRIBAL MEMBERS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0324978
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt030634
IRS990/FeesForServicesOtherGrp/TotalAmt030634
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0CATHY BALLEW
IRS990/Form990PartVIISectionAGrp/PersonNm1DOREEN VARGAS
IRS990/Form990PartVIISectionAGrp/PersonNm2REBECCA KINLEY
IRS990/Form990PartVIISectionAGrp/PersonNm3JACQUELINE BALLEW
IRS990/Form990PartVIISectionAGrp/PersonNm4NICOLE BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm5AARON THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm6BARBARA LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm7CANDICE WILSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Executive Dir.
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0758924
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt06226
IRS990/InsuranceGrp/TotalAmt06226
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission of the Lhaqtemish Foundation (formally known as the Lummi Nation Service Organization): Nilh Xwenang Tse Schelangen Este Nexw Xwlemi (this is our way of life in Lummi) - a healthy, giving, and prosperous community to strengthen our people through cultural, social, and economic abundance. This is who we are as Lhaqtemish People. We strive to improve the health and quality of life for the people of Lummi Nation by supporting and strengthening programs, projects and special initiatives especially those organized to promote social well-being, education, culture and civic purposes.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0604067
IRS990/NetAssetsOrFundBalancesEOYAmt0738615
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt01095
IRS990/OccupancyGrp/TotalAmt01095
IRS990/OfficeExpensesGrp/ProgramServicesAmt0134054
IRS990/OfficeExpensesGrp/TotalAmt0134054
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt027335
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027335
IRS990/OtherExpensesGrp/Desc0INDIRECT COST
IRS990/OtherExpensesGrp/Desc1SUBCONTRACTS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ProgramServicesAmt0193573
IRS990/OtherExpensesGrp/ProgramServicesAmt128150
IRS990/OtherExpensesGrp/ProgramServicesAmt210741
IRS990/OtherExpensesGrp/ProgramServicesAmt36897
IRS990/OtherExpensesGrp/TotalAmt0193573
IRS990/OtherExpensesGrp/TotalAmt128150
IRS990/OtherExpensesGrp/TotalAmt210741
IRS990/OtherExpensesGrp/TotalAmt36897
IRS990/OtherRevenueMiscGrp/Desc0OTHER SERVICE REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt019775
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019775
IRS990/OtherRevenueTotalAmt019775
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0113763
IRS990/OtherSalariesAndWagesGrp/TotalAmt0113763
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0108
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt078
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0209346
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0108
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt078
IRS990/PrincipalOfficerNm0CATHY BALLEW
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0LUMMI VENTURES PARTNERSHIP - ECONOMIC DEVELOPMENT STRATEGIES, TECHNICAL ASSISTANCE, AND SUPPORT SERVICES FOR ENTREPRENEURS AND SMALL BUSINESS DEVELOPMENT
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0195585
IRS990/ProgSrvcAccomActy3Grp/Desc0LUMMI COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION - PROVIDING EDUCATION, FINANCING & ASSET GROWTH FOR NATIVE AMERICAN FAMILIES SEEKING TO IMPROVE THEIR PROSPERITY AND WELL-BEING.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt075698
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01364945
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01095967
IRS990/PYOtherRevenueAmt025974
IRS990/PYRevenuesLessExpensesAmt0-77602
IRS990/PYSalariesCompEmpBnftPaidAmt0372554
IRS990/PYTotalExpensesAmt01468521
IRS990/PYTotalRevenueAmt01390919
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0134548
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0279476
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GovernmentalUnitInd0X
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: PROVIDE NATURAL RESOURCES, CULTURAL, EDUCATIONAL AND SOCIAL SERVICES FOR APROXIMATELY 440 TRIBAL MEMBERS. IN ADDTITION, EXPENDITURES WILL HELP PROVIDE NATIVE ENTREPRENEURIAL BUSINESSES FOR TRIBAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOREEN VARGAS AND ELDEN HILLAIRE ARE SIBLINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LNSO BOARD OF DIRECTORS REVIEWS THE 990 TO ENSURE ACCURACY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZTION PROCUREMENT AND HR POLICIES REQUIRE THOROUGH ADMINISTRATIVE REVIEW TO ENSURE NO CONFLICT OF INTEREST EXISTS IN PROPOSED CONTRACTING AND HIRING DECISIONS, IT IS STRICKLY ADHERED TO IN ORDER TO PREVENT A CONFLICT OF INTEREST. FURTHERMORE, WE FOLLOW A FRAUD, WASTE, AND ABUSE POLICY TO FURTHER PROTECT ORGANIZATIONAL ASSETS AND TO PREVENT CONFLICT OF INTEREST FROM OCCURING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The executive directors rate of compensation is determined by our Human Resources office using a pay-grade scale.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The executive directors rate of compensation is determined by our Human Resources office using a pay-grade scale.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OUR POLICIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST, AND MANY ARE AVAILABLE ONLINE VIA OUR ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LUMMI INDIAN BUSINESS COUNCIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0911004074
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRIBAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02665 KWINA ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BELLINGHAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd098226
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0279476
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LUMMI INDIAN BUSINESS COUNCIL
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0c
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0603959
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0738537
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0735254
IRS990/TotalAssetsEOYAmt0777058
IRS990/TotalAssetsGrp/BOYAmt0735254
IRS990/TotalAssetsGrp/EOYAmt0777058
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0739149
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0624376
IRS990/TotalFunctionalExpensesGrp/TotalAmt0624376
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0131187
IRS990/TotalLiabilitiesEOYAmt038443
IRS990/TotalLiabilitiesGrp/BOYAmt0131187
IRS990/TotalLiabilitiesGrp/EOYAmt038443
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0604067
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0738615
IRS990/TotalOtherProgSrvcExpenseAmt028115
IRS990/TotalProgramServiceExpensesAmt0624376
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt019775
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0758924
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0735254
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0777058
IRS990/TravelGrp/ProgramServicesAmt058251
IRS990/TravelGrp/TotalAmt058251
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02665 KWINA ROAD
IRS990/USAddress/CityNm0BELLINGHAM
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098226
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0LUMMINATIONSERVICE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CANDICE WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$777,058
Liabilities
$38,443
Net assets
$738,615
Revenue
$758,924
Expenses
$624,376
Net income
$134,548
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.64$0.04$4.59$1.30$1.51$0.21
2023Detailed filing. Detailed filing data is available for this year.$3.98$0.01$3.98$1.45$1.58$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.05$0.06$4.11$2.04$0.47$1.56
2021Detailed filing. Detailed filing data is available for this year.$2.90$0.35$2.55$2.03$2.63$0.60
2020Detailed filing. Detailed filing data is available for this year.$3.28$0.14$3.14$4.11$2.28$1.83
2019Summary only. Only limited summary data is available for this year.$1.71$0.11$1.61$2.15$1.28$0.87
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.04$0.74$0.76$0.62$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.74$0.13$0.60$1.39$1.47$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.12$0.68$1.45$1.38$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.44$0.61$1.18$1.30$0.12
2014Summary only. Only limited summary data is available for this year.$1.44$0.71$0.73$1.38$1.86$0.48
2013Summary only. Only limited summary data is available for this year.$1.67$0.95$0.72$1.53$1.89$0.36
2012Summary only. Only limited summary data is available for this year.$2.12$1.33$0.78$2.11$2.63$0.52
2011Summary only. Only limited summary data is available for this year.$2.90$2.18$0.72$1.21$1.60$0.39