2023-11-01T13:40:00-05:00 2022-12-31 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2022-01-01 521121079 INDIAN LAW RESOURCE CENTER INDI 4064492006 602 NORTH EWING HELENA MT 59601 ROBERT T COULTER PRESIDENT/EXECUTIVE DIRECTOR 4064492006 2023-11-01 1 ROBERT COULTER XXX-XX-XXXX 1 SAM BRUNSON CPA P01696998 4067281800 2023-11-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT T COULTER 602 NORTH EWING HELENA MT 59601 18801390 0 X WWW.INDIANLAW.ORG X 1978 DC TO ADVANCE JUSTICE AND EQUALITY FOR INDIGENOUS PEOPLES IN THE AMERICAS. 9 8 11 7 0 0 2401169 18774760 0 0 33767 21447 1919 342 2436855 18796549 601094 39900 0 0 845788 908000 0 0 40870 333281 444839 1780163 1392739 656692 17403810 3064585 20328161 106475 64669 2958110 20263492 X THE INDIAN LAW RESOURCE CENTER PROVIDES LEGAL ASSISTANCE AND ADVOCACY WITHOUT CHARGE TO INDIGENOUS PEOPLES OF THE AMERICAS TO COMBAT RACISM AND OPPRESSION, TO PROTECT THEIR LANDS AND ENVIRONMENT, TO PROTECT THEIR CULTURES AND WAYS OF LIFE, TO ACHIEVE SUSTAINABLE ECONOMIC DEVELOPMENT AND GENUINE SELF-GOVERNMENT, AND TO REALIZE THEIR OTHER HUMAN RIGHTS. THE CENTER SEEKS TO OVERCOME THE GRAVE PROBLEMS THAT THREATEN NATIVE PEOPLES BY ADVANCING THE RULE OF LAW, BY ESTABLISHING NATIONAL AND INTERNATIONAL LEGAL STANDARDS THAT PRESERVE THEIR HUMAN RIGHTS AND DIGNITY, AND BY CHALLENGING THE GOVERNMENTS OF THE WORLD TO ACCORD JUSTICE AND EQUALITY BEFORE THE LAW TO ALL INDIGENOUS PEOPLES OF THE AMERICAS. 0 0 515272 18750 0 INDIGENOUS LAND TITLING - RECEIVED A $20 MILLION COMMITMENT FROM KELLOGG FOUNDATION TO RESEARCH LAND TITLING ISSUES AND PROJECTS IN MEXICO AND CENTRAL AND SOUTH AMERICA AND, IN 2021, BEGAN A MULTI-YEAR PROGRAM TO DESIGN AND ESTABLISH AN INTERNATIONAL ORGANIZATION OR INSTITUTE THAT CAN PROVIDE TECHNICAL AND LEGAL ASSISTANCE TO HELP AND ENABLE COMMUNITIES TO SECURE THEIR LAND TITLES AND BRING LANDS UNDER INDIGENOUS OWNERSHIP AT A FASTER PACE THROUGHOUT THE REGION. 329540 21150 0 GENERAL PROGRAM - PROVIDED LEGAL AND ADVOCACY ASSISTANCE TO INDIAN NATIONS AND INDIGENOUS COMMUNITIES WORKING TO PRESERVE THEIR LANDS, ENVIRONMENTS, CULTURES, AND OTHER HUMAN RIGHTS. EXAMPLES OF OUR BROADER WORK INCLUDE MONITORING AND ADVOCATING FOR THE FULL IMPLEMENTATION OF THE AMERICAN DECLARATION ON THE RIGHTS OF INDIGENOUS PEOPLES, EFFORTS TO DIGITIZE DOCUMENTARY FOOTAGE OF KEY WESTERN SHOSHONE LEADERS, AND CONTINUED COMPILATION OF A HANDBOOK FOR CONSERVATIONISTS TO BUILD COLLABORATION WITH INDIAN AND ALASKA NATIVE NATIONS. 194819 0 0 GUATEMALA/AGUA CALIENTE CASE - PROVIDED LEGAL COUNSEL TO MAYA Q'EQCHI' COMMUNITIES TO HELP THEM SECURE THEIR LAND RIGHTS, STOP A MINE FROM EXPANDING INTO THEIR TERRITORIES, AND PROTECT THEM FROM VIOLENCE AND EVICTIONS DUE TO LAND USE AND OWNERSHIP CONFLICTS. 90096 0 0 MDB INVESTMENTS AND INDIGENOUS PEOPLES - WORKED TO IMPROVE MULTILATERAL DEVELOPMENT BANKS' POLICIES AND HOLD PUBLIC DEVELOPMENT FINANCE INSTITUTIONS ACCOUNTABLE FOR THE SOCIAL AND ENVIRONMENTAL RISKS OF THEIR INVESTMENTS. 82162 0 0 SAFE WOMEN, STRONG NATIONS - WORKED WITH AND ASSISTED NATIVE WOMEN'S ORGANIZATIONS AND TRIBAL LEADERS TO ADVOCATE FOR LAW AND POLICY REFORMS TO ADDRESS VIOLENCE AGAINST NATIVE WOMEN AND GIRLS IN THE U.S. INFORMED AND EDUCATED LAW, POLICY, AND OTHER DECISION MAKERS AND INFLUENCERS DOMESTICALLY AND INTERNATIONALLY ABOUT THE PROBLEMS AND THE CHANGES NEEDED TO IMPROVE SAFETY AND ACCESS TO JUSTICE FOR NATIVE WOMEN AND COMMUNITIES. 172258 0 0 1211889 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 10 0 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X MELANIE DAYTON 4064492006 602 NORTH EWING HELENA MT 59601 ARMSTRONG A WIGGINS DIRECTOR OF DC OFFICE 40.00 X 118414 0 17244 LEONARDO A CRIPPA SENIOR ATTORNEY 40.00 X 115235 0 11159 ROBERT T COULTER PRESIDENT, EXECUTIVE DIR. 40.00 X X 111953 0 2660 MELANIE BENJAMIN CHAIR WOMAN/TREASURER 0.10 X X 0 0 0 LUCY SIMPSON SECRETARY 0.10 X X 0 0 0 DACHO ALEXANDER DIRECTOR 0.10 X 0 0 0 MICHELLE ALLEN DIRECTOR 0.10 X 0 0 0 NORMA BIXBY DIRECTOR 0.10 X 0 0 0 JUANITA CABRERA LOPEZ DIRECTOR 0.10 X 0 0 0 TERRI HENRY DIRECTOR 0.10 X 0 0 0 WILL MICKLIN DIRECTOR 0.10 X 0 0 0 345602 0 31063 3 0 0 0 ASOCIACION INTERETNICA DE DESARROLLO DE AV SAN EUGENIO 981 LIMA PE CONSULTLING AND LEGAL ASSISTANCE TO INDI 136020 1 18774760 18774760 20106 20106 200 0 200 200 200 6182 4841 1341 1341 1341 MISCELLANEOUS REVENUE 900099 142 142 142 18796549 0 0 21789 X 21150 21150 18750 18750 114613 98042 12315 4256 631368 539736 68275 23357 15747 13744 1363 640 65630 59669 2263 3698 80642 66383 11413 2846 64553 47579 16842 132 81249 59885 21198 166 176807 175579 892 336 20664 18632 1313 719 11595 8364 589 2642 46053 42735 2410 908 21124 20997 94 33 888 824 46 18 800 738 45 17 12456 11743 518 195 DUES AND REGISTRATION 4600 3599 180 821 EQUIPMENT 3519 3246 198 75 HOSTING & MEALS 117 114 2 1 414 380 24 10 1392739 1211889 139980 40870 373703 2696623 1863997 1522749 167400 15526373 1130 0 2645 2209 162396 151243 1424 11153 652961 567729 1325 1325 3064585 20328161 106475 64669 106475 64669 X 780219 962404 2177891 19301088 2958110 20263492 3064585 20328161 17403810 -98428 0 X X 0 1 X 1 0 X 1289722 1138453 1066468 2401169 948387 6844199 1289722 1138453 1066468 2401169 948387 6844199 3160341 3683858 19980 23088 21678 11597 20306 96649 1123 67 302 79 142 1713 6942561 0.53060 0.49360 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: SECURING LAND TITLES IN CENTRAL & SOUTH AMERICA DATE: 10/31/22 AMOUNT: 17826373. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 136503 147247 283750 425625 11722 112 11834 34126 36812 70938 106407 112 112 819133 500 -83335 736298 794491 1000 24631 820122 773639 600 20252 794491 568144 107771 97724 773639 567294 850 568144 0.90650 0.09350 0.00000 0 0 5331 5331 0 157065 145912 11153 11153 X 18738121 -98428 40000 -58428 18796549 0 18796549 1432739 40000 40000 1392739 0 1392739 PART V, LINE 4: ENDOWMENT EARNINGS ARE DESIGNATED FOR TWO USES: GENERAL SUPPORT AND FUNDING OF INTERNSHIPS FOR LAW SCHOOL STUDENTS. PART X, LINE 2: THE CENTER WAS INCORPORATED ON APRIL 5, 1978 IN WASHINGTON D.C. PURSUANT TO THE NON-PROFIT CORPORATION ACT AND IS EXEMPT FROM FEDERAL TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS A PUBLICLY SUPPORTED NON-PROFIT ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION FOR INDIVIDUAL DONORS. THE CENTER IS ALSO EXEMPT FROM D.C. CORPORATE FRANCHISE TAX. THE CENTER CONDUCTS PROGRAMS OF PUBLIC EDUCATION AND LEGAL REPRESENTATION ON ISSUES CONCERNING INDIAN PEOPLES WORLDWIDE. IT HAS OFFICES IN WASHINGTON D.C. AND HELENA, MONTANA. ALTHOUGH MANAGEMENT BELIEVES THAT THE AMOUNTS REFLECTED IN THEIR TAX RETURNS SUBSTANTIALLY COMPLY WITH THE APPLICABLE FEDERAL AND STATE TAX REGULATIONS, BOTH THE IRS AND THE VARIOUS STATE TAXING AUTHORITIES CAN TAKE POSITIONS CONTRARY TO THEIR POSITION BASED ON IRS INTERPRETATION OF THE LAW. A TAX POSITION THAT IS CHALLENGED BY A TAKING AUTHORITY COULD RESULT IN AN ADJUSTMENT, WHICH WOULD BE RECORDED IN THE YEAR ASSESSED ON THE STATEMENTS OF ACTIVITIES. PART V, LINE 1A: THERE IS A DIFFERENCE OF $989 BETWEEN THE CURRENT YEAR BEGINNING BALANCE AND THE PRIOR YEAR ENDING BALANCE THAT RESULTED FROM CORRECTIONS TO PRIOR YEAR CONTRIBUTIONS AND INVESTMENT EARNINGS REFLECTED IN THE AUDITED FINANCIAL STATEMENTS. 1 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICES & GRANTS WORKSHOPS, TRAININGS, PLANNING MEETINGS TO HELP INDIGENOUS LEADERS AND ATTORNEYS IN BRAZIL AND PERU. 212845 0 0 0 0 0 0 212845 0 212845 FOR TRANSLATION SERVICES AND COMMUNICATION SOUTH AMERICA 1 18750 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: ORGANIZATIONS ARE REQUIRED TO PROVIDE A WRITTEN NARRATIVE AND FINANCIAL REPORT ON THE USE OF THE FUNDS AND PROGRESS/ACCOMPLISHMENTS DURING THE REPORTING PERIOD. PART III ACCOUNTING METHOD: 1 CINNAMON PRODUCTIONS 19 WILD ROSE ROAD WESTPORT CT 06880 21150 0 WESTERN SHOSHONE LANGUAGE PRESERVATION PROJECT 0 1 PART I, LINE 2: ORGANIZATIONS ARE REQUIRED TO PROVIDE A WRITTEN NARRATIVE AND FINANCIAL REPORT ON THE USE OF THE FUNDS AND PROGRESS/ACCOMPLISHMENTS DURING THE REPORTING PERIOD. ROBERT T COULTER ROBERT IS THE ORGANIZATION'S EXECUTIVE DIRECTOR 40000 THE CENTER RENTS ITS HELENA, MONTANA OFFICE SPACE FROM MR. COULTER. NO RENT WAS PAID BY THE CENTER IN 2022 AND THE ENTIRE AMOUNT OF $40,000 PER YEAR WAS DONATED BY THE CENTER'S EXECUTIVE DIRECTOR. 0 FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS A DRAFT OF THE 990 FOR ACCURACY. THE DRAFT IS THEN CIRCULATED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENT BEFORE THE 990 IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY COVERS DIRECTORS, OFFICERS AND MEMBERS OF A COMMITTEE WITH BOARD DELEGATED POWERS. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OR EXECUTIVE COMMITTEE. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR EXECUTIVE COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR EXECUTIVE COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS SET BY THE BOARD OF DIRECTORS. CHANGES TO THE COMPENSATION MAY BE CONSIDERED AS PART OF THE EXECUTIVE DIRECTOR'S BIENNIAL PERFORMANCE REVIEW AND AN EXPLANATION OF ANY ADJUSTMENTS TO THE COMPENSATION IS DOCUMENTED IN A MEMO TO THE ACCOUNTANT. THE EXECUTIVE DIRECTOR IS EXCLUDED FROM THE DISCUSSION OF HIS COMPENSATION. THE ORGANIZATION DID NOT HAVE ANY KEY EMPLOYEES IN 2022 AND, EXCEPT FOR THE PRESIDENT/EXECUTIVE DIRECTOR, NONE OF THE OFFICERS ARE COMPENSATED. FORM 990, PART VI, SECTION C, LINE 18 THE 990 IS AVAILABLE ON OUR WEBSITE. FORM 1023 IS AVAILABLE BY REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS ARE POSTED ON OUR WEBSITE, INDIANLAW.ORG. THE ORGANIZATION'S BYLAWS, IRS DETERMINATION LETTER, ARTICLES OF INCORPORATION, AND CONFLICT OF INTEREST POLICY CAN BE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 175,579. MANAGEMENT AND GENERAL EXPENSES 892. FUNDRAISING EXPENSES 336. TOTAL EXPENSES 176,807. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.