2024-11-07T16:24:06-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-01-01 521121079 INDIAN LAW RESOURCE CENTER INDI 4064492006 602 NORTH EWING HELENA MT 59601 ROBERT T COULTER EXECUTIVE DIRECTOR 4064492006 2024-11-06 1 1 KURT BENNION CPA P01469618 4252506100 2024-11-06 2023 2024-10-15 13:58:12Z ROBERT T COULTER 602 NORTH EWING HELENA MT 59601 1107265 0 X WWW.INDIANLAW.ORG X 1978 DC TO ADVANCE JUSTICE AND EQUALITY FOR INDIGENOUS PEOPLES IN THE AMERICAS. 12 11 12 17 0 0 18774760 894860 0 0 21447 108057 342 45107 18796549 1048024 39900 15400 0 0 908000 857577 0 0 63083 444839 1023443 1392739 1896420 17403810 -848396 20328161 19693008 64669 242784 20263492 19450224 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. 0 0 1155247 0 0 INDIGENOUS LAND TITLING - RESEARCHED LAND TITLING ISSUES AND PROJECTS IN MEXICO, CENTRAL, AND SOUTH AMERICA WITH SUPPORT FROM THE KELLOGG FOUNDATION, AND CONTINUED WORK BEGUN IN 2021 ON A MULTI-YEAR PROGRAM TO DESIGN AND ESTABLISH AN INTERNATIONAL ORGANIZATION OR INSTITUTE THAT CAN PROVIDE TECHNICAL AND LEGAL ASSISTANCE TO HELP COMMUNITIES SECURE THEIR LAND TITLES AND BRING LANDS UNDER INDIGENOUS OWNERSHIP AT A FASTER PACE THROUGHOUT THE REGION. 272890 15400 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, EFFORT 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. 103602 0 0 SAFE WOMEN, STRONG NATIONS - PARTNERED WITH NATIVE WOMEN'S ORGANIZATIONS AND INDIAN AND ALASKA NATIVE NATIONS TO END VIOLENCE AGAINST NATIVE WOMEN AND CHILDREN BY RAISING AWARENESS TO GAIN FEDERAL ACTION, PROVIDING LEGAL ADVICE ON WAYS TO RESTORE TRIBAL CRIMINAL AUTHORITY AND PRESERVE TRIBAL CIVIL AUTHORITY, AND HELPING ORGANIZATIONS INCREASE THEIR CAPACITY TO PREVENT VIOLENCE AND HOLD PERPETRATORS OF VIOLENCE ON THEIR LANDS ACCOUNTABLE. 1531739 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 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 124000 0 8680 LEONARDO A CRIPPA SENIOR ATTORNEY 40.00 X 121090 0 19783 ROBERT T COULTER EXECUTIVE DIRECTOR 40.00 X X 114148 0 8419 MELANIE BENJAMIN CHAIRWOMAN/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 MARY AL BALBER DIRECTOR 0.10 X 0 0 0 NORMA BIXBY DIRECTOR 0.10 X 0 0 0 TERRI HENRY DIRECTOR 0.10 X 0 0 0 DARWIN HILL DIRECTOR 0.10 X 0 0 0 ANDREW HUFF DIRECTOR 0.10 X 0 0 0 JUANITA CABRERA LOPEZ DIRECTOR 0.10 X 0 0 0 WILL MICKLIN DIRECTOR 0.10 X 0 0 0 359238 0 36882 3 0 0 0 ASSOCIATION INTERETNICA DE DESARROLLO DE AV SAN EUGENIO 981 LIMA PE LAND TITLING & PROTECTION SERVICES 238818 1 105362 789498 894860 107626 107626 59672 59241 431 431 431 MISCELLANEOUS REVENUE 900099 45107 45107 45107 1048024 0 0 153164 X 15400 15400 122573 103937 14560 4076 574944 487523 68303 19118 30170 24865 4333 972 75010 54708 16877 3425 54880 45200 8141 1539 59024 46375 10866 1783 144918 113863 26678 4377 6348 6348 638030 501303 117456 19271 23581 23581 2897 2234 557 106 31726 21462 8564 1700 54839 42119 11536 1184 41996 38822 3174 6545 4077 2383 85 DUES AND REGISTRATION 4506 3157 97 1252 MEETINGS AND HOSPITALIT 1416 1017 399 7617 2096 1326 4195 1896420 1531739 301598 63083 2696623 381727 1522749 2677704 15526373 15732492 2209 12743 174390 155029 11153 19361 567729 781658 1325 87323 20328161 19693008 64669 95782 61004 0 85998 64669 242784 X 962404 1014333 19301088 18435891 20263492 19450224 20328161 19693008 -848396 35128 0 X 0 1 X 1 0 X 1138453 1066468 2401169 948387 894860 6449337 1138453 1066468 2401169 948387 894860 6449337 2468666 3980671 23088 21678 11597 20306 107626 184295 67 302 79 142 45107 45697 6679329 0.59600 0.53060 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1833337 1833337 241667 60417 0 0 147247 235886 210187 241667 834987 1252481 112 0 0 112 36812 58972 52547 60417 208748 313122 112 0 0 112 736298 54194 790492 819133 500 -83335 736298 794491 1000 24631 820122 773639 600 20252 794491 568144 107771 97724 773639 0.00000 0.72210 0.27790 0 0 5331 5331 0 169059 149698 19361 19361 RIGHT-OF-USE LEASE LIABILITIES 85998 85998 X 1141748 35128 64944 100072 1041676 6348 6348 1048024 1955016 64944 64944 1890072 6348 6348 1896420 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, DC 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 NONPROFIT 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 DC CORPORATE FRANCHISE TAX. THE CENTER CONDUCTS PROGRAMS OF PUBLIC EDUCATION AND LEGAL REPRESENTATION ON ISSUES CONCERNING INDIAN PEOPLES WORLDWIDE. IT HAS OFFICES IN WASHINGTON, DC 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 TAXING AUTHORITY COULD RESULT IN AN ADJUSTMENT, WHICH WOULD BE RECORDED IN THE YEAR ASSESSED ON THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. SOUTH AMERICA 0 0 PROGRAM SERVICES SERVICES TO INDIGENOUS PEOPLE AND PROTECT THEIR LANDS 270400 0 0 0 0 0 0 270400 0 270400 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. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY APPOINT AN EXECUTIVE COMMITTEE CONSISTING OF MEMBERS OF THE BOARD OF DIRECTORS, ALTHOUGH THE BOARD DID NOT HAVE AN ACTIVE EXECUTIVE COMMITTEE IN 2023. THE EXECUTIVE COMMITTEE WOULD HAVE AND EXERCISE ALL THE POWERS OF THE BOARD DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD EXCEPT THAT, AS PROVIDED BY LAW, THE EXECUTIVE COMMITTEE WOULD NOT HAVE THE POWER TO AUTHORIZE DISTRIBUTIONS; FILL VACANCIES ON THE BOARD OR ON ANY OF ITS COMMITTEES; OR ADOPT, AMEND, OR REPEAL BYLAWS. THE EXECUTIVE COMMITTEE WOULD KEEP A RECORD OF ITS PROCEEDINGS, WHICH WOULD BE REPORTED TO THE BOARD OF DIRECTORS AT ITS NEXT MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWED A DRAFT OF THE 990 FOR ACCURACY. THE DRAFT WAS THEN CIRCULATED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL BEFORE THE 990 WAS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST 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. FORM 990, PART VI, SECTION C, LINE 19 THE 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE, INDIANLAW.ORG. FORM 1023, 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 OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 501,303. MANAGEMENT AND GENERAL EXPENSES 117,456. FUNDRAISING EXPENSES 19,271. TOTAL EXPENSES 638,030.