2025-06-06T09:38:14-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2024-01-01 521121079 INDIAN LAW RESOURCE CENTER INDI 4064492006 602 NORTH EWING HELENA MT 59601 CHRISTOPHER FOLEY EXECUTIVE DIRECTOR 4064492006 2025-06-04 1 1 KURT BENNION CPA P01469618 4252506100 2025-06-04 2024 2025-03-06 01:10:19Z CHRISTOPHER FOLEY 602 NORTH EWING HELENA MT 59601 3931055 0 X WWW.INDIANLAW.ORG X 1978 DC TO ADVANCE JUSTICE AND EQUALITY FOR INDIGENOUS PEOPLES IN THE AMERICAS. 12 11 11 17 0 0 894860 1723043 0 0 108057 237520 45107 16299 1048024 1976862 15400 22688 0 0 857577 1030574 0 0 105308 1023443 2096836 1896420 3150098 -848396 -1173236 19693008 18540226 242784 257053 19450224 18283173 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 1652119 1000 0 INDIGENOUS LAND TITLING - RESEARCHED LAND TITLING ISSUES AND PROVIDED TECHNICAL ASSISTANCE TO LAND TITLING 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. 200884 21688 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 UN AND AMERICAN DECLARATIONS ON THE RIGHTS OF INDIGENOUS PEOPLES, CONSULTATIONS WITH INDIGENOUS LEADERS AND INDIVIDUALS, AND ONGOING RESEARCH ABOUT THE LAWS AND PUBLIC POLICIES IMPACTING INDIGENOUS PEOPLES AND PUBLIC OUTREACH. 174510 0 0 MEXICO, CENTRAL, AND SOUTH AMERICA - PROVIDED LEGAL AND ADVOCACY ASSISTANCE TO INDIGENOUS COMMUNITIES IN MEXICO,CENTRAL, AND SOUTH AMERICA, PARTICULARLY IN RELATION TO LAND RIGHTS, THREATS TO LAND RIGHTS ARISING FROM INDUSTRIAL DEVELOPMENTS. OUR WORK INCLUDED PUBLIC EDUCATION WORK TO BUILD SUPPORT FOR IMPLEMENTATION OF RULINGS REGARDING LAND RIGHTS BY THE INTER-AMERICAN COURT OF HUMAN RIGHTS. 341236 0 0 ALL OTHER PROGRAMS - OTHER PROJECTS OF THE CENTER INCLUDE SAFE WOMEN STRONG NATIONS; MDB PROJECT, JUJUY PROJECT, AND OTHER LESS SPECIFIC MISSION EFFORTS OF THE ORGANIZATION. 341236 0 0 2368749 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 11 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 612 NORTH EWING HELENA MT 59601 LEONARDO A CRIPPA SENIOR ATTORNEY 40.00 X 129645 0 20371 ARMSTRONG A WIGGINS DIRECTOR OF DC OFFICE 40.00 X 124154 0 23860 ROBERT T COULTER EXECUTIVE DIRECTOR (THRU DEC 2024) & DIRECTOR 40.00 X X 114301 0 29604 ALLYSSA GAPINSKI DIRECTOR OF DEVELOPMENT 40.00 X 100153 0 31871 CHRISTOPHER FOLEY EXECUTIVE DIRECTOR (AS OF DEC 2024) 40.00 X 105173 0 12035 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 573426 0 117741 5 0 1 0 ASOCIACION INTERETNICA DE DESARROLLO DE 981 AVENIDA SAN EUGENIO LA VICTORIA LIMA PE 15034 ILI PROJECT SERVICES 954183 COORDENCACAO DAS ORGANIZACOES INDIGENAS 235 PRESIDENTE VARGAS MANAUS AMAZONAS BR 69025-090 PROJECT SERVICES 275000 DENNIS TROTTER 5611 MOUNTAIN HERITAGE ROAD UNIT C HELENA MT 59602 CHIEF OPERATING OFFICER 117500 DIVERGE FINANCE COOPERATIVE 2112 BROADWAY ST NE 225 PMB 120 MINNEAPOLIS MN 55413 ACCOUNTING SERVICES 100554 4 1723043 1723043 232890 232890 1958823 1954193 4630 4630 4630 MISCELLANEOUS REVENUE 900099 16299 16299 16299 1976862 0 0 253819 X 22688 22688 261127 221424 31020 8683 592358 386952 147819 57587 55802 38786 12534 4482 54161 20390 19110 14661 67126 47309 14808 5009 55530 42817 12668 45 129773 100064 29605 104 8859 8859 1524693 1175638 347828 1227 1700 1700 5377 3908 1305 164 37557 26411 8684 2462 105621 85504 15204 4913 177504 165596 11908 15907 8424 6379 1104 MEETINGS AND HOSPITALIT 10110 10022 88 DUES AND REGISTRATION 8333 3041 4201 1091 15872 8075 4021 3776 3150098 2368749 676041 105308 381727 284638 15732492 11735692 12743 105851 185639 160543 19361 25096 3459362 6335665 87323 53284 19693008 18540226 95782 157929 61004 47165 85998 51959 242784 257053 X 1014333 971568 18435891 17311605 19450224 18283173 19693008 18540226 -1173236 6185 0 X 0 1 X 1 0 X 1066468 2401169 948387 894860 1723043 7033927 1066468 2401169 948387 894860 1723043 7033927 1996407 5037520 21678 11597 20306 107626 232890 394097 302 79 142 45107 16299 61929 7489953 0.67260 0.59600 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 3044790 3044790 302240 75560 0 0 235886 210187 241667 302240 989980 1484970 0 0 0 58972 52547 60417 75560 247496 371244 0 0 0 790492 2000 38644 831136 736298 54194 790492 819133 500 -83335 736298 794491 1000 24631 820122 773639 600 20252 794491 0.00000 0.68923 0.31077 0 0 5331 5331 0 180308 155212 25096 25096 RIGHT-OF-USE LEASE LIABILITIES 51959 51959 X 2017172 6185 42984 49169 1968003 8859 8859 1976862 3184223 42984 42984 3141239 8859 8859 3150098 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 1550353 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES SERVICES TO INDIGENOUS PEOPLE AND PROTECT THEIR LANDS 29917 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SERVICES TO INDIGENOUS PEOPLE AND PROTECT THEIR LANDS 2888 0 0 0 0 0 0 1583158 0 1583158 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. 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. X 0 0 0 0 0 0 0 0 0 LEONARDO A CRIPPA SENIOR ATTORNEY 129645 0 0 0 0 0 0 0 20371 0 150016 0 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR'S COMPENSATION WAS REVIEWED AND APPROVED BY THE BOARD. THE SALARY WAS REVIEWED AND APPROVED IN THE EXECUTIVE SESSION WHERE THE EXECUTIVE DIRECTOR WAS NOT PRESENT. 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 1,175,638. MANAGEMENT AND GENERAL EXPENSES 347,828. FUNDRAISING EXPENSES 1,227. TOTAL EXPENSES 1,524,693.