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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)</FormAndLineReferenceDesc>
        <ExplanationTxt>NIEA follows the Financial Accounting Standards Board Accounting Standards Codification, which provides guidance on accounting for uncertainty in income taxes recognized in NIEAs financial statements. NIEA had no unrecognized tax benefits related to uncertain tax postions in its information return that would qualify for either recognition or disclosure in its financial statements.NIEAs policy would be to recognize interest and penalties on tax positions related to its unrecognized tax benefits in income tax expense in the financial statements. Through year end, there have been no matters that would have resulted in an accrual for interest and/or penalties.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="990J">
      <Form990OfOtherOrganizationsInd>X</Form990OfOtherOrganizationsInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Diana Cournoyer</PersonNm>
        <TitleTxt>Former Executive Director</TitleTxt>
        <BaseCompensationFilingOrgAmt>152664</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>4580</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>18565</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>175809</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Rusty Creed Brown</PersonNm>
        <TitleTxt>Deputy Director</TitleTxt>
        <BaseCompensationFilingOrgAmt>142165</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>4265</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>13785</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>160215</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>NIEA is a membership organization. Membership dues range from $80 per year for a basic membership, $150 per year for professional membership and $200 per year for premium membership. NIEA offers organizational membership ranging from $2500 to $25,000; the benefits include convention registration discounts, subscription to Tribal College Journal, merchandise and webinar discounts, and NIEA Annual Hill Week Event discount.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Members vote to elect members of the board of directors and for future convention sites (cities) every year at the annual convention.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>The NIEA Board of Directors is made up of thirteen American Indians, Alaska Native, and Native Hawaiians from across the country. General board members serve a 4-year term; Student board members serve a 2-year term. New board members are elected by popular vote by NIEA membership, in good standing, during NIEAs Annual Convention. Any person proposing to revise or amend the NIEA Constitution and By-laws shall be an NIEA member in good standing. NIEA members in good standing have the option of presenting for membership consideration any proposed revision or amendment by a petition signed by NIEA voting members totaling not less than fifty (50) of the NIEA voting membership at least thirty (30) days prior to the annual convention. Such petition shall be filed with the NIEA Secretary after which the NIEA Board shall direct that the proposed revision or amendment be submitted to a vote of the NIEA membership at the annual convention.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The return was prepared by outside accountants and reviewed by senior management. The draft of the 990 form and schedules was provided to the fiscal committee and to the president of The Board of Directors, as well as to the executive director. The entire Board received a copy of the 990 before it was filed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each board member annually signs a certificate which affirms that he or she: (i) has received a copy of the policy; (ii) has read and understands the policy; (iii) has agreed to comply with the policy; and, (iv) understands that NIEA is a not-for-profit organization and that in order to maintain its federal tax exemption it must engage primarily in activities which are consistent with its tax-exempt purpose. After disclosure of the actual or possible conflict of interest, the president brings the conflict to the executive committee who will discuss and act on the issue. If the board member is also a member of the executive committee, he or she must recuse him or herself from this discussion. If the executive committee determines that a conflict of interest exists, or may exist, it is the prerogative of the executive committee to decide on appropriate actions. These determinations may include mere notification of the entire board, recusal from decision making on the matter at hand, or resignation from that part of NIEAs governance structure where the conflict exists. The affected board member is bound by the decision of the executive committee. Any doubt regarding whether a conflict of interest exists will be resolved in favor of disclosure, abstention and absence. The same conflict of interest policy applies to board of directors and employees.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>On an annual basis, the compensation of the executive director is reviewed by the executive committee of The Board of Directors, utilizing input from the accounting consultant, salary surveys, historic information and information obtained from review of available public copies of the 990s of other nonprofit organizations. The decision and procedure is documented in the committee meeting minutes. This procedure was last completed during 2022.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NIEA makes its IRS Form 990, by-laws and constitution available on its website. The conflict of interest policy and financial statements are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other fees for services expenses Part IX line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Convention: $99,181Other Consultants: $1,390,005</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>Mission Statement: The National Indian Education Association advances comprehensive, culture-based educational opportunities for American Indians, Alaska Natives, and Native Hawaiians. Our traditional Native cultures and values are the foundations of our learning therefore, NIEA will: Promote educational sovereignty; Support continuing use of traditional knowledge and language; and Improve educational opportunities and results in our communities. The Organization supports tribes and communities in developing capacity to administer excellent education programs by promoting culture-based education models which strengthens languages and preserve traditional practices of their communities.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>