2026-02-03T13:49:45-05:00 2025-09-30 460257538 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2024-10-01 460220678 CRAZY HORSE MEMORIAL FOUNDATION CRAZ 6056734681 12151 AVENUE OF THE CHIEFS CRAZY HORSE SD 577308900 WHITNEY RENCOUNTRE II CEO 6056734681 2026-02-03 true true JEANETTE SCHROEDER CPA P00479382 6053425630 2026-02-03 2024 2025-03-06 01:10:19Z WHITNEY RENCOUNTRE II 12151 AVENUE OF THE CHIEFS CRAZY HORSE SD 577308900 19373300 false X WWW.CRAZYHORSEMEMORIAL.ORG X 1948 SD OUR MISSION IS EXPLAINED IN SCH O. IN ADDITION TO THE PROGRAM COSTS INCLUDED IN THE 990, WE HAVE INVESTED OVER 73M IN THE MOUNTAIN CARVING AND NATIVE AMERICAN ART/ARTIFACTS DISPLAYED IN THE INDIAN MUSEUM OF NORTH AMERICA. 26 23 163 26 0 6123907 5857407 5171706 4837318 1802339 2041598 498887 489223 13596839 13225546 148086 162134 0 4325807 4745857 0 1582757 4418552 5113218 8892445 10021209 4704394 3204337 136942010 141501841 1037821 1219172 135904189 140282669 X THE MISSION OF CRAZY HORSE MEMORIAL FOUNDATION IS TO PROTECT AND PRESERVE THE CULTURES, TRADITIONS, AND LIVING HERITAGE OF THE NORTH AMERICAN INDIANS. CRAZY HORSE MEMORIAL REMAINS COMMITTED TO THE PROMISE SCULPTOR KORCZAK ZIOLKOWSKI MADE TO CHIEF HENRY STANDING BEAR AND OTHER NATIVE ELDERS IN RESPONSE TO THEIR INVITATION TO CARVE AND MAINTAIN A MONUMENT CELEBRATING NATIVE AMERICAN CULTURE. TODAY, CRAZY HORSE MEMORIAL STANDS AS A BEACON TO THE WORLD WITH HUNDREDS OF THOUSANDS OF PEOPLE VISITING EACH YEAR. THE ICONIC MONUMENT RAISES INTEREST AND WELCOMES ALL TO VISIT, LEARN, AND BE INSPIRED BY THE CULTURE, TRADITIONS, AND WISDOM OF NATIVE AMERICANS. SINCE ITS FOUNDING IN 1948, CRAZY HORSE MEMORIAL FOUNDATION HAS DEMONSTRATED ITS COMMITMENT TO FULFILLING THE MISSION THROUGH FOUR MAJOR PROJECTS - THE WORLD'S LARGEST SCULPTURE IN PROGRESS OF LAKOTA LEADER CRAZY HORSE, THE INDIAN MUSEUM OF NORTH AMERICA, THE NATIVE AMERICAN AND EDUCATIONAL CULTURAL CENTER, AND CRAZY HORSE MEMORIAL UNIVERSITY false false 5914205 162134 4869820 THE COLOSSAL MOUNTAIN CARVING OF CRAZY HORSE (TASUNKE WITCO C.1840-1877) RIDING HIS STEED OUT OF THE GRANITE OF THE BLACK HILLS (HE SAPA) GESTURING FORWARD AS HE PROCLAIMS, "MY LANDS ARE WHERE MY DEAD LIE BURIED," WILL BE APPROXIMATELY 641 FEET LONG AND 563 FEET HIGH WHEN COMPLETE. CRAZY HORSE'S COMPLETED FACE CURRENTLY STANDS 87 FEET AND 6 INCHES HIGH. COMPARISONS TO OTHER FAMOUS LANDMARKS PROVIDE PERSPECTIVE; FOR EXAMPLE, THE STATUE OF LIBERTY IS 305 FEET TALL, THE WASHINGTON MONUMENT IS 554 FEET AND 7 INCHES HIGH, AND THE GREAT PYRAMID OF GIZA IN EGYPT STANDS 455 FEET TALL. CURRENT CARVING EFFORTS FOCUS ON THE HORSE'S MANE, THE TOP OF CRAZY HORSE'S HEAD, AND THE RIGHT SHOULDER. THE LEFT HAND HAS BEEN LARGELY FINISHED, ALONG WITH MUCH OF THE LEFT FOREARM, AS WELL AS TREMENDOUS PROGRESS ALONG THE WHOLE LENGTH OF THE LEFT ARM ON THE BACKSIDE OF THE CARVING. THE HORSE'S MANE WILL TAKE TIME GIVEN ITS SHEER MAGNITUDE - ROUGHLY 32,000 SQUARE FEET OF SURFACE AREA TO BE CARVED. A LARGE TOWER CRANE HAS BEEN INSTALLED, FACILITATING CARVING. THE MOUNTAIN CREW USES LABOR-INTENSIVE TECHNIQUES FOR THIS DELICATE PHASE OF CARVING. MANY OF THE ONGOING CHANGES ON THE MONUMENTAL SCULPTURE ARE VISIBLE FROM THE VISITOR CENTER, WHICH IS ABOUT ONE MILE AWAY. CRAZY HORSE MEMORIAL IS AN ACTIVE MOUNTAIN CARVING SITE AND A MODERN WONDER OF THE WORLD. AT FIRST IT MAY SEEM THAT THE GREAT CARVING IS THE WHOLE POINT OF CRAZY HORSE MEMORIAL FOUNDATION. THE CARVING IS CERTAINLY CENTRAL AS A MARVEL OF LANDSCAPE, ART, AND ENGINEERING, BUT THE SHARED VISION TO HONOR AND PRESERVE THE CULTURE OF AMERICAN INDIANS INVOLVES EVEN MORE. CRAZY HORSE MEMORIAL FOUNDATION IS EVEN MORE THAN AN ENDURING TRIBUTE; IT IS A LIVING MEMORIAL, EDUCATING ALL WHO ENCOUNTER IT. THE EDUCATIONAL AND CULTURAL PROGRAMS AND ACTIVITIES OF CRAZY HORSE MEMORIAL FOUNDATION'S INDIAN MUSEUM OF NORTH AMERICA, NATIVE AMERICAN AND EDUCATIONAL CULTURAL CENTER, AND CRAZY HORSE MEMORIAL UNIVERSITY EXEMPLIFY THE MEMORIAL'S EDUCATIONAL AND HUMANITARIAN PURPOSE. THE INDIAN MUSEUM OF NORTH AMERICA IS HOME TO AN EXTRAORDINARY COLLECTION OF ART AND ARTIFACTS REFLECTING THE DIVERSE HISTORIES AND CONTEMPORARY CULTURES OF NATIVE AMERICANS THROUGHOUT NORTH AMERICA. THE MUSEUM WAS OFFICIALLY DEDICATED ON MAY 30, 1973, AND IT HAS GROWN SINCE ITS HUMBLE BEGINNINGS. EXHIBITS ARE CURRENTLY CHOSEN FROM OVER 14,000 ACCESSIONED PIECES OF ART AND ARTIFACTS REPRESENTING HUNDREDS OF NATIVE CULTURES THROUGHOUT NORTH AMERICA. THE INDIAN MUSEUM OF NORTH AMERICA'S CULTURAL PROGRAMS COME ALIVE THROUGH ITS EXHIBITS, NATIVE ARTISTS, MUSIC, DANCE, AND NUMEROUS EDUCATIONAL OPPORTUNITIES FOR VISITORS OF ALL AGES. NATIVE ARTISTS, NATIONAL AND LOCAL NATIVE PERFORMERS, AND LECTURERS OF VARIOUS BACKGROUNDS AND DISCIPLINES OFFERED CULTURAL PROGRAMS DURING THE 2025 SUMMER SEASON. THE VISITING PUBLIC CAN ACTUALLY EXPERIENCE THREE MUSEUMS OF CRAZY HORSE MEMORIAL. THE MOUNTAIN CARVING GALLERY AND THE ZIOLKOWSKI FAMILY LIFE MUSEUM COMPLIMENT THE INDIAN MUSUEM OF NORTH AMERICA SHARING THE FULL STORY OF THE MEMORIAL. CRAZY HORSE MEMORIAL IS COMMITTED TO THE PAST, PRESENT, AND FUTURE OF NATIVE NATIONS. THE COMMITMENT TO THE FUTURE IS SPECIFICALLY REALIZED BY THE ESTABLISHMENT OF CRAZY HORSE MEMORIAL UNIVERSITY, WHICH WAS REBRANDED IN 2025 FROM THE INDIAN UNIVERSITY OF NORTH AMERICA. THE OVERARCHING GOALS OF CRAZY HORSE MEMORIAL UNIVERSITY INCLUDE ENGAGING STUDENTS IN A NATIVE- FOCUSED ACADEMIC EXPERIENCE AND COMMUNITY DEMONSTRATING THE VITALITY OF THE NATIVE AMERICAN PEOPLE AND PROVIDING THE NECESSARY STUDENT SUPPORT TO INCREASE COLLEGE PERSISTENCE AND COLLEGE COMPLETION RATES OF NATIVE AMERICAN STUDENTS. THEN UNIVERSITY'S FIRST ACADEMIC PROGRAM COMMENCED IN THE SUMMER OF 2010 IN A NEWLY CONSTRUCTED INSTRUCTIONAL AND RESIDENTIAL FACILITY. THE UNIVERSITY IS A PLACE WHERE HIGHER EDUCATION, INTERNSHIP EXPERIENCES, AND POST-SECONDARY SKILLS AND RESOURCES ARE PROVIDED TO NATIVE YOUTH GUIDING THEM IN SUCCESSFULLY COMPLETING THEIR EDUCATIONAL GOALS AND LIFE DREAMS. THE SUMMER SEMESTER UNIVERSITY PROGRAM, TITLED 7TH GEN., OFFERS ACCEPTED STUDENTS THE OPPORTUNITY TO COMPLETE THEIR FIRST SEMESTER OF COLLEGE AT CRAZY HORSE MEMORIAL UNIVERSITY AND RECEIVE EXTENDED STUDENT SUCCESS COACHING THROUGH COLLEGE COMPLETION, REGARDLESS OF WHERE THEY CONTINUE THEIR COLLEGE STUDIES. THE UPPER LEVEL 7TH GEN. PROGRAM EXTENDS 3-6 CREDIT HOURS TO EACH STUDENT INCLUDING AN EXPERIENTIAL LEADERSHIP CLASS. CRAZY HORSE MEMORIAL FOUNDATION FUNDS THE STUDENT TUITION, BOOKS, STUDENT PAID INTERNSHIPS, THE MAJORITY OF THE STUDENT FOOD AND LODGING COSTS, FACULTY AND STAFF SALARIES, AND FACULTY FOOD AND LODGING. THE UNIVERSITY TRANSITIONED ITS PROGRAMMING EFFORTS FROM THE FALL WIZIPAN PROGRAM TO A NEW UNDERGRADUATE CERTIFICATE PROGRAM BEGINNING IN 2025. THE NEW PROGRAM, WICHOZANI, IS FOCUSED ON INDIGENOUS HEALTH AND WELLNESS, WHICH ALIGNS WITH THE VISION OF FOUNDERS CHIEF HENRY STANDING BEAR AND KORCZAK ZIOLKOWSKI. BLACK HILLS STATE UNIVERSITY PARTNERED WITH CRAZY HORSE MEMORIAL UNIVERSITY PROVIDING STUDENTS WITH A 12-CREDIT CERTIFICATE ADDRESSING A CRITICAL NEED IN NATIVE HEALTH ISSUES, LEADING TO CAREER PATHS IN HEALTHCARE FIELDS, AND DELIVERING THE KNOWLEDGE TO BETTER SERVE THEIR COMMUNITIES. BLACK HILLS STATE UNIVERSITY CONTINUES TO WORK WITH CRAZY HORSE MEMORIAL UNIVERSITY ON FUTURE PROGRAMMING. THE DISTINCTIVE PROGRAMS OF CRAZY HORSE MEMORIAL UNIVERSITY WHERE HIGHER EDUCATION, UNIQUE ACADEMIC PROGRAMS, COMMUNITY, INTERNSHIP EXPERIENCES, AND NUMEROUS RESOURCES ARE PROVIDED TO NATIVE YOUTH, GUIDING THEM IN SUCCESSFULLY COMPLETING THEIR HIGHER EDUCATIONAL GOALS AND LIFE DREAMS ARE UNLIKE ANY HIGHER EDUCATION EXPERIENCE IN THE WORLD. SINCE THE UNIVERSITY'S INCEPTION IN 2010, OVER 500 STUDENTS FROM OVER 41 DIFFERENT NATIVE NATIONS HAVE ENROLLED IN 7TH GEN., WIZIPAN, AND WICHOZANI BENEFITTING FROM THE STUDENT SUCCESS COACHING CONTINUED SUPPORT. UNIVERSITY FACULTY AND STAFF RESEARCH THE HIGHER EDUCATION STATUS OF STUDENTS WHO SUCCESSFULLY COMPLETED ACADEMIC PROGRAMS AND CONTINUED THEIR STUDIES AT OVER 50 DIFFERENT COLLEGES AND UNIVERSITIES THROUGHOUT THE UNITED STATES. OVER THE PAST SIXTEEN YEARS, THE COMBINED COLLEGE PERSISTENCE/COLLEGE GRADUATION RATE OF RESPONDENTS HAS RANGED FROM 72-87%. COLLEGE GRADUATES ARE CURRENTLY EMPLOYED AS TEACHERS, NURSES, ATHLETIC TRAINERS, LAW ENFORCEMENT OFFICERS, COUNSELORS, MUSEUM PROFESSIONALS, A DENTAL HYGIENIST, AND IN NUMEROUS PROFESSIONAL BUSINESS CAREERS. MANY OF THE NATIVE STUDENTS WHO STARTED THEIR HIGHER EDUCATION JOURNEYS AT CRAZY HORSE MEMORIAL UNIVERSITY ARE PURSUING GRADUATE DEGREES. NATIVE AMERICAN STUDENTS REMAIN AMONG THE MOST VULNERABLE IN OUR NATION'S EDUCATION SYSTEM, 35% OF NATIVE AMERICAN STUDENTS ARE RAISED IN IMPOVERISHMENT. NATIVE STUDENTS REPRESENT ONLY 1% OF THE U.S. UNDERGRADUATE STUDENT POPULATION AND LESS THAN 1% OF THE GRADUATE STUDENT POPULATION. ONLY 17% OF NATIVE HIGH SCHOOL STUDENTS CONTINUE THEIR EDUCATION, CITING FUNDING AND GEOGRAPHIC ISOLATION AS THEIR TOP REASONS FOR NOT ATTENDING COLLEGE. AND, OF THE NATIVE STUDENTS WHO ATTEND COLLEGE, GRADUATION RATES ARE 20% LOWER OR MORE THAN NON-NATIVE STUDENTS. NATIVE AMERICANS, ESPECIALLY THOSE IN SOUTH DAKOTA, ARE A DISADVANTAGED POPULATION WITH FEW POSSESSING COLLEGE EDUCATIONS. THE UNIVERSITY IS COMMITTED TO PARTNERSHIPS WHICH PROVIDE FRESH APPROACHES TO LEARNING, TO COMPREHENSIVE, STRONG STUDENT SUPPORT BEYOND WHAT IS FOUND IN TRADITIONAL MAINSTREAM HIGHER EDUCATION, TO EXPERIENTIAL LEARNING, AND TO DEVELOPING A NEW NATIVE NARRATIVE WHICH VALIDATES, EMPOWERS, AND INSPIRES THE STUDENTS WHO ATTEND. CRAZY HORSE MEMORIAL FOUNDATION ACCEPTS NO GOVERNMENT FUNDING FOR ITS PROGRAMS OR ACTIVITIES. THE MEMORIAL IS SUSTAINED SOLELY THROUGH CONTRIBUTIONS AND ADMISSIONS TO THE MEMORIAL. CHARITABLE GIFTS ARE RECEIVED FROM INDIVIDUALS THROUGHOUT THE UNITED STATES AND THE WORLD, GIVING TESTIMONY TO THE FACT THAT CRAZY HORSE MEMORIAL FOUNDATION IS AN EDUCATIONAL AND HUMANITARIAN PUBLIC CHARITY OF INTERNATIONAL SCOPE. IT IS IMPORTANT FOR DONORS TO KNOW THAT THE FY2025 MOUNTAIN CARVING EXPENSES OF 5,274,380 ARE CAPITALIZED. AMOUNTS CAPITALIZED INCLUDE BOTH DIRECT COSTS AND INDIRECT COSTS (BASED ON AN ALLOCATION OF MOUNTAIN SALARIES TO TOTAL SALARIES). CAPITALIZED COSTS ARE, THEREFORE, REVEALED AS AN ASSET RATHER THAN A PROGRAM EXPENSE ON THE FORM 990. AS A RESULT, PROGRAM EXPENSES AS A PERCENTAGE OF TOTAL EXPENSES IN FY2025 ARE 59% ON THE FORM 990. WITH THE MOUNTAIN CARVING EXPENSES ADDED, THE PERCENTAGE IS 73%. CONSIDERING THE ACCRUAL METHOD OF ACCOUNTING USED BY CRAZY HORSE MEMORIAL, THE 990 SHOWS IT COST 27 CENTS TO RAISE A DOLLAR IN FY2025. CRAZY HORSE MEMORIAL FOUNDATION IS GOVERNED BY A BOARD OF DIRECTORS AND LED BY A SENIOR EXECUTIVE TEAM COMPRISED OF THE CEO, CFO, AND CMO. EACH EXECUTIVE LEADER HAS DISTINCTIVE RESPONSIBILITIES, MANY OF WHICH ARE ATTRIBUTED TO THE MOUNTAIN CARVING, MUSEUMS, AND UNIVERSITY IN ADDITION TO MANAGEMENT AND FUNDRAISING. 5914205 true true false false false false false true false true true false false true false true true false false false false false false false false true false true true true false false false false false true true true true true false false false false false false false true 51 0 true 163 true false false false false false true true false false false false false false X 26 23 true false false false false false false true true false false true true true true true true true true false AL AK AR CA CO CT FL GA HI IL KS KY LA MA MD ME MI MN MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV DC X JOE KONKOL 6056734681 12151 AVENUE OF THE CHIEFS CRAZY HORSE SD 57730 X WHITNEY RENCOUNTRE II CEO 50.00 X 231343 0 13318 JOSEPH KONKOL CFO 55.00 X 195390 0 19299 CALEB ZIOLKOWSKI CHIEFMTNOFFI 50.00 X X 185017 0 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10021209 SCHEDULE D, PAGE 2, PART III, LINE 4 THE COLLECTION CONTAINS THE CRAZY HORSE MEMORIAL MOUNTAIN CARVING AND NATIVE AMERICAN ART AND ARTIFACTS WHICH PROTECT AND PRESERVE THE CULTURE, TRADITION, AND LIVING HERITAGE OF THE NORTH AMERICAN INDIANS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE EARNINGS OF THE ENDOWMENT FUNDS ARE TO BE USED AS DIRECTED BY THE DONOR (E.G. MOUNTAIN, UNIVERSITY, OR MUSEUM OPERATIONS). THOSE NOT SPECIFICALLY DIRECTED OTHERWISE ARE USED BY THE FOUNDATION TO MEET THE AREA OF GREATEST NEED IN SUPPORT OF THE OVERALL FOUNDATION MISSION OF HONORING THE CULTURE, TRADITION, AND LIVING HERITAGE OF NORTH AMERICAN INDIANS. IT IS THE HOPE OF THE FOUNDATION THAT THE ENDOWMENT WILL GROW TO A LEVEL THAT WILL SUSTAIN OPERATIONS AND CREATE LESS RELIANCE ON ANNUAL CONTRIBUTIONS. SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CONSDIERED A "PRIVATE FOUNDATION" UNDER SECTION 509(A). AT SEPTEMBER 30, 2025 AND 2024, THE FOUNDATION BELIEVES NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES, OR INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS EXIST. NO FEDERAL INCOME TAX IS PAID UNLESS NET INCOME IS DERIVED FROM ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT ACTIVITIES. NO SUCH ACTIVITIES ARE CONDUCTED. SCHEDULE D, PAGE 4, PART XI, LINE 2D CAMPGROUND RENTAL EXPENSE 88,918 INVENTORY COST OF SALES 452 COST OF FUNDRAISING 30,603 SCHEDULE D, PAGE 4, PART XII, LINE 2D CAMPGROUND RENTAL EXPENSE 88,918 INVENTORY COST OF SALES 452 COST OF FUNDRAISING 30,603 false false 242155 30603 false 242155 30603 30603 211552 SD false THE RAFFLE SALES ARE SOLD AT ONE SITE, AND THERE IS NO NEED FOR false false false 1.00000 JOE KONKOL 12151 AVENUE OF THE CHIEFS CRAZY HORSE SD 57730 false JOE KONKOL 500 RECONCILES TICKETS SOLD TO CASH RECEIVED X X false true WESTERN DAKOTA VO-TECH 800 MICKELSON DR RAPID CITY SD 57703 460340050 GOV 10000 SCHOLARSHIP OGLALA LAKOTA COLLEGE PO BOX 490 KYLE SD 57752 237135915 3 30000 SCHOLARSHIP BLACK HILLS STATE UNIVERSITY 1200 UNIVERSITY AVE SPEARFISH SD 57799 237428348 GOV 31440 SCHOLARSHIP UNIVERSITY OF SOUTH DAKOTA PO BOX 5555 VERMILLION SD 57069 466018891 GOV 9000 SCHOLARSHIP SITTING BULL COLLEGE RR1 FT YATES ND 58538 237373765 GOV 10000 SCHOLARSHIP 5 CASH 23 23249 SCHEDULE I, PAGE 1, PART I, LINE 2 CRAZY HORSE MEMORIAL FOUNDATION MAKES SCHOLARSHIP CONTRIBUTIONS TO VARIOUS ACCREDITED COLLEGES AND UNIVERSITIES WITH THE REQUIREMENT THAT SCHOLARSHIPS BE AWARDED TO NATIVE AMERICAN STUDENTS TO HELP THEM FURTHER THEIR COLLEGE EDUCATION. CRAZY HORSE MEMORIAL FOUNDATION REQUIRES A REPORT OF THE NAMES OF THE SCHOLARSHIP RECIPIENTS TO ENSURE THE SCHOLARSHIPS PROVIDED BY CRAZY HORSE MEMORIAL FOUNDATION ARE SUPPORTING NATIVE AMERICAN STUDENTS. SCHOLARSHIPS ARE ALSO GIVEN TO INDIVIDUALS, WITH MONITORING TO ENSURE THE FUNDS ARE USED FOR EDUCATION COSTS. OTHER CONTRIBUTIONS ARE GIVEN TO CHARITABLE ORGANIZATIONS WITH MISSIONS COMPLEMENTING CRAZY HORSE MEMORIAL FOUNDATION. CORRESPONDENCE IS RECEIVED VERIFYING THE FUNDS WILL BE USED AS INTENDED. X X X X X false false false false false false false false false WHITNEY RENCOUNTRE II CEO 231343 13318 244661 JOSEPH KONKOL CFO 195390 5981 13318 214689 CALEB ZIOLKOWSKI CHIEFMTNOFFICER/DIR 185017 5643 13318 203978 MARY MURTALA CHIEF DEVEL. OFFICER 178383 13318 191701 KORCZAK'S HERITAGE FAMILY 232701 TRADEMARK false MARK ZIOLKOWSKI FAMILY 86493 INDEP. CONTRACTOR false ADAM ZIOLKOWSKI FAMILY 25307 PAYROLL false DEIADRA ZIOLKOWSKI FAMILY 52980 PAYROLL false ALISHA HERMAN FAMILY 44587 PAYROLL false JESSIE RENCOUNTRE FAMILY 18600 INDEP. CONTRACTOR false SCHEDULE L, PART V SEE SCHEDULE O, PART VII FOR ADDITIONAL INFORMATION REGARDING THE ZIOLKOWSKI FAMILY INVOLVEMENT IN THE FOUNDATION. X 13 57540 APPRAISAL/ESTD MARKET X 2020 ESTD MARKET X REPAIRS/EQUIP 7 530654 COST X SUPPLIES 45 13746 COST false true false FORM 990 - ORGANIZATION'S MISSION THE MISSION OF CRAZY HORSE MEMORIAL FOUNDATION IS TO PROTECT AND PRESERVE THE CULTURES, TRADITIONS, AND LIVING HERITAGE OF THE NORTH AMERICAN INDIANS. CRAZY HORSE MEMORIAL REMAINS COMMITTED TO THE PROMISE SCULPTOR KORCZAK ZIOLKOWSKI MADE TO CHIEF HENRY STANDING BEAR AND OTHER NATIVE ELDERS IN RESPONSE TO THEIR INVITATION TO CARVE AND MAINTAIN A MONUMENT CELEBRATING NATIVE AMERICAN CULTURE. TODAY, CRAZY HORSE MEMORIAL STANDS AS A BEACON TO THE WORLD WITH HUNDREDS OF THOUSANDS OF PEOPLE VISITING EACH YEAR. THE ICONIC MONUMENT RAISES INTEREST AND WELCOMES ALL TO VISIT, LEARN, AND BE INSPIRED BY THE CULTURE, TRADITIONS, AND WISDOM OF NATIVE AMERICANS. SINCE ITS FOUNDING IN 1948, CRAZY HORSE MEMORIAL FOUNDATION HAS DEMONSTRATED ITS COMMITMENT TO FULFILLING THE MISSION THROUGH FOUR MAJOR PROJECTS - THE WORLD'S LARGEST SCULPTURE IN PROGRESS OF LAKOTA LEADER CRAZY HORSE, THE INDIAN MUSEUM OF NORTH AMERICA, THE NATIVE AMERICAN AND EDUCATIONAL CULTURAL CENTER, AND CRAZY HORSE MEMORIAL UNIVERSITY, AND WHEN PRACTICAL, A MEDICAL TRAINING CENTER. FORM 990, PAGE 2, PART III, LINE 4A THE COLOSSAL MOUNTAIN CARVING OF CRAZY HORSE (TASUNKE WITCO C.1840-1877) RIDING HIS STEED OUT OF THE GRANITE OF THE BLACK HILLS (HE SAPA) GESTURING FORWARD AS HE PROCLAIMS, "MY LANDS ARE WHERE MY DEAD LIE BURIED," WILL BE APPROXIMATELY 641 FEET LONG AND 563 FEET HIGH WHEN COMPLETE. CRAZY HORSE'S COMPLETED FACE CURRENTLY STANDS 87 FEET AND 6 INCHES HIGH. COMPARISONS TO OTHER FAMOUS LANDMARKS PROVIDE PERSPECTIVE; FOR EXAMPLE, THE STATUE OF LIBERTY IS 305 FEET TALL, THE WASHINGTON MONUMENT IS 554 FEET AND 7 INCHES HIGH, AND THE GREAT PYRAMID OF GIZA IN EGYPT STANDS 455 FEET TALL. CURRENT CARVING EFFORTS FOCUS ON THE HORSE'S MANE, THE TOP OF CRAZY HORSE'S HEAD, AND THE RIGHT SHOULDER. THE LEFT HAND HAS BEEN LARGELY FINISHED, ALONG WITH MUCH OF THE LEFT FOREARM, AS WELL AS TREMENDOUS PROGRESS ALONG THE WHOLE LENGTH OF THE LEFT ARM ON THE BACKSIDE OF THE CARVING. THE HORSE'S MANE WILL TAKE TIME GIVEN ITS SHEER MAGNITUDE - ROUGHLY 32,000 SQUARE FEET OF SURFACE AREA TO BE CARVED. A LARGE TOWER CRANE HAS BEEN INSTALLED, FACILITATING CARVING. THE MOUNTAIN CREW USES LABOR-INTENSIVE TECHNIQUES FOR THIS DELICATE PHASE OF CARVING. MANY OF THE ONGOING CHANGES ON THE MONUMENTAL SCULPTURE ARE VISIBLE FROM THE VISITOR CENTER, WHICH IS ABOUT ONE MILE AWAY. CRAZY HORSE MEMORIAL IS AN ACTIVE MOUNTAIN CARVING SITE AND A MODERN WONDER OF THE WORLD. AT FIRST IT MAY SEEM THAT THE GREAT CARVING IS THE WHOLE POINT OF CRAZY HORSE MEMORIAL FOUNDATION. THE CARVING IS CERTAINLY CENTRAL AS A MARVEL OF LANDSCAPE, ART, AND ENGINEERING, BUT THE SHARED VISION TO HONOR AND PRESERVE THE CULTURE OF AMERICAN INDIANS INVOLVES EVEN MORE. CRAZY HORSE MEMORIAL FOUNDATION IS EVEN MORE THAN AN ENDURING TRIBUTE; IT IS A LIVING MEMORIAL, EDUCATING ALL WHO ENCOUNTER IT. THE EDUCATIONAL AND CULTURAL PROGRAMS AND ACTIVITIES OF CRAZY HORSE MEMORIAL FOUNDATION'S INDIAN MUSEUM OF NORTH AMERICA, NATIVE AMERICAN AND EDUCATIONAL CULTURAL CENTER, AND CRAZY HORSE MEMORIAL UNIVERSITY EXEMPLIFY THE MEMORIAL'S EDUCATIONAL AND HUMANITARIAN PURPOSE. THE INDIAN MUSEUM OF NORTH AMERICA IS HOME TO AN EXTRAORDINARY COLLECTION OF ART AND ARTIFACTS REFLECTING THE DIVERSE HISTORIES AND CONTEMPORARY CULTURES OF NATIVE AMERICANS THROUGHOUT NORTH AMERICA. THE MUSEUM WAS OFFICIALLY DEDICATED ON MAY 30, 1973, AND IT HAS GROWN SINCE ITS HUMBLE BEGINNINGS. EXHIBITS ARE CURRENTLY CHOSEN FROM OVER 14,000 ACCESSIONED PIECES OF ART AND ARTIFACTS REPRESENTING HUNDREDS OF NATIVE CULTURES THROUGHOUT NORTH AMERICA. THE INDIAN MUSEUM OF NORTH AMERICA'S CULTURAL PROGRAMS COME ALIVE THROUGH ITS EXHIBITS, NATIVE ARTISTS, MUSIC, DANCE, AND NUMEROUS EDUCATIONAL OPPORTUNITIES FOR VISITORS OF ALL AGES. NATIVE ARTISTS, NATIONAL AND LOCAL NATIVE PERFORMERS, AND LECTURERS OF VARIOUS BACKGROUNDS AND DISCIPLINES OFFERED CULTURAL PROGRAMS DURING THE 2025 SUMMER SEASON. THE VISITING PUBLIC CAN ACTUALLY EXPERIENCE THREE MUSEUMS OF CRAZY HORSE MEMORIAL. THE MOUNTAIN CARVING GALLERY AND THE ZIOLKOWSKI FAMILY LIFE MUSEUM COMPLIMENT THE INDIAN MUSUEM OF NORTH AMERICA SHARING THE FULL STORY OF THE MEMORIAL. CRAZY HORSE MEMORIAL IS COMMITTED TO THE PAST, PRESENT, AND FUTURE OF NATIVE NATIONS. THE COMMITMENT TO THE FUTURE IS SPECIFICALLY REALIZED BY THE ESTABLISHMENT OF CRAZY HORSE MEMORIAL UNIVERSITY, WHICH WAS REBRANDED IN 2025 FROM THE INDIAN UNIVERSITY OF NORTH AMERICA. THE OVERARCHING GOALS OF CRAZY HORSE MEMORIAL UNIVERSITY INCLUDE ENGAGING STUDENTS IN A NATIVE- FOCUSED ACADEMIC EXPERIENCE AND COMMUNITY DEMONSTRATING THE VITALITY OF THE NATIVE AMERICAN PEOPLE AND PROVIDING THE NECESSARY STUDENT SUPPORT TO INCREASE COLLEGE PERSISTENCE AND COLLEGE COMPLETION RATES OF NATIVE AMERICAN STUDENTS. THEN UNIVERSITY'S FIRST ACADEMIC PROGRAM COMMENCED IN THE SUMMER OF 2010 IN A NEWLY CONSTRUCTED INSTRUCTIONAL AND RESIDENTIAL FACILITY. THE UNIVERSITY IS A PLACE WHERE HIGHER EDUCATION, INTERNSHIP EXPERIENCES, AND POST-SECONDARY SKILLS AND RESOURCES ARE PROVIDED TO NATIVE YOUTH GUIDING THEM IN SUCCESSFULLY COMPLETING THEIR EDUCATIONAL GOALS AND LIFE DREAMS. THE SUMMER SEMESTER UNIVERSITY PROGRAM, TITLED 7TH GEN., OFFERS ACCEPTED STUDENTS THE OPPORTUNITY TO COMPLETE THEIR FIRST SEMESTER OF COLLEGE AT CRAZY HORSE MEMORIAL UNIVERSITY AND RECEIVE EXTENDED STUDENT SUCCESS COACHING THROUGH COLLEGE COMPLETION, REGARDLESS OF WHERE THEY CONTINUE THEIR COLLEGE STUDIES. THE UPPER LEVEL 7TH GEN. PROGRAM EXTENDS 3-6 CREDIT HOURS TO EACH STUDENT INCLUDING AN EXPERIENTIAL LEADERSHIP CLASS. CRAZY HORSE MEMORIAL FOUNDATION FUNDS THE STUDENT TUITION, BOOKS, STUDENT PAID INTERNSHIPS, THE MAJORITY OF THE STUDENT FOOD AND LODGING COSTS, FACULTY AND STAFF SALARIES, AND FACULTY FOOD AND LODGING. THE UNIVERSITY TRANSITIONED ITS PROGRAMMING EFFORTS FROM THE FALL WIZIPAN PROGRAM TO A NEW UNDERGRADUATE CERTIFICATE PROGRAM BEGINNING IN 2025. THE NEW PROGRAM, WICHOZANI, IS FOCUSED ON INDIGENOUS HEALTH AND WELLNESS, WHICH ALIGNS WITH THE VISION OF FOUNDERS CHIEF HENRY STANDING BEAR AND KORCZAK ZIOLKOWSKI. BLACK HILLS STATE UNIVERSITY PARTNERED WITH CRAZY HORSE MEMORIAL UNIVERSITY PROVIDING STUDENTS WITH A 12-CREDIT CERTIFICATE ADDRESSING A CRITICAL NEED IN NATIVE HEALTH ISSUES, LEADING TO CAREER PATHS IN HEALTHCARE FIELDS, AND DELIVERING THE KNOWLEDGE TO BETTER SERVE THEIR COMMUNITIES. BLACK HILLS STATE UNIVERSITY CONTINUES TO WORK WITH CRAZY HORSE MEMORIAL UNIVERSITY ON FUTURE PROGRAMMING. THE DISTINCTIVE PROGRAMS OF CRAZY HORSE MEMORIAL UNIVERSITY WHERE HIGHER EDUCATION, UNIQUE ACADEMIC PROGRAMS, COMMUNITY, INTERNSHIP EXPERIENCES, AND NUMEROUS RESOURCES ARE PROVIDED TO NATIVE YOUTH, GUIDING THEM IN SUCCESSFULLY COMPLETING THEIR HIGHER EDUCATIONAL GOALS AND LIFE DREAMS ARE UNLIKE ANY HIGHER EDUCATION EXPERIENCE IN THE WORLD. SINCE THE UNIVERSITY'S INCEPTION IN 2010, OVER 500 STUDENTS FROM OVER 41 DIFFERENT NATIVE NATIONS HAVE ENROLLED IN 7TH GEN., WIZIPAN, AND WICHOZANI BENEFITTING FROM THE STUDENT SUCCESS COACHING CONTINUED SUPPORT. UNIVERSITY FACULTY AND STAFF RESEARCH THE HIGHER EDUCATION STATUS OF STUDENTS WHO SUCCESSFULLY COMPLETED ACADEMIC PROGRAMS AND CONTINUED THEIR STUDIES AT OVER 50 DIFFERENT COLLEGES AND UNIVERSITIES THROUGHOUT THE UNITED STATES. OVER THE PAST SIXTEEN YEARS, THE COMBINED COLLEGE PERSISTENCE/COLLEGE GRADUATION RATE OF RESPONDENTS HAS RANGED FROM 72-87%. COLLEGE GRADUATES ARE CURRENTLY EMPLOYED AS TEACHERS, NURSES, ATHLETIC TRAINERS, LAW ENFORCEMENT OFFICERS, COUNSELORS, MUSEUM PROFESSIONALS, A DENTAL HYGIENIST, AND IN NUMEROUS PROFESSIONAL BUSINESS CAREERS. MANY OF THE NATIVE STUDENTS WHO STARTED THEIR HIGHER EDUCATION JOURNEYS AT CRAZY HORSE MEMORIAL UNIVERSITY ARE PURSUING GRADUATE DEGREES. NATIVE AMERICAN STUDENTS REMAIN AMONG THE MOST VULNERABLE IN OUR NATION'S EDUCATION SYSTEM, 35% OF NATIVE AMERICAN STUDENTS ARE RAISED IN IMPOVERISHMENT. NATIVE STUDENTS REPRESENT ONLY 1% OF THE U.S. UNDERGRADUATE STUDENT POPULATION AND LESS THAN 1% OF THE GRADUATE STUDENT POPULATION. ONLY 17% OF NATIVE HIGH SCHOOL STUDENTS CONTINUE THEIR EDUCATION, CITING FUNDING AND GEOGRAPHIC ISOLATION AS THEIR TOP REASONS FOR NOT ATTENDING COLLEGE. AND, OF THE NATIVE STUDENTS WHO ATTEND COLLEGE, GRADUATION RATES ARE 20% LOWER OR MORE THAN NON-NATIVE STUDENTS. NATIVE AMERICANS, ESPECIALLY THOSE IN SOUTH DAKOTA, ARE A DISADVANTAGED POPULATION WITH FEW POSSESSING COLLEGE EDUCATIONS. THE UNIVERSITY IS COMMITTED TO PARTNERSHIPS WHICH PROVIDE FRESH APPROACHES TO LEARNING, TO COMPREHENSIVE, STRONG STUDENT SUPPORT BEYOND WHAT IS FOUND IN TRADITIONAL MAINSTREAM HIGHER EDUCATION, TO EXPERIENTIAL LEARNING, AND TO DEVELOPING A NEW NATIVE NARRATIVE WHICH VALIDATES, EMPOWERS, AND INSPIRES THE STUDENTS WHO ATTEND. CRAZY HORSE MEMORIAL FOUNDATION ACCEPTS NO GOVERNMENT FUNDING FOR ITS PROGRAMS OR ACTIVITIES. THE MEMORIAL IS SUSTAINED SOLELY THROUGH CONTRIBUTIONS AND ADMISSIONS TO THE MEMORIAL. CHARITABLE GIFTS ARE RECEIVED FROM INDIVIDUALS THROUGHOUT THE UNITED STATES AND THE WORLD, GIVING TESTIMONY TO THE FACT THAT CRAZY HORSE MEMORIAL FOUNDATION IS AN EDUCATIONAL AND HUMANITARIAN PUBLIC CHARITY OF INTERNATIONAL SCOPE. IT IS IMPORTANT FOR DONORS TO KNOW THAT THE FY2025 MOUNTAIN CARVING EXPENSES OF 5,274,380 ARE CAPITALIZED. AMOUNTS CAPITALIZED INCLUDE BOTH DIRECT COSTS AND INDIRECT COSTS (BASED ON AN ALLOCATION OF MOUNTAIN SALARIES TO TOTAL SALARIES). CAPITALIZED COSTS ARE, THEREFORE, REVEALED AS AN ASSET RATHER THAN A PROGRAM EXPENSE ON THE FORM 990. AS A RESULT, PROGRAM EXPENSES AS A PERCENTAGE OF TOTAL EXPENSES IN FY2025 ARE 59% ON THE FORM 990. WITH THE MOUNTAIN CARVING EXPENSES ADDED, THE PERCENTAGE IS 73%. CONSIDERING THE ACCRUAL METHOD OF ACCOUNTING USED BY CRAZY HORSE MEMORIAL, THE 990 SHOWS IT COST 27 CENTS TO RAISE A DOLLAR IN FY2025. CRAZY HORSE MEMORIAL FOUNDATION IS GOVERNED BY A BOARD OF DIRECTORS AND LED BY A SENIOR EXECUTIVE TEAM COMPRISED OF THE CEO, CFO, AND CMO. EACH EXECUTIVE LEADER HAS DISTINCTIVE RESPONSIBILITIES, MANY OF WHICH ARE ATTRIBUTED TO THE MOUNTAIN CARVING, MUSEUMS, AND UNIVERSITY IN ADDITION TO MANAGEMENT AND FUNDRAISING. FORM 990, PAGE 6, PART VI, LINE 2 MONIQUE ZIOLKOWSKI CALEB ZIOLKOWSKI DIRECTOR DIRECTOR FAMILY RELATIONSHIP MONIQUE ZIOLKOWSKI VAUGHN ZIOLKOWSKI DIRECTOR DIRECTOR FAMILY RELATIONSHIP VAUGHN ZIOLKOWSKI CALEB ZIOLKOWSKI DIRECTOR DIRECTOR FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY A LICENSED CPA. MANAGEMENT PROVIDES A COPY OF THE COMPLETED FORM 990 TO THE AUDIT COMMITTEE OF THE BOARD IN A TIMELY MANNER TO ALLOW THE COMMITTEE THE OPPORTUNITY TO CONDUCT AN IN-DEPTH REVIEW BEFORE IT IS FILED. THE CFO AND CEO CONSULT WITH THE AUDIT COMMITTEE ON THE CONTENTS OF THE 990. THE AUDIT COMMITTEE REPORTS ITS FINDINGS TO THE BOARD OF DIRECTORS. ALL BOARD MEMBERS RECEIVE THE 990 PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS THE BOARD OF DIRECTORS AND OTHER KEY EMPLOYEES. THE POLICY AND THE ACCOMPANYING ANNUAL DISCLOSURE FORMS ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. AT THE BEGINNING OF EACH MEETING, THE CHAIRMAN OF THE BOARD INQUIRES IF ANY MEMBER HAS A CONFLICT OF INTEREST WITH THE AGENDA AND IF SO WHAT THE CONFLICT IS. IF THERE IS A CONFLICT OF INTEREST, THE BOARD WILL DECIDE WHETHER TO PROCEED WITH THE ITEM AND IF SO, THE MEMBER WITH THE CONFLICT IS EXCLUDED FROM VOTING. ALL BOARD MEMBERS ARE ALSO REQUIRED TO DISCLOSE TO THE BOARD CHAIRMAN ANY POTENTIAL CONFLICT OF INTEREST THAT MAY ARISE OUTSIDE OF SCHEDULED MEETINGS. FINALLY, IN SEPTEMBER OF EACH YEAR, ALL BOARD MEMBERS COMPLETE AND SIGN A WRITTEN CONFLICT OF INTEREST DISCLOSURE. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE CEO IS BASED ON A YEARLY PERFORMANCE REVIEW PERFORMED BY THE COMPENSATION & PERSONNEL COMMITTEE AND REPORTED TO THE EXECUTIVE COMMITTEE, WHICH IS COMPOSED OF INDEPENDENT BOARD MEMBERS. THE EXECUTIVE COMMITTEE ALSO REVIEWS SALARIES FOR COMPARABLE POSITIONS ON A NATIONAL LEVEL OF OTHER NONPROFIT AND GOVERNMENTAL ORGANIZATIONS. A SALARY RECOMMENDATION IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION PROCESS FOR EMPLOYEES OF THE FOUNDATION, TO INCLUDE THE CFO, CMO, AND CDO, IS THAT THE COMPENSATION AND PERSONNEL COMMITTEE ANNUALLY APPROVES A PERCENTAGE RANGE FOR AN OVERALL INCREASE IN COMPENSATION. THIS RANGE IS BASED ON A REVIEW OF THE PROPOSED BUDGET FOR THE UPCOMING YEAR AND THEIR KNOWLEDGE OF OTHER ORGANIZATIONS IN THE AREA. THIS IS SUBJECT TO APPROVAL BY THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 17 MASSACHUSETTS, MARYLAND, MAINE, MICHIGAN, MINNESOTA, MISSISSIPPI, NORTH CAROLINA, NORTH DAKOTA, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEVADA, NEW YORK, OHIO, OKLAHOMA, OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, UTAH, VIRGINIA, WASHINGTON, WISCONSIN, WEST VIRGINIA, DIST OF COLUMBIA FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. AFTER RECEIVING THE REQUEST, ITEMS WILL EITHER BE MAILED OR BE AVAILABLE FOR PICK UP. THE FORM 990 IS ALSO MADE PUBLIC TO THE WORLD AT WWW.GUIDESTAR.ORG FOR ANYONE WHO SETS UP A FREE ACCOUNT. FORM 990, PART VII THE FOUNDATION WAS CREATED BY KORCZAK ZIOLKOWSKI IN 1948. HIS FAMILY GREW UP SHARING HIS DREAM AND HELPING HIM ON THE MOUNTAIN AND IN THE VISITOR CENTER. KORCZAK INSTILLED IN HIS FAMILY THE KNOWLEDGE AND SKILLS NECESSARY TO COMPLETE HIS WORK, AS WELL AS A STRONG BELIEF IN CRAZY HORSE. SINCE HIS DEATH IN 1982, HIS WIFE RUTH (WHO PASSED AWAY IN 2014) AND MANY OF HIS CHILDREN AND GRANDCHILDREN CONTINUE TO MAKE HIS DREAM A REALITY. ALTHOUGH THEIR INVOLVEMENT IN THE FOUNDATION IS SIGNIFICANT, THEY SUPPORT THE INDEPENDENT BOARD MEMBERS AND MANAGEMENT AND STAFF WHO GUIDE AND DIRECT THE FOUNDATION'S MISSION. SPECIFICALLY, THREE FAMILY MEMBERS WHO CURRENTLY HOLD BOARD OF DIRECTOR POSITIONS (NOTED WITH "" IN THEIR TITLE) ALSO HOLD KEY ROLES AS EMPLOYEES OF CRAZY HORSE MEMORIAL FOUNDATION. THEIR COMPENSATION IS DETERMINED BY INDEPENDENT MANAGEMENT WITH REFERENCE TO SALARY STUDIES FOR COMPARABLE POSITIONS. FORM 990, PART XI, LINE 9 CAMPGROUND RENTAL EXPENSE 88,918 INVENTORY COST OF SALES 452 COST OF FUNDRAISING 30,603 CAMPGROUND RENTAL EXPENSE -88,918 INVENTORY COST OF SALES -452 COST OF FUNDRAISING -30,603