2026-07-29T09:15:13-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2025-01-01 460310828 DAKOTA PLAINS LEGAL SERVICES DAKO 6058564444 PO BOX 489 MISSION SD 575550727 WILLIAM SULIK INTERIM EXECUTIVE DIRECTOR 6058564444 2026-07-28 1 MIKE HINSCH P01875343 6123764500 2026-07-28 2025 2025-03-06 01:10:19Z WILLIAM SULIK PO BOX 489 MISSION SD 575550727 3553404 0 X HTTPS://DPLS.ORG/ X 1967 SD TO PROMOTE EQUAL ACCESS TO JUSTICE AND IMPROVE THE LIVES OF LOW-INCOME CLIENTS THROUGH QUALITY LEGAL ASSISTANCE. 13 13 45 0 0 0 2974080 3543758 0 0 10049 -3896 16931 8912 3001060 3548774 0 0 0 0 2324605 2598066 0 0 0 698729 791949 3023334 3390015 -22274 158759 1123686 854739 889066 461360 234620 393379 TO PROMOTE EQUAL ACCESS TO JUSTICE AND IMPROVE THE LIVES OF LOW-INCOME CLIENTS THROUGH QUALITY LEGAL ASSISTANCE. 0 0 2355820 0 0 DAKOTA PLAINS LEGAL SERVICES PROVIDED LEGAL REPRESENTATION, ADVOCACY, CONFLICT RESOLUTION, AND COMMUNITY EDUCATION OPTIONS TO MEET THE LEGAL NEEDS OF ITS NATIVE AMERICAN AND NON-NATIVE AMERICAN CLIENTS AND ITS COMMUNITY. THIS INCLUDED INDIAN LAW, FAMILY LAW, HOUSING LAW, AND INCOME MAINTENANCE LAW. 2355820 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 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 0 0 0 0 1 38 0 1 45 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 X X MICHELLE LOVEJOY 6058564444 PO BOX 489 MISSION SD 575550727 WILLIAM CRAIG LAFFERTY CHAIR 2.00 X X 0 0 0 ALVIN PAHLKE DIRECTOR 1.00 X 0 0 0 TERRY PECHOTA DIRECTOR 1.00 X 0 0 0 SHAUN EASTMAN DIRECTOR 1.00 X 0 0 0 RAEGAN CHAVEZ DIRECTOR 1.00 X 0 0 0 GAVIN POCHOP DIRECTOR 1.00 X 0 0 0 MARIAH BLOOM-MCNEECE DIRECTOR 1.00 X 0 0 0 JOSEPH ASHLEY PARR DIRECTOR 1.00 X 0 0 0 LORETTA STONE DIRECTOR 1.00 X 0 0 0 RICHARD BRIGGS DIRECTOR 1.00 X 0 0 0 ELLARAE STONE DIRECTOR 1.00 X 0 0 0 WILLIAM PALMIER DIRECTOR 1.00 X 0 0 0 JOSEPH WHITE BEAR CLAWS DIRECTOR 1.00 X 0 0 0 TOM MORTLAND EXECUTIVE DIRECTOR 34.00 X 73386 0 5205 WILLIAM SULIK INTERIM EXECUTIVE DIRECTOR 40.00 X 45500 0 0 MICHELLE LOVEJOY ADMINISTRATOR 34.00 X 76245 0 21171 LORI STANFORD DEPUTY DIRECTOR 34.00 X 85360 0 13213 280491 0 39589 0 0 0 0 0 3543758 3543758 734 734 4630 -4630 -4630 -4630 MISCELLANEOUS INCOME 900099 8912 8912 8912 3548774 0 0 5016 320081 80021 240060 1788194 1270662 517532 22384 17360 5024 302669 209121 93548 164738 107026 57712 114568 114568 66926 66643 283 21337 21320 17 78273 78163 110 31698 31687 11 73272 73256 16 1645 1467 178 79775 79709 66 62096 61922 174 RENT AND LEASE EXPENSES 105190 105063 127 CONTRACTED SERVICES TO 82329 82313 16 DUES & SUBSCRIPTIONS 43775 43668 107 MISCELLANEOUS 13519 8887 4632 17546 17532 14 3390015 2355820 1034195 0 348294 130737 53322 32377 63985 102850 751155 440855 367603 310300 290482 278475 1123686 854739 242494 269757 646572 191603 889066 461360 X 56127 137783 178493 255596 234620 393379 1123686 854739 158759 0 X 0 1 X 1 1 1 X 2040121 2160150 2820216 2974080 3543758 13538325 2040121 2160150 2820216 2974080 3543758 13538325 13538325 43 711 3132 2793 734 7413 15571 19920 12573 16931 8912 73907 13619645 100905 0.99400 0.99300 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 15,571. 2022 AMOUNT: $ 19,920. 2023 AMOUNT: $ 12,573. 2024 AMOUNT: $ 16,931. 2025 AMOUNT: $ 8,912. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16267 16267 288729 215322 73407 391699 219766 171933 54460 5767 48693 310300 CAPITAL CREDITS RECEIVABLE 129222 OPERATING LEASE ROU ASSET 124168 FINANCE LEASE ROU ASSET 25085 278475 OPERATING LEASE LIABILITY 128714 FINANCE LEASE LIABILITY 33722 REFUNDABLE ADVANCE 29167 191603 X 3553404 4630 4630 3548774 0 3548774 3394645 4630 4630 3390015 0 3390015 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. USING THAT GUIDANCE, A TAX POSITION INITIALLY NEEDS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. THE ORGANIZATION IS A NONPROFIT CORPORATION CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT UNDER SECTION 501(C)(3) AND IS A NON-PRIVATE FOUNDATION UNDER SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS NOT LIABLE FOR INCOME TAXES IF IT OPERATES WITHIN THE CONFINES OF ITS EXEMPT STATUS, THOUGH THE ORGANIZATION MAY BE RESPONSIBLE FOR TAXES ON UNRELATED BUSINESS ACTIVITIES. IN THE EVENT OF AN EXAMINATION OF THE INCOME TAX RETURNS, THE TAX LIABILITY OF THE ORGANIZATION COULD BE CHANGED IF AN ADJUSTMENT IN THE TAX-EXEMPT PURPOSE OF INCOME FROM UNRELATED BUSINESS ACTIVITIES IS ULTIMATELY DETERMINED BY THE TAXING AUTHORITIES. AS OF DECEMBER 31, 2025, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON FA DISPOSALS 4,630. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON FA DISPOSALS 4,630. FORM 990, PART VI, SECTION A, LINE 1A THE COMMITTEE MEMBERS ARE ALL ALSO ON THE GOVERNING BODY. THE COMMITTEE HAS THE FOLLOWING POWERS: A. EXECUTIVE COMMITTEE: THE CHAIRMAN OF THE BOARD OF DIRECTORS SHALL ALSO BE THE CHAIRMAN OF THE EXECUTIVE COMMITTEE. IN EMERGENCIES, THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO ACT FOR THE BOARD OF DIRECTORS AND ANY SUCH ACTION SHALL BE EFFECTIVE UNTIL THE NEXT MEETING OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 4 DURING 2025, THE ORGANIZATION AMENDED AND READOPTED ITS BYLAWS. THE AMENDMENTS INCREASED THE APPROVAL THRESHOLD FOR CERTAIN NON-SALARY EXPENDITURES AND PURCHASES FROM $4,000 TO $25,000, INCLUDING PURCHASES REQUIRING AUDIT/FINANCE COMMITTEE APPROVAL AND NON-SALARY EXPENDITURES BY THE EXECUTIVE DIRECTOR REQUIRING BOARD APPROVAL. THE BYLAWS WERE ALSO REVISED TO CLARIFY THAT THE $200 PER-MEETING REIMBURSEMENT FOR NON-ATTORNEY BOARD MEMBERS APPLIES TO BOARD MEETINGS RATHER THAN BOTH BOARD AND BOARD COMMITTEE MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FORM 990 IS EMAILED TO ALL OF THE BOARD MEMBERS PRIOR TO THE QUARTERLY BOARD MEETING FOR REVIEW. THE BOARD THEN VOTES ON THE APPROVAL AT THE QUARTERLY BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12 EACH BOARD MEMBER COMPLETES AND SIGNS A CONFLICT OF INTEREST STATEMENT EVERY YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS AND THE INTERIM EXECUTIVE DIRECTOR MUTUALLY AGREED UPON A SALARY FOR THE INTERIM EXECUTIVE DIRECTOR. A SALARY SURVEY WILL BE USED TO DETERMINE THE APPROPRIATE SALARY FOR THE EXECUTIVE DIRECTOR UPON HIRING. THEREAFTER, THE EXECUTIVE DIRECTOR WILL UNDERGO AN ANNUAL PERFORMANCE APPRAISAL WITH THE BOARD OF DIRECTORS. THE BOARD DETERMINES THE SALARY OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR DETERMINES THE SALARY FOR THE OTHER OFFICERS AND KEY EMPLOYEES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.