2016-09-19T13:52:56-05:00 2015-12-31 390758449 Wipfli LLP 7601 France Avenue South Suite 400 Minneapolis MN 55435 990 2015-01-01 412014273 Indian Land Tenure Foundation INDI 6517668999 151 E County Road B2 Little Canada MN 55117 Staci Emm Board Chair 6517668999 2016-09-12 1 Lisa Desotelle CPA P00952721 9525483400 2016-09-12 2015 2017-02-10 21:41:12Z CRIS STAINBROOK 151 E County Road B2 Little Canada MN 55117 3220513 0 X www.ILTF.org X 2001 MN To ensure that all lands within Native American Reservation boundaries is under Native American ownership and control. Our primary activity is grant-making to Native American tribes and other organizations that can assist in reaching that goal. 11 11 13 12 246221 0 540136 1145122 166220 172873 1040426 492372 68747 12886 1815529 1823253 278248 310765 0 0 1104087 1013910 0 0 248507 1933619 1125570 3315954 2450245 -1500425 -626992 18398328 17223784 3424887 3498943 14973441 13724841 X THE MISSION OF INDIAN LAND TENURE FOUNDATION (ILTF) IS TO SEE THOSE LANDS WITHIN THE ORIGINAL BOUNDARIES OF EVERY RESERVATION AND OTHER AREAS OF HIGH SIGNIFICANCE WHERE TRIBES RETAIN ABORIGINAL INTEREST ARE IN INDIAN OWNERSHIP AND MANAGEMENT. 0 0 1066570 310765 117793 General Program:The Indian Land Tenure Foundation (ILTF) continues to reach out to Native American communities and the general public to broaden their understanding of the complex issues of land ownership in Indian Country. Among these activities are grant-making, presenting at conferences and other gatherings, distribution of our relevant publications, outreach through social media and program update reports as well as through the Foundation's website.Other outreach efforts include offering Continuing Legal Education (CLE) courses through Thomson Reuters West LegalEdCenter and guided by ILTF's Native Land Law publication; developing and presenting trainings for Native American landowners and producers in North Dakota and South Dakota on the Cobell Land Buy-Back Program, Estate Planning and Will Writing, Carbon Credit Markets; and developing and presenting Lessons of Our Land curriculum information to teachers, school administrators, students, and tribal elders, leaders, and other citizens.The Foundation continues its efforts to address the Department of Interior's Indian Trust Settlement implementation plan and takes an active role working with Native nations addressing issues by hosting regional meetings, meeting with federal officials, and other outreach to tribal leaders. 209661 0 0 Estate Planning Services for American Indians and Alaska Natives:This group of related projects received significant federal support to address issues related to the ownership, management, and inheritance of lands held in trust by the federal government on behalf of individual Native Americans. The most significant activity under the project portfolio is designed to provide direct American Indian Probate Reform Act (AIPRA)-compliant estate planning services. Clients enrolled at 42 different tribes were served in the states of Arizona, Minnesota, New Mexico, Oklahoma, and Wisconsin. Service providers executed 298 wills and 338 other estate planning documents, such as advanced health care directives or financial power of attorney (636 total estate planning documents), on behalf of those clients.A concerted effort was made to advance alternative forms of management of trust land that mitigate fractionated real estate title through the creation of family/co-owner trusts and corporations. Fractionated ownership has a direct impact on management decisions and communication with owners. This is an opportunity provided by AIPRA that has yet to come to fruition; discussions had occurred at the Foundation for several years. The funds allow staff the resources to address the need for and design of the overall program, as well as recruit families and other co-owners to participate in the project. Coordinated management has the capacity to effectively control Indian lands in a way that promotes development when desired or preservation when needed.Additional activities were conducted to support the reduction of fractioned title at a local level. ILTF promoted the development of tribal probate codes to more effectively process probate hearings. The Foundation has also pursued the development of electronic estate planning forms and electronic storage and filing of estate planning documents. 150201 0 55080 5th Annual Tribal Land Staff National Conference:The Indian Land Tenure Foundation co-hosted the 5th Tribal Land Staff National Conference March 24-26, 2015 at the Pala Casino Resort Spa near San Diego with more than 300 tribal land professionals, tribal leaders, and other interested parties attending from more than 60 tribal nations. The three-day conference provided 36 hours of training by experts in various fields related to tribal land management including in-depth training on the Fee-to-Trust; the new BIA Leasing Regulations; USDA Conservation Reserve Program and Mapping Tools. Eighteen additional sessions were offered speaking to many topics tribal land professionals may use in their day-to-day activities. The conference provides an opportunity for new and seasoned tribal land staff to learn and share with each other around land and natural resource management issues. The National Tribal Land Association (NTLA), created in 2013, continued to work with ILTF staff to design and co-host the 5th Tribal Land Staff National Conference. One ILTF staff members served on the board of directors and took the lead in planning and guiding the conference planning process while other ILTF staff members addressed fundraising activities, communications, and the publicity aspects of the conference. 113225 0 0 National Indian Carbon Coalition:The National Indian Carbon Coalition (NICC) program is a joint project of the Indian Land Tenure Foundation and the Intertribal Agriculture Council. The program provides outreach to Tribes and Indian landowners, specifically farmers and ranchers, about land conservation and greenhouse gas management. In 2015, NICC provided education sessions and landowner trainings to more than 100 tribal land staff and Indian landowners throughout various regions of Indian country including Alaska, the Great Lakes, Midwest, and Pacific Northwest. NICC also partners with tribes to invest in agriculture and forest land conservation projects on the reservation that develop carbon credits for sale in greenhouse gas markets. In 2015, NICC entered into partnerships with the Alaska Village Initiatives to complete carbon resource appraisals on lands of the Akiachak, Knikatnu and Qanirtuuq Corporations. NICC was also awarded a three-year $275,943 grant from the U.S. Department of Agriculture Natural Resource Conservation Service to develop pilot projects in partnership with the Santa Ana Pueblo, Comanche Nation, Lower Brule Sioux, and the Pe'Sla lands of the Oceti Sakowin Nations in South Dakota. These project activities produce natural resource and property ownership inventories utilizing GIS mapping technology and help expand the land and natural resource management capacities of the tribes as well as facilitate the development of new revenue sources. 113225 0 0 1539657 1 1 0 0 0 1 0 0 1 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 26 0 1 13 1 1 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X Cris Stainbrook 6517668999 151 E County Road B2 Little Canada MN 55117 David Baker Board Member 1.00 X 0 0 0 Dawn Battiste Board Member 1.00 X 0 0 0 Jeannie Benally Board Member 1.00 X 0 0 0 Reginald Defoe Board Member 1.00 X 0 0 0 Laura Harjo Board Member 1.00 X 0 0 0 Joseph Hiller Board Member (Thru May) 1.00 X 0 0 0 Bryan Maracle Board Member 1.00 X 0 0 0 Ross Racine Board Member 1.00 X 0 0 0 William Tovey Board Member 1.00 X 0 0 0 Staci Emm Chair 1.00 X X 0 0 0 Joseph Brewer Vice Chair 1.00 X X 0 0 0 Hans-Dieter Klose Secretary/Treasurer 1.00 X X 0 0 0 Cris Stainbrook President 40.00 X 126596 0 47545 D'Arcy Bordeaux Accountant/HR Resources Director 40.00 X 74056 0 12789 200652 0 60334 1 0 1 0 0 235883 909239 1145122 Program Fees 611430 109793 109793 Conference Event Income 611430 55080 55080 Membership Dues 900099 8000 8000 172873 281555 246221 35334 3322 3322 1608077 1394945 2315 213132 -2315 210817 210817 9564 9564 9564 1823253 172873 246221 259037 310765 310765 275661 192961 68916 13784 491510 217343 156384 117783 33999 29892 1010 3097 154449 52124 51131 51194 58291 30200 16907 11184 161709 141254 20455 40850 40850 69197 69197 228021 200772 26557 692 13294 10531 1492 1271 84826 61373 16479 6974 27262 14300 12962 31647 16536 14068 1043 147207 120030 9885 17292 110267 56488 50588 3191 35000 35000 58652 31085 17596 9971 9100 5072 2571 1457 Unrelated Business Inco 80486 80486 Dues and Subscriptions 22408 12565 4547 5296 5644 1366 4278 2450245 1539657 662081 248507 50895 64455 850198 725364 180000 268367 16297 17172 3250000 3575000 9928 3695 1200395 591862 634778 608533 10961650 9657956 2087488 1910444 357094 392798 18398328 17223784 62314 136493 199554 254724 9350 153669 107726 3000000 3000000 3424887 3498943 X 14913441 13724841 60000 0 14973441 13724841 18398328 17223784 -626992 -621608 0 X 0 1 X 1 0 X 246028 350019 585547 540136 1145122 2866852 246028 350019 585547 540136 1145122 2866852 410618 2456234 400619 287089 313065 138075 284877 1423725 44634 11996 153059 234296 443985 4734562 1193789 0.51880 0.51150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9 252895 119522 379360 1 1 0 1 X 43125 43125 928582 404987 523595 166635 152680 13955 62053 34195 27858 608533 Investment in Varde Fund IX, LP 476332 F Investment in Haley Associates 115790 C Investment in Indian Land Capital Company, LLC 1129229 C Investment in Capital Partners 189093 F 1910444 Recoverable Grant 250000 Related Party Payable 2750000 3000000 X 1139637 -621608 -64323 -685931 1825568 -2315 -2315 1823253 2388237 2315 2315 2385922 64323 64323 2450245 Part IV, Line 2b: The organization is in custody of funds contributed by the public to three Indian tribes specifically for the purchase of PE SLA, a sacred Native American site. The organization also had custodial arrangements of funds for the spirit of sovereignty foundation. Part X, Line 2: The Organization is required to assess whether it is more likely than not that a tax position will be sustained upon examination of the technical merits of the position assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more-likely-than-not recognition threshold, the benefit of that position is not recognized in the consolidated financial statements. The Organization has determined there are no amounts to record as assets or liabilities related to uncertain tax positions. Federal returns for the tax years ending in 2012 and beyond remain subject to examination by the IRS. Part XI, Line 2d - Other Adjustments: Investment Expenses -64,323. Part XI, Line 4b - Other Adjustments: Loss on sale of asset -2,315. Part XII, Line 2d - Other Adjustments: Loss on sale of asset 2,315. 1 Yurok Tribe 190 Klamath Blvd Klamath CA 95548 680178020 Tribe 50000 Operational Support Pyramid Lake Paiute Tribe 208 Capitol Hill Nixon NV 89424 880058154 Tribe 40000 Operational Support Minnesota Civil Liberties Union Foundation 2300 Myrtle Ave 180 St Paul MN 55114 416050012 501(c)(3) 25000 Operational Support Koahnic Broadcast Corporation 3600 San Jeronimo Dr 480 Anchorage AK 99508 920139738 501(c)(3) 25000 Operational Support American Indian Law Center 1117 Stanford Drive NE Albuquerque NM 87131 850250024 501(c)(3) 75000 Operational Support 5 0 Part I, Line 2: The organization maintains a grant management database used to maintain records and grant amounts. The grantee organization must be a 501(c)(3) entity, government entity or have a fiscal agent to be eligible to receive a grant. To be eligible to receive a grant the grantee's project must fall within one of the four defined areas of grant making criteria: Education, Culture, Economic, and/or Legal Reform. X X 0 0 0 0 0 0 0 0 0 Cris Stainbrook President 126596 0 0 0 0 0 8750 0 38795 0 174141 0 0 0 Form 990, Part VI, Section B, line 11 Each board member receives a copy of the 990 before it is filed with the Internal Revenue Service. An overview is conducted by the president, with special attention drawn to noteworthy sections such as public support testing, program expenses, and other areas. Form 990, Part VI, Section B, line 12c The organization's policy provides examples of relationships that could constitute a conflict of interest. The policy is given to board members at their annual meeting, at which time they are asked to disclose any individuals and/or organizations with which a conflict of interest might exist. Each member acknowledges receipt of and understanding of the conflict of interest policy via signature on an annual basis. Any member having a conflict of interest cannot participate in either deliberations or decision on the transaction. Form 990, Part VI, Section B, line 15 THE BOARD USES COMPENSATION SURVEYS CONDUCTED BY THE MINNESOTA COUNCIL OF FOUNDATIONS AND LIKE ORGANIZATIONS TO ASSIST IN DETERMINING THE COMPENSATION OF KEY EMPLOYEES. SUCH COMPARABILITY STUDIES WERE CONDUCTED IN PRIOR YEARS. THE ORGANIZATION'S BOARD MEMBERS RECEIVE NO COMPENSATION AND SERVE ON A VOLUNTEER BASIS. Form 990, Part VI, Section C, line 19 Any requests for such documents are made directly to the organization, which can fulfill the requests electronically or in other formats as necessary. Generally, we disclose our financials as part of our annual report which is distributed to donors and others. Indian Land Capital Company LLC 151 East County Raod B2 Little Canada MN 55117 202744778 Financial Lending MN N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 Indian Land Capital Company D 2750000 Cost