2012-08-14T16:48:28-05:00 2011-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST STE 2300 MINNEAPOLIS MN 55402 990 2011-01-01 412014273 INDIAN LAND TENURE FOUNDATION INDI 6517668999 151 E COUNTY RD B2 LITTLE CANADA MN 55117 JOHN SIROIS 6517668999 2012-08-08 1 LAWRENCE H MOHR CPA P00447603 6128764500 2011 2016-02-24 21:20:13Z JOHN SIROIS 151 E COUNTY RD B2 LITTLE CANADA MN 55117 2549833 0 X WWW.ILTF.ORG X 2002 MN INDIAN LAND TENURE FOUNDATION'S MISSION IS 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. 10 10 13 0 -5727 -5727 71724 246028 246448 506560 372949 76686 500000 21526 1191121 850800 329255 10400 0 0 723193 849839 0 0 296200 1113463 994491 2165911 1854730 -974790 -1003930 20041923 17904043 4017053 3412584 16024870 14491459 X 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. 1 0 371000 10400 THE INDIAN LAND TENURE FOUNDATION (ILTF) CONTINUED TO REACH OUT TO INDIAN COMMUNITIES AND THE GENERAL PUBLIC TO BROADEN THEIR UNDERSTANDING OF THE COMPLEX ISSUES OF LAND OWNERSHIP IN INDIAN COUNTRY INCLUDING OUR GRANT-MAKING AREAS OF EDUCATION, CULTURAL AWARENESS, ECONOMIC OPPORTUNITY AND LEGAL REFORM, AND CURRENT LEGISLATIVE ISSUES, SUCH AS THE KEEPSEAGLE AND THE COBELL SETTLEMENT, AS WELL AS OTHER AREAS OF INTEREST TO INDIAN LANDOWNERS AND THOSE WHO WORK ON LAND ISSUES IN INDIAN COUNTY. THIS WAS ACCOMPLISHED BY PRESENTING INFORMATION AT OVER 30 CONFERENCES AND OTHER GATHERINGS, DISTRIBUTION OF THE EVER POPULAR MESSAGE RUNNER PUBLICATIONS, OUTREACH ON TWITTER, FACEBOOK AND PROGRAM UPDATE REPORTS AS WELL AS THROUGH THE ILTF.ORG WEBSITE. THE FOUNDATION TOOK AN ACTIVE LEAD IN REACHING OUT TO INDIAN NATIONS TO WORK TOGETHER TO ADDRESS THE DEPARTMENT OF INTERIOR'S PROPOSED LAND CONSOLIDATION PLAN WHICH WAS SIGNED BY PRESIDENT OBAMA IN DECEMBER OF 2010. ILTF STAFF ATTENDED REGIONAL BIA CONSULTATION MEETINGS AND HOSTED GATHERINGS OF TRIBAL NATION LEADERS, ATTORNEYS, LAND STAFF AND OTHER TRIBAL GOVERNMENT REPRESENTATIVES TO DISCUSS THE PROPOSED LAND CONSOLIDATION PLAN AND ENCOURAGED ACTIVE PARTICIPATION IN DESIGNING AND IMPLEMENTING THE TRUST LAND CONSOLIDATION PROGRAM TO ADDRESS THE NEEDS OF ALL NATIVE NATIONS WITHIN THE UNITED STATES.ILTF CONTINUES DEVELOPING OUTREACH FOR ADAPTATION AND IMPLEMENTATION OF THE CURRICULUM "LESSONS OF OUR LAND: AN INTERDISCIPLINARY INDIAN LAND CURRICULUM FOR HEAD START AND K-12." STAFF PRESENTED AT SIX CONFERENCES AND GATHERINGS AND DISTRIBUTED THE "LESSONS OF OUR LAND" CD TO OVER 630 TEACHERS, ADMINISTRATORS AND OTHER INTERESTED INDIVIDUALS. GRANTEES CONTINUE TO WORK TOWARDS ADAPTING THE CURRICULUM FOR STATE SPECIFIC IMPLEMENTATION IN IDAHO, MONTANA, SOUTH DAKOTA, CALIFORNIA AND MINNESOTA. ADDITIONALLY, INDIVIDUAL SCHOOL DISTRICTS CONTINUE TO WORK ON ADAPTING AND IMPLEMENTING THE CURRICULUM TO THEIR LOCAL COMMUNITIES. 161000 THE INDIAN LAND TENURE FOUNDATION (ILTF) RECEIVED FUNDING FROM THE SAN MANUEL BAND OF MISSION INDIANS IN CALIFORNIA TO DEVELOP AND ADAPT THE ILTF "LESSONS OF OUR LAND" CURRICULUM TO PROVIDE A MEANINGFUL CONTEXT FOR CALIFORNIA NATIVE STUDENTS IN WHICH THEY ARE MORE APT TO LEARN ABOUT HISTORY, CULTURE, LANGUAGE, CIVICS AND THE NATURAL SCIENCES WITH AN EMPHASIS ON: AMERICAN INDIAN TRADITIONAL LAND VALUES; AMERICAN INDIAN LAND HISTORY; CONTEMPORARY LAND AND CULTURAL IDENTITY ISSUES; AND BUILDING A POSITIVE FUTURE FOR INDIAN COMMUNITIES. THE FIRST STEP IN ACCOMPLISHING THESE GOALS WAS TO HIRE A LOCAL CONSULTANT WHO COULD WORK WITH THE LOCAL INDIAN EDUCATION DEPARTMENTS AT VARIOUS SCHOOLS TO ADAPT THE CONTENT TO CALIFORNIA SPECIFIC ISSUES. DUE TO THE WIDE DIVERSITY OF EXISTING CALIFORNIA TRIBES, OVER 100 LESSONS WERE DEVELOPED TO BE USED IMMEDIATELY AND TO SHOW INDIAN NATIONS AND SCHOOLS THE VALUE OF THESE RESOURCES AND TO ENCOURAGE MORE ADAPTATION OF THE CURRICULUM FOR IMPLEMENTATION IN THEIR LOCAL SCHOOLS. THESE MATERIALS WERE THEN USED TO CREATE A WEBSITE ON "LESSONS OF OUR CALIFORNIA LANDS" HTTP://WWW.LANDLESSONS.ORG.ANOTHER ASPECT FOR THIS GRANT WAS TO DEVELOP MARKETING AND COMMUNICATION CONTACTS AND NETWORKS TO SPREAD THE WORD ON THE AVAILABILITY, IMPORTANCE OF THE CURRICULUM, AND SUPPORT FOR IMPLEMENTATION WITH TEACHERS AND ADMINISTRATORS. AN ADVISORY BOARD WAS ORGANIZED AND USED TO ASSIST ON CRITICAL TASKS AND SUPPORT. IN 2011, 19 SCHOOLS, TRIBES AND INSTITUTIONS WERE IDENTIFIED AS STRONGLY INTERESTED IN ADAPTING AND IMPLEMENTING THE CURRICULUM. IN 2011, ROUND VALLEY UNIFIED SCHOOL DISTRICT IMPLEMENTED THEIR ADAPTED CURRICULUM IN SIX OF THEIR SCHOOLS, 23 CLASSES, RESULTING IN 466 STUDENTS REACHED. 111000 24760 THE INDIAN LAND TENURE FOUNDATION (ILTF) RECEIVED FUNDING IN 2011 FROM THE U.S. DEPARTMENT OF AGRICULTURE - RISK MANAGEMENT AGENCY TO PLAN AND HOST A NATIONAL GATHERING OF TRIBAL LAND OFFICE STAFF. THE OBJECTIVE OF THE PROJECT WAS TO PROVIDE INDIVIDUALS WHO WORK ON LAND ISSUES FOR TRIBES THROUGHOUT THE UNITED STATES WITH NETWORKING, TRAINING AND EDUCATIONAL OPPORTUNITIES TO LEARN FROM EXPERTS IN VARIOUS FIELDS RELATED TO TRIBAL LAND MANAGEMENT.ILTF SUCCESSFULLY ORGANIZED AND HOSTED THIS EVENT IN LAS VEGAS, NEVADA ON APRIL 18-20, 2011. THE CONFERENCE ATTRACTED A TOTAL OF 109 ATTENDEES INCLUDING SPEAKERS AND VOLUNTEERS WHO WORKED AND PARTICIPATED IN THE WORKSHOPS. ATTENDEES REPRESENTED OVER 40 TRIBES IN THE NATION. THE CONFERENCE PROVIDED A TOTAL OF 25.5 HOURS OF TRAINING, INFORMATION SHARING AND NETWORKING OPPORTUNITIES OVER THE TWO DAYS OF THE CONFERENCE.FOLLOWING THE CONFERENCE, ILTF EXPANDED ITS WEBSITE TO INCLUDE A TRIBAL LAND STAFF PAGE WHERE ALL CONFERENCE MATERIALS WERE UPLOADED, INCLUDING NOTES TAKEN ON DISCUSSION IN EACH SESSION, RESOURCES AND OTHER MATERIALS ON BEST PRACTICES PROVIDED BY PARTICIPANTS AND PRESENTERS. SINCE THE CONFERENCE, ILTF HOSTED A SERIES OF CONFERENCE CALLS WITH TRIBAL LAND STAFF LEADERS WHO VOLUNTEERED TO ORGANIZE A NATIONAL ASSOCIATION/NETWORK FOR TRIBAL LAND STAFF. OVER THE COURSE OF THE FOLLOWING MONTHS, THESE INDIVIDUALS HELPED TO DEFINE AND PLAN THE 2012 CONFERENCE. 386669 481800 ILTF RECEIVED A THREE-YEAR GRANT TO PROVIDE EDUCATIONAL OUTREACH AND LEGAL SERVICES ON ESTATE PLANNING TO TRIBAL MEMBERS IN MINNESOTA RESERVATION COMMUNITIES. FOUR MINNESOTA TRIBAL NATIONS: BOIS FORTE BAND, FOND DU LAC BAND, LEECH LAKE BAND AND THE MILLE LACS BAND OF OJIBWE INDIANS COMMITTED TO PARTICIPATE. A CONTRACTOR WAS HIRED TO CONDUCT COMMUNITY EDUCATION AND OUTREACH WORKSHOPS AS WELL AS TO WRITE WILLS AND OTHER LEGAL DOCUMENTS ON TRUST LANDS IN THESE FOUR TRIBAL COMMUNITIES. SPECIALIZED COMPREHENSIVE TRAININGS WERE PROVIDED TO INDIAN LANDOWNERS AND OTHER TRIBAL MEMBERS AT CROW AGENCY, NORTHERN CHEYENNE, AND FORT BERTHOLD AIMED AT EDUCATING TRIBAL MEMBERS ABOUT LAND TENURE HISTORY AND CURRENT ISSUES, PROBATE, RIGHTS OF WAY, EASEMENTS AND OTHER LAND MANAGEMENT ISSUES. ILTF ADDED AND STAFFED A NEW PROGRAM, THE NATIONAL INDIAN CARBON COALITION (NICC), CREATED TO ADDRESS THE GROWING NEED FOR GREENHOUSE GAS MANAGEMENT AND CARBON CREDIT OFFSETS. THROUGH COLLABORATION WITH THE INTERTRIBAL AGRICULTURE COUNCIL, FUNDING WAS SHARED TO STAFF AND DEVELOP THE NICC PROGRAM IN LATE 2011. STAFF CONTINUES TO ADDRESS INITIATIVES DEVELOPED IN PAST YEARS INCLUDING BUILDING ON THE NATIVE LAND LAW PROJECT BY CONTRACTING WITH THOMSON REUTERS TO PUBLISH AND MARKET THE "GENERAL PRINCIPLES OF LAW RELATING TO NATIVE LANDS AND NATURAL RESOURCES." ANOTHER SIGNIFICANT ACCOMPLISHMENT INCLUDED CREATION OF A LAND DATABASE DESIGNED TO IDENTIFY LAND OWNERSHIP AND OTHER HISTORICAL DATA ON ALL FEDERALLY RECOGNIZED NATIVE NATIONS IN THE U.S. TO BETTER INFORM THE FOUNDATION OF THE STATUS AND NEEDS OF THE INDIAN NATIONS IT SERVES. 386669 481800 1029669 1 1 0 0 0 1 0 0 0 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 1 0 0 1 5 0 13 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 MN X MR CRIS STAINBROOK 6517668999 151 EAST COUNTY ROAD B2 LITTLE CANADA MN 55117 JOHN SIROIS 1.00 X X 0 0 0 STACI EMM 1.00 X X 0 0 0 WILLIAM TOVEY 1.00 X X 0 0 0 DAVID BAKER 1.00 X 0 0 0 DAWN BATTISTE 1.00 X 0 0 0 REGINALD DEFOE 1.00 X 0 0 0 ERICK GILES 1.00 X 0 0 0 VIRGIL DUPUIS 1.00 X 0 0 0 LAURA HARJO 1.00 X 0 0 0 JOSEPH HILLER 1.00 X 0 0 0 MARGIE HUTCHINSON 1.00 X 0 0 0 ROSS RACINE 1.00 X 0 0 0 CRIS STAINBROOK 40.00 X 125516 0 41036 JASON BOOTH 40.00 X 110000 0 25556 235516 0 66592 2 0 1 0 0 156272 89756 246028 LOAN PROGRAM INCOME 525990 481800 481800 MISCELLANEOUS REVENUE 525990 24760 24760 506560 400619 -5727 406346 1375100 1699033 -323933 -323933 -323933 OTHER REVENUE 900099 21526 21526 21526 850800 506560 -5727 103939 10400 10400 302108 99001 70803 132304 375397 185898 116483 73016 120484 59463 38023 22998 51850 22503 14064 15283 37147 37147 76637 76637 329021 303855 24707 459 2051 1133 783 135 91808 68159 16888 6761 12380 6228 4002 2150 85650 53497 14874 17279 61286 47750 7541 5995 37525 37525 57763 29459 17907 10397 6561 3346 2034 1181 MISCELLANEOUS EXPENSES 152970 100142 45681 7147 BOARD EXPENSES 41287 41287 TRAINING AND EDUCATION 2405 1310 1095 1854730 1029669 528861 296200 74926 101399 1178479 20849 425000 255954 77140 66009 3979085 3550000 5000 1505 1260491 490164 805648 770327 10442095 9125963 3054550 3762037 0 250000 20041923 17904043 78019 82220 239034 80364 3700000 3000000 0 250000 4017053 3412584 X 994701 1175980 15030169 13315479 16024870 14491459 20041923 17904043 X -1003930 -529481 X X 0 1 1 X 1 1 X 2214801 269622 1016477 71724 246028 3818652 2214801 269622 1016477 71724 246028 3818652 2065215 1753437 620531 606041 98382 303605 400619 2029178 5847830 1364891 0.29980 0.36120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8 13 149 25746 29271 10400 98909 17805134 1 1 43125 43125 373822 142170 231652 544864 100839 444025 186543 161702 24841 112137 85453 26684 770327 LIMITED PARTNERSHIP (VARDE FUND IX, LP) 2132808 F LIMITED PARTNERSHIP (HALEY ASSOCIATES) 500000 C INDIAN LAND CAPITAL COMPANY, LLC INVESTMENT 1129229 F 3762037 RECOVERABLE GRANT 250000 250000 850800 1854730 -1003930 -124647 77369 -482203 -529481 -1533411 167313 -124647 -124647 291960 76637 482203 558840 850800 1778093 0 1778093 76637 76637 1854730 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE INTERNAL REVENUE SERVICE (IRS) HAS NOTIFIED INDIAN LAND TENURE FOUNDATION THAT IT QUALIFIES FOR TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. INDIAN LAND CAPITAL COMPANY, LLC IS TREATED AS A PARTNERSHIP FOR FEDERAL AND STATE INCOME TAX PURPOSES. AS SUCH, THE PARTNERSHIP'S INCOME, LOSSES AND CREDITS ARE INCLUDED IN THE INCOME TAX RETURNS OF ITS PARTNERS. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2011 AND 2010. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE CURRENT YEAR AS WELL AS FISCAL YEARS 2008 THROUGH 2010 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: ORDINARY (INCOME)/LOSS FROM INDIAN LAND CAPITAL COMPANY, LLC - 20-2744778 -481,800. INTEREST (INCOME)/LOSS FROM INDIAN LAND CAPITAL COMPANY, LLC - 20-2744778 -403. TOTAL TO SCHEDULE D, PART XI, LINE 8: -482,203. PART XII, LINE 4B - OTHER ADJUSTMENTS: ORDINARY INCOME/(LOSS) FROM INDIAN LAND CAPITAL COMPANY, LLC - 20-2744778 481,800. INTEREST INCOME/(LOSS) FROM INDIAN LAND CAPITAL COMPANY, LLC - 20-2744778 403. 1 X PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: 1-A GRANTS MANAGEMENT DATABASE USED TO MAINTAIN RECORDS AND GRANT AMOUNTS. 1-B GRANTEE MUST BE A 501(C)(3) ENTITY, GOVERNMENT OR HAVE A FISCAL AGENT TO BE ELIGIBLE TO RECEIVE A GRANT 1-C GRANTEE'S PROJECT MUST FALL WITHIN ONE OF THE FOUR DEFINED AREAS OF GRANTMAKING CRITERIA: EDUCATION, CULTURE, ECONOMIC, AND/OR LEGAL REFORM. X X 0 0 0 0 0 0 0 0 0 CRIS STAINBROOK 125000 0 0 0 516 0 8750 0 32286 0 166552 0 0 0 NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 THE FOUNDATION BEGAN HOSTING A NATIONAL CONFERENCE TO BRING TRIBAL LAND OFFICE PROFESSIONALS TOGETHER. THE GOAL OF THE CONFERENCE IS TO ALLOW THOSE INDIVIDUALS WHO WORK DIRECTLY WITH THEIR TRIBE'S LAND RECORDS TO NETWORK AND LEARN FROM EACH OTHER. FORM 990, PART VI, SECTION B, LINE 11 EACH BOARD MEMBER RECEIVES A COPY OF THE 990 BEFORE IT IS FILED. AN OVERVIEW IS CONDUCTED BY THE PRESIDENT, WITH SPECIAL ATTENTION DRAWN TO NOTEWORTHY SECTIONS SUCH AS PUBLIC SUPPORT TESTING, PROGRAM EXPENSES, ETC. FORM 990, PART VI, SECTION B, LINE 12C OUR 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 DECISIONS ON THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD USED COMPENSATION SURVEYS CONDUCTED BY THE MINNESOTA COUNCIL ON FOUNDATIONS AND LIKE ORGANIZATIONS TO ASSIST IN DETERMINING THE COMPENSATION OF KEY EMPLOYEES. SUCH COMPARABILITY STUDIES WERE CONDUCTED IN 2002 AND 2003. OUR 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -124,647. PRIOR PERIOD ADJUSTMENTS: 77,369. ORDINARY (INCOME)/LOSS FROM INDIAN LAND CAPITAL COMPANY, LLC - 20-2744778 -481,800. INTEREST (INCOME)/LOSS FROM INDIAN LAND CAPITAL COMPANY, LLC - 20-2744778 -403. TOTAL TO FORM 990, PART XI, LINE 5: -529,481. OVERSIGHT OF AUDIT FORM 990, PART XI, LINE 2C THE PROCESS FOR THE OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM PRIOR YEAR. INDIAN LAND CAPITAL COMPANY LLC 151 EAST COUNTY ROAD B2 LITTLE CANADA MN 55117 202744778 FINANCIAL LENDING MN INDIAN LAND TENURE FOUNDATION RELATED 482203 4545966 0 0 0.75100 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 INDIAN LAND CAPITAL COMPANY A 160000 FMV