Crazy Horse Memorial Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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
- Income
- $13.2 million
- Spending
- $10.0 million
- Spent on programs
- 59%
- Reserves
- 30.9 months of spending
- Largest source of income
- donations and private grants, 44%
- Employees
- 163
- Volunteers
- 26
- Highest pay
- $244,661, ceo
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 88 out of 100. Higher than 69% of charities in its peer group (arts and culture, $10m to $100m).
Reserves
35 of 35Spendable reserves would cover 30.9 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 24% of income.
Income trend
10 of 15Income fell 3% on the year before.
Spending floor
8 of 1559% of spending went to programs and raising each dollar of donations cost 27 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 34% of charities in its peer group (arts and culture, $10m to $100m).
Independent board
25 of 2523 of 26 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $5.9 million spent. 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 COM
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1949.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
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