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Lni

EIN 46-1310975 · Rapid City, SD

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood83 out of 100GovernanceGood71 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO EDUCATE YOUTH ON NATIVE AMERICAN CULTURE AND FACILITATE ANNUAL EVENTS WHICH SHOWCASE THE TALENTS OF NATIVE AMERICAN AND NON-NATIVE AMERICAN STUDENTS AND ALLOW THEM AN AVENUE TO COME TOGETHER AS A COMMUNITY WITH OTHER SCHOOLS.

Income
$934,145
Spending
$754,644
Spent on programs
89%
Reserves
7.1 months of spending
Largest source of income
fees for its services, 48%
Employees
0
Volunteers
0
Highest pay
$8,500, chairman

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 83 out of 100. Higher than 61% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.1 months of spending.

  • Debt

    10 of 20

    It owes 31% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 19% of income.

  • Income trend

    15 of 15

    Income rose 58% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 71 out of 100. Higher than 47% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, 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)
  1. $671,019 spent. THE ORGANIZATION SHOWCASES NATIVE AMERICAN AND NON-NATIVE AMERICAN YOUTH AT A COMPETITIVE LEVEL, SHARING THE NATIVE AMERICAN CULTURE WITH ATTENDEES AND EACH OTHER. EVENTS OCCUR THROUGHOUT THE YEAR, INCLUDING BASKETBALL, VOLLEYBALL, WRESTLING, TRACK, CROSS COUNTRY, AND GOLF ATHLETIC COMPETITIONS. CONCURRENT WITH THE ATHLETIC COMPETITIONS, THE ORGANIZATION ALSO HOSTS ARCHERY, ART SHOW, HAND GAMES, KNOWLEDGE BOWL, CHESS, POETRY SLAM, BUSINESS PLAN, AND LAKOTA LANGUAGE BOWL COMPETITIONS. IN THE SPRING, LNI HOSTS A STUDENT COUNCIL CONFERENCE WITH EDUCATIONAL AND COMMUNITY OPPORTUNITIES. THESE EVENTS HELP KEEP THE CULTURE AND TRADITIONS ALIVE IN YOUTH TODAY. YOUTH ARE DRAWN TOGETHER THROUGH COMPETITION AND THE LOVE OF CULTURE AND SPORTS. THEY TAKE PRIDE IN THEMSELVES, THEIR SCHOOLS, THEIR CULTURE, AND THEIR COMMUNITIES. PARTICIPANTS ARE FROM MULTIPLE STATES AND TRIBES IN ELEMENTARY THROUGH HIGH SCHOOL GRADES. DURING 2024, 59 TEAMS FROM 329 SCHOOLS PARTICIPATED, WITH AN ESTIMATED 2,750 - 3,250 PARTICIPANTS.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 October 13, 2026.

  2. 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 October 13, 2026.

  3. 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 October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 2013.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.