Lakota Language Consortium Inc

Overview

Mission

To preserve, revitalize, and help pass on the lakota language for future generations.

What it reported doing in 2023

Lakota language consortium, inc. Works to ensure the crow language is passed on to future generations. We support lakota learners and teachers by developing language materials such as textbooks, dictionaries, flashcards, posters, etc., by providing access to apps and multimedia, and by organizing intensive teacher training and workshops to provide them with best-practice teaching methodologies.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

Nonprofit profile at a glance

EIN
201158601
IRS 990 coverage
2012–2023
Forms available
Form 990 2023
Headquarters
Bloomington, IN, USA
Phone
8129616360
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Printing, Publishing

Official website

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 65
  • Accountability: 78
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.4%; rating input score 67
  • Program expense ratio: 99.3%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 20th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32.8%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 1.04; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.75; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 41.6%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 6.1% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 16.5% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 67.4% of revenue deployed · 99.3% of spending went to programs
  • Governance: 6 of 7 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $610K in reported program spending
  • Leadership: top reported pay $128K · 8 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 10 annual filings from 2012 to 2023
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Leadership & pay

8 people listed

Highest reported compensation

  • JAN ULLRICH (DIRECTOR/LINGUIST): $127,565 total reported compensation
  • WILHELM MEYA (FORMER BOARD CHAIR): $121,998 total reported compensation
  • RICHARD TWO DOGS (DIRECTOR): $4,000 total reported compensation

Source: IRS Form 990. Selected filing: FY2023.