Black Hills Powwow Association

Nonprofit profile at a glance

EIN
460395691
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Rapid City, SD, USA
Phone
6054304547
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Official website

Reported finances

Revenue
$512,183
Expenses
$346,075
Assets
$309,371
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Stephen Yellowhawk (President)
  • Dew Bad Warrior-Ganje (Vice President)

Highest reported compensation

  • Dew Bad Warrior-Ganje (Vice President): $3,190 total reported compensation
  • Lisa Hatten (Treasurer): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To establish and actively promote Native Americans/Lakota Sioux/ Nothern Plains cultural resources and programming.

What it reported doing in 2024

The Black Hills Pow Wow is held to educate the public and celebrate the Great Plains indigenous culture. The Black Hills Pow Wow has become one of the premier American Indian events in the United States, attracting thousands of dancers, singers, artisans and several thousand spectators from across the U.S., Canadian provinces and beyond. In addition to the powwow, spectators have the opportunity to enjoy a fine arts show, He Sapa Win pageant, style show, vendors, wellness symposium for youth and tournaments for hand games, golf, and archery.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. 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: 67
  • Transparency & Controls: 94
  • Accountability: 68
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.5%; rating input score 66
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 32.4%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 25% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 26.7% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 65.5% of revenue deployed · 91.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $315K in reported program spending
  • Leadership: top reported pay $3K · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.