Tusweca Tiospaye

IRS exemption revoked

Pine Ridge, SD501(c)(3)EducationEIN 30-0403784Revenue $290K in FY2022

On file with the IRStusweca.orgPo Box 214 · Pine Ridge, SDTax-exempt since Jun 2007Publicly supported charity — 170(b)(1)(A)(vi)

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Lakota sioux culture and language preservation

100¢ of each $1 spent went to programs.
Run by 10 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 48% of spending
Top officer’s pay higher than 62% of similar orgs
Concern: pay to officers and key staff is 48% of spending; over 30%.
Pt VII · Sec A
Cash reserves
27 mo
of spending, in cash
Looks good: 26.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $26K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$290K
+61% vs prior year
Spent
$144K
To programs
100%
Net assets
$323K
By yearFY2020–FY2022
Revenue
$290K
FY2022▲ +61%
Tap a bar for its year
Revenue by fiscal year
FY2020$450
FY2021$180K
FY2022$290K
Net assets
$323K
FY2022▲ +81%
Tap a bar for its year
Net assets by fiscal year
FY2020$84K
FY2021$178K
FY2022$323K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Jun 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $144K Management & general 0% · $130

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$70,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Michael Carlow JR’s $70K as Executive Director is at the 62nd percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021
Michael Carlow JR$70,000$39,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Preserves Lakota Sioux culture and language through education and community programs.

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Provided by the organization

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1 program · $144K · in their own filed words · FY2022
01

The organization offered lakota language classes and hosted traditional lakota sioux cultural events

$144Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Wend II INCFY2024$25K
Total grants receivedfrom 2 funders$26K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$290K
Ln 12
Gifts and grantsLn 1h$272K
Other incomeLn 4–11$18K
Money outPt IX
$144K
Ln 25
Programscol B$144K
Managementcol C$130
Owns and owesPt X
$323K
net assets · Ln 32
Cash and savingsLn 1–2$323K
Total assetsLn 16$323K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$272K
Other incomeLn 4–11$18K
Total revenueLn 12$290K
Assets in detailPt X, end of year
CashLn 1$323K
Cash and savings togetherLn 1–2$323K
Total assetsLn 16$323K
LiabilitiesLn 26$0
Net assetsLn 32$323K
OperationsPt I, VI
EmployeesI 51
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$178K$323K
Total assetsLn 16$178K$323K
LiabilitiesLn 26$0$0
Net assetsLn 32$178K$323K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$70K$70K
Payroll taxesLn 10$6K$6K
Accounting feesLn 11c$220$220
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$10K$10K
Information technologyLn 14$5K$5K
OccupancyLn 16$2K$2K
TravelLn 17$2K$2K
Other expenses (24a–d)Ln 24$43K$42K$130
Total functional expensesLn 25$144K$144K$130$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $290K$144K$145K$323K 990 PDF
FY2021 $180K$178K 990 PDF
FY2020 $450$84K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $289,526 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $177,430$271,503
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $2,389$18,023
I-12 Total revenuePrior year $179,819$289,526
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $42,026$75,580
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $43,165$68,859
I-18 Total expensesPrior year $85,191$144,439
I-19 Revenue less expensesPrior year $94,628$145,087
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $289,526 across 4 lines filed
VIII-1f All other contributions, gifts and grants$271,503
VIII-1h Total contributions, gifts and grants$271,503
VIII-8 Net income from fundraising eventsExcluded from tax $18,023$18,023
VIII-12 Total revenueExcluded from tax $18,023$289,526
Part IX · Statement of functional expenses $144,439 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $70,000$70,000
IX-10 Payroll taxesPrograms $5,580$5,580
IX-11c Accounting feesPrograms $220$220
IX-12 Advertising and promotionPrograms $7,472$7,472
IX-13 Office expensesPrograms $9,620$9,620
IX-14 Information technologyPrograms $5,482$5,482
IX-16 OccupancyPrograms $1,531$1,531
IX-17 TravelPrograms $1,947$1,947
IX-24 Other expenses (24a–d)Programs $42,457 · Management $130$42,587
IX-25 Total functional expensesPrograms $144,309 · Management $130 · Fundraising $0$144,439
Part X · Balance sheet $323,467 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $178,380$323,467
X-16 Total assetsStart of year $178,380$323,467
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $178,380$323,467
X-33 Total liabilities and net assetsStart of year $178,380$323,467
Part XI · Reconciliation of net assets $323,467 net assets at year end
XI-1 Total revenue$289,526
XI-2 Total expenses$144,439
XI-3 Revenue less expenses$145,087
XI-4 Net assets at start of year$178,380
XI-10 Net assets at end of year$323,467

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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