Lakota Youth Development FY2024 filing

Tax-deductible

Herrick, SD501(c)(3)Mental HealthEIN 46-0436638Revenue $521K in FY2024

On file with the IRS30122 352nd Ave, 57538-5227 · Herrick, SDTax-exempt since Apr 1999Publicly supported charity — 170(b)(1)(A)(vi)

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Lyd mission is to reclaim Lakota culture, language and spirituality, and promote education and healthy life styles for Youth through culturally based strategies and Youth Development initiatives.

501(c)(3) charity; gifts are tax-deductible.
51¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $7 a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
51%
of spending
Worth a look: 51% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: -0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $326K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$224K
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$521K
-15% vs prior year
Spent
$522K
To programs
51%
Net assets
$350K
By yearFY2020–FY2025
Revenue
$521K
FY2024▼ -15%
Tap a bar for its year
Revenue by fiscal year
FY2020$492K
FY2021$597K
FY2022$1.2M
FY2023$610K
FY2024$521K
FY2025$815K
Expenses
$522K
FY2024▼ -35%
Tap a bar for its year
Expenses by fiscal year
FY2020$403K
FY2021$560K
FY2022$1.0M
FY2023$805K
FY2024$522K
FY2025$862K
Net assets
$350K
FY2024▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$333K
FY2021$331K
FY2022$392K
FY2023$367K
FY2024$350K
FY2025$303K

From the FY2024 Form 990 (year ending September 2024) · see the original

990 PDF Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1999.

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

Where the money goes

51 cents of each dollar spent went to programs.

Program services 51% · $268K Management & general 49% · $253K Fundraising 0% · $246

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

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Di
$0Pt VII · Sec A
Historian
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Marla Bull Bear’s $61K as Executive Di is at the 47th percentile of top reported officer pay among 2095 $100K–1M mental health 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 · 2 named individuals · Part VII

NameFY2022FY2020
Marla Bull Bear$60,640$54,800
Jerome Kills Small—$1,000

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.

See Lakota Youth Development executive salaries →

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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

Reclaims Lakota culture, language, and spirituality, promoting youth education and healthy lifestyles.

Questions for Lakota Youth Development

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Provided by the organization

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2 programs · $252K · in their own filed words · FY2023
01

We help lakota youth rise through reclaiming lakota culture, language and spirituality, we promote education and healthy life styles for youth through culturally based strategies. We support youth to reclaim their culture and skills through; experiential cultural camps, weekend youth retreats, lakota modeled youth leadership societies…

$185Kprogram expense
02

We fulfill our purpose through a conscious continuum of development for our youth. We implement afterschool and weekend retreat sessions to build relationships, immerse them in cultural life ways with our wolakota camp series and deepen their cultural practices through membership into youth societies.

$67Kprogram 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
Manitou FundFY2024$75K
Novo FoundationFY2024$50K
Total grants receivedfrom 6 funders$326K
See all 6 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$521K
Ln 12
Gifts and grantsLn 1h$489K
Other incomeLn 4–11$32K
Investment incomeLn 3$22
Money outPt IX
$522K
Ln 25
Programscol B$268K
Managementcol C$253K
Fundraisingcol D$246
Owns and owesPt X
$350K
net assets · Ln 32
Cash and savingsLn 1–2−$7K
Total assetsLn 16$574K
LiabilitiesLn 26$224K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$489K
Government grantsLn 1e$182K
Investment incomeLn 3$22
Other incomeLn 4–11$32K
Total revenueLn 12$521K
Assets in detailPt X, end of year
CashLn 1−$7K
Cash and savings togetherLn 1–2−$7K
Land, buildings, equipmentLn 10c$507K
Total assetsLn 16$574K
LiabilitiesLn 26$224K
Net assetsLn 32$350K
OperationsPt I, VI
EmployeesI 55
Fiscal year endsHeaderSeptember
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 FY24End FY24
Cash and savingsLn 1–2$1K−$7K
Land, buildings, equipmentLn 10c$557K$507K
Total assetsLn 16$622K$574K
LiabilitiesLn 26$255K$224K
Net assetsLn 32$367K$350K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$173K$106K$67K
Payroll taxesLn 10$4K$2K$3K
Accounting feesLn 11c$49K$26K$23K
Advertising and promotionLn 12$1K$2K−$619
Information technologyLn 14$5K$3K$3K
OccupancyLn 16$19K$11K$8K
TravelLn 17$32K$5K$27K
Conferences, conventions and meetingsLn 19$2K$2K$227
InterestLn 20$9K$9K
Depreciation, depletion and amortizationLn 22$50K$50K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$139K$86K$53K
All other expensesLn 24e$28K$16K$11K$246
Total functional expensesLn 25$522K$268K$253K$246

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $815K$862K−$47K$303K 990 PDF
FY2024 Viewing $521K$522K−$886$350K 990 PDF
FY2023 $610K$805K−$195K$367K 990 PDF
FY2022 $1.2M$1.0M$117K$392K 990 PDF
FY2021 $597K$560K$37K$331K 990 PDF
FY2020 $492K$403K$90K$333K 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 FY2024 990 (6 parts)
Part I · Summary $520,675 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $549,663$489,150
I-9 Program service revenue$0
I-10 Investment incomePrior year $72$22
I-11 Other revenuePrior year $60,144$31,503
I-12 Total revenuePrior year $609,879$520,675
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $307,243$177,467
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $497,836$344,094
I-18 Total expensesPrior year $805,079$521,561
I-19 Revenue less expensesPrior year −$195,200−$886
Part VI · Governance 0 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members0
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 $520,675 across 6 lines filed
Lines not itemized here account for $2,305 of total revenue; see the IRS return.
VIII-1e Government grants$182,129
VIII-1f All other contributions, gifts and grants$307,021
VIII-1h Total contributions, gifts and grants$489,150
VIII-3 Investment incomeRelated to mission $22$22
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $22,941 · Unrelated business $6,257$29,198
VIII-12 Total revenueRelated to mission $24,121 · Unrelated business $7,404$520,675
Part IX · Statement of functional expenses $521,561 across 13 lines filed
IX-7 Other salaries and wagesPrograms $105,624 · Management $67,481$173,105
IX-10 Payroll taxesPrograms $1,592 · Management $2,770$4,362
IX-11c Accounting feesPrograms $25,984 · Management $23,042$49,026
IX-12 Advertising and promotionPrograms $1,799 · Management −$619$1,180
IX-14 Information technologyPrograms $2,888 · Management $2,562$5,450
IX-16 OccupancyPrograms $11,173 · Management $7,895$19,068
IX-17 TravelPrograms $5,002 · Management $27,025$32,027
IX-19 Conferences, conventions and meetingsPrograms $2,171 · Management $227$2,398
IX-20 InterestPrograms $9,282$9,282
IX-22 Depreciation, depletion and amortizationManagement $50,192$50,192
IX-23 InsuranceManagement $8,652$8,652
IX-24 Other expenses (24a–d)Programs $86,121 · Management $52,729$138,850
IX-24e All other expensesPrograms $16,485 · Management $11,238 · Fundraising $246$27,969
IX-25 Total functional expensesPrograms $268,121 · Management $253,194 · Fundraising $246$521,561
Part X · Balance sheet $574,121 assets, 12 lines filed
Asset lines not itemized here account for $799; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $1,457−$7,395
X-4 Accounts receivableStart of year $55,100$8,880
X-8 Inventories for sale or useStart of year $5,895$52,879
X-9 Prepaid expenses and deferred chargesStart of year $502$11,876
X-10c Land, buildings and equipment, netStart of year $557,275$507,082
X-16 Total assetsStart of year $621,887$574,121
X-17 Accounts payable and accrued expensesStart of year $55,966$10,065
X-24 Unsecured notes and loans payableStart of year $199,136$214,069
X-26 Total liabilitiesStart of year $255,102$224,134
X-27 Net assets without donor restrictionsStart of year $366,785$349,987
X-32 Total net assets or fund balancesStart of year $366,785$349,987
X-33 Total liabilities and net assetsStart of year $621,887$574,121
Part XI · Reconciliation of net assets $349,987 net assets at year end
XI-1 Total revenue$520,675
XI-2 Total expenses$521,561
XI-3 Revenue less expenses−$886
XI-4 Net assets at start of year$366,785
XI-9 Other changes in net assets−$15,912
XI-10 Net assets at end of year$349,987

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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