Indian Gaming Association

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The mission of niga is to protect and preserve the general welfare of tribes striving for self-sufficiency through Gaming enterprises in Indian country. To fulfill its mission, niga works with the federal government and congress to develop sound policies and practices and to provide technical assistance and advocacy on Gaming-related issues. In addition, niga seeks to maintain and protect Indian sovereign governmental authority in Indian country.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
72¢ of each $1 spent went to programs.
$1.6M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $294K a year · 4% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.6M
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $95K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$6.8M
70% of total assets
Worth a look: liabilities are 70% of assets; over 65%.
Pt X · Ln 26
Independent board members
18
of 18 voting members
Looks good: 18 of 18 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.8M
+4% vs prior year
Spent
$9.0M
To programs
72%
Net assets
$3.0M
By yearFY2020–FY2024
Revenue
$8.8M
FY2024▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$8.2M
FY2022$7.3M
FY2023$8.5M
FY2024$8.8M
Expenses
$9.0M
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.8M
FY2021$5.9M
FY2022$8.2M
FY2023$8.5M
FY2024$9.0M
Net assets
$3.0M
FY2024▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$3.7M
FY2022$2.9M
FY2023$3.2M
FY2024$3.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1995.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $6.5M Management & general 28% · $2.6M

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

28 people listed on the 990; $1.6M paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$310,373Pt VII · Sec A
$299,358Pt VII · Sec A
$269,494Pt VII · Sec A
Business Manager
$179,664Pt VII · Sec A
Membership Director & Deve
$160,253Pt VII · Sec A
Office Manager
$115,119Pt VII · Sec A
Conference Room Manager
$111,243Pt VII · Sec A
Legislative Director
$104,414Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jason C Giles$310,373$302,037$278,418$258,418$240,252
Ernest Stevens JR$299,358$291,769$280,000$260,000$241,846
Danielle Her Many Horses$269,494$265,708$255,158$230,158$216,813
Angelica Molina$179,664$171,885$120,396$115,395$106,207
Kevin Leecy$160,253$163,455$154,600$139,600$130,597
Maria Ferguson$115,119$115,650$116,000——
Huyen Hoang$111,243————
Chelsea Blake$104,414$105,000$107,500——

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 Indian Gaming Association 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 15aYes

Programs and updates

Advocates for tribal gaming enterprises, protecting their self-sufficiency and sovereignty.

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Provided by the organization

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3 programs · $5.1M · in their own filed words · FY2024
01

Iga hosts an annual trade show and convention which includes a membership meeting, workshops, training, networking, arts & crafts booths and cultural events. The iga convention is a major method of support for their advocacy work

$3.6Mprogram expense
02

Iga monitors federal legislative activity and posts the information on the website to keep members on top of current legislation. Iga operates as a clearinghouse and educational, legislative and public policy resource for tribes, policymakers and the public on indian gaming issues and tribal community development.

$971Kprogram expense
03

Iga gathers information on gaming-related issues, tribal sovereignty and economic development in indian country and makes it available to its members in publications, videos, recordings and on the internet. Iga produces literature for broadcast to other media sources on these same issues.

$552Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2022
See all 3 funders →
Grants paid · 13 grants · $112K · 2020–2024
WewinCA · FY2024$10,000
Indian National Finals RodeoMT · FY2024$10,000
National Indian Women's Supporting EachFY2024$6,000
Native Forward Scholars FundNM · FY2023$15,000
American Indian Graduate CenterFY2022$5,130
National Center for American Enterprise DevelopmentFY2021$15,000
New Mexico Children FoundationFY2020$10,000
American Indian Graduate CenterFY2020$6,000
The Hispanic Institute INCDC · FY2020$5,000
National Center for American EntFY2020$5,000
Going Green with Ac GreenFY2020$5,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$8.8M
Ln 12
Fees for servicesLn 2g$6.4M
Gifts and grantsLn 1h$2.3M
Investment incomeLn 3$110K
Money outPt IX
$9.0M
Ln 25
Programscol B$6.5M
Managementcol C$2.6M
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$3.1M
Total assetsLn 16$9.8M
LiabilitiesLn 26$6.8M
PeoplePt VI, VII
28
listed · VII A
PaidVII A9
Voting boardVI 1a18
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.3M
Fees for servicesLn 2g$6.4M
Investment incomeLn 3$110K
Total revenueLn 12$8.8M
Assets in detailPt X, end of year
CashLn 1$3.1M
Cash and savings togetherLn 1–2$3.1M
Land, buildings, equipmentLn 10c$6.1M
Other assetsLn 15$56K
Total assetsLn 16$9.8M
LiabilitiesLn 26$6.8M
Net assetsLn 32$3.0M
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$3.1M$3.1M
Land, buildings, equipmentLn 10c$6.0M$6.1M
Total assetsLn 16$11.3M$9.8M
LiabilitiesLn 26$8.1M$6.8M
Net assetsLn 32$3.2M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$116K$116K
Pay of current officers, directors and key staffLn 5$1.4M$983K$396K
Other salaries and wagesLn 7$665K$474K$191K
Pension plan contributionsLn 8$89K$63K$25K
Other employee benefitsLn 9$138K$98K$40K
Payroll taxesLn 10$137K$97K$39K
Legal feesLn 11b$529K$377K$152K
Accounting feesLn 11c$180K$128K$52K
Other fees for servicesLn 11g$602K$429K$173K
Advertising and promotionLn 12$96K$68K$28K
TravelLn 17$634K$452K$182K
Conferences, conventions and meetingsLn 19$3.1M$2.2M$883K
InterestLn 20$125K$89K$36K
Depreciation, depletion and amortizationLn 22$161K$114K$46K
InsuranceLn 23$53K$38K$15K
Other expenses (24a–d)Ln 24$517K$368K$148K
All other expensesLn 24e$506K$361K$145K
Total functional expensesLn 25$9.0M$6.5M$2.6M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $8.8M$9.0M−$185K$3.0M 990 PDF
FY2023 $8.5M$8.5M$5K$3.2M 990 PDF
FY2022 $7.3M$8.2M−$852K$2.9M 990 PDF
FY2021 $8.2M$5.9M$2.3M$3.7M 990 PDF
FY2020 $2.1M$4.8M−$2.7M$1.4M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $8,816,047 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,261,300$2,346,399
I-9 Program service revenuePrior year $6,203,389$6,379,334
I-10 Investment incomePrior year $0$110,236
I-11 Other revenuePrior year $40,701−$19,922
I-12 Total revenuePrior year $8,505,390$8,816,047
I-13 Grants and similar amounts paidPrior year $90,568$116,080
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,187,366$2,407,404
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $6,222,183$6,477,805
I-18 Total expensesPrior year $8,500,117$9,001,289
I-19 Revenue less expensesPrior year $5,273−$185,242
Part VI · Governance 18 of 18 board members independent, 1 to look at
VI-1a Voting members of the governing body18
VI-1b Independent voting members18
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $8,816,047 across 8 lines filed
VIII-1b Membership dues$1,996,399
VIII-1f All other contributions, gifts and grants$350,000
VIII-1h Total contributions, gifts and grants$2,346,399
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,379,334$6,379,334
VIII-3 Investment incomeExcluded from tax $110,236$110,236
VIII-6 Net rental income or lossUnrelated business −$22,927−$22,927
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,005$3,005
VIII-12 Total revenueRelated to mission $6,382,339 · Unrelated business −$22,927 · Excluded from tax $110,236$8,816,047
Part IX · Statement of functional expenses $9,001,289 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $116,080$116,080
IX-5 Pay of current officers, directors and key staffPrograms $983,024 · Management $395,728$1,378,752
IX-7 Other salaries and wagesPrograms $474,497 · Management $190,996$665,493
IX-8 Pension plan contributionsPrograms $63,186 · Management $25,434$88,620
IX-9 Other employee benefitsPrograms $98,264 · Management $39,553$137,817
IX-10 Payroll taxesPrograms $97,483 · Management $39,239$136,722
IX-11b Legal feesPrograms $376,966 · Management $151,738$528,704
IX-11c Accounting feesPrograms $128,207 · Management $51,607$179,814
IX-11g Other fees for servicesPrograms $429,371 · Management $172,832$602,203
IX-12 Advertising and promotionPrograms $68,442 · Management $27,549$95,991
IX-17 TravelPrograms $451,851 · Management $181,881$633,732
IX-19 Conferences, conventions and meetingsPrograms $2,193,621 · Management $882,986$3,076,607
IX-20 InterestPrograms $88,826 · Management $35,755$124,581
IX-22 Depreciation, depletion and amortizationPrograms $114,449 · Management $46,069$160,518
IX-23 InsurancePrograms $37,949 · Management $15,275$53,224
IX-24 Other expenses (24a–d)Programs $368,450 · Management $148,310$516,760
IX-24e All other expensesPrograms $360,543 · Management $145,128$505,671
IX-25 Total functional expensesPrograms $6,451,209 · Management $2,550,080 · Fundraising $0$9,001,289
Part X · Balance sheet $9,796,867 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $3,149,949$3,063,392
X-4 Accounts receivableStart of year $1,413,432$40,015
X-8 Inventories for sale or useStart of year $253,568$259,068
X-9 Prepaid expenses and deferred chargesStart of year $413,232$293,827
X-10c Land, buildings and equipment, netStart of year $5,980,552$6,084,532
X-15 Other assetsStart of year $105,447$56,033
X-16 Total assetsStart of year $11,316,180$9,796,867
X-17 Accounts payable and accrued expensesStart of year $548,036$440,439
X-19 Deferred revenueStart of year $3,389,293$2,323,383
X-25 Other liabilitiesStart of year $175,653$142,205
X-26 Total liabilitiesStart of year $8,119,308$6,809,142
X-27 Net assets without donor restrictionsStart of year $3,065,372$2,861,725
X-28 Net assets with donor restrictionsStart of year $131,500$126,000
X-32 Total net assets or fund balancesStart of year $3,196,872$2,987,725
X-33 Total liabilities and net assetsStart of year $11,316,180$9,796,867
Part XI · Reconciliation of net assets $2,987,725 net assets at year end
XI-1 Total revenue$8,816,047
XI-2 Total expenses$9,001,289
XI-3 Revenue less expenses−$185,242
XI-4 Net assets at start of year$3,196,872
XI-9 Other changes in net assets−$23,905
XI-10 Net assets at end of year$2,987,725

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

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