Form 990 for tax year 2022

Totals

Total revenue

$14,310,887

Total expenses

$8,338,706

Contributions and grants received

$7,411,800

Grants paid

$137,421

Program service revenue

$5,215,015

Investment income

$1,157,108

Other revenue

$526,964

Total assets, end of year

$130,434,828

Total liabilities, end of year

$1,724,792

Net assets or fund balances, end of year

$128,710,036

Program services expenses (Part IX)

$5,253,236

Management and general expenses

$1,894,428

Fundraising expenses

$1,191,042

Program service expenses (Part III)

$5,253,236

Program services were 63.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Mission and programs · 2022

• THE COLOSSAL MOUNTAIN CARVING OF CRAZY HORSE (TASUNKE WITCO C.1840-1877) RIDING HIS STEED OUT OF THE GRANITE OF THE BLACK HILLS (HE SAPA) GESTURING FORWARD AS HE PROCLAIMS, "MY LANDS ARE WHERE MY DEAD LIE BURIED," WILL BE APPROXIMATELY 641 FEET LONG AND 563 FEET HIGH WHEN COMPLETE. CRAZY HORSE'S COMPLETED FACE CURRENTLY STANDS 87 FEET AND 6 INCHES HIGH. COMPARISONS TO OTHER FAMOUS LANDMARKS PROVIDE PERSPECTIVE; FOR EXAMPLE, THE STATUE OF LIBERTY IS 305 FEET TALL, THE WASHINGTON MONUMENT IS 554 FEET AND 7 INCHES HIGH, AND THE GREAT PYRAMID OF GIZA IN EGYPT STANDS 455 FEET TALL. CURRENT CARVING EFFORTS FOCUS ON CRAZY HORSE'S LEFT HAND, LEFT FOREARM, LEFT UPPER ARM, AND PARTS OF THE HORSE'S MANE. NEARLY ALL OF THE LEFT HAND AND SOME OF THE LEFT FOREARM AND UPPER ARM SHOULD BE COMPLETED WITHIN ONE YEAR. THE HORSE'S MANE WILL TAKE LONGER GIVEN ITS SHEER MAGNITUDE - ROUGHLY 32,000 SQUARE FEET OF SURFACE AREA TO BE CARVED. PLANS TO WORK ON CRAZY HORSE'S HEAD AND HAIRLINE, FOLLOWED BY HIS RIGHT SHOULDER, ARE ACTIVELY BEING FORMULATED, WITH THE GOAL OF BEGINNING CARVING IN THESE AREAS WITHIN THE NEXT FIVE TO TEN YEARS. THE SITE IS BEING PREPARED TO INSTALL A LARGE TOWER CRANE, WHICH WILL FACILITATE CARVING THESE AREAS, AS WELL AS THE HORSE'S HEAD. THE MOUNTAIN CREW USES LABOR-INTENSIVE TECHNIQUES FOR THIS DELICATE PHASE OF CARVING. MANY OF THE ONGOING CHANGES ON THE MONUMENTAL SCULPTURE ARE VISIBLE FROM THE VISITOR CENTER, WHICH IS ABOUT ONE MILE AWAY. CRAZY HORSE MEMORIAL IS AN ACTIVE MOUNTAIN CARVING SITE AND A MODERN WONDER OF THE WORLD. AT FIRST IT MAY SEEM THAT THE GREAT CARVING IS THE WHOLE POINT OF CRAZY HORSE MEMORIAL FOUNDATION. THE CARVING IS CERTAINLY CENTRAL AS A MARVEL OF LANDSCAPE, ART, AND ENGINEERING, BUT THE SHARED VISION TO HONOR AND PRESERVE THE CULTURE OF AMERICAN INDIANS INVOLVES FAR MORE. CRAZY HORSE MEMORIAL FOUNDATION IS NOT MERELY AN ENDURING TRIBUTE, BUT ALSO A LIVING MEMORIAL, EDUCATING ALL WHO ENCOUNTER IT. THE EDUCATIONAL AND CULTURAL PROGRAMS AND ACTIVITIES OF CRAZY HORSE MEMORIAL FOUNDATION'S INDIAN MUSEUM OF NORTH AMERICA, NATIVE AMERICAN AND EDUCATIONAL CULTURAL CENTER, AND THE INDIAN UNIVERSITY OF NORTH AMERICA EXEMPLIFY THE MEMORIAL'S EDUCATIONAL AND HUMANITARIAN PURPOSE. THE INDIAN MUSEUM OF NORTH AMERICA IS HOME TO AN EXTRAORDINARY COLLECTION OF ART AND ARTIFACTS REFLECTING THE DIVERSE HISTORIES AND CONTEMPORARY CULTURES OF NATIVE AMERICANS THROUGHOUT NORTH AMERICA. THE MUSEUM WAS OFFICIALLY DEDICATED ON MAY 30, 1973, AND IT HAS GROWN SINCE ITS HUMBLE BEGINNINGS. EXHIBITS ARE CURRENTLY CHOSEN FROM OVER 13,000 ACCESSIONED PIECES OF ART AND ARTIFACTS REPRESENTING HUNDREDS OF NATIVE CULTURES THROUGHOUT NORTH AMERICA. THE INDIAN MUSEUM OF NORTH AMERICA'S CULTURAL PROGRAMS COME ALIVE THROUGH ITS EXHIBITS, NATIVE ARTISTS, MUSIC, DANCE, AND NUMEROUS EDUCATIONAL OPPORTUNITIES FOR VISITORS OF ALL AGES. NATIVE ARTISTS, NATIONAL AND LOCAL NATIVE PERFORMERS, AND LECTURERS OF VARIOUS BACKGROUNDS AND DISCIPLINES OFFERED CULTURAL PROGRAMS DURING THE 2023 SUMMER SEASON. THE VISITING PUBLIC CAN ACTUALLY EXPERIENCE THREE MUSEUMS OF CRAZY HORSE MEMORIAL. THE MOUNTAIN CARVING GALLERY AND THE ZIOLKOWSKI FAMILY LIFE MUSEUM COMPLIMENT THE INDIAN MUSUEM OF NORTH AMERICA SHARING THE FULL STORY OF THE MEMORIAL. CRAZY HORSE MEMORIAL IS COMMITTED TO THE PAST, PRESENT, AND FUTURE OF NATIVE NATIONS. THE COMMITMENT TO THE FUTURE IS SPECIFICALLY REALIZED THROUGH THE INDIAN UNIVERSITY OF NORTH AMERICA, WHERE HIGHER EDUCATION, INTERNSHIP EXPERIENCES, AND NUMEROUS RESOURCES ARE PROVIDED TO NATIVE YOUTH, GUIDING THEM IN SUCCESSFULLY COMPLETING THEIR HIGHER EDUCATIONAL GOALS AND LIFE DREAMS. THE UNIVERSITY'S FIRST ACADEMIC PROGRAM COMMENCED IN THE SUMMER OF 2010 IN A NEWLY CONSTRUCTED INSTRUCTIONAL AND RESIDENTIAL FACILITY. THE SUMMER SEMESTER UNIVERSITY PROGRAMS, TITLED 7TH GEN., OFFER ACCEPTED STUDENTS THE OPPORTUNITY TO COMPLETE THEIR FIRST SEMESTER OF COLLEGE AT THE INDIAN UNIVERSITY OF NORTH AMERICA AND RECEIVE EXTENDED STUDENT SUCCESS COACHING THROUGH COLLEGE COMPLETION, REGARDLESS OF WHERE THEY CONTINUE THEIR COLLEGE STUDIES. THE UPPER LEVEL 7TH GEN PROGRAM EXTENDS 3-6 CREDIT HOURS TO EACH STUDENT INCLUDING AN EXPERIENTIAL LEADERSHIP CLASS. CRAZY HORSE MEMORIAL FOUNDATION FUNDS THE STUDENT TUITION, BOOKS, STUDENT PAID INTERNSHIPS, THE MAJORITY OF THE STUDENT FOOD AND LODGING COSTS, FACULTY AND STAFF SALARIES, AND FACULTY FOOD AND LODGING. IN THE FALL OF 2020, THE INDIAN UNIVERSITY OF NORTH AMERICA EXPANDED TO INCLUDE A NEW HIGHER EDUCATION PARTNER AND A NEW ACADEMIC PROGRAM. THE INDIAN UNIVERSITY'S FIRST, FULL HIGHER EDUCATION PROGRAM WAS DEVELOPED AND DELIVERED THROUGH A 15 CREDIT HOUR CERTIFICATE IN LEADERSHIP AND SUSTAINABILITY IN PARTNERSHIP WITH SOUTH DAKOTA STATE UNIVERSITY. THE PROGRAM IS TITLED WIZIPAN, WHICH IN LAKOTA MEANS, "THE HEART OF ALL THAT IS" - A FITTING REFERENCE TO A DISTINCTIVE PROGRAM OFFERED IN THE BLACK HILLS OF SOUTH DAKOTA. ENROLLED STUDENTS LEARN ABOUT LEADERSHIP AND SUSTAINABILITY THROUGH A HISTORIC FRAMEWORK AND AN INDIGENOUS LENS. THE PROGRAM STRATEGICALLY LEADS STUDENTS THROUGH AN ACADEMIC AND CULTURAL EXPERIENCE INVOLVING CARE OF SELF, CARE OF COMMUNITY, CARE OF THE ENVIRONMENT, AND CARE OF CULTURE. THESE ARE THE MAINSTAYS OF THE WIZIPAN PROGRAM. THE DISTINCTIVE PROGRAMS OF THE INDIAN UNIVERSITY OF NORTH AMERICA ARE UNLIKE ANY HIGHER EDUCATION EXPERIENCE IN THE WORLD. SINCE THE UNIVERSITY'S INCEPTION IN 2010, OVER 350 STUDENTS FROM OVER 40 DIFFERENT NATIVE NATIONS HAVE ENROLLED IN 7TH GEN AND WIZIPAN AND HAVE BENEFITTED FROM THE STUDENT SUCCESS COACHING WHICH ENSUES. THE OVER-ARCHING GOALS OF THE INDIAN UNIVERSITY OF NORTH AMERICA INCLUDE ENGAGING STUDENTS IN A NATIVE-FOCUSED ACADEMIC EXPERIENCE AND COMMUNITY DEMONSTRATING THE VITALITY OF THE NATIVE AMERICAN PEOPLE AND PROVIDING THE NECESSARY STUDENT SUPPORT TO INCREASE COLLEGE PERSISTENCE AND COLLEGE COMPLETION RATES OF NATIVE AMERICAN STUDENTS. ANNUALLY, WHILE OFFERING STUDENT SUCCESS COACHING, THE INDIAN UNIVERSITY FACULTY AND STAFF RESEARCH THE HIGHER EDUCATION STATUS OF STUDENTS WHO SUCCESSFULLY COMPLETED ACADEMIC PROGRAMS AND CONTINUED THEIR STUDIES AT OVER 50 DIFFERENT COLLEGES AND UNIVERSITIES THROUGHOUT THE UNITED STATES. OVER THE PAST THIRTEEN YEARS, THE COMBINED COLLEGE PERSISTENCE/COLLEGE GRADUATION RATE OF RESPONDENTS HAS RANGED FROM 72-87%. COLLEGE GRADUATES ARE CURRENTLY EMPLOYED AS TEACHERS, NURSES, ATHLETIC TRAINERS, LAW ENFORCEMENT, COUNSELORS, MUSEUM PROFESSIONALS, A DENTAL HYGIENIST, AND IN NUMEROUS PROFESSIONAL BUSINESS CAREERS. MANY OF THE NATIVE STUDENTS WHO STARTED THEIR HIGHER EDUCATION JOURNEYS AT CRAZY HORSE MEMORIAL ARE PURSUING GRADUATE DEGREES. NATIVE AMERICAN STUDENTS REMAIN AMONG THE MOST VULNERABLE IN OUR NATION'S EDUCATION SYSTEM, 35% OF NATIVE AMERICAN STUDENTS ARE RAISED IN IMPOVERISHMENT. NATIVE STUDENTS REPRESENT ONLY 1% OF THE U.S. UNDERGRADUATE STUDENT POPULATION AND LESS THAN 1% OF THE GRADUATE STUDENT POPULATION. ONLY 17% OF NATIVE HIGH SCHOOL STUDENTS CONTINUE THEIR EDUCATION, CITING FUNDING AND GEOGRAPHIC ISOLATION AS THEIR TOP REASONS FOR NOT ATTENDING COLLEGE. AND, OF THE NATIVE STUDENTS WHO ATTEND COLLEGE, GRADUATION RATES ARE 20% LOWER OR MORE THAN NON-NATIVE STUDENTS. NATIVE AMERICANS, ESPECIALLY THOSE IN SOUTH DAKOTA, ARE A DISADVANTAGED POPULATION WITH FEW POSSESSING COLLEGE EDUCATIONS. THE UNIVERSITY IS COMMITTED TO PARTNERSHIPS WHICH PROVIDE FRESH APPROACHES TO LEARNING, TO COMPREHENSIVE, STRONG STUDENT SUPPORT BEYOND WHAT IS FOUND IN TRADITIONAL MAINSTREAM HIGHER EDUCATION, TO EXPERIENTIAL LEARNING, AND TO DEVELOPING A NEW NATIVE NARRATIVE WHICH VALIDATES, EMPOWERS, AND INSPIRES THE STUDENTS WHO ATTEND. CRAZY HORSE MEMORIAL FOUNDATION ACCEPTS NO GOVERNMENT FUNDING FOR ITS PROGRAMS OR ACTIVITIES. THE MEMORIAL IS SUSTAINED SOLELY THROUGH CONTRIBUTIONS AND ADMISSIONS TO THE MEMORIAL. CHARITABLE GIFTS ARE RECEIVED FROM INDIVIDUALS THROUGHOUT THE UNITED STATES AND THE WORLD, GIVING TESTIMONY TO THE FACT THAT CRAZY HORSE MEMORIAL FOUNDATION IS AN EDUCATIONAL AND HUMANITARIAN PUBLIC CHARITY OF INTERNATIONAL SCOPE. IT IS IMPORTANT FOR DONORS TO KNOW THAT THE FY2023 MOUNTAIN CARVING EXPENSES OF 3,899,643 ARE CAPITALIZED. AMOUNTS CAPITALIZED INCLUDE BOTH DIRECT COSTS AND INDIRECT COSTS (BASED ON AN ALLOCATION OF MOUNTAIN SALARIES TO TOTAL SALARIES). CAPITALIZED COSTS ARE, THEREFORE, REVEALED AS AN ASSET RATHER THAN A PROGRAM EXPENSE ON THE FORM 990. AS A RESULT, PROGRAM EXPENSES AS A PERCENTAGE OF TOTAL EXPENSES IN FY2023 ARE 63% ON THE FORM 990. WITH THE MOUNTAIN CARVING EXPENSES ADDED, THE PERCENTAGE IS 75%. CONSIDERING THE ACCRUAL METHOD OF ACCOUNTING USED BY CRAZY HORSE MEMORIAL, THE 990 SHOWS IT COST 16 CENTS TO RAISE A DOLLAR IN FY2023. CRAZY HORSE MEMORIAL FOUNDATION IS GOVERNED BY A BOARD OF DIRECTORS AND LED BY AN EXECUTIVE MANAGEMENT TEAM COMPRISED OF THE CEO, CFO, AND CMO. EACH EXECUTIVE LEADER HAS DISTINCTIVE RESPONSIBILITIES, MANY OF WHICH ARE ATTRIBUTED TO THE MOUNTAIN CARVING, MUSEUMS, AND U

  Expenses $5,253,236 · Grants $137,421 · Revenue $5,287,792

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

• OGLALA LAKOTA COLLEGE

  $42,000

  SCHOLARSHIP

• BLACK HILLS STATE UNIVERSITY

  $22,240

  SCHOLARSHIP

• WESTERN DAKOTA VO-TECH

  $10,000

  SCHOLARSHIP

• SITTING BULL COLLEGE

  $10,000

  SCHOLARSHIP

• UNIVERSITY OF SOUTH DAKOTA

  $9,000

  SCHOLARSHIP

• SOUTH DAKOTA STATE UNIVERSITY

  $6,000

  SCHOLARSHIP

Provenance

Return type

form_990

Tax year

2022

Filed

26 January 2024

IRS schema version

2022v5.0

Source object

202420269349300842

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