Skip to content
Nonprofiteer
← NATIVE AMERICAN DEVELOPMENT CORPORATION

Form 990 for tax year 2023

Filed by NATIVE AMERICAN DEVELOPMENT CORPORATION.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 16 July 2026. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$21,008,079 changed to $20,923,543
Total expenses
$9,952,056 changed to $9,598,212
Investment income
$141,131 changed to $141,104
Other revenue
$1,283,045 changed to $1,198,536
Total assets, end of year
$23,090,646 changed to $21,750,421
Total liabilities, end of year
$7,182,316 changed to $5,424,000
Net assets or fund balances, end of year
$15,908,330 changed to $16,326,421
Program services expenses
$7,210,542 changed to $6,997,927
Management and general expenses
$2,741,514 changed to $2,600,285
Program service expenses (Part III)
$7,210,542 changed to $6,997,927

Totals

Total revenue
$21,008,079
Total expenses
$9,952,056
Contributions and grants received
$16,614,427
Grants paid
$0
Program service revenue
$2,969,476
Investment income
$141,131
Other revenue
$1,283,045
Total assets, end of year
$23,090,646
Total liabilities, end of year
$7,182,316
Net assets or fund balances, end of year
$15,908,330
Program services expenses (Part IX)
$7,210,542
Management and general expenses
$2,741,514
Fundraising expenses
$0
Program service expenses (Part III)
$7,210,542

Program services were 72.5% 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.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $6,614,427

  • 1f · All other contributions, gifts and grants

    $10,000,000

  • 2a · Program service revenue: CONTRACT REVENUE

    total $2,946,210 · related or exempt $2,946,210

  • 2b · Program service revenue: CONFERENCE AND SPONSORSHIP

    total $23,266 · related or exempt $23,266

  • 3 · Investment income

    total $141,131 · related or exempt $141,131

  • 6a · Gross rents

    real property $218,887

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $218,887

  • 6d · Net rental income or loss

    total $218,887 · related or exempt $218,887

  • 11a · Other revenue: MEDICAID & PRIVATE INSURANCE PAYM

    total $943,787 · related or exempt $943,787

  • 11b · Other revenue: OTHER REVENUE

    total $97,018 · related or exempt $97,018

  • 11c · Other revenue: LOAN PROCESSING & SERVICING FEES

    total $23,353 · related or exempt $23,353

  • 11e · Other revenue, total

    $1,064,158

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $3,942,377 · program services $2,883,056 · management and general $1,059,321

  • 9 · Other employee benefits

    total $682,421 · program services $495,590 · management and general $186,831

  • 10 · Payroll taxes

    total $280,561 · program services $243,851 · management and general $36,710

  • 11b · Fees: legal

    total $125,401 · program services $77,723 · management and general $47,678

  • 11c · Fees: accounting

    total $87,207 · program services $86,196 · management and general $1,011

  • 11g · Fees: other

    total $2,177,939 · program services $1,499,201 · management and general $678,738

  • 12 · Advertising and promotion

    total $103,924 · program services $76,087 · management and general $27,837

  • 13 · Office expenses

    total $64,461 · program services $52,910 · management and general $11,551

  • 16 · Occupancy

    total $225,115 · program services $110,275 · management and general $114,840

  • 17 · Travel

    total $257,563 · program services $215,395 · management and general $42,168

  • 19 · Conferences, conventions and meetings

    total $32,926 · program services $15,575 · management and general $17,351

  • 20 · Interest

    total $147,109 · program services $111,089 · management and general $36,020

  • 22 · Depreciation, depletion and amortization

    total $277,671 · program services $161,902 · management and general $115,769

  • 23 · Insurance

    total $125,858 · program services $76,618 · management and general $49,240

  • 24a · Other expenses: SUB-RECIPIENT AGREEMENT

    total $592,724 · program services $575,734 · management and general $16,990

  • 24b · Other expenses: EDUCATIONAL EXPENSES

    total $154,186 · program services $145,557 · management and general $8,629

  • 24c · Other expenses: PROVISION FOR CREDIT LO

    total $142,624 · management and general $142,624

  • 24d · Other expenses: MEDICAL SUPPLIES

    total $132,713 · program services $121,094 · management and general $11,619

  • 24e · All other expenses

    total $399,276 · program services $262,689 · management and general $136,587

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,990,454 · end of year $14,577,722

  • 3 · Pledges and grants receivable

    beginning of year $2,997,605 · end of year $1,272,872

  • 4 · Accounts receivable

    beginning of year $59,735 · end of year $106,746

  • 7 · Other notes and loans receivable

    beginning of year $306,851 · end of year $1,751,656

  • 10a · Land, buildings and equipment: cost or other basis

    $6,015,225

  • 10b · Land, buildings and equipment: accumulated depreciation

    $744,695

  • 10c · Land, buildings and equipment, net

    beginning of year $4,172,103 · end of year $5,270,530

  • 15 · Other assets

    beginning of year $1,109,676 · end of year $111,120

  • 17 · Accounts payable and accrued expenses

    beginning of year $328,585 · end of year $950,435

  • 19 · Deferred revenue

    beginning of year $3,528,298 · end of year $3,504,217

  • 23 · Secured mortgages and notes payable

    beginning of year $261,303 · end of year $2,727,664

  • 25 · Other liabilities

    beginning of year $2,510,244 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $3,658,267 · end of year $14,853,844

  • 28 · Net assets with donor restrictions

    beginning of year $1,349,727 · end of year $1,054,486

Mission and programs · 2023

Mission

OUR MISSION IS TO BE A HIGH-QUALITY, HIGH PERFORMING, SUSTAINABLE COMMUNITY, AND ECONOMIC DEVELOPMENT CORPORATION PROVIDING THE TOOLS AND RESOURCES FOR INDIVIDUALS AND FAMILIES IN AND SORROUNDING MONTANA, WYOMING, NORTH DAKOTA AND SOUTH DAKOTA TO NOT ONLY JUST SURVIVE , BUT TO THRIVE.

Activities or mission (Part I)

OUR MISSION IS TO BE A HIGH-QUALITY, HIGH PERFORMING, SUSTAINABLE COMMUNITY, AND ECONOMIC DEVELOPMENT CORPORATION PROVIDING THE TOOLS AND RESOURCES FOR INDIVIDUALS AND FAMILIES IN AND SORROUNDING MONTANA TO THRIVE.

  • STANDING BUFFALO STRONG AND BILLINGS NATIVE CONNECTIONS ARE BOTH FIVE YEAR GRANTS FROM THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS), SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES ADMINISTRATION (SAMHSA) PROJECT. THE PURPOSE IS TO PREVENT AND REDUCE SUICIDAL BEHAVIOR AND SUBSTANCE MISUSE, REDUCE THE IMPACT OF TRAUMS, AND PROMOTE MENTAL HEALTH AMOUNG AMERICAN INDIAN YOUNG PEOPLE.

    Expenses $1,119,405

  • CAPITAL ACCESS IS A FOUR YEAR GRANT FROM THE MINORITY BUSINESS DEVELOPMENT AGENCY (MBDA) TO PROVIDE CAPACITY,, CAPITAL, AND COMMUNITY FOR NATIVE AMERICAN ENTREPRENEURS

    Expenses $608,452

  • COOPERATIVE AGREEMENT WITH DEFENCE LOGISTICS AGENCY ASSISTING IN SUPPORTING THE ECONOMIC DEVELOPMENT OF NATIVE AMERICANS IN PROCURRING GOVERNMENT CONTRACTS.

    Expenses $606,683

  • Expenses $4,500,654

  • NADC HOLDINGS, LLC EXPENSES IN SUPPORT OF NADC TO CARRY THE PROGRAMS

    Expenses $375,348

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Seth Larson

    PROVIDER

    Total calculated
    $284,170
    From this org
    $284,170
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $284,170
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $284,170

  • Bernadette A Nyberg

    PROVIDER

    Total calculated
    $97,546
    From this org
    $97,546
    From related orgs
    $0
    Other
    $0
    Hours/week
    24

  • Lisa Murray

    PROVIDER

    Total calculated
    $75,541
    From this org
    $75,541
    From related orgs
    $0
    Other
    $0
    Hours/week
    24

  • Ernest Mike Lawson

    OFFICER PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Sam Painter

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Leonard Smith

    CEO

    Total calculated
    $171,455
    From this org
    $171,455
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $171,455
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $171,455

  • Jason R Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    24

  • Benjamin Sanders

    CFO

    Total calculated
    $90,177
    From this org
    $90,177
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Mary Walks Over Ice

    COO

    Total calculated
    $116,464
    From this org
    $116,464
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Willaims Bill Benjamin

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Deanna Comeau

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

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

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • NADC HOLDINGS LLC

    MT · income $247,269 · assets $3,539,838

    Directly controlled by NADC

  • INDIGENUITY CLINICAL LAB LLC

    MT · income $0 · assets $721,752

    Directly controlled by NADC

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • AMERICAN INDIAN CONSULTING SERVICES

    C · CONSULTING SERVICES · MT · 100% owned

  • NORTHERN ARAPAHOE TRIBE

    C · FIBER OPTIC INFRASTRUCTION INSTALLATION · MT

Provenance

Return type
form_990
Tax year
2023
Filed
15 August 2025
IRS schema version
2023v6.0
Source object
202512279349302016

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.