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Nonprofiteer
← INDIAN GAMING ASSOCIATION

Form 990 for tax year 2022

Filed by INDIAN GAMING ASSOCIATION.

Totals

Total revenue
$7,325,254
Total expenses
$8,177,083
Contributions and grants received
$2,082,303
Grants paid
$79,981
Program service revenue
$4,899,719
Investment income
$0
Other revenue
$343,232
Total assets, end of year
$11,445,473
Total liabilities, end of year
$8,551,953
Net assets or fund balances, end of year
$2,893,520
Program services expenses (Part IX)
$5,628,067
Management and general expenses
$2,549,016
Fundraising expenses
$0
Program service expenses (Part III)
$5,628,067

Program services were 68.8% 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.

  • 1b · Membership dues

    $1,834,303

  • 1f · All other contributions, gifts and grants

    $248,000

  • 2a · Program service revenue: CONFERENCE AND TRADE S

    total $4,592,780 · related or exempt $4,592,780

  • 2b · Program service revenue: EDUCATIONAL SEMINARS

    total $306,939 · related or exempt $306,939

  • 6a · Gross rents

    real property $39,867

  • 6b · Less rental expenses

    real property $33,255

  • 6c · Rental income or loss

    real property $6,612

  • 6d · Net rental income or loss

    total $6,612 · unrelated business $6,612

  • 11a · Other revenue: PPP LOAN FORGIVENESS

    total $305,490 · related or exempt $305,490

  • 11b · Other revenue: MISCELLANEOUS

    total $31,130 · related or exempt $31,130

  • 11e · Other revenue, total

    $336,620

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $79,981 · program services $79,981

  • 5 · Compensation of officers, directors and key employees

    total $1,545,078 · program services $1,058,640 · management and general $486,438

  • 7 · Other salaries and wages

    total $526,356 · program services $360,659 · management and general $165,697

  • 8 · Pension plan contributions

    total $113,072 · program services $77,477 · management and general $35,595

  • 9 · Other employee benefits

    total $94,778 · program services $64,942 · management and general $29,836

  • 10 · Payroll taxes

    total $105,430 · program services $72,241 · management and general $33,189

  • 11b · Fees: legal

    total $482,532 · program services $330,631 · management and general $151,901

  • 11c · Fees: accounting

    total $133,760 · program services $91,652 · management and general $42,108

  • 11g · Fees: other

    total $421,382 · program services $288,731 · management and general $132,651

  • 12 · Advertising and promotion

    total $10,000 · program services $6,852 · management and general $3,148

  • 17 · Travel

    total $585,337 · program services $401,073 · management and general $184,264

  • 19 · Conferences, conventions and meetings

    total $2,916,997 · program services $1,998,726 · management and general $918,271

  • 20 · Interest

    total $100,583 · program services $68,919 · management and general $31,664

  • 22 · Depreciation, depletion and amortization

    total $236,672 · program services $162,168 · management and general $74,504

  • 23 · Insurance

    total $66,171 · program services $45,340 · management and general $20,831

  • 24a · Other expenses: UTILITIES

    total $102,290 · program services $70,089 · management and general $32,201

  • 24b · Other expenses: MEMBER DEVELOPMENT

    total $87,548 · program services $59,988 · management and general $27,560

  • 24c · Other expenses: BANK/CC FEES

    total $81,542 · program services $55,873 · management and general $25,669

  • 24d · Other expenses: ENTERTAINMENT

    total $79,469 · program services $54,452 · management and general $25,017

  • 24e · All other expenses

    total $408,105 · program services $279,633 · management and general $128,472

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,622,597 · end of year $3,050,097

  • 4 · Accounts receivable

    beginning of year $27,305 · end of year $1,652,006

  • 8 · Inventories for sale or use

    beginning of year $251,068 · end of year $251,068

  • 9 · Prepaid expenses and deferred charges

    beginning of year $74,725 · end of year $180,326

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

    $8,803,805

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

    $2,577,617

  • 10c · Land, buildings and equipment, net

    beginning of year $6,479,703 · end of year $6,226,188

  • 15 · Other assets

    beginning of year $3,524 · end of year $85,788

  • 17 · Accounts payable and accrued expenses

    beginning of year $233,547 · end of year $607,645

  • 19 · Deferred revenue

    beginning of year $1,339,030 · end of year $3,625,447

  • 23 · Secured mortgages and notes payable

    beginning of year $3,077,672 · end of year $4,128,525

  • 25 · Other liabilities

    beginning of year $69,423 · end of year $190,336

  • 27 · Net assets without donor restrictions

    beginning of year $3,605,250 · end of year $2,759,520

  • 28 · Net assets with donor restrictions

    beginning of year $134,000 · end of year $134,000

Mission and programs · 2022

Mission

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.

  • NIGA MONITORS FEDERAL LEGISLATIVE ACTIVITY AND POSTS THE INFORMATION ON THE WEBSITE TO KEEP MEMBERS ON TOP OF CURRENT LEGISLATION. NIGA 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.

    Expenses $1,029,321

  • NIGA HOSTS AN ANNUAL TRADE SHOW AND CONVENTION WHICH INCLUDES A MEMBERSHIP MEETING, WORKSHOPS, TRAINING, NETWORKING, ARTS & CRAFTS BOOTHS AND CULTURAL EVENTS. THE NIGA CONVENTION IS A MAJOR METHOD OF SUPPORT FOR THEIR ADVOCACY WORK

    Expenses $2,891,045 · Revenue $4,592,780

  • NIGA 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. NIGA PRODUCES LITERATURE FOR BROADCAST TO OTHER MEDIA SOURCES ON THESE SAME ISSUES. NIGA MAINTAINS A LIBRARY AND REFERENCE CENTER FOR USE BY ITS MEMBERS.

    Expenses $364,958

  • EDUCATIONAL SEMINARS - PERIODIC TRAINING THAT COVERS A NUMBER OF POPULAR TOPICS FACING TRIBES AND THE INDIAN GAMING INDUSTRY

    Expenses $345,842 · Revenue $306,939

  • GOVERNANCE/MEMBER DEVELOPMENT

    Expenses $996,901 · Revenue $336,620

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

Listed in Part VII

  • Brandon Yellowbird-Stevens

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Colette Brown

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Denise Harvey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Greg Abrahamson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Jenni Wildcat

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Kevin Killer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Mark Macarro

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Matthew Morgan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Robert McGhee

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Rodney Butler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Seth Damon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Stephen Lewis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Stuart Paisano

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Michael Conners

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Dr Buu Nygren

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Lee Spoonhunter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Michael McLane

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Kasey Velasquez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Andy Ebona

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • David Z Bean

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    2
  • Paulette Jordan

    SECRETARY

    Total calculated
    $0
    Hours/week
    2
  • Angelica Molina

    BUSINESS MANAGER

    Total calculated
    $131,406
    From this org
    $120,396
    From related orgs
    $0
    Other
    $11,010
    Hours/week
    40
  • Chelsea Blake

    LEGISLATIVE DIRECTOR

    Total calculated
    $115,505
    From this org
    $107,500
    From related orgs
    $0
    Other
    $8,005
    Hours/week
    40
  • Danielle Her Many Horses

    DEPUTY DIRECTOR

    Total calculated
    $280,636
    From this org
    $255,158
    From related orgs
    $0
    Other
    $25,478
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $255,158
    Bonus
    $0
    Other
    $0
    Deferred
    $6,500
    Nontaxable benefits
    $18,978
    Filer's total
    $280,636
  • Ernest Stevens Jr

    CHAIRMAN

    Total calculated
    $330,621
    From this org
    $280,000
    From related orgs
    $0
    Other
    $50,621
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $280,000
    Bonus
    $0
    Other
    $0
    Deferred
    $10,250
    Nontaxable benefits
    $40,371
    Filer's total
    $330,621
  • Jason C Giles

    EXECUTIVE DIRECTOR

    Total calculated
    $336,640
    From this org
    $278,418
    From related orgs
    $0
    Other
    $58,222
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $278,418
    Bonus
    $0
    Other
    $0
    Deferred
    $8,950
    Nontaxable benefits
    $49,272
    Filer's total
    $336,640
  • Kevin Leecy

    MEMBERSHIP DIRECTOR & DEVE

    Total calculated
    $193,162
    From this org
    $154,600
    From related orgs
    $0
    Other
    $38,562
    Hours/week
    40
  • Maria Ferguson

    OFFICE MANAGER

    Total calculated
    $157,110
    From this org
    $116,000
    From related orgs
    $0
    Other
    $41,110
    Hours/week
    40
  • Mark Van Norman

    FORMER EXECUTIVE DIRECTOR

    Total calculated
    $82,500
    From this org
    $82,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $82,500
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $82,500

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

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

  • NATIONAL NATIVE AMERICAN HALL OF FAME

    $10,000

    SUPPORT OF MISSION

  • AMERICAN INDIAN GRADUATE CENTER

    $5,130

    SUPPORT OF MISSION

Provenance

Return type
form_990
Tax year
2022
Filed
11 July 2023
IRS schema version
2022v5.0
Source object
202322009349300417

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