2025-10-07T10:40:49-05:00 2022-12-31 872241725 NOIR ARISE ACCOUNTING 323 N WASHINGTON AVE SUITE 200 MINNEAPOLIS MN 55401 990EZ 2022-01-01 416057687 UPPER MIDWEST AMERICAN INDIAN CENTER UPPE 6125524436 1035 WEST BROADWAY AVE MINNEAPOLIS MN 554118855 LONNIA JEFFERSON CEO and Owner 6124400317 2025-10-02 1 0 LONNIA JEFFERSON P02453605 6124400317 2022 2025-03-06 01:10:19Z X X X 121037 X 121035 2 121037 67384 3338 194210 264932 -143895 -143895 0 0 0 0 X THE MISSION OF UPPER MIDWEST AMERICAN INDIAN CENTER IS TO PRESERVE AND PERPETUATE THE HERITAGE OF THE AMERICAN INDIAN, PROMOTE GOOD CITIZENSHIP AND ESTABLISH AND MAINTAIN A CENTRAL ORGANIZATION FOR THE PURPOSE OF FURTHERING THE EDUCATIONAL, SOCIAL AND CULTURAL ACTIVITIES OF AMERICAN INDIAN PEOPLE. DUE TO A TRANSITION IN LEADERSHIP DURING THE TAX YEAR AND THE UNAVAILABILITY OF PRIOR BOOKKEEPING STAFF THE ORGANIZATION WAS UNABLE TO PROVIDE A FULL PROGRAM-BY-PROGRAM EXPENSE AND REVENUE ALLOCATION. TO MAINTAIN COMPLIANCE THE ORGANIZATION HAS REPORTED ALL PROGRAM SERVICE REVENUE AND EXPENSES UNDER A SINGLE PROGRAM SERVICE CATEGORY THAT REFLECTS THE ORGANIZATIONS PRIMARY EXEMPT PURPOSE. MANAGEMENT AND THE NEW EXECUTIVE DIRECTOR ARE IN THE PROCESS OF IMPROVING RECORDKEEPING AND INTERNAL CONTROLS TO ENSURE THAT FUTURE RETURNS WILL PROVIDE MORE DETAILED PROGRAM SERVICE ACCOMPLISHMENTS AND RELATED FINANCIAL REPORTING. THESE IMPROVEMENTS WILL ALLOW THE ORGANIZATION TO PRESENT A MORE COMPLETE PICTURE OF ITS PROGRAMMATIC ACTIVITIES IN SUBSEQUENT YEARS. 121035 265233 265233 GERTRUDE BUCKANAGA EXECUTIVE DIRECTOR 40 37468 0 0 JOYCE YELLOWHAMMER FINANCIAL MANAGER 40 32300 0 0 SHANNON HARWIG BOARD MEMBER 1 0 0 0 GENEVA LAWRENCE BOARD MEMBER 1 0 0 0 RICHARD FOY BOARD MEMBER 1 0 0 0 MICHELLE CARTER BOARD MEMBER 1 0 0 0 FARON JACKSON CHAIRPERSON 1 0 0 0 JUAN ROJAS SR VICE CHAIRPERSON 1 0 0 0 ARLUND WAKEFIELD SECRETARY/TREASURER 1 0 0 0 0 0 0 0 0 0 0 0 0 NOIR ARISE ACCOUNTING LLC 323 N WASHINGTON AVE SUITE 200 MINNEAPOLIS MN 55401 6124400317 0 0 0 0 0 0 0 0 0 0 NONE NONE X 139109 131599 200470 229769 121035 821982 139109 131599 200470 229769 121035 821982 116283 705699 2 2 821984 821982 0.8585 1 X X 0 0 0 0 0 0 PART I, LINE 16 1) OTHER EXPENSES 6026 RETIREMENTLIFE INSURANCE AMOUNT 250 2) OTHER EXPENSES 6103 BUILDING TAXES AMOUNT 4388 3) OTHER EXPENSES 6106 EQUIPMENT MAINTENANCE AMOUNT 5927 4) OTHER EXPENSES 6107 EQUIPMENT RENTALMAINT AMOUNT 1135 5) OTHER EXPENSES 6108 EQUIPMENT PURCHASES AMOUNT 1709 6) OTHER EXPENSES 6112 INSURANCES AMOUNT 38045 7) OTHER EXPENSES 6118 PRINTING REPRODUCTION AMOUNT 2608 8) OTHER EXPENSES 6120 REGISTRATIONLICENSE FEES AMOUNT 573 9) OTHER EXPENSES 6122 SUBSCRIPTIONS AMOUNT 456 10) OTHER EXPENSES 6123 SUPPLIES AMOUNT 51222 11) OTHER EXPENSES 6124 TELEPHONE EXPENSE AMOUNT 6251 12) OTHER EXPENSES 6126 UTILITIES EXPENSE AMOUNT 44434 13) OTHER EXPENSES 6131 SECURITY AMOUNT 2463 14) OTHER EXPENSES 6205 STAFF TRAINING AMOUNT 207 15) OTHER EXPENSES 6560 PAYROLL EXPENSES AMOUNT 28317 16) OTHER EXPENSES 6801 BANK SERVICE CHRGCK PRINTG AMOUNT 455 17) OTHER EXPENSES 6904 TRAVEL EXPENSESTAFF AMOUNT 126 18) OTHER EXPENSES 6957 MISCELLANEOUS OTHER AMOUNT 475 19) OTHER EXPENSES 6113 PROFESSIONALLEGAL FEES AMOUNT 5169 OTHER THE ORGANIZATION ENGAGED A NEW ACCOUNTING FIRM IN 2025 AFTER THE PRIOR EXECUTIVE DIRECTOR PASSED AWAY. AT THAT TIME, IT WAS DETERMINED THAT THE ORGANIZATION HAD NOT FILED FORM 990 SINCE TAX YEAR 2021, AND DETAILED FINANCIAL AND PROGRAM SERVICE RECORDS FROM PRIOR STAFF AND BOOKKEEPERS WERE NOT AVAILABLE. IN ORDER TO COMPLETE THE 2022 FORM 990, AVAILABLE FINANCIAL RECORDS WERE RECONSTRUCTED FROM BANK ACTIVITY AND TRIAL BALANCES. CERTAIN BALANCES WERE RECLASSIFIED TO CONFORM WITH NONPROFIT REPORTING STANDARDS, INCLUDING - RECLASSIFYING PRIOR OPENING BALANCE EQUITY AND RETAINED EARNINGS BALANCES INTO NET ASSETS WITHOUT DONOR RESTRICTIONS. - RECLASSIFYING A NEGATIVE ACCOUNTS RECEIVABLE BALANCE TO DEFERRED REVENUE, REFLECTING GRANT ADVANCES RECEIVED IN PRIOR PERIODS. - RECLASSIFYING AN OVERPAYMENT OF PAYROLL TAXES FROM A LIABILITY TO PREPAID EXPENSES, REFLECTING THE ORGANIZATIONS RIGHT TO A REFUND OR CREDIT. - REMOVING THE BALANCE OF AN INACTIVE BANK ACCOUNT THAT HAD BEEN CLOSED IN PRIOR PERIODS, WITH THE OFFSET TO NET ASSETS WITHOUT DONOR RESTRICTIONS. THESE RECLASSIFICATIONS DID NOT IMPACT TOTAL NET ASSETS, BUT WERE NECESSARY TO ENSURE THAT THE BALANCES ARE PRESENTED IN ACCORDANCE WITH NONPROFIT FINANCIAL REPORTING CONVENTIONS. THE NEW EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS HAVE ALSO IMPLEMENTED STRONGER RECORDKEEPING AND INTERNAL CONTROL MEASURES TO ENSURE ACCURATE AND TIMELY REPORTING IN FUTURE FILINGS.