Nonprofit · EIN 52-1121079
INDIAN LAW RESOURCE CENTER
Tax-exempt · HELENA, MT 59601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,976,862 | $3,150,098 | -$1,173,236 | $18,540,226 | $257,053 | $18,283,173 |
| December 31, 2023 | 990 | $1,048,024 | $1,896,420 | -$848,396 | $19,693,008 | $242,784 | $19,450,224 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,723,043
- Program service revenue
- $0
- Investment income
- $237,520
- Net gain from sales of assets
- $4,630
- Other revenue
- $16,299
Expenses
- Grants and similar amounts paid
- $22,688
- Compensation of officers, directors and key employees
- $261,127
- Other salaries and wages
- $592,358
- Salaries, compensation and benefits (total)
- $1,030,574
- Professional fundraising fees
- $0
- Legal fees
- $55,530
- Accounting fees
- $129,773
- Occupancy
- $105,621
- Travel
- $177,504
- Program services (functional)
- $2,368,749
- Management and general (functional)
- $676,041
- Fundraising (functional)
- $105,308
Balance sheet and other
- Total assets, start of year
- $19,693,008
- Total assets, end of year
- $18,540,226
- Total liabilities, end of year
- $257,053
- Net assets, end of year
- $18,283,173
- Land, buildings and equipment
- $25,096
- Publicly traded securities
- $6,335,665
- Net assets without donor restrictions
- $971,568
- Net assets with donor restrictions
- $17,311,605
- Gross receipts
- $3,931,055
- Employees
- 11
- Volunteers
- 17
- Year formed
- 1978
- State of legal domicile
- DC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LEONARDO A CRIPPA | SENIOR ATTORNEY Highest-paid employee | 40 | $129,645 | $20,371 |
| ARMSTRONG A WIGGINS | DIRECTOR OF DC OFFICE Highest-paid employee | 40 | $124,154 | $23,860 |
| ROBERT T COULTER EXECUTIVE | DIRECTOR (THRU DEC 2024) & DIRECTOR Trustee or director, Officer | 40 | $114,301 | $29,604 |
| ALLYSSA GAPINSKI | DIRECTOR OF DEVELOPMENT Highest-paid employee | 40 | $100,153 | $31,871 |
| CHRISTOPHER FOLEY | EXECUTIVE DIRECTOR (AS OF DEC 2024) Officer | 40 | $105,173 | $12,035 |
| MELANIE BENJAMIN | CHAIRWOMAN/TREASURER Trustee or director, Officer | 0.1 | $0 | $0 |
| LUCY SIMPSON | SECRETARY Trustee or director, Officer | 0.1 | $0 | $0 |
| DACHO ALEXANDER | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| MICHELLE ALLEN | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| MARY AL BALBER | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| NORMA BIXBY | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| TERRI HENRY | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| DARWIN HILL | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| ANDREW HUFF | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| JUANITA CABRERA LOPEZ | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILL MICKLIN | DIRECTOR Trustee or director | 0.1 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LEONARDO A CRIPPA | SENIOR ATTORNEY Highest-paid employee | 40 | $121,090 | $19,783 |
| ARMSTRONG A WIGGINS | DIRECTOR OF DC OFFICE Highest-paid employee | 40 | $124,000 | $8,680 |
| ROBERT T COULTER | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $114,148 | $8,419 |
| MELANIE BENJAMIN | CHAIRWOMAN/TREASURER Trustee or director, Officer | 0.1 | $0 | $0 |
| LUCY SIMPSON | SECRETARY Trustee or director, Officer | 0.1 | $0 | $0 |
| DACHO ALEXANDER | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| MICHELLE ALLEN | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| MARY AL BALBER | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| NORMA BIXBY | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| TERRI HENRY | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| DARWIN HILL | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| ANDREW HUFF | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| JUANITA CABRERA LOPEZ | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
| WILL MICKLIN | DIRECTOR Trustee or director | 0.1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 602 N EWING ST, HELENA, MT 59601-3603
- Principal officer (990 for 2024)
- CHRISTOPHER FOLEY, 602 NORTH EWING, HELENA, MT 59601
- Signed the 990
- CHRISTOPHER FOLEY, EXECUTIVE DIRECTOR
- Phone
- (406) 449-2006
- Website
- WWW.INDIANLAW.ORG
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
THE INDIAN LAW RESOURCE CENTER PROVIDES LEGAL ASSISTANCE AND ADVOCACY WITHOUT CHARGE TO INDIGENOUS PEOPLES OF THE AMERICAS TO COMBAT RACISM AND OPPRESSION, TO PROTECT THEIR LANDS AND ENVIRONMENT, TO PROTECT THEIR CULTURES AND WAYS OF LIFE, TO ACHIEVE SUSTAINABLE ECONOMIC DEVELOPMENT AND GENUINE SELF-GOVERNMENT, AND TO REALIZE THEIR OTHER HUMAN RIGHTS.
Program accomplishments
- INDIGENOUS LAND TITLING - RESEARCHED LAND TITLING ISSUES AND PROVIDED TECHNICAL ASSISTANCE TO LAND TITLING PROJECTS IN MEXICO, CENTRAL, AND SOUTH AMERICA WITH SUPPORT FROM THE KELLOGG FOUNDATION, AND CONTINUED WORK BEGUN IN 2021 ON A MULTI-YEAR PROGRAM TO DESIGN AND ESTABLISH AN INTERNATIONAL ORGANIZATION OR INSTITUTE THAT CAN PROVIDE TECHNICAL AND LEGAL ASSISTANCE TO HELP COMMUNITIES SECURE THEIR LAND TITLES AND BRING LANDS UNDER INDIGENOUS OWNERSHIP AT A FASTER PACE THROUGHOUT THE REGION.Expenses $1,652,119 · grants $1,000
- GENERAL PROGRAM - PROVIDED LEGAL AND ADVOCACY ASSISTANCE TO INDIAN NATIONS AND INDIGENOUS COMMUNITIES WORKING TO PRESERVE THEIR LANDS, ENVIRONMENTS, CULTURES, AND OTHER HUMAN RIGHTS. EXAMPLES OF OUR BROADER WORK INCLUDE MONITORING AND ADVOCATING FOR THE FULL IMPLEMENTATION OF THE UN AND AMERICAN DECLARATIONS ON THE RIGHTS OF INDIGENOUS PEOPLES, CONSULTATIONS WITH INDIGENOUS LEADERS AND INDIVIDUALS, AND ONGOING RESEARCH ABOUT THE LAWS AND PUBLIC POLICIES IMPACTING INDIGENOUS PEOPLES AND PUBLIC OUTREACH.Expenses $200,884 · grants $21,688
- MEXICO, CENTRAL, AND SOUTH AMERICA - PROVIDED LEGAL AND ADVOCACY ASSISTANCE TO INDIGENOUS COMMUNITIES IN MEXICO,CENTRAL, AND SOUTH AMERICA, PARTICULARLY IN RELATION TO LAND RIGHTS, THREATS TO LAND RIGHTS ARISING FROM INDUSTRIAL DEVELOPMENTS. OUR WORK INCLUDED PUBLIC EDUCATION WORK TO BUILD SUPPORT FOR IMPLEMENTATION OF RULINGS REGARDING LAND RIGHTS BY THE INTER-AMERICAN COURT OF HUMAN RIGHTS.Expenses $174,510
- ALL OTHER PROGRAMS - OTHER PROJECTS OF THE CENTER INCLUDE SAFE WOMEN STRONG NATIONS; MDB PROJECT, JUJUY PROJECT, AND OTHER LESS SPECIFIC MISSION EFFORTS OF THE ORGANIZATION.Expenses $341,236
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-1121079
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1978
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $18,540,226
- Income (IRS master file)
- $3,931,055
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,976,862 | $3,150,098 | $18,540,226 | XML |
| 990 | December 2023 | $1,048,024 | $1,896,420 | $19,693,008 | XML |
| 990 | December 2022 | $18,796,549 | $1,392,739 | $20,328,161 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-1121079).
Questions about INDIAN LAW RESOURCE CENTER
- What is the EIN of INDIAN LAW RESOURCE CENTER?
- The employer identification number (EIN) of INDIAN LAW RESOURCE CENTER is 52-1121079.
- Is INDIAN LAW RESOURCE CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1978.
- Are donations to INDIAN LAW RESOURCE CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INDIAN LAW RESOURCE CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INDIAN LAW RESOURCE CENTER due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INDIAN LAW RESOURCE CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of INDIAN LAW RESOURCE CENTER?
- The 990 for the year ended December 31, 2024 names CHRISTOPHER FOLEY.
- Who are the officers and directors of INDIAN LAW RESOURCE CENTER?
- The 990 for the year ended December 31, 2024 lists 16 people; 5 received compensation from the organization, the highest $129,645 (LEONARDO A CRIPPA, SENIOR ATTORNEY).
- How much revenue does INDIAN LAW RESOURCE CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,976,862, expenses of $3,150,098 and total assets of $18,540,226 at year end.
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