Nonprofit · EIN 94-3255933
TRIBAL LAW AND POLICY INSTITUTE
Tax-exempt · LOS ANGELES, CA 90036
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $6,773,826 | $6,764,250 | $9,576 | $1,071,282 | $383,984 | $687,298 |
| September 30, 2024 | 990 | $7,111,784 | $7,044,602 | $67,182 | $1,209,276 | $531,554 | $677,722 |
| September 30, 2023 | 990 | $7,155,759 | $7,048,539 | $107,220 | $1,084,506 | $473,966 | $610,540 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $6,345,319
- of which government grants
- $6,315,266
- Program service revenue
- $428,507
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $234,123
- Other salaries and wages
- $3,504,036
- Salaries, compensation and benefits (total)
- $4,941,507
- Professional fundraising fees
- $0
- Accounting fees
- $29,000
- Occupancy
- $88,754
- Travel
- $184,471
- Program services (functional)
- $5,709,966
- Management and general (functional)
- $1,054,284
Balance sheet and other
- Total assets, start of year
- $1,209,276
- Total assets, end of year
- $1,071,282
- Total liabilities, end of year
- $383,984
- Net assets, end of year
- $687,298
- Net assets without donor restrictions
- $687,298
- Gross receipts
- $6,773,826
- Employees
- 43
- Volunteers
- 7
- Year formed
- 1996
- State of legal domicile
- CA
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Gerald Gardner | Executive Director Officer | 40 | $179,795 | $28,350 |
| Heather Valdez Freedman | Deputy Director Highest-paid employee | 40 | $143,165 | $38,987 |
| Jessica Harjo | Operations Director Highest-paid employee | 40 | $131,873 | $37,069 |
| Stephanie Autumn | Tribal Youth Resource Center Dir. Highest-paid employee | 40 | $139,153 | $18,503 |
| Patricia Sekaquaptewa | YHWC TTA Lead Highest-paid employee | 40 | $110,425 | $35,131 |
| Chia Halper Beetso | Tribal Courts Specialist Highest-paid employee | 40 | $114,510 | $21,277 |
| Abby Abinanti | President Trustee or director, Officer | 1 | $0 | $0 |
| David Raasch | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Margrett Oberly Kelley | Secretary/Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Lucille Echohawk | Board Member Trustee or director | 1 | $0 | $0 |
| Michael Jackson | Board Member Trustee or director | 1 | $0 | $0 |
| Naomi Miguel | Board Member Trustee or director | 1 | $0 | $0 |
| Edward Reina | Board Member (end 9/25) Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Gerald Gardner | Executive Director Officer | 40 | $178,360 | $42,731 |
| Heather Valdez Freedman | Deputy Director Highest-paid employee | 40 | $142,334 | $50,154 |
| Jessica Harjo | Operations Director Highest-paid employee | 40 | $136,864 | $41,675 |
| Stephanie Autumn | Tribal Youth Resource Center Dir. Highest-paid employee | 40 | $138,049 | $26,763 |
| Chia Halper Beetso | Tribal Courts Specialist Highest-paid employee | 40 | $113,602 | $34,418 |
| Heather Torres | Program Director Highest-paid employee | 40 | $115,018 | $21,934 |
| Abby Abinanti | President Trustee or director, Officer | 1 | $500 | $0 |
| David Raasch | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Margrett Oberly Kelley | Secretary/Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Lucille Echohawk | Board Member Trustee or director | 1 | $0 | $0 |
| Michael Jackson | Board Member Trustee or director | 1 | $0 | $0 |
| Naomi Miguel | Board Member (start 12/23) Trustee or director | 1 | $0 | $0 |
| Edward Reina | Board Member Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Gerald Gardner | Executive Director Officer | 40 | $164,248 | $45,237 |
| Heather Valdez Freedman | Deputy Director Highest-paid employee | 40 | $133,104 | $45,041 |
| Jessica Harjo | Operations Director Highest-paid employee | 40 | $120,580 | $46,609 |
| Chia Halper Beetso | Tribal Courts Specialist Highest-paid employee | 40 | $102,561 | $48,284 |
| Stephanie Autumn | Project Director Highest-paid employee | 40 | $123,951 | $22,241 |
| Heather Torres | Program Director Highest-paid employee | 40 | $104,840 | $21,318 |
| Patricia Sekaquaptewa | Board Member (end 6/23) Trustee or director | 1 | $8,697 | $0 |
| Abby Abinanti | President Trustee or director, Officer | 1 | $0 | $0 |
| David Raasch | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Margrett Oberly Kelley | Secretary/Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Lucille Echohawk | Board Member Trustee or director | 1 | $0 | $0 |
| Edward Reina | Board Member Trustee or director | 1 | $0 | $0 |
| Michael Jackson | Board Member Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 145 S FAIRFAX AVE STE 200, LOS ANGELES, CA 90036-2186
- In care of
- % GERALD B GARDNER
- Principal officer (990 for 2024)
- Gerald B Gardner, 145 S Fairfax Avenue 200, Los Angeles, CA 90036
- Signed the 990
- Gerald B Gardner, Executive Director
- Phone
- (323) 650-5467
- Website
- www.home.tlpi.org
- Return prepared by
- Harrington Group CPAs LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3255933 or by the name TRIBAL LAW AND POLICY INSTITUTE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Tribal Law and Policy Institute (TLPI) is a Native American operated non-profit:Dedicated to providing free publication resources, comprehensive training, and technical assistance for Native nations and tribal justice systems in pursuit of our vision to empower Native communities to create and control their own institutions for the benefit of all community members, now, and for future generations.
Program accomplishments
- Bureau of Justice Assistance (BJA) Tribal Healing to Wellness Court Training and Technical Assistance Program: provided a wide array of training and technical assistance to Tribes to build capacity to plan, develop, or enhance alternatives to incarceration. Assisted Tribal jurisdictions in developing tribal adult, DWI, and/or Veteran's Healing to Wellness Courts (also known as "drug courts or "wellness courts"). Provided TTA to strengthen existing Healing to Wellness Courts. Provided field with state-of-the-art information and resources on effective strategies for addressing substance-abusing offenders in tribal drug courts.Expenses $3,143,594
- Office of Juvenile and Delinquency Prevention Tribal Youth Resource Center: TLPI, in collaboration with project partner, the National Native Children's Trauma Center, provided a range of individualized, intensive, culturally-specific, trauma-informed Tribal TTA to support Tribal efforts to prevent and reduce juvenile delinquency by strengthening Tribally driven approaches along the juvenile justice continuum including delinquency prevention and intervention initiatives; interventions for court-involved youth; treatment services for at-risk/high-risk youth, services for youth in detention or out-of-home placement; and services for children who are victims of sex trafficking.Expenses $128,665
- Other Program Activities:1. Bureau of Justice Assistance (BJA) Tribal Justice System Capacity Building TTA Enhancing Tribal/State Collaborations: Provided training, technical assistance to BJA Tribal Court grantees and developed resources for intergovernmental collaborations. Developed, maintained and updated the Walking On Common Ground Website (www.walkingoncommonground.org). Provided resources on Tribal Law and Order Act (TLOA) and Violence Against Women Act (VAWA).2.Office on Violence Against Women (OVW) Violence Against Women Act 2022 Special Tribal Criminal Jurisdiction Training and Technical Assistance Project (VAWA STCJ TTA): Provided support training and technical assistance (TTA) specific to grantees and potential grantees of the OVW Tribal Jurisdiction program to plan for, implement and exercise Special Tribal Criminal Jurisdiction (STCJ). Provided learning opportunities and TTA to tribal leadership, judges, courts, prosecutors, defense counsel, law enforcement, court services, victim advocates, child welfare staff, and other internal and external partners within the tribal justice system. Specific activities include continued support for the Intertribal Working Group (ITWG).3. Office on Violence Against Women (OVW) Intertribal Working Group (OVW ITWG): Provided support and coordination for Intertribal Working Group. Coordinated twice yearly in person ITWG meetings, hosted interdisciplinary calls and provided resources and learning opportunities to tribal leadership, judges, courts, prosecutors, defense counsel, law enforcement, court services, victim advocates, child welfare staff, and other internal and external partners within the tribal justice system.4. Office on Violence Against Women (OVW) Tribal Legal Assistance for Survivors (OVW TLAPS): Developed a webinar series to provide resources and promote effective collaboration amongst victim advocates, lawyers, and lay advocates to advance trauma-informed, victim-centered, and culturally appropriate legal assistance service delivery to survivors on Tribal lands.5. Administration for Children and Families, Children's Bureau (CB) We are Better Together: State-Tribal Partnerships to Implement Best Practices in Indian Child Welfare (WABT): Provided resources and facilitated ongoing collaboration between the Yurok Tribe and Humboldt and Del Norte Counties to enhance the Joint Jurisdiction Family Wellness Courts. Developed key innovation in JJFWC operations (shared court coordinator position) and began evaluation process. 6. Two Pass-through contracts with the University of North Dakota, awarded under Bureau of Justice Assistance: Assisted with implementation of goals under its Violent Crime award and Law Enforcement project, including developing resources and providing support around Special Tribal Criminal Jurisdiction pursuant to VAWA 2022.7. Pass-through contract with Fox Valley Technical College, funded through the Office on Violence Against Women: identify training outcomes/opportunities and emerging issues in tribal jurisdiction/sovereignty and assist with carrying out selected TTA activities.8. Pass-through contract with Futures without Violence, funded through the Office on Violence Against Women: Consultation on the development and implementation of training curricula for the Activating Survivors' Employment Rights Institute.9. Pass-through contract with the National Indigenous Women's Resource Center, funded through the Administration for Children and Families: Assisted with training and technical assistance under the project Family Violence Prevention and Services/Culturally Specific Domestic Violence and Sexual Violence Services.10. Pass-through contract with University of Connecticut, funded through the Children's Bureau: Child Abuse and Neglect Discretionary Activities. Worked with Tribal Social Services to adapt current and create standard operating procedures within Tribal Social Services.11. A series of relatively small training and technical assistance contracts with various tribes and organizations.Expenses $2,437,707 · revenue $428,507
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 94-3255933
- 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
- 1997
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80)
- Assets (IRS master file)
- $1,071,282
- Income (IRS master file)
- $6,773,826
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $6,773,826 | $6,764,250 | $1,071,282 | XML |
| 990 | September 2024 | $7,111,784 | $7,044,602 | $1,209,276 | XML |
| 990 | September 2023 | $7,155,759 | $7,048,539 | $1,084,506 | XML |
| 990 | September 2022 | $6,271,946 | $6,221,424 | $993,559 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 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 94-3255933).
Questions about TRIBAL LAW AND POLICY INSTITUTE
- What is the EIN of TRIBAL LAW AND POLICY INSTITUTE?
- The employer identification number (EIN) of TRIBAL LAW AND POLICY INSTITUTE is 94-3255933.
- Is TRIBAL LAW AND POLICY INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to TRIBAL LAW AND POLICY INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TRIBAL LAW AND POLICY INSTITUTE 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 TRIBAL LAW AND POLICY INSTITUTE due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did TRIBAL LAW AND POLICY INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of TRIBAL LAW AND POLICY INSTITUTE?
- The 990 for the year ended September 30, 2025 names Gerald B Gardner.
- Who are the officers and directors of TRIBAL LAW AND POLICY INSTITUTE?
- The 990 for the year ended September 30, 2025 lists 13 people; 6 received compensation from the organization, the highest $179,795 (Gerald Gardner, Executive Director).
- How much revenue does TRIBAL LAW AND POLICY INSTITUTE have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $6,773,826, expenses of $6,764,250 and total assets of $1,071,282 at year end.
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