Lakota Language Consortium Inc
Lakota Language Consortium Inc. faces recurring operational deficits and increasing liabilities, despite no reported officer compensation.
EIN: 201158601 · Bloomington, IN · NTEE: A33 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $916K |
| Total Expenses | $1.0M |
| Program Spending | 80% |
| Net Assets | $-137,201 |
| Transparency Score | 70/100 |
Is Lakota Language Consortium Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lakota Language Consortium Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lakota Language Consortium Inc
Lakota Language Consortium Inc (EIN: 201158601) is a nonprofit organization based in Bloomington, IN, classified under NTEE code A33. The organization reported total revenue of $916K and total assets of $640K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lakota Language Consortium Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lakota Language Consortium Inc is a small nonprofit that has been operating for 21 years, with 12 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 3.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $831K |
| Total Expenses | $1.0M |
| Surplus / Deficit | $-205,349 |
| Total Assets | $324K |
| Total Liabilities | $461K |
| Net Assets | $-137,201 |
| Operating Margin | -24.7% |
| Debt-to-Asset Ratio | 142.3% |
| Months of Reserves | 3.8 months |
Financial Health Grade: C
In 2023, Lakota Language Consortium Inc reported a deficit of $205K with expenses exceeding revenue, holds 3.8 months of operating reserves (adequate), has a debt-to-asset ratio of 142.3% (high leverage).
Financial Trends
Over 12 years of filings (2011–2023), Lakota Language Consortium Inc's revenue has grown at a compound annual growth rate (CAGR) of 3.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -7.5% | +11.3% | -38.7% |
| 2022 | +43.5% | +42.6% | +13.7% |
| 2021 | +1.2% | +8.0% | +0.8% |
| 2020 | -10.4% | -12.3% | +250.3% |
| 2019 | -2.5% | -4.9% | -6.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lakota Language Consortium Inc with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Lakota Language Consortium Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $205K, with expenses exceeding revenue.
- Debt-to-asset ratio: 142.3%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries or benefits are paid to its officers, which is highly favorable for donor perception and suggests resources are directed towards the mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Lakota Language Consortium Inc's IRS 990 filings:
- Recurring operational deficits in most recent years (202306, 202206, 202106)
- Liabilities ($461,298) exceeding assets ($324,097) in the latest filing (202306)
- Significant fluctuation in assets and a recent decline from 202206 to 202306
Strengths
The following positive indicators were identified for Lakota Language Consortium Inc:
- Consistent reporting of 0% officer compensation across all filings, indicating efficient use of funds for leadership.
- Long history of IRS 990 filings (12 filings), demonstrating transparency and compliance.
- Clear mission alignment with NTEE code A33 (Language & Linguistics).
Frequently Asked Questions about Lakota Language Consortium Inc
Is Lakota Language Consortium Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Lakota Language Consortium Inc (EIN: 201158601) some concerns. Mission Score: 70/100. 3 red flags identified, 3 strengths noted.
How does Lakota Language Consortium Inc spend its money?
Lakota Language Consortium Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Lakota Language Consortium Inc tax-deductible?
Lakota Language Consortium Inc is registered as a tax-exempt nonprofit (EIN: 201158601). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Lakota Language Consortium Inc's spending goes to programs?
Lakota Language Consortium Inc directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Lakota Language Consortium Inc compare to similar nonprofits?
With a transparency score of 70/100 (Good), Lakota Language Consortium Inc is above average for NTEE category A33 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lakota Language Consortium Inc located?
Lakota Language Consortium Inc is headquartered in Bloomington, Indiana and files with the IRS under EIN 201158601. It is classified under NTEE code A33.
How many years of IRS 990 filings does Lakota Language Consortium Inc have?
Lakota Language Consortium Inc has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $916K in total revenue.
Is Lakota Language Consortium Inc. financially stable given its recurring deficits?
The organization has experienced operational deficits in most recent years (202306, 202206, 202106, 201906, 201806, 201706, 201406), and in 202306, its liabilities ($461,298) exceeded its assets ($324,097), indicating potential financial instability.
How does the organization manage its finances without officer compensation?
The consistent reporting of 0% officer compensation suggests that the organization relies on volunteer leadership or that compensation for key personnel is categorized differently within the 990, which would require further investigation into specific expense lines.
What is the trend in the organization's net assets?
Net assets have fluctuated significantly, increasing from $131,784 in 201906 to $529,090 in 202206, but then declining to $324,097 in 202306, while liabilities have grown substantially, leading to a negative net asset position in the latest filing.
Filing History
IRS 990 filing history for Lakota Language Consortium Inc showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2023), Lakota Language Consortium Inc's revenue has grown by 55.1%, moving from $535K to $831K. Total assets increased by 150.7% over the same period, from $129K to $324K. Total functional expenses rose by 143.5%, from $425K to $1.0M. In its most recent filing year (2023), Lakota Language Consortium Inc reported a deficit of $205K, with expenses exceeding revenue. The organization holds $461K in liabilities against $324K in assets (debt-to-asset ratio: 142.3%), resulting in net assets of $-137,201.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $831K | $1.0M | $324K | $461K | — | — |
| 2022 | $898K | $931K | $529K | $500K | — | View 990 |
| 2021 | $625K | $653K | $465K | $403K | — | View 990 |
| 2020 | $618K | $605K | $462K | $371K | — | View 990 |
| 2019 | $690K | $690K | $132K | $54K | — | View 990 |
| 2018 | $707K | $725K | $140K | $63K | — | View 990 |
| 2017 | $711K | $733K | $142K | $46K | — | View 990 |
| 2016 | $707K | $624K | $132K | $15K | — | View 990 |
| 2015 | $466K | $320K | $83K | $48K | — | View 990 |
| 2014 | $524K | $556K | $92K | $16K | — | View 990 |
| 2013 | $347K | $429K | $66K | $33K | — | View 990 |
| 2011 | $535K | $425K | $129K | $48K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $831K, expenses of $1.0M, and assets of $324K (revenue -7.5% year-over-year).
- 2022: Revenue of $898K, expenses of $931K, and assets of $529K (revenue +43.5% year-over-year).
- 2021: Revenue of $625K, expenses of $653K, and assets of $465K (revenue +1.2% year-over-year).
- 2020: Revenue of $618K, expenses of $605K, and assets of $462K (revenue -10.4% year-over-year).
- 2019: Revenue of $690K, expenses of $690K, and assets of $132K (revenue -2.5% year-over-year).
- 2018: Revenue of $707K, expenses of $725K, and assets of $140K (revenue -0.6% year-over-year).
- 2017: Revenue of $711K, expenses of $733K, and assets of $142K (revenue +0.6% year-over-year).
- 2016: Revenue of $707K, expenses of $624K, and assets of $132K (revenue +51.5% year-over-year).
- 2015: Revenue of $466K, expenses of $320K, and assets of $83K (revenue -11.0% year-over-year).
- 2014: Revenue of $524K, expenses of $556K, and assets of $92K (revenue +51.0% year-over-year).
- 2013: Revenue of $347K, expenses of $429K, and assets of $66K (revenue -35.2% year-over-year).
- 2011: Revenue of $535K, expenses of $425K, and assets of $129K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lakota Language Consortium Inc:
Data Sources and Methodology
This transparency report for Lakota Language Consortium Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.