Form990
Click to see attachment
Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
A For the 2019 calendar year, or tax year beginning 10-01-2017 , and ending 09-30-2018
BCheck if applicable:
CName of organization
CRAZY HORSE MEMORIAL FOUNDATION
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
12151 AVENUE OF THE CHIEFS
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CRAZY HORSE, SD577308900
D Employer identification number

46-0220678
E Telephone number

G Gross receipts $ 15,376,644
F Name and address of principal officer:
JADWIGA ZIOLKOWSKI
12151 AVE OF THE CHIEFS
CUSTER,SD577309506
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.CRAZYHORSEMEMORIAL.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 1948
M State of legal domicile: SD
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: OUR MISSION IS EXPLAINED IN SCH.O.IN ADDITION TO THE PROGRAM COSTS INCLUDED IN THE 990, WE HAVE INVESTED OVER 46M IN THE MOUNTAIN CARVING AND NATIVE AMERICAN ART/ARTIFACTS DISPLAYED IN THE INDIAN MUSEUM OF NORTH AMERICA.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 23
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 21
5 Total number of individuals employed in calendar year 2019 (Part V, line 2a) ...... 5 143
6 Total number of volunteers (estimate if necessary) ............. 6  
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, line 39 ......... 7b  
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 7,049,294 7,333,090
9 Program service revenue (Part VIII, line 2g) ......... 4,924,220 4,802,361
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 257,693 315,789
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 148,344 118,852
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 12,379,551 12,570,092
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 166,442 166,836
14 Benefits paid to or for members (Part IX, column (A), line 4).....   0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 3,182,088 3,528,823
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 280,400 245,538
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet1,214,670    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 2,866,664 2,921,629
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 6,495,594 6,862,826
19 Revenue less expenses. Subtract line 18 from line 12....... 5,883,957 5,707,266
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 81,129,750 85,515,434
21 Total liabilities (Part X, line 26)............. 9,111,336 7,919,113
22 Net assets or fund balances. Subtract line 21 from line 20..... 72,018,414 77,596,321
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
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Signature of officer Date
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Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2019)
Form 990 (2019)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: THE MISSION OF CRAZY HORSE MEMORIAL FOUNDATION IS TO PROTECT AND PRESERVE THE CULTURE, TRADITION, AND LIVING HERITAGE OF THE NORTH AMERICAN INDIANS. SINCE ITS FOUNDING IN 1948 BY SCULPTOR KORCZAK ZIOLKOWSKI, THROUGH AN INVITATION FROM CHIEF HENRY STANDING BEAR, THE FOUNDATION HAS DEMONSTRATED ITS COMMITMENT TO FULFILLING THE MISSION THROUGH THREE MAJOR PROJECTS- BY CARVING THE WORLD'S LARGEST SCULPTURE TO HONOR THE INDIGENOUS PEOPLES OF NORTH AMERICA; BY ESTABLISHING AND OPERATING THE INDIAN MUSEUM OF NORTH AMERICA AND THE NATIVE AMERICAN EDUCATIONAL AND CULTURAL CENTER; AND BY DEVELOPING AND MANAGING THE INDIAN UNIVERSITY OF NORTH AMERICA, AND WHEN PRACTICAL, A MEDICAL TRAINING CENTER. EACH IS EXPLAINED BELOW.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 4,232,905 including grants of $ 166,836 ) (Revenue $ 4,690,504 )
CRAZY HORSE MEMORIAL FOUNDATION IS FULFILLING ITS MISSION BY CARVING THE WORLD'S LARGEST SCULPTURE OF LAKOTA LEADER CRAZY HORSE(TASUNKE WITCO; C.1840-1877)RIDING HIS STEED OUT OF THE GRANITE OF THE BLACK HILLS (HE SAPA)GESTURING FORWARD AS HE PROCLAIMS, "MY LANDS ARE WHERE MY DEAD LIE BURIED." THE SCULPTURE IS TO BE A FITTING SYMBOL HONORING THE INDIGENOUS PEOPLES OF NORTH AMERICA AND FOR ALL HUMANITY. LAKOTA ELDERS CHOSE CRAZY HORSE AS THE NATIVE AMERICAN TO REPRESENT THEIR VISION BECAUSE CRAZY HORSE WAS A GREAT HERO. CRAZY HORSE IS REMEMBERED AND REVERED FOR HIS SKILL IN BATTLE, HIS CHARACTER AND LOYALTY, AND FOR HIS DEDICATION TO HIS PERSONAL VISION OF SERVICE TO HIS PEOPLE AND THE PRESERVATION OF THEIR VALUED CULTURE. (FURTHER EXPLANATION IS INCLUDED IN SCHEDULE O) THE COLOSSAL MOUNTAIN CARVING WILL BE 641 FEET LONG AND 563 FEET HIGH WHEN COMPLETE. CRAZY HORSE'S COMPLETED HEAD CURRENTLY STANDS 87 FEET AND 6 INCHES HIGH. COMPARISONS TO OTHER FAMOUS LANDMARKS PROVIDE PERSPECTIVE, FOR EXAMPLE, THE STATUE OF LIBERTY IS 305 FEET TALL, THE WASHINGTON MONUMENT IS 554 FEET AND 7 INCHES HIGH, AND THE GREAT PYRAMID OF GIZA IN EGYPT STANDS 455 FEET TALL. THE CURRENT PHASE OF THE WORK IS CARVING CRAZY HORSE'S HAND, HAIRLINE, RIGHT SHOULDER, AND PART OF THE HORSE'S MANE AND HEAD. THE MOUNTAIN CREW USES LABOR-INTENSIVE TECHNIQUES FOR THIS DELICATE PHASE OF CARVING. THE CHANGES ON THE MONUMENTAL SCULPTURE ARE BECOMING MORE AND MORE VISIBLE FROM THE VISITOR CENTER, WHICH IS ABOUT ONE MILE AWAY. CRAZY HORSE MEMORIAL IS AN ACTIVE MOUNTAIN CARVING SITE AND A MODERN WONDER OF THE WORLD. AT FIRST IT MAY SEEM THAT THE GREAT CARVING IS THE WHOLE POINT OF CRAZY HORSE MEMORIAL FOUNDATION. THE CARVING IS CERTAINLY CENTRAL AS A MARVEL OF LANDSCAPE, ART, AND ENGINEERING, BUT THE SHARED VISION TO HONOR AND PRESERVE THE CULTURE OF AMERICAN INDIANS INVOLVES FAR MORE. CRAZY HORSE MEMORIAL FOUNDATION IS NOT MERELY AN ENDURING TRIBUTE, BUT ALSO A LIVING MEMORIAL, EDUCATING ALL WHO ENCOUNTER IT. THE EDUCATIONAL AND CULTURAL PROGRAMS AND ACTIVITIES OF CRAZY HORSE MEMORIAL FOUNDATION'S INDIAN MUSEUM OF NORTH AMERICA, NATIVE AMERICAN AND EDUCATIONAL CULTURAL CENTER, AND THE INDIAN UNIVERSITY OF NORTH AMERICA BRING TO REALITY THE MEMORIAL'S EDUCATIONAL AND HUMANITARIAN PURPOSE. THE INDIAN MUSEUM OF NORTH AMERICA IS HOME TO AN EXTRAORDINARY COLLECTION OF ART AND ARTIFACTS REFLECTING THE DIVERSE HISTORIES AND CONTEMPORARY CULTURES OF THE AMERICAN INDIAN PEOPLE THROUGHOUT NORTH AMERICA. THE MUSEUM WAS OFFICIALLY DEDICATED ON MAY 30, 1973, AND IT HAS GROWN SINCE ITS HUMBLE BEGINNINGS. EXHIBITS ARE CURRENTLY CHOSEN FROM OVER 11,000 ACCESSIONED PIECES OF ART AND ARTIFACTS REPRESENTING NATIVE CULTURES THROUGHOUT NORTH AMERICA. FROM MAY THROUGH OCTOBER, THE INDIAN MUSEUM OF NORTH AMERICA AND THE NATIVE AMERICAN AND EDUATIONAL CULTURAL CENTER COME ALIVE WITH NATIVE ARTISTS, MUSIC, DANCE, AND NUMEROUS EDUCATIONAL OPPORTUNITIES FOR VISITORS OF ALL AGES. ART SHOW VISUAL ARTISTS, INDIVIDUAL PERFORMING ARTISTS, NATIONAL AND LOCAL PERFORMANCE GROUPS, LECTURERS OF VARIOUS BACKGROUNDS AND DISCIPLINES, ARTISTS IN RESIDENCE, AND ARTISTS IN THE MARKETPLACE PARTICIPATED IN THE MEMORIAL'S CULTURAL PROGRAMS DURING THE 2018 SUMMER SEASON. NATIVE AMERICAN ARTISTS RANGED IN DISCIPLINE FROM NAVAJO JEWELRY, TO BEADWORK,POTTERY, RUG WEAVING, AD PUPPET COMEDY, TO GRASS AND TRADITIONAL DANCERS, NATIVE FLUTE MUSIC, AND HOOP DANCERS. COUPLED WITH INTERPRETIVE TOURS OF THE MUSEUM AND CULTURAL CENTER, VISITORS IMMERSED THEMSELVES IN LESSONS TEACHING RESPECT FOR NATIVE HISTORY AND CONTEMPORARY PRACTICE, WHICH SERVED TO PROTECT THE LIVING HERITAGE OF NATIVE AMERICAN CULTURE. THE INDIAN UNIVERSITY OF NORTH AMERICA COMMENCED ITS FIRST ACADEMIC PROGRAM IN THE SUMMER OF 2010 IN A NEWLY CONSTRUCTED INSTRUCTIONAL AND RESIDENTIAL FACILITY. THE SUMMER PROGRAM ADVANCES THE EDUCATIONAL GOALS OF CRAZY HORSE MEMORIAL FOUNDATION BY SUPPORTING STUDENTS THROUGH THEIR FIRST SEMESTER OF COLLEGE AND THROUGH AN UPPER LEVEL EXPERIENCE FOR SELECT RETURNING STUDENTS. AS PART OF THE PROGRAM, ALL STUDENTS ARE OFFERED CREDIT-BEARING,PAID INTERNSHIPS AT THE MEMORIAL. FIRST-YEAR STUDENTS COMPLETE 12 CREDIT HOURS, AND THE UPPER LEVEL PROGRAM EXTENDS 3 CREDIT HOURS TO EACH STUDENT COMPLETING AN EXPERIENTIAL LEADERSHIP CLASS. CRAZY HORSE MEMORIAL FOUNDATION FUNDS THE STUDENT TUITION, BOOKS, STUDENT PAID INTERNSHIPS, FACULTY AND STAFF SALARIES, FACULTY FOOD AND LODGING, AND A MAJORITY OF THE STUDENT LODGING AND FOOD COSTS. SINCE ITS INCEPTION IN 2010, IN PARTNERSHIP WITH THE UNIVERSITY OF SOUTH DAKOTA, 251 STUDENTS FROM 40 DIFFERENT NATIVE NATIONS AND 20 STATES HAVE BEEN SERVED. THE UNIVERSITY CAN ACCOMMODATE UP TO 38 STUDENTS EACH SUMMER. THE OVER-ARCHING GOAL OF THE DISTINCTIVE SUMMER PROGRAM IS TO INCREASE COLLEGE PERSISTENCE AND COLLEGE GRADUATION OF NATIVE AMERICAN STUDENTS. EACH FALL, FOUNDATION STAFF RESEARCHES THE HIGHER EDUCATION STATUS OF STUDENTS WHO SUCCESSFULLY COMPLETED THE PROGRAM AND CONTINUED THEIR STUDIES AT OVER 40 DIFFERENT COLLEGES AND UNIVERSITIES THROUGHOUT THE UNITED STATES. THE HIGH SCHOOL DROPOUT RATE FOR AMERICAN INDIAN STUDENTS IS 11%, COMPARED TO 4% FOR WHITES, 2% FOR ASIANS, AND 7% FOR BLACKS. AMERICAN INDIAN AND ALASKAN NATIVE STUDENTS CONTINUE TO HAVE THE LOWEST COLLEGE ENROLLMENT RATES OF ANY STUDENT COHORT STUDYING AT MAINSTREAM COLLEGES AND UNIVERSITIES. IN THE UNITED STATES, 33% OF WHITE ADULTS THE AGE OF 25 OR OLDER POSSESS A BACHELOR'S DEGREE, COMPARED TO 52% OF ASIANS, 19% OF BLACKS, AND 15% OF NATIVE AMERICANS. CHRONICLE OF HIGHER EDUCATION. (AUGUST 18, 2017). ALMANAC OF HIGHER EDUCATION. VOL. LXIII. NO 43. COLLEGE PERSISTENCE AND GRADUATION OF AMERICAN INDIAN AND ALASKA NATIVE STUDENTS REMAIN A SIGNIFICANT PROBLEM. THE SIX YEAR COLLEGE GRADUATION RATE FOR FIRST-TIME, FULL-TIME STUDENTS PURSUING A BACHELOR'S DEGREE AT A 4-YEAR DEGREE GRANTING COLLEGE IS 41% FOR AMERICAN INDIAN/ALASKA NATIVE STUDENTS COMPARED TO THE GENERAL POPULATION OF 59%. NATIONAL CENTER FOR EDUCATIONAL STATISTICS. (2016). STATUS AND TRENDS IN THE EDUCATION OF RACIAL AND ETHNIC GROUPS. RETRIEVED FROM HTTP://NCES.ED.GOV/PUBSEARCH. OTHER STUDIES REPORT EVEN LOWER COLLEGE RETENTION AND COLLEGE GRADUATION RATES. EACH YEAR, THE ADMINISTRATORS AND FACULTY CONDUCT RESEARCH TO ASSESS THE COLLEGE PERSISTENCE/COLLEGE GRADUATION RATE OF FORMER SUMMER POGRAM STUDENTS. THE COLLEGE PERSISTENCE/COLLEGE GRADUATION RATE OF RESPONDENTS HAVE RANGED FROM 75-87%. GRADUATES ARE EMPLOYED AS TEACHERS, NURSES, A POLICE MAN, COUNSELORS, A MUSEUM PROFESSIONAL, A TELEVISION REPORTER, A DENTAL HYGIENIST, AND IN NUMEROUS PROFESSIONAL BUSINESS CAREERS. OVER 50% OF THE GRADUATES ARE EMPLOYED IN NATIVE-LED ORGANIZATIONS. CRAZY HORSE MEMORIAL FOUNDATION ACCEPTS NO GOVERNMENT FUNDING FOR ITS PROGRAMS OR ACTIVITIES. THE MEMORIAL IS SUSTAINED BY CONTRIBUTIONS AND ADMISSION TO THE MEMORIAL. CHARITABLE GIFTS ARE RECEIVED FROM INDIVIDUALS THROUGHOUT THE UNITED STATES AND THE WORLD, GIVING TESTIMONY TO THE FACT THAT CRAZY HORSE MEMORIAL FOUNDATION IS AN EDUCATIONAL AND HUMANITARIAN EFFORT OF INTERNATIONAL SCOPE.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet4,232,905
Form 990 (2019)
Form 990 (2019)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment..............
8
Yes
 
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I(see instructions) ....Click to see attachment
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................Click to see attachment
19
Yes
 
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
21
Yes
 
Form 990 (2019)
Form 990 (2019)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I .... Click to see attachment
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................Click to see attachment
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part IIClick to see attachment...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part IIIClick to see attachment.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................Click to see attachment
28a
Yes
 
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
28b
Yes
 
c
A 35% controlled entity of one or more individuals and/or organizations described in lines 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
30
Yes
 
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable ..
1a
28
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2019)
Form 990 (2019)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
143
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see instructions and file Form 4720, Schedule N.
15
 
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
 
Form 990 (2019)
Form 990 (2019)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
23
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
21
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filedMediumBullet
AL , AK , AR , CA , CO , CT , FL , GA , HI , IL , KS , KY , LA , MA , MD , ME , MI , MN , MS , NC , ND , NH , NJ , NM , NV , NY , OH , OK , OR , PA , RI , SC , TN , UT , VA , WA , WI , WV , DC
18
Section 6104 requires an organization to make its Form 1023 (or 1024-A if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletJADWIGA ZIOLKOWSKI12151 AVENUE OF THE CHIEFS   CRAZY HORSE,SD57730 (605) 673-4681
Form 990 (2019)
Form 990 (2019)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) MONIQUE ZIOLKOWSKI......................................................................
CEO/DIR OF M
 40.00
.................
  		X   X       162,885 0 16,726
(2) JADWIGA ZIOLKOWSKI......................................................................
CEO/SECR/DIR
 40.00
.................
  		X   X       162,885 0 29,925
(3) MARY ABU-GHAZALEH......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(4) DR RICHARD GOWEN......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(5) DR JEFF HENDERSON......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(6) GARY BROWN......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(7) KAY JORGENSEN......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(8) DON MONTILEAUX......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(9) JOE DOBBS......................................................................
CHAIRMAN
 1.00
.................
  		X   X       0 0 0
(10) F JOSEPH DUBRAY......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(11) GARY RENNER......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(12) DAVE SCHMIDT......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(13) RICHARD TOBIAS......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(14) AMANDA SCOTT......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(15) DR LAUREL VERMILLION......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(16) MARY SCULL......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(17) DAN WARREN......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
Form 990 (2019)
Form 990 (2019)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) LLOYD SOHL........................................................................
TREASURER
 1.00
.......................   		X   X       0 0 0
(19) HEIDI ZIOLKOWSKI........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(20) IVAN SORBEL........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(21) DR SIDNEY GOSS........................................................................
VICE CHAIRMA
 1.00
.......................   		X   X       0 0 0
(22) WES SHELTON........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(23) DAVID OLSON........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(24) LAURIE BECVAR........................................................................
COO/PRESIDEN
 50.00
.......................   		    X       163,633 0 56,748
(25) JOSEPH KONKOL........................................................................
VP FINANCE
 50.00
.......................   		    X       82,271 0 20,496










1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 571,674   123,895
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet3
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
QUINN CONSTRUCTION,
4404 UNIVERSAL DRIVE
RAPID CITY,SD57702 		CONSTRUCTION 1,528,723
THE ABBEY GROUP,
201 MAIN STREET SUITE 300
RAPID CITY,SD57701 		FUNDRAISING 347,293
MARK ZIOLKOWSKI,
707 LINCOLN
CUSTER,SD57730 		FORESTRY/ROCK 136,617
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet3
Form 990 (2019)
Form 990 (2019)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 7,333,090
g Noncash contributions included in lines 1a - 1f:$ 1g 2,474,320
h Total. Add lines 1a-1f.......MediumBullet 7,333,090
Program Service RevenueAmt Business Code
2a ADMISSIONS 900099 4,644,948 4,644,948    
b TRADEMARK INCOME 900099 115,989     115,989
c MISCELLANEOUS INCOME 611710 23,531     23,531
d INDIAN UNIVERSITY FEES 900099 17,893 17,893    
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....MediumBullet 4,802,361
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 279,523     279,523
4 Income from investment of tax-exempt bond proceedsMediumBullet        
5 Royalties...........MediumBullet        
(ii) Personal (i) Real
6a Gross rents   81,696 6a
b Less: rental expenses   54,033 6b
c Rental income or (loss)   27,663 6c
d Net rental income or (loss).......MediumBullet 27,663 27,663    
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory   2,765,726 7a
b Less: cost or other basis and sales expenses   2,729,460 7b
c Gain or (loss)   36,266 7c
d Net gain or (loss).........MediumBullet 36,266     36,266
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a 112,475
b Less: direct expenses ... 9b 20,500
c Net income or (loss) from gaming activities..MediumBullet 91,975     91,975
10a Gross sales of inventory, less
returns and allowances ..
10a 1,773
b Less: cost of goods sold .. 10b 2,559
c Net income or (loss) from sales of inventory..MediumBullet -786     -786
Business Code Miscellaneous Revenue
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet  
12 Total revenue. See instructions.....MediumBullet 12,570,092 4,690,504   546,498
Form 990 (2019)
Form 990 (2019)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 161,436 161,436
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 5,400 5,400
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 721,390 171,967 460,441 88,982
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 2,039,332 1,390,963 282,663 365,706
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 64,601 43,955 9,275 11,371
9 Other employee benefits ....... 486,110 305,702 96,655 83,753
10 Payroll taxes ........... 217,390 126,433 55,474 35,483
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 42,960   42,960  
c Accounting ........... 28,490   28,490  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17 245,538 245,538
f Investment management fees ...... 26,123   26,123  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 208,562 111,207 87,025 10,330
12 Advertising and promotion .... 418,069 288,644 7,621 121,804
13 Office expenses ....... 552,567 302,030 144,688 105,849
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 516,474 446,236 65,389 4,849
17 Travel ............ 161,026 30,526 18,658 111,842
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings ....        
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 618,830 575,511 30,942 12,377
23 Insurance ... 24,082 19,266 4,816  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a CULTURAL CENTER PROGRAM 145,394 145,394    
b PROMOTIONAL MEALS/FOOD 105,312 73,719 31,593  
c EQUIPMENT REPAIRS 40,278 22,457 1,035 16,786
d LICENSES AND OTHER TAXES 17,487 3,600 13,887  
e All other expenses 15,975 8,459 7,516  
25 Total functional expenses. Add lines 1 through 24e 6,862,826 4,232,905 1,415,251 1,214,670
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2019)
Form 990 (2019)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 1,905,772 1 1,123,528
2 Savings and temporary cash investments ......... 3,544,294 2 2,658,391
3 Pledges and grants receivable, net ...... 201,432 3 1,196,704
4 Accounts receivable, net ............. 138,230 4 131,743
5 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............ 273,808 8 266,879
9 Prepaid expenses and deferred charges ...... 217,466 9 173,558
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 64,650,551
b Less: accumulated depreciation 10b 10,151,334 51,309,329 10c 54,499,217
11 Investments—publicly traded securities . 14,878,813 11 16,931,008
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 8,660,606 15 8,534,406
16 Total assets. Add lines 1 through 15 (must equal line 33)... 81,129,750 16 85,515,434
Liabilities 17 Accounts payable and accrued expenses ..... 704,259 17 699,198
18 Grants payable ...   18  
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties .. 1,517,389 24 1,392,798
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 6,889,688 25 5,827,117
26 Total liabilities. Add lines 17 through 25.. 9,111,336 26 7,919,113
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here MediumBullet and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions ..........   27  
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here MediumBullet and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 72,018,414 32 77,596,321
33 Total liabilities and net assets/fund balances ........ 81,129,750 33 85,515,434
Form 990 (2019)
Form 990 (2019)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
12,570,092
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
6,862,826
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
5,707,266
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
72,018,414
5
Net unrealized gains (losses) on investments ...............
5
-129,359
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
 
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
77,596,321
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2019)
Form 990 (2019)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Name of the organization
CRAZY HORSE MEMORIAL FOUNDATION
 
Employer identification number

46-0220678
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..  
6 Public support. Subtract line 5 from line 4.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support. Add lines 7 through 10  
12
12
 
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . 3,170,752 5,339,852 3,734,886 7,049,294 7,333,090 26,627,874
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose 3,884,538 4,521,033 4,617,027 4,880,942 4,744,537 22,648,077
3 Gross receipts from activities that are not an unrelated trade or business under section 513 ..... 862,471 333,594 244,060 253,649 253,768 1,947,542
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5 7,917,761 10,194,479 8,595,973 12,183,885 12,331,395 51,223,493
7a Amounts included on lines 1, 2, and 3 received from disqualified persons 500,000 1,032,299 995,102 1,349,417 1,146,101 5,022,919
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. 312,150 1,918,536 464,499 2,529,260 3,095,564 8,320,009
c Add lines 7a and 7b.. 812,150 2,950,835 1,459,601 3,878,677 4,241,665 13,342,928
8 Public support. (Subtract line 7c from line 6.) 37,880,565
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total
9 Amounts from line 6... 7,917,761 10,194,479 8,595,973 12,183,885 12,331,395 51,223,493
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 379,995 286,882 228,232 194,795 279,523 1,369,427
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b. 379,995 286,882 228,232 194,795 279,523 1,369,427
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.).. 8,297,756 10,481,361 8,824,205 12,378,680 12,610,918 52,592,920
14
Section C. Computation of Public Support Percentage
15
15
72.030 %
16
16
77.520 %
Section D. Computation of Investment Income Percentage
17
17
3.000 %
18
18
3.000 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 12a or 12b in Part I, answer (b) and (c) below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described in (a) above?
11b
 
 
c
A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by .035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity		  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations  
4 Amounts paid to acquire exempt-use assets  
5 Qualified set-aside amounts (prior IRS approval required)  
6 Other distributions (describe in Part VI). See instructions  
7Total annual distributions. Add lines 1 through 6.  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions		  
9 Distributable amount for 2019 from Section C, line 6  
10 Line 8 amount divided by Line 9 amount  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2019 		(iii)
Distributable
Amount for 2019
1 Distributable amount for 2019 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2019:
a From 2014.......  
b From 2015.......  
c From 2016.......  
d From 2017.......  
e From 2018.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2019 distributable amount  
i Carryover from 2014 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.  
4Distributions for 2019 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2019 distributable amount  
c Remainder. Subtract lines 4a and 4b from 4.  
5 Remaining underdistributions for years prior to
2019, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions.		  
6 Remaining underdistributions for 2019. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions.		  
7 Excess distributions carryover to 2020. Add lines
3j and 4c.		  
8 Breakdown of line 7:
a Excess from 2015.....  
b Excess from 2016.....  
c Excess from 2017.....  
d Excess from 2018.....  
e Excess from 2019.....  
Schedule A (Form 990 or 990-EZ) (2019)

Schedule A (Form 990 or 990-EZ) 2019
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990 or 990-EZ) 2019


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Name of the organization
CRAZY HORSE MEMORIAL FOUNDATION
 
Employer identification number

46-0220678
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019) Page 2
Name of organization
CRAZY HORSE MEMORIAL FOUNDATION
  		Employer identification number
46-0220678
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)
Page 3
Name of organization
CRAZY HORSE MEMORIAL FOUNDATION
  		Employer identification number

46-0220678
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)
Page 4
Name of organization
CRAZY HORSE MEMORIAL FOUNDATION
  		Employer identification number

46-0220678
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

Additional Data


Software ID:  
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SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
SchDMd Bullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
CRAZY HORSE MEMORIAL FOUNDATION
 
Employer identification number

46-0220678
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $ 176,910
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $ 46,895,780
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2019

Schedule D (Form 990) 2019
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 4,637,645 4,075,948 3,749,746 3,869,181 3,722,911
b Contributions ... 258,183 5,361 9,648 10,476 3,074
c Net investment earnings, gains, and losses 288,253 556,336 316,440 -129,911 243,196
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		107,000   114   100,000
f Administrative expenses ....          
g End of year balance ...... 5,077,081 4,637,645 4,075,948 3,749,746 3,869,181
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet2.710 %
b
Permanent endowment SchDMd Bullet57.700 %
c
Term endowment SchDMd Bullet39.590 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   4,055,863 4,055,863
b Buildings ....   13,711,404 5,513,849 8,197,555
c Leasehold improvements        
d Equipment ....   8,002,907 4,637,485 3,365,422
e Other .....   38,880,377   38,880,377
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 54,499,217
Schedule D (Form 990) 2019

Schedule D (Form 990) 2019
Page 3
Part VII
Investments—Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)ARTIFACTS AND ARTWORK 7,724,961
(2)COPYRIGHTS AND TRADEMARKS, NET 433,313
(3)BRONZES 290,442
(4)BOOKS FOR LIBRARY, NET 85,690
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 8,534,406
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 5,827,117
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2019

Schedule D (Form 990) 2019
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 12,517,825
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a -129,359
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 77,092
e Add lines 2a through 2d ..................... 2e -52,267
3 Subtract line 2e from line 1.................. 3 12,570,092
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 12,570,092
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 6,939,918
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 77,092
e Add lines 2a through 2d.................... 2e 77,092
3 Subtract line 2e from line 1................... 3 6,862,826
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 6,862,826
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
SCHEDULE D, PAGE 2, PART III, LINE 4 THE COLLECTION CONTAINS THE CRAZY HORSE MEMORIAL MOUNTAIN CARVING AND NATIVE AMERICAN ART AND ARTIFACTS WHICH PROTECT AND PRESERVE THE CULTURE, TRADITION, AND LIVING HERITAGE OF THE NORTH AMERICAN INDIANS.
SCHEDULE D, PAGE 2, PART V, LINE 4 THE EARNINGS OF THE ENDOWMENT FUNDS ARE TO BE USED BY THE FOUNDATION TO MEET THE AREA OF GREATEST NEED IN SUPPORT OF THE OVERALL FOUNDATION MISSION OF HONORING THE CULTURE, TRADITION, AND LIVING HERITAGE OF NORTH AMERICAN INDIANS. IT IS THE HOPE OF THE FOUNDATION THAT THE ENDOWMENT WILL GROW TO A LEVEL THAT WILL SUSTAIN OPERATIONS AND CREATE LESS RELIANCE ON ANNUAL CONTRIBUTIONS.
SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED A "PRIVATE FOUNDATION" UNDER SECTION 509(A). AT SEPTEMBER 30, 2018 AND 2017, THE FOUNDATION BELIEVES NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES, OR INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS EXIST.
SCHEDULE D, PAGE 4, PART XI, LINE 2D CAMPGROUND RENTAL EXPENSE 54,033 INVENTORY COST OF SALES 2,559 COST OF FUNDRAISING 20,500
SCHEDULE D, PAGE 4, PART XII, LINE 2D CAMPGROUND RENTAL EXPENSE 54,033 INVENTORY COST OF SALES 2,559 COST OF FUNDRAISING 20,500
Schedule D (Form 990) 2019


Additional Data


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SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
CRAZY HORSE MEMORIAL FOUNDATION
 
Employer identification number

46-0220678
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
 
THE ABBEY GROUP
201 MAIN STREET SUITE 300
 
RAPID CITY, SD57701 		CAP. CAMP.   No   224,771 -224,771
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow   224,771 -224,771
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
All States
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2019
Schedule G (Form 990 or 990-EZ) 2019
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.









VerticalRevenue
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))

1
Gross receipts . . . . .
 
 
 
 

2
Less: Contributions . . . .
 
 
 
 
3 Gross income (line 1 minus
line 2) . . . . . .
 
 
 
 



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . .        
6 Rent/facility costs . . . .        
7 Food and beverages . . .        
8 Entertainment . . . .        
9 Other direct expenses . . .        
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow  
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow  
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1
Gross revenue . . . . .
 
 
112,475
112,475
VerticalDirectExpenses

2
Cash prizes . . . . .
 
 
 
 

3
Noncash prizes . . . .
 
 
20,500
20,500

4
Rent/facility costs . . . .
 
 
 
 

5
Other direct expenses . . .
 
 
 
 


6

Volunteer labor . . . .
%
%
%


7
Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow
20,500

8
Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow
91,975

9
Enter the state(s) in which the organization conducts gaming activities: SD
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
b
If "No," explain:
THE RAFFLE SALES ARE SOLD AT ONE SITE, AND THERE IS NO NEED FOR
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2019
Schedule G (Form 990 or 990-EZ) 2019
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
100.000 %
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
JADWIGA ZIOLKOWSKI
Address right arrow
12151 AVENUE OF THE CHIEFS   CRAZY HORSE, SD57730
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
16
Gaming manager information:
Name right arrow
JOE KONKOL
Gaming manager compensation right arrow $ 500
Description of services provided right arrow
RECONCILES TICKETS SOLD TO CASH RECEIVED
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
SCHEDULE G, PART IV THE ABBEY GROUP WAS HIRED IN 2014 TO CONDUCT FEASIBILITY STUDIES RELATED TO A FUTURE CAPITAL CAMPAIGN. THE FEASIBILITY STUDY HAS NOW BEEN COMPLETED, AND MEMORIAL STAFF HAVE BEGUN THE CAPITAL CAMPAIGN.
Schedule G (Form 990 or 990-EZ) 2019
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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Name of the organization
CRAZY HORSE MEMORIAL FOUNDATION
 
Employer identification number
46-0220678
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) WESTERN DAKOTA VO-TECH
800 MICKELSON DR
RAPID CITY,SD57703 		46-0340050 GOV 10,000       SCHOLARSHIP
(2) OGLALA LAKOTA COLLEGE
PO BOX 490
KYLE,SD57752 		23-7135915 3 42,000       SCHOLARSHIP
(3) UNIVERSITY OF SOUTH DAKOTA
PO BOX 5555
VERMILLION,SD57069 		46-6018891 GOV 24,580       SCHOLARSHIP
(4) SITTING BULL COLLEGE
RR1
FT YATES,ND58538 		23-7373765 GOV 15,000       SCHOLARSHIP
(5) SOUTH DAKOTA PARKS & WILDLIFE
523 E CAPITOL AVE
PIERRE,SD57501 		46-0387968 GOV 10,000       CONTRIBUTION
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
5
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2019

Schedule I (Form 990) 2019
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) CASH 9 5,400      
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
SCHEDULE I, PAGE 1, PART I, LINE 2 CRAZY HORSE MEMORIAL FOUNDATION MADE 132,980 IN SCHOLARSHIP CONTRIBUTIONS TO VARIOUS ACCREDITED COLLEGES AND UNIVERSITIES WITH THE REQUIREMENT THAT SCHOLARSHIPS BE AWARDED TO NATIVE AMERICAN STUDENTS TO HELP THEM FURTHER THEIR COLLEGE EDUCATION. CRAZY HORSE MEMORIAL FOUNDATION REQUIRES A REPORT OF THE NAMES OF THE SCHOLARSHIP RECIPIENTS TO ENSURE THE SCHOLARSHIPS PROVIDED BY CRAZY HORSE MEMORIAL FOUNDATON ARE SUPPORTING NATIVE AMERICAN STUDENTS. OTHER CONTRIBUTIONS ARE GIVEN TO CHARITABLE ORGANIZATIONS WITH MISSIONS COMPLEMENTING CRAZY HORSE MEMORIAL FOUNDATION. CORRESPONDENCE IS RECEIVED VERIFYING THE FUNDS WILL BE USED AS INTENDED.
Schedule I (Form 990) 2019



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Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
CRAZY HORSE MEMORIAL FOUNDATION
 
Employer identification number

46-0220678
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .........
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2019

Schedule J (Form 990) 2019
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1MONIQUE ZIOLKOWSKI
CEO/DIR OF MNTN 		(i)

(ii)		 162,885
-------------
  		 
-------------
  		 
-------------
  		4,887
-------------
  		11,839
-------------
  		179,611
-------------
  		 
-------------
 
2JADWIGA ZIOLKOWSKI
CEO/SECR/DIR PUB AFF 		(i)

(ii)		 162,885
-------------
  		 
-------------
  		 
-------------
  		4,887
-------------
  		25,038
-------------
  		192,810
-------------
  		 
-------------
 
3LAURIE BECVAR
COO/PRESIDENT 		(i)

(ii)		 163,633
-------------
  		 
-------------
  		 
-------------
  		44,909
-------------
  		11,839
-------------
  		220,381
-------------
  		 
-------------
 
Schedule J (Form 990) 2019

Schedule J (Form 990) 2019
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) 2019

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ.
MediumBulletGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
CRAZY HORSE MEMORIAL FOUNDATION
 
Employer identification number

46-0220678
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ...............Small Bullet $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2019
Schedule L (Form 990 or 990-EZ) 2019
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) KORCZAK'S HERITAGE FAMILY 115,989 TRADEMARK   No
(2) MARK ZIOLKOWSKI FAMILY 136,617 INDEP. CONTRACTOR   No
(3) ADAM ZIOLKOWSKI FAMILY 50,526 PAYROLL   No
(4) DEIADRA ZIOLKOWSKI FAMILY 37,779 PAYROLL   No
(5) CALEB ZIOLKOWSKI FAMILY 25,495 PAYROLL   No
(6) VAUGHN ZIOLKOWSKI FAMILY 76,656 PAYROLL   No
(7) ALISHA SCHULTZ FAMILY 19,075 PAYROLL   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
SCHEDULE L, PART V SEE SCHEDULE O, PART VII FOR ADDITIONAL INFORMATION REGARDING THE ZIOLKOWSKI FAMILY INVOLVEMENT IN THE FOUNDATION.
Schedule L (Form 990 or 990-EZ) 2019


Additional Data


Software ID:  
Software Version:  




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageGo to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
CRAZY HORSE MEMORIAL FOUNDATION
 
Employer identification number

46-0220678
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art .... X 13 175,299 EXPERT OPINION
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 2 2,050,127 STOCK PRICE
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( COMPLEX-REP/EQU ) X 10 204,588 COST
26 Other Right pointing arrow large image ( PROF FEES ) X 10 16,494 COST
27 Other Right pointing arrow large image ( SUPPLIES ) X 4 27,812 COST
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2019)
Schedule M (Form 990) (2019)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M (Form 990) (2019)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Name of the organization
CRAZY HORSE MEMORIAL FOUNDATION
 
Employer identification number

46-0220678
Return Reference Explanation
FORM 990 - ORGANIZATION'S MISSION THE MISSION OF CRAZY HORSE MEMORIAL FOUNDATION IS TO PROTECT AND PRESERVE THE CULTURE, TRADITION, AND LIVING HERITAGE OF THE NORTH AMERICAN INDIANS. SINCE ITS FOUNDING IN 1948 BY SCULPTOR KORCZAK ZIOLKOWSKI, THROUGH AN INVITATION FROM CHIEF HENRY STANDING BEAR, THE FOUNDATION HAS DEMONSTRATED ITS COMMITMENT TO FULFILLING THE MISSION THROUGH THREE MAJOR PROJECTS- BY CARVING THE WORLD'S LARGEST SCULPTURE TO HONOR THE INDIGENOUS PEOPLES OF NORTH AMERICA; BY ESTABLISHING AND OPERATING THE INDIAN MUSEUM OF NORTH AMERICA AND THE NATIVE AMERICAN EDUCATIONAL AND CULTURAL CENTER; AND BY DEVELOPING AND MANAGING THE INDIAN UNIVERSITY OF NORTH AMERICA, AND WHEN PRACTICAL, A MEDICAL TRAINING CENTER. EACH IS EXPLAINED BELOW.
FORM 990, PART III PER IRS GUIDELINES AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, EXPENSES FOR THE MOUNTAIN CARVING ARE INCLUDED IN THE FORM 990 AS ASSETS RATHER THAN PROGRAM EXPENSES. NEVERTHELESS, IN A TRUE SENSE, DIRECTING FUNDS TO THE MOUNTAIN CARVING IS CRITICAL TO FULFILLING THE MISSION AND A COST FOR THE MEMORIAL. IF THESE AMOUNTS WERE REPORTED AS PROGRAM EXPENSES, 71% OF TOTAL FY 2018 EXPENSES WOULD BE CONSIDERED PROGRAM.
FORM 990, PAGE 2, PART III, LINE 4A THE COLOSSAL MOUNTAIN CARVING WILL BE 641 FEET LONG AND 563 FEET HIGH WHEN COMPLETE. CRAZY HORSE'S COMPLETED HEAD CURRENTLY STANDS 87 FEET AND 6 INCHES HIGH. COMPARISONS TO OTHER FAMOUS LANDMARKS PROVIDE PERSPECTIVE, FOR EXAMPLE, THE STATUE OF LIBERTY IS 305 FEET TALL, THE WASHINGTON MONUMENT IS 554 FEET AND 7 INCHES HIGH, AND THE GREAT PYRAMID OF GIZA IN EGYPT STANDS 455 FEET TALL. THE CURRENT PHASE OF THE WORK IS CARVING CRAZY HORSE'S HAND, HAIRLINE, RIGHT SHOULDER, AND PART OF THE HORSE'S MANE AND HEAD. THE MOUNTAIN CREW USES LABOR-INTENSIVE TECHNIQUES FOR THIS DELICATE PHASE OF CARVING. THE CHANGES ON THE MONUMENTAL SCULPTURE ARE BECOMING MORE AND MORE VISIBLE FROM THE VISITOR CENTER, WHICH IS ABOUT ONE MILE AWAY. CRAZY HORSE MEMORIAL IS AN ACTIVE MOUNTAIN CARVING SITE AND A MODERN WONDER OF THE WORLD. AT FIRST IT MAY SEEM THAT THE GREAT CARVING IS THE WHOLE POINT OF CRAZY HORSE MEMORIAL FOUNDATION. THE CARVING IS CERTAINLY CENTRAL AS A MARVEL OF LANDSCAPE, ART, AND ENGINEERING, BUT THE SHARED VISION TO HONOR AND PRESERVE THE CULTURE OF AMERICAN INDIANS INVOLVES FAR MORE. CRAZY HORSE MEMORIAL FOUNDATION IS NOT MERELY AN ENDURING TRIBUTE, BUT ALSO A LIVING MEMORIAL, EDUCATING ALL WHO ENCOUNTER IT. THE EDUCATIONAL AND CULTURAL PROGRAMS AND ACTIVITIES OF CRAZY HORSE MEMORIAL FOUNDATION'S INDIAN MUSEUM OF NORTH AMERICA, NATIVE AMERICAN AND EDUCATIONAL CULTURAL CENTER, AND THE INDIAN UNIVERSITY OF NORTH AMERICA BRING TO REALITY THE MEMORIAL'S EDUCATIONAL AND HUMANITARIAN PURPOSE. THE INDIAN MUSEUM OF NORTH AMERICA IS HOME TO AN EXTRAORDINARY COLLECTION OF ART AND ARTIFACTS REFLECTING THE DIVERSE HISTORIES AND CONTEMPORARY CULTURES OF THE AMERICAN INDIAN PEOPLE THROUGHOUT NORTH AMERICA. THE MUSEUM WAS OFFICIALLY DEDICATED ON MAY 30, 1973, AND IT HAS GROWN SINCE ITS HUMBLE BEGINNINGS. EXHIBITS ARE CURRENTLY CHOSEN FROM OVER 11,000 ACCESSIONED PIECES OF ART AND ARTIFACTS REPRESENTING NATIVE CULTURES THROUGHOUT NORTH AMERICA. FROM MAY THROUGH OCTOBER, THE INDIAN MUSEUM OF NORTH AMERICA AND THE NATIVE AMERICAN AND EDUATIONAL CULTURAL CENTER COME ALIVE WITH NATIVE ARTISTS, MUSIC, DANCE, AND NUMEROUS EDUCATIONAL OPPORTUNITIES FOR VISITORS OF ALL AGES. ART SHOW VISUAL ARTISTS, INDIVIDUAL PERFORMING ARTISTS, NATIONAL AND LOCAL PERFORMANCE GROUPS, LECTURERS OF VARIOUS BACKGROUNDS AND DISCIPLINES, ARTISTS IN RESIDENCE, AND ARTISTS IN THE MARKETPLACE PARTICIPATED IN THE MEMORIAL'S CULTURAL PROGRAMS DURING THE 2018 SUMMER SEASON. NATIVE AMERICAN ARTISTS RANGED IN DISCIPLINE FROM NAVAJO JEWELRY, TO BEADWORK,POTTERY, RUG WEAVING, AD PUPPET COMEDY, TO GRASS AND TRADITIONAL DANCERS, NATIVE FLUTE MUSIC, AND HOOP DANCERS. COUPLED WITH INTERPRETIVE TOURS OF THE MUSEUM AND CULTURAL CENTER, VISITORS IMMERSED THEMSELVES IN LESSONS TEACHING RESPECT FOR NATIVE HISTORY AND CONTEMPORARY PRACTICE, WHICH SERVED TO PROTECT THE LIVING HERITAGE OF NATIVE AMERICAN CULTURE. THE INDIAN UNIVERSITY OF NORTH AMERICA COMMENCED ITS FIRST ACADEMIC PROGRAM IN THE SUMMER OF 2010 IN A NEWLY CONSTRUCTED INSTRUCTIONAL AND RESIDENTIAL FACILITY. THE SUMMER PROGRAM ADVANCES THE EDUCATIONAL GOALS OF CRAZY HORSE MEMORIAL FOUNDATION BY SUPPORTING STUDENTS THROUGH THEIR FIRST SEMESTER OF COLLEGE AND THROUGH AN UPPER LEVEL EXPERIENCE FOR SELECT RETURNING STUDENTS. AS PART OF THE PROGRAM, ALL STUDENTS ARE OFFERED CREDIT-BEARING,PAID INTERNSHIPS AT THE MEMORIAL. FIRST-YEAR STUDENTS COMPLETE 12 CREDIT HOURS, AND THE UPPER LEVEL PROGRAM EXTENDS 3 CREDIT HOURS TO EACH STUDENT COMPLETING AN EXPERIENTIAL LEADERSHIP CLASS. CRAZY HORSE MEMORIAL FOUNDATION FUNDS THE STUDENT TUITION, BOOKS, STUDENT PAID INTERNSHIPS, FACULTY AND STAFF SALARIES, FACULTY FOOD AND LODGING, AND A MAJORITY OF THE STUDENT LODGING AND FOOD COSTS. SINCE ITS INCEPTION IN 2010, IN PARTNERSHIP WITH THE UNIVERSITY OF SOUTH DAKOTA, 251 STUDENTS FROM 40 DIFFERENT NATIVE NATIONS AND 20 STATES HAVE BEEN SERVED. THE UNIVERSITY CAN ACCOMMODATE UP TO 38 STUDENTS EACH SUMMER. THE OVER-ARCHING GOAL OF THE DISTINCTIVE SUMMER PROGRAM IS TO INCREASE COLLEGE PERSISTENCE AND COLLEGE GRADUATION OF NATIVE AMERICAN STUDENTS. EACH FALL, FOUNDATION STAFF RESEARCHES THE HIGHER EDUCATION STATUS OF STUDENTS WHO SUCCESSFULLY COMPLETED THE PROGRAM AND CONTINUED THEIR STUDIES AT OVER 40 DIFFERENT COLLEGES AND UNIVERSITIES THROUGHOUT THE UNITED STATES. THE HIGH SCHOOL DROPOUT RATE FOR AMERICAN INDIAN STUDENTS IS 11%, COMPARED TO 4% FOR WHITES, 2% FOR ASIANS, AND 7% FOR BLACKS. AMERICAN INDIAN AND ALASKAN NATIVE STUDENTS CONTINUE TO HAVE THE LOWEST COLLEGE ENROLLMENT RATES OF ANY STUDENT COHORT STUDYING AT MAINSTREAM COLLEGES AND UNIVERSITIES. IN THE UNITED STATES, 33% OF WHITE ADULTS THE AGE OF 25 OR OLDER POSSESS A BACHELOR'S DEGREE, COMPARED TO 52% OF ASIANS, 19% OF BLACKS, AND 15% OF NATIVE AMERICANS. CHRONICLE OF HIGHER EDUCATION. (AUGUST 18, 2017). ALMANAC OF HIGHER EDUCATION. VOL. LXIII. NO 43. COLLEGE PERSISTENCE AND GRADUATION OF AMERICAN INDIAN AND ALASKA NATIVE STUDENTS REMAIN A SIGNIFICANT PROBLEM. THE SIX YEAR COLLEGE GRADUATION RATE FOR FIRST-TIME, FULL-TIME STUDENTS PURSUING A BACHELOR'S DEGREE AT A 4-YEAR DEGREE GRANTING COLLEGE IS 41% FOR AMERICAN INDIAN/ALASKA NATIVE STUDENTS COMPARED TO THE GENERAL POPULATION OF 59%. NATIONAL CENTER FOR EDUCATIONAL STATISTICS. (2016). STATUS AND TRENDS IN THE EDUCATION OF RACIAL AND ETHNIC GROUPS. RETRIEVED FROM HTTP://NCES.ED.GOV/PUBSEARCH. OTHER STUDIES REPORT EVEN LOWER COLLEGE RETENTION AND COLLEGE GRADUATION RATES. EACH YEAR, THE ADMINISTRATORS AND FACULTY CONDUCT RESEARCH TO ASSESS THE COLLEGE PERSISTENCE/COLLEGE GRADUATION RATE OF FORMER SUMMER POGRAM STUDENTS. THE COLLEGE PERSISTENCE/COLLEGE GRADUATION RATE OF RESPONDENTS HAVE RANGED FROM 75-87%. GRADUATES ARE EMPLOYED AS TEACHERS, NURSES, A POLICE MAN, COUNSELORS, A MUSEUM PROFESSIONAL, A TELEVISION REPORTER, A DENTAL HYGIENIST, AND IN NUMEROUS PROFESSIONAL BUSINESS CAREERS. OVER 50% OF THE GRADUATES ARE EMPLOYED IN NATIVE-LED ORGANIZATIONS. CRAZY HORSE MEMORIAL FOUNDATION ACCEPTS NO GOVERNMENT FUNDING FOR ITS PROGRAMS OR ACTIVITIES. THE MEMORIAL IS SUSTAINED BY CONTRIBUTIONS AND ADMISSION TO THE MEMORIAL. CHARITABLE GIFTS ARE RECEIVED FROM INDIVIDUALS THROUGHOUT THE UNITED STATES AND THE WORLD, GIVING TESTIMONY TO THE FACT THAT CRAZY HORSE MEMORIAL FOUNDATION IS AN EDUCATIONAL AND HUMANITARIAN EFFORT OF INTERNATIONAL SCOPE.
FORM 990, PAGE 6, PART VI, LINE 2 MONIQUE ZIOLKOWSKI JADWIGA ZIOLKOWSKI CEO/DIRECTOR CEO/DIRECTOR FAMILY RELATIONSHIP MONIQUE ZIOLKOWSKI HEIDI ZIOLKOWSKI CEO/DIRECTOR DIRECTOR FAMILY RELATIONSHIP JADWIGA ZIOLKOWSKI HEIDI ZIOLKOWSKI CEO/DIRECTOR DIRECTOR FAMILY RELATIONSHIP
FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY A LICENSED CPA. THE CONTROLLER PROVIDES A COPY OF THE COMPLETED FORM 990 TO THE AUDIT COMMITTEE OF THE BOARD IN A TIMELY MANNER TO ALLOW THE COMMITTEE THE OPPORTUNITY TO CONDUCT AN IN-DEPTH REVIEW BEFORE IT IS FILED. THE CONTROLLER AND PRESIDENT CONSULT WITH THE AUDIT COMMITTEE ON THE CONTENTS OF THE 990. THE AUDIT COMMITTEE REPORTS ITS FINDINGS TO THE BOARD OF DIRECTORS. ALL BOARD MEMBERS RECEIVE THE 990 PRIOR TO FILING WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS THE BOARD OF DIRECTORS AND OTHER KEY EMPLOYEES. THE POLICY AND THE ACCOMPANYING ANNUAL DISCLOSURE FORMS ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. AT THE BEGINNING OF EACH MEETING, THE CHAIRMAN OF THE BOARD INQUIRES IF ANY MEMBER HAS A CONFLICT OF INTEREST WITH THE AGENDA AND IF SO WHAT THE CONFLICT IS. IF THERE IS A CONFLICT OF INTEREST, THE BOARD WILL DECIDE WHETHER TO PROCEED WITH THE ITEM AND IF SO, THE MEMBER WITH THE CONFLICT IS EXCLUDED FROM VOTING. ALL BOARD MEMBERS ARE ALSO REQUIRED TO DISCLOSE TO THE BOARD CHAIRMAN ANY POTENTIAL CONFLICT OF INTEREST THAT MAY ARISE OUTSIDE OF SCHEDULED MEETINGS. FINALLY, IN SEPTEMBER OF EACH YEAR, ALL BOARD MEMBERS WILL COMPLETE AND SIGN A WRITTEN CONFLICT OF INTEREST DISCLOSURE.
FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE CEOS IS BASED ON A YEARLY PERFORMANCE REVIEW PERFORMED BY THE COMPENSATION AND PERSONNEL COMMITTEE,WHICH IS COMPOSED OF INDEPENDENT BOARD MEMBERS. THE COMPENSATION AND PERSONNEL COMMITTEE ALSO REVIEWS SALARIES FOR COMPARABLE POSITIONS ON A NATIONAL LEVEL OF OTHER NONPROFIT AND GOVERNMENTAL ORGANIZATIONS TO ASSIST IN DETERMINING THE CEO'S AND THE PRESIDENT/COO'S COMPENSATION. ADDITIONAL STATISTICS ANALYZED INCLUDE THE ECONOMIC RESEARCH INSTITUTE EXECUTIVE COMPENSATION SURVEY DATA AND GUIDESTAR'S ANNUAL NONPROFIT COMPENSATION REPORT.
FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION FOR EMPLOYEES OF THE FOUNDATION, TO INCLUDE THE CONTROLLER, IS THAT THE COMPENSATION AND PERSONNEL COMMITTEE ANNUALLY APPROVES A PERCENTAGE RANGE FOR AN OVERALL INCREASE IN COMPENSATION. THIS RANGE IS BASED ON A REVIEW OF THE PROPOSED BUDGET FOR THE UPCOMING YEAR AND THEIR KNOWLEDGE OF OTHER ORGANIZATIONS IN THE AREA.
FORM 990, PAGE 6, PART VI, LINE 17 MASSACHUSETTS, MARYLAND, MAINE, MICHIGAN, MINNESOTA, MISSISSIPPI, NORTH CAROLINA, NORTH DAKOTA, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEVADA, NEW YORK, OHIO, OKLAHOMA, OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, UTAH, VIRGINIA, WASHINGTON, WISCONSIN, WEST VIRGINIA, DIST OF COLUMBIA
FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. AFTER RECEIVING THE REQUEST, ITEMS WILL EITHER BE MAILED OR BE AVAILABLE FOR PICK UP. THE FORM 990 IS ALSO MADE PUBLIC TO THE WORLD AT WWW.GUIDESTAR.ORG FOR ANYONE WHO SETS UP A FREE ACCOUNT.
FORM 990, PART VII THE CONTROLLER'S REPORTABLE COMPENSATION IS PAID BY THE FOUNDATION AND PARTIALLY REIMBURSED BY KORCZAK'S HERITAGE, A COMPANY OWNED BY THE ZIOLKOWSKI FAMILY, FOR ACTUAL TIME SPENT ON KORCZAK'S HERITAGE ACTIVITIES. THE FOUNDATION WAS CREATED BY KORCZAK ZIOLKOWSKI IN 1948. HIS FAMILY GREW UP SHARING HIS DREAM AND HELPING HIM ON THE MOUNTAIN AND IN THE VISITOR CENTER. KORCZAK INSTILLED IN HIS FAMILY THE KNOWLEDGE AND SKILLS NECESSARY TO COMPLETE HIS WORK, AS WELL AS A STRONG BELIEF IN CRAZY HORSE. SINCE HIS DEATH IN 1982, HIS WIFE RUTH (WHO PASSED AWAY IN 2014) AND MANY OF HIS CHILDREN AND GRANDCHILDREN CONTINUE TO MAKE HIS DREAM A REALITY. ALTHOUGH THEIR INVOLVEMENT IN THE FOUNDATION IS SIGNIFICANT, THEY ARE SUPPORTED BY ADDITIONAL INDEPENDENT BOARD MEMBERS AND MANAGEMENT AND STAFF WHO GUIDE AND DIRECT THE FOUNDATION'S MISSION.
FORM 990, PART XI, LINE 9 CAMPGROUND RENTAL EXPENSE 54,033 INVENTORY COST OF SALES 2,559 COST OF FUNDRAISING 20,500 CAMPGROUND RENTAL EXPENSE -54,033 INVENTORY COST OF SALES -2,559 COST OF FUNDRAISING -20,500
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019


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