Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (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 |
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Calendar year (or fiscal year beginning in) ![]() |
(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.") .. | 242,691 | 240,709 | 317,115 | 265,328 | 322,760 | 1,388,603 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 242,691 | 240,709 | 317,115 | 265,328 | 322,760 | 1,388,603 |
| 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).. | 1,052,332 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 336,271 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 242,691 | 240,709 | 317,115 | 265,328 | 322,760 | 1,388,603 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 44 | 41 | 54 | 63 | 81 | 283 |
| 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.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 1,388,886 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(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.") . | ||||||
| 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 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 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 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 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.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 | ||||
| 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 |
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| 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 |
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| 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. |
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| 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) |
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| 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. |
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|
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. |
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7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 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..... | ||||
| Facts And Circumstances Test |
|---|
| Prior Year Facts and Circumstances: The 10% facts and circumstances test is broken down into two parts, which shall be called the mandatory requirements test and the factor test. The Organization meets the first part of the mandatory requirements test as it has a public support percentage of 25.53%, which is above the ten percent minimum. The Organization meets the second part of the mandatory requirements test due to its program of soliciting funds from the community and its receipt of donations and grants from many California tribes, as well as foundations and individuals and state and federal governmental entities. Specifically, the Organization solicits funds from these tribes and various foundations and governmental entities as well as those in the community through direct mail, social media, email marketing, community events, and grant applications. The remaining issues that must be considered are part of the factor test. It is important to note that while the Organization meets most, if not all of the factors, not all of them must be shown to meet the factor test. The Organization has established below that is meets enough of the factors to show that it is in the nature of a publicly supported organization. Each factor is described below accompanied by a description of how the Organization either meets the requirement or an indication that it is not met. First factor: The higher above the 10% mark the public support is, the lesser the burden is of establishing the other factors. See 26 C.F.R. 1.170A-9(f)(3)(iii)(A). The Organizations public support percentage is 25.53% for fiscal year 2019. The fact that the Organizations public support percentage is much closer to 33 1/3% than 10% and is actually 15.53% higher than the 10% requirement should greatly lessen the burden on the Organization of establishing the other factors below. Second factor: The fact that an organization meets the [10%] requirementthrough support from governmental units or directly or indirectly from a representative number of persons, rather than receiving almost all of its support from the members of a single family, will be considered evidence of an organization being publicly supported. In determining what is a representative number of persons, consideration will be given to the type of organization involved, the length of time it has been in existence, and whether it limits its activities to a particular community or region or to a special field which can be expected to appeal to a limited number of persons. 26 C.F.R. 1.170A-9(f)(3)(iii)(B). The Organization receives donations from a variety of sources in varying sizes. Specifically, the Organization receives donations and/or grants from tribes, foundations and individuals as well as state and federal governmental entities. The Organization receives donations from every major tribe in the area and several more state and governmental entities in the community. The Organization does not track demographic information of its donors, but given the number and type of donors, the Organization can and has established that it receives donations from a representative number of persons. Third factor: The extent to which the board of directors is comprised of public officials acting in their capacities as such; of individuals selected by public officials acting in their capacities as such; of persons having special knowledge or expertise in the particular field or discipline in which the organization is operating; of community leaders, such as elected or appointed officials, clergymen, educators, civic leaders, or other such persons representing a broad cross-section of the views and interests of the community. 26 C.F.R. 1.170A-9(f)(3)(iii)(C). The Board of Directors (Board) of the Organization is comprised of individuals (Director) who are committed to providing resources and training for California Indians seeking to revitalize their indigenous languages. Demographically, the Board consists of sixty (60) percent women with multiple generations represented. Additionally, all nine (9) Directors are from tribes around the state of California; Hupa, Karuk, Kumeyaay, Chumash, Tongva and Chochenyo tribes, representing many different regions. This broad cross-section of Directors, especially in the representation of the various s tribes, encourages new ideas, but also respects the knowledge and history of the past through the inclusion of several generations of individuals. This broad spectrum of Directors covering a variety of different tribes and viewpoints ensures that the Board is comprised of a sufficient number of the types of Directors mentioned in 26 C.F.R. 1.170A-9(f)(3)(iii)(C).Fourth factor: The availability of public facilities or services and public participation in programs or policies is also a factor specifically in regards to the extent to which the organization generally provides facilities or services directly for the benefit of the general public on a continuing basis. 26 C.F.R. 1.170A-9(f)(3)(iii)(D)(1). The Organization puts on trainings, conferences, and workshops that are open to the general public that are widely attended by California Indians as well as linguists and students. Additionally, the Organization has a large scholarship component to provide support to the general public in their efforts to revitalize their indigenous languages. In this way, the Organization provides a direct benefit to the public by working to educate them on indigenous languages as well as working to revitalize them and preserve their historic import. In regards to members of the public with special knowledge or a public/community leadership position participating in the programs of the Organization, the Organization generally has tribal chairpersons at its events and, frequently, media personnel from the area as well as university and college linguistic directors attend as well. Additionally, as mentioned above, the Organizations Board contains individuals with significant specialized knowledge including being leaders in cultural and language revitalization and several of the Directors even have graduate level degrees in linguistics and Native studies. In regards to the Organizations maintenance of a consistent and definitive program to accomplish its charitable work, the Organization operates an ongoing Master Apprentice program through which mentors and coordinators work with language teams throughout the state to educate the public on and work to revitalize indigenous languages. Additionally, the Organization has two long-standing events/programs as follows. Breath of Life is a seven (7) day, every other year, workshop at UC Berkeley for tribal participants that no longer have fluent speakers to work with linguists and linguistic students. Language is Life is a three (3) day gathering for over three hundred (300) California Indians and friends to share strategies and methodologies that work in language revitalization. Lastly, in regards to the Organization being held accountable pursuant to its funders, the Organization is accountable to all its funders. Specifically, the Organization writes final reports with budgets attached as well as staying in touch throughout the year with its donors. We are funded by the California state Library, the National Endowment for the Humanities, the California Humanities Council, and several private foundations as well as tribal funding from various casino tribes. All of these donors require strict and detailed accountability of how funds are used and the progress that is made in the Organizations programming. Based on each paragraph above, then, the Organization clearly meets each additional factor regarding individuals involved with special knowledge participating in the Organizations activities and programming, having a definitive and continuing charitable program, and being held accountable by its funders. Fifth factor: There are additional factors for membership organizations that can show the organization is in the nature of an organization that is publicly supported as required by 26 C.F.R. 1.170A-9(f)(3). 26 C.F.R. 1.170A-9(f)(3)(iii)(E). However, as the Organization is not a membership organization, these additional factors do not apply in determining whether it meets the 10% plus facts and circumstances test. Finally, while not technically part of the 10% plus facts and circumstances test, it is important to note that the Organization has met the 33 1/3% public support test at least for the last several years and generally has met the test every year of its existence. The Organization is and will continue to be supported through public means. Based on each of the factors above, the Organization clearly meets the 10% plus facts and circumstances test. It has a public support percentage well above 10% with donations from various sources including governmental, tribal, and individuals. The Organization also has significant Board diversity and its entire programming an |
| Return Reference | Explanation |
|---|
| Software ID: | 19009920 |
| Software Version: | 2019v5.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES 5: The Digital Field Documentation OTHER PROGRAM SERVICES 6: Yreka School Project OTHER PROGRAM SERVICES 7: OTHER PROGRAM SERVICES 8: Seeds of Language |
| Form 990, Part VI, Line 11b: Form 990 Review Process | After the form 990 is completed as a draft, a copy is reviewed by the Executive Director, Board Treasurer, andone other member of the Board. Then the 990 is presented to the Board for review and approval at a Board of Directors meeting, prior to filing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Our conflict of interest policy is our by-laws. Most items are brought to the Board for approval and we review them for compliance before approving. If there is concern then we table the item until it is investigated and/or those in question excuse themselves from voting. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The appointment of the executive director was reviewed by an executive sub-committee of the Board after several months of deliberation and the organization is utilizing the services of an independent HR consulting service. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Available upon request. |
| Software ID: | 19009920 |
| Software Version: | 2019v5.0 |