2025-10-06T10:40:56-05:00 2023-12-31 872241725 NOIR ARISE ACCOUNTING 323 N WASHINGTON AVE SUITE 200 MINNEAPOLIS MN 55401 990 2023-01-01 416057687 UPPER MIDWEST AMERICAN INDIAN CENTER UPPE 6125524436 1035 WEST BROADWAY AVE MINNEAPOLIS MN 554118855 LONNIA JEFFERSON CEO AND OWNER 6124400317 2025-10-02 1 LONNIA JEFFERSON P02453605 6124400317 2023 2025-03-06 01:10:19Z RONALD BUCKANAGA 1035 WEST BROADWAY AVE MINNEAPOLIS MN 554118855 460962 0 0 X X 1961 MN THE MISSION OF UPPER MIDWEST AMERICAN INDIAN CENTER IS TO PRESERVE AND PERPETUATE THE HERITAGE OF THE AMERICAN INDIAN, PROMOTE GOOD CITIZENSHIP AND ESTABLISH AND MAINTAIN A CENTRAL ORGANIZATION FOR THE PURPOSE OF FURTHERING THE EDUCATIONAL, SOCIAL AND CULTURAL ACTIVITIES OF AMERICAN INDIAN PEOPLE. 9 9 7 0 121035 460634 0 2 3 325 121037 460962 0 0 67384 95091 0 0 193008 287879 260392 382970 -139355 77992 0 0 0 THE NBSP;MISSION NBSP;OF NBSP;UPPER NBSP;MIDWEST NBSP;AMERICAN NBSP;INDIAN NBSP;CENTER NBSP;IS NBSP;TO NBSP;PRESERVE NBSP;AND NBSP;PERPETUATE NBSP;THE NBSP;HERITAGE NBSP;OF NBSP;THE NBSP;AMERICAN NBSP;INDIAN NBSP;PROMOTE NBSP;GOOD NBSP;CITIZENSHIP NBSP;AND NBSP;ESTABLISH NBSP;AND NBSP;MAINTAIN NBSP;A NBSP;CENTRAL NBSP;ORGANIZATION NBSP;FOR NBSP;THE NBSP;PURPOSE NBSP;OF NBSP;FURTHERING NBSP;THE NBSP;EDUCATIONAL NBSP;SOCIAL NBSP;AND NBSP;CULTURAL NBSP;ACTIVITIES NBSP;OF NBSP;AMERICAN NBSP;INDIAN NBSP;PEOPLE 0 0 382970 460962 DUE TO A TRANSITION IN LEADERSHIP DURING THE TAX YEAR AND THE UNAVAILABILITY OF PRIOR BOOKKEEPING STAFF THE ORGANIZATION WAS UNABLE TO PROVIDE A FULL PROGRAM-BY-PROGRAM EXPENSE AND REVENUE ALLOCATION. TO MAINTAIN COMPLIANCE THE ORGANIZATION HAS REPORTED ALL PROGRAM SERVICE REVENUE AND EXPENSES UNDER A SINGLE PROGRAM SERVICE CATEGORY THAT REFLECTS THE ORGANIZATIONS PRIMARY EXEMPT PURPOSE. MANAGEMENT AND THE NEW EXECUTIVE DIRECTOR ARE IN THE PROCESS OF IMPROVING RECORDKEEPING AND INTERNAL CONTROLS TO ENSURE THAT FUTURE RETURNS WILL PROVIDE MORE DETAILED PROGRAM SERVICE ACCOMPLISHMENTS AND RELATED FINANCIAL REPORTING. THESE IMPROVEMENTS WILL ALLOW THE ORGANIZATION TO PRESENT A MORE COMPLETE PICTURE OF ITS PROGRAMMATIC ACTIVITIES IN SUBSEQUENT YEARS. 382970 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 7 1 0 0 AF 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 1 1 0 NOIR ARISE ACCOUNTING 6124400317 323 N WASHINGTON AVE MINNEAPOLIS MN 55401 GERTRUDE BUCKANAGA EXECUTIVE DIRECTOR 040.00 X 30251 0 0 JOYCE YELLOWHAMMER FINANCIAL MANAGER 040.00 X 28310 0 0 SHANNON HARWIG BOARD MEMBER 001.00 X 0 0 0 GENEVA LAWRENCE BOARD MEMBER 001.00 0 0 0 RICHARD FOY BOARD MEMBE 001.00 X 0 0 0 MICHELLE CARTER BOARD MEMBER 001.00 X 0 0 0 FARON JACKSON CHAIRPERSON 001.00 X X 0 0 0 JUAN ROJAS SR VICE CHAIRPERSON 001.00 X 0 0 0 ARLUND WAKEFIELD SECRETARY/TREASURER 001.00 X X 0 0 0 58562 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 X 131599 200470 229769 121035 460962 1143835 131599 200470 229769 121035 460962 1143835 1143835 3 3 1143838 1 0.8585 X X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19000 1968734 1740000 228734 249023 240000 9023 237757 PART VI, SECTION B, LINE 15A THE BOARD DETERMINES COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER OFFICERS/KEY EMPLOYEES USING A PROCESS THAT INCLUDES INDEPENDENT BOARD APPROVAL, COMPARABILITY DATA FROM SIMILARLY SIZED ORGANIZATIONS, AND CONTEMPORANEOUS DOCUMENTATION IN THE MINUTES. OTHER THE ORGANIZATION ENGAGED A NEW ACCOUNTING FIRM IN 2025 AFTER THE PRIOR EXECUTIVE DIRECTOR PASSED AWAY. AT THAT TIME, IT WAS DETERMINED THAT THE ORGANIZATION HAD NOT FILED FORM 990 SINCE TAX YEAR 2021, AND DETAILED FINANCIAL AND PROGRAM SERVICE RECORDS FROM PRIOR STAFF AND BOOKKEEPERS WERE NOT AVAILABLE. IN ORDER TO COMPLETE THE 2023 FORM 990, AVAILABLE FINANCIAL RECORDS WERE RECONSTRUCTED FROM BANK ACTIVITY AND TRIAL BALANCES. CERTAIN BALANCES WERE RECLASSIFIED TO CONFORM WITH NONPROFIT REPORTING STANDARDS. THESE RECLASSIFICATIONS DID NOT IMPACT TOTAL NET ASSETS, BUT WERE NECESSARY TO ENSURE THAT THE BALANCES ARE PRESENTED IN ACCORDANCE WITH NONPROFIT FINANCIAL REPORTING CONVENTIONS. THE NEW EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS HAVE ALSO IMPLEMENTED STRONGER RECORDKEEPING AND INTERNAL CONTROL MEASURES TO ENSURE ACCURATE AND TIMELY REPORTING IN FUTURE FILINGS.