2023-06-02T13:17:42-05:00 2022-12-31 390859910 BAKER TILLY US LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2022-01-01 474901644 NATIVE GOVERNANCE CENTER NATI 6515710826 1730 NEW BRIGHTON BLVD STE 104-23 MINNEAPOLIS MN 55413 CALEB DOGEAGLE BOARD CHAIR 6515710826 2023-05-30 1 CALEB DOGEAGLE 999009999 1 KAREN A GRIES P00078514 6128764500 2023-05-30 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z WAYNE DUCHENEAUX II 1730 NEW BRIGHTON BLVD STE 104-236 MINNEAPOLIS MN 55413 2118244 0 X WWW.NATIVEGOV.ORG X 2015 MN WORKING TO STRENGTHEN THE CAPACITY OF NATIVE NATIONS TO EXERCISE THEIR SOVEREIGNTY. 6 6 13 7 0 0 4614405 1981849 33426 37125 86006 99270 701 0 4734538 2118244 1500 0 0 0 885159 1042943 0 0 217464 415489 894607 1302148 1937550 3432390 180694 7947312 7537115 507077 276900 7440235 7260215 X NATIVE GOVERNANCE CENTER IS A NATIVE-LED NONPROFIT DEDICATED TO ASSISTING TRIBAL NATIONS IN STRENGTHENING THEIR GOVERNANCE SYSTEMS AND CAPACITY TO EXERCISE SOVEREIGNTY. 0 0 589398 TRIBAL FINANCE:USING A NATIVE NATION REBUILDING APPROACH TO TRIBAL FINANCE, WE EQUIP TRIBAL LEADERS WITH THE INSPIRATION, SKILLS, RESOURCES, AND CONNECTIONS THEY NEED TO EFFECTIVELY IMPROVE THEIR TRIBAL FINANCIAL SYSTEMS. DURING THE 2-YEAR COHORT, WE WORK WITH ELECTED OFFICIALS AND FINANCE DEPARTMENT ADMINISTRATION TO BUILD THEIR FINANCIAL CAPACITY THROUGH IN-DEPTH FINANCIAL ASSESSMENTS, EDUCATIONAL TRAINING AND RESOURCES, PEER LEARNING WITH OTHER NATIVE NATIONS, GROUP CONFERENCE ATTENDANCE, MENTORSHIP AND TECHNICAL ASSISTANCE, AND PROJECT BASED FUNDING. IN 2022, WE LAUNCHED YEAR 1 OF OUR 2-YEAR PILOT COHORT. WE RECRUITED AND ONBOARDED 3 NATIVE NATIONS TO PARTICIPATE IN THE TRIBAL FINANCE PILOT PROGRAM. THROUGH RECRUITMENT, WE PRESENTED TO 4 TRIBAL COUNCILS ABOUT THE PROGRAM. WE DEVELOPED AND IMPLEMENTED 2 WEEK-LONG IN-PERSON TRAININGS FOR 14 TRIBAL LEADERS AND FINANCE STAFF. 9 PARTICIPANTS ATTENDED THE NATIVE AMERICAN FINANCE OFFICERS ASSOCIATION 3-DAY IN-PERSON CONFERENCE. 57 INTERVIEWS WITH THE PARTICIPATING NATIVE NATIONS WERE CONDUCTED THROUGH THE ASSESSMENT PROCESS. WE RECRUITED 7 MENTORS AND PAIRED 3 OF THEM WITH A NATIVE NATION BASED ON THEIR EXPERIENCES. GUIDELINES AND PROCESSES FOR THE GRANT PORTION OF THIS PROGRAM WERE DETERMINED AND PREPARED TO BE DEPLOYED IN 2023. LASTLY, THE ENTIRE PROGRAM HAS BEEN EVALUATED BY AN EXTERNAL EVALUATION TEAM WHICH HAS PROVIDED CONSISTENT FEEDBACK AND REPORTS ON HOW TO IMPROVE THE PROGRAM. 365317 37125 COMMUNITY ENGAGEMENT:NATIVE GOVERNANCE CENTER EDUCATES, ENGAGES, AND SHARES INFORMATION WITH THE BROADER COMMUNITY AROUND TOPICS RELATED TO SOVEREIGNTY, NATION REBUILDING, AND INDIAN COUNTRY. IN 2022, WE HOSTED THREE VIRTUAL COMMUNITY ENGAGEMENT EVENTS FOR THE GENERAL PUBLIC THAT REACHED A COMBINED LIVE AUDIENCE OF APPROXIMATELY 845 PEOPLE, MADE CONNECTIONS WITH 22 NATIVE PANELISTS AND ARTISTS, DELIVERED CONTENT BY PARTICIPATING IN 25 EXTERNAL, COMMUNITY-DRIVEN PRESENTATIONS, WROTE 13 ORIGINAL NEWS STORIES ON TOPICS RELATED TO OUR MISSION, CREATED TWO ANIMATED EXPLAINER VIDEOS, LAUNCHED A THREE-EPISODE SOVEREIGNTY-FOCUSED VIDEO SERIES CALLED WINGS WITH WAYNE, AND PARTICIPATED IN 15 MEDIA INTERVIEWS (LOCAL AND NATIONAL OUTLETS) TO RAISE AWARENESS ABOUT GOVERNANCE AND SOVEREIGNTY ON A BROAD SCALE. WE ALSO RELEASED 11 ORIGINAL RESOURCES ON OUR WEBSITE. OUR RESOURCES SECTION RECEIVED OVER 59,000 UNIQUE PAGEVIEWS, AND OUR TOP FIVE MOST-VIEWED RESOURCES WERE ON THE TOPIC OF LAND ACKNOWLEDGMENT. NGC ALSO LEADS THE WE ARE STILL HERE: MINNESOTA (WASH-MN) CAMPAIGN AND TASKFORCE, A RESEARCH-BASED MOVEMENT THAT WORKS TO DISPEL AND CHANGE HARMFUL NARRATIVES ABOUT NATIVE AMERICANS. IN 2022, WASH-MN'S PHILANTHROPY SUB-COMMITTEE HOSTED A LEARNING SERIES THAT INCLUDED TWO TOPICS, LANDBACK AND NATIVE AMERICAN GRANTMAKING IN MINNESOTA TO NEARLY 100 PARTICIPANTS PER SESSION. THE MEDIA AND POP CULTURE SUB-COMMITTEE IN PARTNERSHIP WITH MPR HOSTED THREE EDUCATIONAL SESSIONS WITH OVER 100 PARTICIPANTS EACH SESSION, CULMINATING IN AN EXPERIENTIAL SESSION ATTENDED BY 198 PEOPLE REPRESENTING MEDIA GROUPS FROM ACROSS MINNESOTA AT THE SHAKOPEE MDEWAKANTON SIOUX COMMUNITY'S HOCOKATA TI. WASH-MN ALSO CO-PRODUCED AN EPISODE OF TWIN CITIES PUBLIC TELEVISION'S SCI-GIRLS ON DAKOTA STAR KNOWLEDGE. THE K-12 SUB-COMMITTEE WORKING WITH THE MINNESOTA INDIAN EDUCATION ASSOCIATION HOSTED TWO STATEWIDE MEETINGS DISTRIBUTING A SURVEY FOR EDUCATORS TO IDENTIFY ROADBLOCKS TEACHING INDIGENOUS EDUCATION. THE FIRST MEETING HAD 650 ATTENDEES AND THE SECOND MEETING IN JUNE HOSTED 45 ATTENDEES IN A FOLLOW UP TO TALK ABOUT RESULTS AND WORKING TOWARDS CREATING AN "ESSENTIAL UNDERSTANDINGS" PROJECT FOR 358578 LEADERSHIP DEVELOPMENT :NATIVE GOVERNANCE CENTER PROVIDES LEADERSHIP DEVELOPMENT OPPORTUNITIES FOR INDIGENOUS CHANGEMAKERS THROUGH THE NATIVE NATION REBUILDERS (NNR) PROGRAM. THIS TWO-YEAR, COHORT BASED PROGRAM WAS BUILT TO STRENGTHEN LEADERSHIP IN OUR REGION BY EQUIPPING INDIGENOUS CHANGEMAKERS WITH TOOLS AND FRAMEWORKS THEY CAN USE TO HELP REBUILD THEIR NATIONS. OVER 150 NATIVE CHANGEMAKERS FROM ACROSS THE REGION HAVE GRADUATED FROM THE PROGRAM. IN 2022, NGC ENGAGED 17 REBUILDERS FOR COHORT 12. REBUILDERS COMPLETED 5 MODULE SESSIONS, 2 VIRTUAL AND 3 MULTI-DAY IN-PERSON SESSIONS AT 3 DIFFERENT NATIVE NATIONS IN OUR SERVICE REGION, FOR OVER 100 HOURS OF TRAINING. EACH SESSION FOCUSED ON STRENGTHENING SKILLS IN NATION REBUILDING SUCH AS FACILITATION AND PRACTICAL STRATEGIES FOR SEVENTH GENERATION PLANNING. WE HAD 15 COMMUNITY LEADERS ENGAGE WITH THE REBUILDERS DURING ONLINE AND IN-PERSON SESSIONS. ALL 17 REBUILDERS COMPLETED THE NATIVE NATION REBUILDING CURRICULUM, PRESENTED THEIR COMMUNITY ACTION PLAN, AND ARE ON TRACK TO COMPLETE THOSE ACTION PLANS IN THE NEXT 12 MONTHS. REBUILDERS CLOSED OUT THE FIRST YEAR OF THE PROGRAM WITH A DEEP UNDERSTANDING OF NATIVE NATION REBUILDING, STRENGTHENED RELATIONSHIPS, AND STRONG LEADERSHIP SKILLS TO SERVE THEIR RESPECTIVE COMMUNITIES. 216696 TRIBAL GOVERNANCE SUPPORT:TRIBAL GOVERNANCE SUPPORT: WORKING SIDE-BY-SIDE WITH TRIBES THAT HAVE IDENTIFIED SPECIFIC NEEDS OR ISSUES, NATIVE GOVERNANCE CENTER HELPS CREATE AND IMPLEMENT GOVERNANCE SOLUTIONS THROUGH TRAINING, TECHNICAL ASSISTANCE, AND CONSULTING SERVICES. WE LISTEN TO NATIVE NATIONS' NEEDS AND PROVIDE THEM WITH A VARIETY OF INDIGENIZED TOOLS AND EXPERTISE FOR DEVELOPING STRONG GOVERNANCE SYSTEMS IN SUPPORT OF THEIR SOVEREIGNTY. IN 2022, WE PRESENTED TO SEVERAL TRIBAL COUNCILS ABOUT NATION REBUILDING, AND PROVIDED OUR INDIGENOUS LEADERS IN GOVERNANCE PROGRAM TO 65 TRIBAL LEADERS AND STAFF FROM 3 NATIVE NATIONS. WE PUBLISHED OUR TRIBAL CIVICS GUIDEBOOK AND DEVELOPED AND PILOTED A VIRTUAL WORKSHOP SERIES BASED ON THE GUIDEBOOK TO AN ON THE GROUND TRIBAL CIVICS TEAM FROM A NATIVE NATION. WE ALSO PARTNERED WITH REGIONAL ORGANIZATIONS TO PLAN A WEBINAR SERIES SPECIFIC TO NEEDS IDENTIFIED BY TRIBAL LEADERS. 216696 1529989 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 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 1 18 0 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN ND CA NJ NY X NATIVE GOVERNANCE CENTER 6515710826 1730 NEW BRIGHTON BLVD SUITE MINNEAPOLIS MN 55413 CALEB DOGEAGLE CHAIR 2.00 X X 0 0 0 TRACEY ZEPHIER TREASURER 2.00 X X 0 0 0 FRANK ETTAWAGESHIK SECRETARY 2.00 X X 0 0 0 DR TWYLA BAKER DIRECTOR 2.00 X 0 0 0 MEGAN HILL DIRECTOR 2.00 X 0 0 0 MICHAEL LAVERDURE DIRECTOR 2.00 X 0 0 0 KATE BEANE DIRECTOR 2.00 X 0 0 0 WAYNE DUCHENEAUX II EXECUTIVE DIRECTOR 40.00 X 141977 0 43265 DANIELLE GANGELHOFF DIRECTOR OF FINANCE & ADMINISTRATION 40.00 X 104945 0 25546 246922 0 68811 2 0 1 0 CLIFTON LARSON ALLEN LLP 220 S SIXTH STREET STE 300 MINNEAPOLIS MN 55402 TRIBAL FINANCE SYSTEMS PROGRAM DEV 235093 UNIVERSITY OF MINNESOTA REGENTS PO BOX 1450 MINNEAPOLIS MN 554855957 TRIBAL FINANCE SYSTEMS PROGRAM DEV 105558 2 1981849 1981849 PROGRAM SERVICE REVENU 900099 37125 37125 37125 99270 99270 2118244 37125 0 99270 X 185243 130580 20993 33670 591023 416621 66978 107424 42255 28572 5120 8563 164875 110846 19428 34601 59547 42493 6487 10567 10482 774 9708 15811 15811 4404 4404 500645 477372 19745 3528 5300 2542 2758 17618 3951 10038 3629 20538 12988 2733 4817 34805 29110 2345 3350 249689 249238 235 216 14139 10449 1391 2299 4691 2134 2082 475 PROFESSIONAL DEVELOPMEN 16485 12319 2599 1567 1937550 1529989 190097 217464 4898800 5423112 1196566 629380 108803 8389 28922 76234 40447 15783 32159 24664 1682062 1375336 7947312 7537115 180728 131900 326349 145000 507077 276900 X 4337823 4618595 3102412 2641620 7440235 7260215 7947312 7537115 180694 -360714 0 X 0 1 X 1 0 X 5350125 574601 750576 4614405 1981849 13271556 5350125 574601 750576 4614405 1981849 13271556 8823590 4447966 35536 48108 49620 86006 99270 318540 1000 3189 701 4890 13594986 158917 0.32720 0.23170 X FOR THE YEAR ENDED DECEMBER 31, 2022, THE NATIVE GOVERNANCE CENTER QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER REGULATION SECTION 1.170A-9(F)(3), THE FACTS AND CIRCUMSTANCES TEST, WHICH IDENTIFIES THE FOLLOWING RELEVANT FACTORS THAT ARE APPLICABLE:1. TEN PERCENT SUPPORT LIMITATION: THE TOTAL AMOUNT OF PUBLIC SUPPORT NORMALLY RECEIVED EQUALS AT LEAST 10 PERCENT OF THE TOTAL SUPPORT NORMALLY RECEIVED.2. ATTRACTION OF PUBLIC SUPPORT: THE ORGANIZATION IS ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS ON THE GROUNDS THAT IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC. THE ORGANIZATION'S FUNDRAISING ACTIVITIES AS DETAILED ON FORM 990, PART VIII, LINE 1H AND PART IX, COLUMN (D) ARE REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES.3. ALTHOUGH THE CONTRIBUTIONS RECEIVED FROM FOUR PRIVATE FOUNDATIONS DO NOT CONSTITUTE "UNUSUAL GRANTS" UNDER REG. SECTION 1.509(A)-3(C)(3), REMOVING THE AMOUNTS FROM THE ORGANIZATION'S NUMERATOR AND DENOMINATOR OF CONTRIBUTIONS EACH YEAR WOULD RESULT IN WELL OVER 33 1/3% OF ITS CONTRIBUTIONS DEEMED RECEIVED FROM THE PUBLIC.4. IN ADDITION, UNDER REGULATION SECTION 1.170A9(F)(3)(III)(D)(3)(II), THE ORGANIZATION'S MISSION STATEMENT PROVIDES THAT THE ORGANIZATION DISTRIBUTE AMOUNTS TO OTHER 501(C)(3) ORGANIZATIONS AND TRIBAL GOVERNMENTS AROUND THE AREA. A SIGNIFICANT PORTION OF THE AMOUNTS GIVEN IN THE LAST FIVE YEARS ARE DISTRIBUTED TO TRIBAL GOVERNMENTS, HELPING STRENGTHEN THE CAPACITY OF NATIVE NATIONS TO EXERCISE THEIR SOVEREIGNTY, AS WELL AS TO PROVIDE SUPPORT FOR 2022 CENSUS OUTREACH. SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 1,000. 2019 AMOUNT: $ 3,189. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 701. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24697 9658 15039 15750 6125 9625 24664 X 1781353 -360714 28227 -332487 2113840 4404 4404 2118244 1961373 28227 28227 1933146 4404 4404 1937550 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. X X X 0 0 0 0 0 0 0 0 0 WAYNE DUCHENEAUX II EXECUTIVE DIRECTOR 141977 0 0 0 0 0 9689 0 33576 0 185242 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THERE ARE CURRENTLY 5 COMMITTEES: GOVERNANCE, AUDIT AND FINANCE, EXECUTIVE, AND DEVELOPMENT/FUNDRAISING. THEY HAVE VARIOUS LEVELS OF AUTHORITIES, ALL SPELLED OUT IN THEIR CHARTERS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS THE FORM 990 AND THE FULL BOARD APPROVES EITHER THROUGH MEETING OR ACTION WITHOUT MEETING. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST OR FIDUCIARY RESPONSIBILITY AND ALL MATERIAL FACTS TO THE EXECUTIVE DIRECTOR AND/OR DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENTS THE EXECUTIVE DIRECTOR SHALL REPORT TO THE BOARD ALL POTENTIAL CONFLICTS OF INTEREST DISCLOSED TO THE EXECUTIVE DIRECTOR. AFTER DISCLOSURE OF THE FINANCIAL INTEREST OR FIDUCIARY RESPONSIBILITY AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE FINAL DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON MAY MAKE A FACTUAL PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE OR SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. AN INTERESTED PERSON SHALL NOT ACTIVELY PARTICIPATE IN THE DISCUSSION OF, OR VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS I THE CONFLICT OF INTEREST, EITHER FORMALLY AT A BOARD OR COMMITTEE MEETING OR INFORMALLY THROUGH CONTACT WITH INDIVIDUAL BOARD OR COMMITTEE MEMBERS. IN ADDITION, THE INTERESTED PERSON SHOULD NOT BE COUNTED IN DETERMINING WHETHER A QUORUM IS PRESENT FOR THE BOARD OR COMMITTEE MEETING AT WHICH THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST IS TO BE VOTED UPON. EACH STAFF, DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SHALL ANNUALLY SIGN A CONFLICT OF INTERS ACKNOWLEDGEMENT/DISCLOSURE FORM. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS DETERMINES A REASONABLE MARKET RATE BASED ON ORGANIZATIONS OF SIMILAR SIZE AND PURPOSE AND COMPARABLE SALARY SURVEY DATA. ALL PROCEEDINGS ARE RECORDED WITHIN MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G BENEFITS ADMINISTRATION FEES: MANAGEMENT AND GENERAL EXPENSES 5,561. TOTAL EXPENSES 5,561. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 373,526. MANAGEMENT AND GENERAL EXPENSES 14,184. FUNDRAISING EXPENSES 806. TOTAL EXPENSES 388,516. MARKETING AND COMMUNICATION: PROGRAM SERVICE EXPENSES 5,846. FUNDRAISING EXPENSES 2,722. TOTAL EXPENSES 8,568. PROGRAM MANAGEMENT: PROGRAM SERVICE EXPENSES 98,000. TOTAL EXPENSES 98,000.