OWEESTA CORPORATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- OWEESTA CORPORATION (EIN 54-1970097)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-01-29
- IRS object ID
- 202010299349301411
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-01-29T16:32:11-06:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kundinger Corder & Engle PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 Lincoln Street Suite 200 | AddressLine1Txt |
| City | Denver | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 541970097 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | First Nations Oweesta Corporation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FIRS | BusinessNameControlTxt |
| Phone | 3037748838 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2432 Main Street 1st Floor | AddressLine1Txt |
| City | Longmont | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80501 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael E Roberts | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 3037748838 | PhoneNum |
| Signature | 2020-01-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Tiffany Knight | PreparerPersonNm |
| PTIN | P01725779 | PTIN |
| Phone | 3035345953 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 72.164.244.82 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-01-29 | IPDt |
| IP Tm | 15:31:55 | IPTm |
| IP Timezone | MS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 4C6F90D5B18D9A11C6848E517D2975E4AD7741AE | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 4C6F90D5B18D9A11C6848E517D2975E4AD7741AE | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-04-17 16:48:07Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Michael Roberts | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2432 Main Street 1st Floor | AddressLine1Txt |
| City | Longmont | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,309,019 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.oweesta.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | To provide economic assistance, loan capital and training to Native tribes, communities and peoples. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,006,470 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,493,307 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $525,585 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $727,107 | CYProgramServiceRevenueAmt |
| PY Investment Income | $19,858 | PYInvestmentIncomeAmt |
| CY Investment Income | $88,605 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,551,913 | PYTotalRevenueAmt |
| CY Total Revenue | $8,309,019 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $149,686 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,354,368 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $831,413 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,030,754 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $39,569 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $828,346 | PYOtherExpensesAmt |
| CY Other Expenses | $1,244,027 | CYOtherExpensesAmt |
| PY Total Expenses | $1,809,445 | PYTotalExpensesAmt |
| CY Total Expenses | $4,629,149 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $742,468 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,679,870 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,452,701 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,355,611 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,423,214 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,601,972 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,029,487 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,753,639 | NetAssetsOrFundBalancesEOYAmt |
| Mission | First Nations Oweesta Corporation (the Organization") supports economic growth in Native American communities through the creation, development and capitalization of Community Development Financial Institutions. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,223,806 | ExpenseAmt |
| Grant | $634,368 | GrantAmt |
| Revenue | $393,156 | RevenueAmt |
| Desc | Institutional Development- The primary goal is to help create, develop, expand and strengthen Native Community Development Financial Institutions (CDFIs). Activities reflect the provision of regional and local CDFI workshops, participation and attendance at other industry conferences, participation on the CDFI Coalition, and follow-up outreach, technical assistance and training to tribes who have expressed an interest in or are in the process of forming a CDFI. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,128,004 | ExpenseAmt |
| Grant | $1,720,000 | GrantAmt |
| Revenue | $333,951 | RevenueAmt |
| Desc | Lending and Other-The Organization provides capitalization to qualifying organizations, enabling them to reinvest the capital back into their communities and programs and/or to use as leverage to attract other capital. Oweesta makes loans to various types of Native community development financial institutions such as small business loan funds and credit associations to make consumer, business and housing loans. Oweesta also lends to housing loan funds for capitalizing construction loan funds or for mortgage lending. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,351,810 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Florence Ludka | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3037748838 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2432 Main Street 1st Floor | AddressLine1Txt |
| City | Longmont | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80501 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Michael Roberts | ||||||||
| Chair/President | 2.00 | 40.00 | Yes (X) | Yes (X) | $0 | $183,627 | $16,676 | |
| Marguerite Smith | ||||||||
| Vice Chair | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Shyla Grace Sheppard | ||||||||
| Secretary/Treasurere | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Susan Jenkins | ||||||||
| Director | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Benny Shendo Jr | ||||||||
| Director | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Chandra Hampson | ||||||||
| Director | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Gelvin Stevenson | ||||||||
| Director | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Robin Danner | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Susan Hammond | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Jeff Bowman | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Derek Valdo | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Chrystel Cornelius | ||||||||
| Executive Director | 40.00 | 0.00 | Yes (X) | $115,086 | $0 | $12,823 | ||
| Florence Ludka | ||||||||
| Chief Financial Officer | 40.00 | 0.00 | Yes (X) | $90,554 | $0 | $15,572 | ||
| Krystal Langholz | ||||||||
| Chief Operating Officer | 40.00 | 0.00 | $102,837 | $0 | $10,319 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $308,477 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $183,627 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $55,390 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,547,374 | GovernmentGrantsAmt |
| All Other Contributions | $5,945,933 | AllOtherContributionsAmt |
| Total Contributions | $7,493,307 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Program Service Fees | 900099 | $393,156 | $393,156 |
| Loan Portfolio Income | 900099 | $333,951 | $333,951 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $727,107 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $88,605 | TotalRevenueColumnAmt |
| Exclusion | $88,605 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,309,019 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $727,107 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $88,605 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,354,368 | TotalAmt |
| Program Services | $2,354,368 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259,697 | TotalAmt |
| Program Services | $228,530 | ProgramServicesAmt |
| Management And General | $27,052 | ManagementAndGeneralAmt |
| Fundraising | $4,115 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $604,603 | TotalAmt |
| Program Services | $532,042 | ProgramServicesAmt |
| Management And General | $62,981 | ManagementAndGeneralAmt |
| Fundraising | $9,580 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,174 | TotalAmt |
| Program Services | $10,713 | ProgramServicesAmt |
| Management And General | $1,268 | ManagementAndGeneralAmt |
| Fundraising | $193 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,374 | TotalAmt |
| Program Services | $72,488 | ProgramServicesAmt |
| Management And General | $8,581 | ManagementAndGeneralAmt |
| Fundraising | $1,305 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,906 | TotalAmt |
| Program Services | $63,276 | ProgramServicesAmt |
| Management And General | $7,491 | ManagementAndGeneralAmt |
| Fundraising | $1,139 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $301,366 | TotalAmt |
| Program Services | $261,304 | ProgramServicesAmt |
| Management And General | $29,917 | ManagementAndGeneralAmt |
| Fundraising | $10,145 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,310 | TotalAmt |
| Program Services | $26,751 | ProgramServicesAmt |
| Management And General | $6,241 | ManagementAndGeneralAmt |
| Fundraising | $318 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,374 | TotalAmt |
| Program Services | $52,141 | ProgramServicesAmt |
| Management And General | $7,298 | ManagementAndGeneralAmt |
| Fundraising | $935 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,333 | TotalAmt |
| Program Services | $40,014 | ProgramServicesAmt |
| Management And General | $5,601 | ManagementAndGeneralAmt |
| Fundraising | $718 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,013 | TotalAmt |
| Program Services | $159,530 | ProgramServicesAmt |
| Management And General | $11,413 | ManagementAndGeneralAmt |
| Fundraising | $8,070 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,723 | TotalAmt |
| Program Services | $131,621 | ProgramServicesAmt |
| Management And General | $1,554 | ManagementAndGeneralAmt |
| Fundraising | $2,548 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,472 | TotalAmt |
| Program Services | $199,801 | ProgramServicesAmt |
| Management And General | $671 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,000 | TotalAmt |
| Program Services | $25,909 | ProgramServicesAmt |
| Management And General | $3,626 | ManagementAndGeneralAmt |
| Fundraising | $465 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,400 | TotalAmt |
| Management And General | $5,400 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,897 | TotalAmt |
| Program Services | $1,639 | ProgramServicesAmt |
| Management And General | $229 | ManagementAndGeneralAmt |
| Fundraising | $29 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Loan Loss Reserve | $132,841 | $132,841 | ||
| Miscellaneous | $63,948 | $41,291 | $22,657 | $0 |
| Printing & Publications | $53,350 | $17,551 | $35,790 | $9 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,629,149 | TotalAmt |
| Program Services | $4,351,810 | ProgramServicesAmt |
| Management And General | $237,770 | ManagementAndGeneralAmt |
| Fundraising | $39,569 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,830,791 | BOYAmt |
| EOY | $512,307 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,061,420 | BOYAmt |
| EOY | $6,541,333 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $838,306 | BOYAmt |
| EOY | $1,301,505 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,756 | BOYAmt |
| EOY | $234,740 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,961,850 | BOYAmt |
| EOY | $13,275,634 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,766 | BOYAmt |
| EOY | $8,642 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $97,625 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $87,274 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,751 | BOYAmt |
| EOY | $10,351 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,630,061 | BOYAmt |
| EOY | $2,471,099 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,452,701 | BOYAmt |
| EOY | $24,355,611 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,878 | BOYAmt |
| EOY | $307,301 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,004,000 | BOYAmt |
| EOY | $763,175 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,243,480 | BOYAmt |
| EOY | $14,278,480 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,856 | BOYAmt |
| EOY | $253,016 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,423,214 | BOYAmt |
| EOY | $15,601,972 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,961,936 | BOYAmt |
| EOY | $6,032,246 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,067,551 | BOYAmt |
| EOY | $2,721,393 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,029,487 | BOYAmt |
| EOY | $8,753,639 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,452,701 | BOYAmt |
| EOY | $24,355,611 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,679,870 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $44,282 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,521,685 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,531,253 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,693,901 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,006,470 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,493,307 | CurrentTaxYearAmt |
| Total | $14,246,616 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $303,359 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $387,199 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $404,121 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $525,585 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $727,107 | CurrentTaxYearAmt |
| Total | $2,347,371 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,825,044 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,918,452 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,098,022 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,532,055 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,220,414 | CurrentTaxYearAmt |
| Total | $16,593,987 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $475,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $147,395 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $196,490 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $527,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,599,991 | CurrentTaxYearAmt |
| Total | $6,946,876 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,082 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,431 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,072 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $41,610 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,734 | CurrentTaxYearAmt |
| Total | $107,929 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $483,582 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $179,826 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $214,562 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $569,110 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,607,725 | CurrentTaxYearAmt |
| Total | $7,054,805 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $9,539,182 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,260 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,401 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,192 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,858 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $88,605 | CurrentTaxYearAmt |
| Total | $150,316 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,260 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,401 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,192 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,858 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $88,605 | CurrentTaxYearAmt |
| Total | $150,316 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,839,304 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,932,853 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,111,214 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,551,913 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,309,019 | CurrentTaxYearAmt |
| Total | $16,744,303 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.56970 | PublicSupportCY509Pct |
| Public Support PY509 | 0.83010 | PublicSupportPY509Pct |
| Investment Income CY | 0.00900 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00780 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $97,625 | OtherCostOrOtherBasisAmt |
| Depreciation | $87,274 | DepreciationAmt |
| Book Value | $10,351 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,351 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Due to Affiliate | $3,016 |
| Note Payable to Affiliate | $250,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $253,016 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $8,353,301 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $44,282 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $44,282 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,309,019 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,309,019 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,629,149 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,629,149 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,629,149 | TotalExpensesPerForm990Amt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (21 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|---|---|---|---|---|
| Chehalis Tribal Loan Fund | ||||||||
| PO Box 536 | Oakville | WA | 98568 | 270177378 | 501(c)3 | $24,586 | Capacity building to assist Native entrepreneurs. | |
| Wisconsin Native Loan Fund | ||||||||
| PO Box 580 | Lac Du Flambeau | WI | 54538 | 432116172 | 501(c)3 | $25,836 | Capacity building to assist Native entrepreneurs. | |
| Council for Native Hawaiian Advancement | ||||||||
| 2149 Lauwiiwili Street Suite 200 | Kapolei | HI | 96707 | 910313383 | 501(c)3 | $324,586 | Capacity building to assist Native entrepreneurs. | |
| Native American Community Development | ||||||||
| PO Box 3029 | Browning | MT | 59417 | 273156259 | 501(c)3 | $96,995 | Capacity building to assist Native entrepreneurs. | |
| Northwest Native Development Fund | ||||||||
| PO Box 148 | Nespelem | WA | 99155 | 264215937 | 501(c)3 | $25,836 | Capacity building to assist Native entrepreneurs. | |
| Bii Gii Wiin Community Development Loan Fund | ||||||||
| 113 E Franklin Ave Suite 200 | Minneapolis | MN | 55404 | 453579582 | 501(c)3 | $5,750 | Capacity building to assist Native entrepreneurs. | |
| Cook Inlet Lending Center | ||||||||
| 3600 Spenard Rd Suite 100 | Anchorage | AK | 99503 | 920177969 | 501(c)3 | $522,000 | Capacity building to assist Native entrepreneurs. | |
| Four Bands Community Fund | ||||||||
| PO Box 932 | Eagle Butte | SD | 57625 | 460456528 | 501(c)3 | $130,161 | Capacity building to assist Native entrepreneurs. | |
| Four Directions Development Corporation | ||||||||
| 20 Godfrey Dr | Orono | ME | 04473 | 010544468 | 501(c)3 | $121,500 | Capacity building to assist Native entrepreneurs. | |
| Hawaiian Community Assets Inc | ||||||||
| 200 N Vineyard Blvd Suite A300 | Honolulu | HI | 96817 | 990348767 | 501(c)3 | $90,423 | Capacity building to assist Native entrepreneurs. | |
| Homestead Community Development Corporation | ||||||||
| PO Box 646 | Anahola | HI | 96703 | 272012662 | 501(c)3 | $10,000 | Capacity building to assist Native entrepreneurs. | |
| Mazaska Owecaso Otipi Financial | ||||||||
| PO Box 1996 | Pine Ridge | SD | 57770 | 760761743 | 501(c)3 | $246,000 | Capacity building to assist Native entrepreneurs. | |
| Native Community Finance | ||||||||
| PO Box 176 | Laguna | NM | 87026 | 270735586 | 501(c)3 | $120,000 | Capacity building to assist Native entrepreneurs. | |
| Native360 Loan Fund Inc | ||||||||
| 211 W 3rd St | Grand Island | NE | 68801 | 274573866 | 501(c)3 | $53,250 | Capacity building to assist Native entrepreneurs. | |
| Nimiipuu Community Development Fund | ||||||||
| 99 Agency Rd | Lapwai | ID | 83540 | 471926181 | 501(c)3 | $6,250 | Capacity building to assist Native entrepreneurs. | |
| Taala Fund | ||||||||
| PO Box 702 | Taholah | WA | 98587 | 263980654 | 501(c)3 | $10,056 | Capacity building to assist Native entrepreneurs. | |
| Lakota Fund | ||||||||
| PO Box 340 | Kyle | SD | 57752 | 460421416 | 501(c)3 | $131,261 | Capacity building to assist Native entrepreneurs. | |
| Tiwa Lending Services | ||||||||
| PO Box 1270 | Isleta | NM | 87022 | 800742774 | 501(c)3 | $120,000 | Capacity building to assist Native entrepreneurs. | |
| Wind River Development Fund | ||||||||
| PO Box 661 | Fort Washakie | WY | 82514 | 830337192 | 501(c)3 | $115,077 | Capacity building to assist Native entrepreneurs. | |
| Spruce Root | ||||||||
| 1 Sealaska Plz Ste 400 | Juneau | AK | 998011245 | 454295940 | 501(c)3 | $101,000 | Travel (professional development) and lending capital | $0 |
| Niijii Capital Partners | ||||||||
| PO Box 790 | Keshena | WI | 541350790 | 204139567 | 501(c)3 | $6,500 | Operations and travel (professional development) | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 21 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | Each subgrantee must provide a budget detailing the proposed use of funds and financial reports showing that the funds were spent in accordance with the budget. Additionally, the subgrantee must provide documentation in the form of a match letter to verify any matched funds reported to the funding agency and report on their participation in other activities detailed in the subgrantee agreement twice yearly. |
| Part II, Line 1, Column (h) | Purpose of grant or assistance: The purpose of the grants is to build the capacity of the organization to better assist Native entrepreneurs through training and access to business capital. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael Roberts | PersonNm |
| Title | Chair/President | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $183,627 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $4,774 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $11,902 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $200,303 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | First Nations Development Institute's board members approve the President's salary. They are all familiar with the not-for-profit sector and the environment in which the Organization works. Therefore, the board has sufficient knowledge to evaluate and approve the President's salary. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Isaiah Cornelius | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Son of Exec. Dir. | RelationshipDescriptionTxt |
| Transaction | $56,259 | TransactionAmt |
| Transaction | Employee - Isaiah Cornelius is the OTIS Specialist for the organization and was compensated for his services. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Line 4 and Part VI, Line 1b | The President, Michael Roberts, is a voting member of the governing body, but is compensated through a related organization. Therefore, he is not considered an independent voting member of the governing body. |
| Form 990, Part VI, Section A, line 6 | First Nations Development Institute is the sole member of First Nations Oweesta Corporation. |
| Form 990, Part VI, Section A, line 7a | First Nations Development Institute, as the sole member of First Nations Oweesta Corporation, elects members to the governing body. |
| Form 990, Part VI, Section B, line 11b | Board members are presented with draft copies of Form 990 and all schedules and attachments, which they are asked to review and approve. |
| Form 990, Part VI, Section B, line 12c | The by-laws provide the conflict of interest policy for board members. The employee handbook provides the conflict of interest policy for employees. If conflicts of interest arise during the year, they are verbally disclosed to the board and the affected person recuses him or herself from related decisions. Board members are required to complete annual conflict of interest questionnaires. |
| Form 990, Part VI, Section B, line 15 | Board members approve the salary of the President/CEO and are informed of the salaries of other key employees. The members of the board are all familiar with the not-for-profit sector and with the environment in which the Organization works and from which it recruits employees. Therefore, the board has sufficient knowledge to evaluate and approve these salaries. |
| Form 990, Part VI, Section C, line 19 | Governing documents, financial statements and the conflict of interest policy are available upon request. |
| Form 990, Part XII, Line 2c | First Nations Oweesta Corporation's Board of Directors assumes the responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed from prior year. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | First Nations Development Institute | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2432 Main Street 2nd Fl | AddressLine1Txt |
| City | Longmont | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 541254491 | EIN |
| Primary Activities | Economic Assistance | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 12a, I | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Comments