2024-09-18T13:13:18-05:00 2023-12-31 411680240 SDK CPA 100 WASHINGTON AVE S STE 1600 MINNEAPOLIS MN 55401 990 2023-01-01 320248892 THE NATIVE WAYS FEDERATION INC NATI 6124290417 101 FIFTH STREET EAST 2400 ST PAUL MN 55101 CARLY BAD HEART BULL EXECUTIVE DIRECTOR 6124290417 2024-08-15 1 0 WENDY HARDEN CPA P00956490 6123325500 2024-08-15 2023 2024-08-08 14:25:15Z CARLY BAD HEART BULL 101 FIFTH STREET EAST 2400 ST PAUL MN 55101 1230952 0 X WWW.NATIVEWAYS.ORG X 2008 MN OUR MISSION IS TO ACTIVATE AND EXPAND INFORMED GIVING TO NATIVE-LED NONPROFITS IN INDIAN COUNTRY THROUGH DONOR EDUCATION AND ADVOCACY. WE ENVISION A THRIVING NATIVE-LED NONPROFIT SECTOR, CHAMPIONING A DIVERSE COMMUNITY ROOTED IN INDIGENOUS VALUES AND WAYS OF BEING.OUR FOUNDING ORGANIZATIONS BEGAN MEETING IN 2006 AND OFFICIALLY INCORPORATED OUR ORGANIZATION WITH THE NAVAJO NATION IN 2008 WITH A FOCUS ON PROMOTING ACCOUNTABILITY TO INDIGENOUS PEOPLE, ISSUES AND ORGANIZATIONS TOWARD MORE EQUITABLE PHILANTHROPY.OUR FOUNDING ORGANIZATIONS WORK ACROSS THE UNITED STATES, AND HAVE A BOARD IN WHICH A MAJORITY OF DIRECTORS ARE NATIVE AMERICAN, ALASKA NATIVE, NATIVE HAWAIIAN, OR PACIFIC ISLANDER. 6 6 4 6 0 0 39461 1219689 13676 2921 1095 8342 0 0 54232 1230952 0 0 0 0 282652 384364 0 0 17918 71073 145042 353725 529406 -299493 701546 1134911 1876977 32825 73345 1102086 1803632 X NATIVE WAYS FEDERATION'S MISSION IS TO ACTIVATE AND EXPAND INFORMED GIVING TO NATIVE-LED NONPROFITS IN INDIAN COUNTRY THROUGH DONOR EDUCATION AND ADVOCACY. 0 0 487598 2921 IN 2023, NWF EDUCATED AND ADVISED FOUNDATIONS AND PHILANTHROPY SERVING ORGANIZATIONS ON THE IMPORTANCE OF INVESTING IN NATIVE COMMUNITIES. NWF FOCUSED ON BUILDING RELATIONSHIPS AND PARTNERSHIPS WITH NATIVE-LED AND OTHER ORGANIZATIONS IN THE NONPROFIT AND PHILANTHROPY SECTOR IN FURTHERANCE OF ITS MISSION. FOR EXAMPLE, NWF CONTINUED A FOCUS-GROUP INITIATIVE WHICH BROUGHT TOGETHER A DIVERSE GROUP OF NATIVE NONPROFIT LEADERS ACROSS THE COUNTRY TO PARTICIPATE IN FACILIATED DISCUSSION ON THE TOPIC OF DETERMINING THE NECESSARY ELEMENTS OF A THRIVING NATIVE NONPROFIT SECTOR. FOLLOWING AN IN-PERSON SESSION, THE REPORT TEAM BEGAN WRITING A REPORT TO SHARE OUT THE FINDINGS FROM THE DISCUSSIONS. (SEE SCHEDULE O.) NWF DEVELOPED AND IMPLEMENTED TRAINING SERIES FOR PHILANTHROPY-SERVING ORGANIZATIONS AND FOUNDATIONS TO EDUCATE THEM ABOUT NATIVE COMMUNITIES AND INCREASE THEIR EFFECTIVENESS IN WORKING WITH, AND IN SUPPORT OF, NATIVE-LED NONPROFITS. THROUGH VARIOUS ADVISORY ROLES, NWF CONTINUED TO REPRESENT THE NATIVE NONPROFIT SECTOR IN POLICY, BEST PRACTICE AND SYSTEMIC CHANGE CONVERSATIONS WITHIN THE BROADER NONPROFIT AND PHILANTHROPY SECTOR. IN 2023, NWF CONTINUED TWO CHARITABLE GIVING CAMPAIGNS, NATIVE NONPROFIT DAY ON MAY 19TH 2023, AND #GIVENATIVE ON GIVING TUESDAY IN NOVEMBER. BOTH CAMPAIGNS FOCUSED ON EDUCATING PHILANTHROPY AND THE GENERAL PUBLIC ABOUT THE EXISTENCE AND IMPORTANCE OF NATIVE-LED ORGANIZATIONS AND CALLED FOR INCREASED SUPPORT FOR THE SECTOR.2023 PROVIDED NWF THE OPPORTUNITY TO EXPAND UPON BUILDING THE INTERNAL INFRASTRUCTURE OF THE ORGANIZATION. NWF HIRED A NEW TEAM MEMBER IN ITS NEW PROGRAMS ASSOCIATE ROLE TO SUPPORT PROGRAMMATIC ACTIVITIES, INCLUDING THE FOCUS GROUPS, PHILANTHROPY TRAININGS, NONPROFIT WORKSHOPS, AND GIVING CAMPAIGNS. THE NEWLY PROMOTED OPERATIONS AND PROGRAMS DIRECTOR CONTINUED TO SERVE A VITAL ROLE IN DEVELOPING AND IMPLEMENTING NWF'S POLICIES AND PROCEDURES, STREAMLINING INTERNAL PROCESSES, DEVELOPING STRATEGY, AND EXPANDING PROGRAM INITIATIVES. THE COMMUNICATIONS MANAGER CREATED THE CAMPAIGN TOOLS FOR THE GIVING DAYS INITAITIVES AND INCREASED THE ORGANIZATIONS SOCIAL MEDIA PRESENCE AND PUBLIC VISIBILITY. 487598 1 1 0 0 0 0 0 0 0 0 1 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 1 4 0 1 4 1 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X CARLY BAD HEART BULL 6124290417 101 5TH ST E SUITE 2400 ST PAUL MN 55101 SARAH ECHOHAWK VICE CHAIR 0.60 X X 0 0 0 MICHAEL E ROBERTS TREASURER 0.60 X X 0 0 0 SHANNON O'LOUGHLIN DIRECTOR 0.30 X 0 0 0 JOHN E ECHOHAWK DIRECTOR 0.30 X 0 0 0 SARAH KASTELIC SECRETARY 0.30 X X 0 0 0 CHERYL CRAZY BULL CHAIR 1.20 X X 0 0 0 CARLY BAD HEART BULL EXECUTIVE DIRECTOR 40.00 X 124855 0 21745 124855 0 21745 1 0 0 0 0 1219689 1219689 HONORARIUMS 611600 1921 1921 EDUCATION AND TRAINING 611600 1000 1000 2921 8342 8342 1230952 2921 0 8342 146600 133772 7330 5498 175919 160526 8796 6597 39468 36013 1974 1481 22377 20419 1119 839 950 867 48 35 30506 27836 1525 1145 22779 20785 1139 855 360 328 18 14 6162 5624 308 230 1257 1147 63 47 14589 13313 729 547 3700 3376 185 139 974 888 49 37 1777 1621 89 67 OUTREACH AND EDUCATION 51630 51630 DUES AND SUBSCRIPTIONS 5358 4890 268 200 BAD DEBT EXPENSE 5000 4563 250 187 529406 487598 23890 17918 1106631 1365058 20209 503326 5513 7009 2923 1339 2558 1584 1134911 1876977 32825 73345 32825 73345 X 835419 978132 266667 825500 1102086 1803632 1134911 1876977 701546 0 X 0 1 X 1 0 X 41000 52724 39461 130689 263874 41000 52724 39461 130689 263874 183340 80534 4 1095 8342 9441 273315 26347 0.29470 0.33100 X THE NATIVE WAYS FEDERATION, INC. IS A NONPROFIT ORGANIZATION INCORPORATED UNDER THE NAVAJO NATION IN 2008. FOUNDED BY SEVEN LEADING NATIONAL NATIVE NONPROFITS, OUR MISSION IS TO ACTIVATE AND EXPAND INFORMED GIVING TO NATIVE-LED NONPROFITS IN INDIAN COUNTRY THROUGH DONOR EDUCATION AND ADVOCACY. IN 2019, THE DIRECTORS RECALIBRATED AND HIRED AN EXECUTIVE DIRECTOR IN 2020. THE EXECUTIVE DIRECTOR'S FUNDRAISING EFFORTS ENABLED NWF TO HIRE THREE ADDITIONAL STAFF MEMBERS AND EXPAND PROGRAMMING. IN 2023 THE BOARD APPROVED A STRATEGIC PLAN, AND OUR WORK IS CURRENTLY FOCUSED IN THREE AREAS:1) UNITING AND STRENGTHENING THE NATIVE NONPROFIT SECTOR TO BUILD A BASE OF NATIVE NONPROFITS FOR VISIONING, IDEATION, COLLABORATION, AND MUTUAL SUPPORT2) ADVOCATING FOR AND WITH NATIVE-LED NONPROFITS TO ADVANCE NATIVE NONPROFITS VIA ADVOCACY, NARRATIVES AND REPRESENTATION3) INFLUENCING PHILANTHROPIC SYSTEMS CHANGE - TO INCREASE FUNDING AND ACCOUNTABILITY FOR NATIVE-LED ORGANIZATIONS THE NATIVE WAYS FEDERATION, INC. (NWF) QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED UNDER SECTION 170(B)(1)(A)(VI) AND THEREFORE AS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1) BECAUSE IT SATISFIES THE "FACTS AND CIRCUMSTANCES TEST" SET FORTH IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS.A. THRESHOLD REQUIREMENTS NWF IS ELIGIBLE FOR A DETERMINATION OF PUBLIC SUPPORT UNDER THE FACTS AND CIRCUMSTANCES TEST BECAUSE IT MEETS THE TWO THRESHOLD REQUIREMENTS FOR CONSIDERATION. FIRST, THE PORTION OF NWF'S SUPPORT THAT QUALIFIES AS ELIGIBLE PUBLIC SUPPORT IS APPROXIMATELY 29.47% IN 2023 AND 33.10% IN 2022 WHICH EXCEEDS THE 10% THRESHOLD REQUIRED UNDER TREASURY REGULATION SECTION 1.170A-9(E)(3)(I). NWF ALSO PASSED THE PUBLIC SUPPORT TEST IN 2016 AND HAS PLANS TO INCREASE ITS FUNDING DIVERSITY IN THE COMING YEARS. SECOND, NWF'S OPERATIONS ENSURE THAT IT WILL CONTINUE TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT, AS REQUIRED BY TREASURY REGULATION SECTION 1.170A-9(E)(3)(II). NWF HAS AN ACTIVE FUNDRAISING PROGRAM TARGETING, INDIVIDUALS, PUBLIC FOUNDATIONS, AND FOR-PROFIT CORPORATIONS THAT SHARE ITS MISSION, AND AWARDS GRANTS CONSISTENT WITH ORGANIZATIONS QUALIFYING AS PUBLICLY SUPPORTED UNDER THE FACTS AND CIRCUMSTANCES TEST. B. OTHER RELEVANT FACTORS IN DETERMINING WHETHER NWF MEETS THE "FACTS AND CIRCUMSTANCES TEST," THE TREASURY REGULATIONS ALSO PROVIDE A LIST OF FACTORS THAT SERVE AS INDICIA OF WHETHER AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED". THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT, THE LOWER THE ORGANIZATION'S BURDEN IN ESTABLISHING ITS PUBLICLY SUPPORTED NATURE WITH OTHER FACTORS. THESE ADDITIONAL FACTORS, DISCUSSED BELOW, PROVIDE FURTHER EVIDENCE THAT NWF SATISFIES THE FACTS AND CIRCUMSTANCES TEST. BECAUSE NWF'S PERCENTAGE OF SUPPORT IS 33.10% IN 2022 AND 29.47% IN 2023, NWF HAS A LESSER BURDEN IN PROVING ITS PUBLICLY SUPPORTED NATURE THROUGH THESE FACTORS.1. SOURCES OF SUPPORT NWF RECEIVES ITS PUBLIC SUPPORT FROM A WIDE VARIETY OF CONTRIBUTORS. THESE DONORS INCLUDE TAX-EXEMPT ENTITIES AND INDIVIDUAL DONORS. NWF WILL CONTINUE TO DEVELOP THEIR STRATEGIC FUNDRAISING EFFORTS, DEEPEN EXISTING DONOR RELATIONSHIPS AND REACH OUT TO NEW DONOR PROSPECTS IN THE COMING YEARS.2. REPRESENTATIVE GOVERNING BODYTHE REPRESENTATIVE NATURE OF AN ORGANIZATION'S GOVERNING BODY IS ALSO A FACTOR IN DETERMINING WHETHER IT QUALIFIES UNDER THE "FACTS AND CIRCUMSTANCES TEST." IN CONSIDERING WHETHER A BOARD IS REPRESENTATIVE, THEREBY SATISFYING THE OTHER THRESHOLD REQUIREMENT FOR HISTORY OF LEADERSHIP IN THE COMMUNITY AND THEIR TRADITION OF PUBLIC SERVICE ARE RELEVANT. THE BOARD INCLUDES REPRESENTATION FROM NONPROFIT LEADERS IN THE UNITED STATES. IN 2023, THE FOLLOWING INDIVIDUALS SERVED ON NWF'S BOARD OF DIRECTORS:CHERYL CRAZY BULL, CHAIR AMERICAN INDIAN COLLEGE FUND SARAH ECHOHAWK, VICE-CHAIR AMERICAN INDIAN SCIENCE AND ENGINEERING SOCIETYMICHAEL E. ROBERTS, TREASURER FIRST NATIONS DEVELOPMENT INSTITUTESARAH KASTELIC, SECRETARY NATIONAL INDIAN CHILD WELFARE ASSOCIATION SHANNON O'LOUGHLIN, DIRECTOR ASSOCIATION ON AMERICAN INDIAN AFFAIRSJOHN E. ECHOHAWK, DIRECTOR NATIVE AMERICAN RIGHTS FUND3. PUBLIC PARTICIPATION IN PROGRAMS UNDER SECTION 1.170A-9(E)(3)(VI)(C)(1) OF THE TREASURY REGULATIONS, ONE FACTOR INDICATING THAT AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED" UNDER THE FACTS AND CIRCUMSTANCES TEST IS THAT "MEMBERS OF THE PUBLIC HAVING SPECIALIZED KNOWLEDGE OR EXPERTISE, PUBLIC OFFICIALS, OR CIVIC OR COMMUNITY LEADERS" PARTICIPATE IN, OR SPONSOR NWF'S PROGRAMS. NWF'S FOUNDING ORGANIZATIONS ARE ALL LEADERS IN INDIAN COUNTRY, HEADING UP NATIVE NONPROFITS ACROSS THE COUNTRY. NWF'S WORK IN EDUCATION AND ADVOCACY IS FOCUSED ON INCREASING AWARENESS AND SUPPORT FOR NATIVE-NONPROFITS FROM FOUNDATIONS AND PHILANTHROPY-SERVING ORGANIZATIONS. IN 2021, NWF BEGAN PLANNING FOR A SERIES OF NATIVE-NONPROFIT FOCUS GROUPS, ULTIMATELY LAUNCHED IN 2022. NWF IS BRINGING TOGETHER NATIVE LEADERS FROM DIVERSE NONPROFITS ACROSS THE COUNTRY TO ENGAGE IN CONVERSATIONS RELEVANT TO UNITING AND ADVOCATING FOR NATIVE-LED NONPROFITS AND INFLUENCING THE FIELD OF PHILANTHROPY. IN 2022, NATIVE WAYS FEDERATION LAUNCHED TWO PUBLIC GIVING DAYS INITIATIVES, AIMED AT EDUCATING DONORS AND THE GENERAL PUBLIC ABOUT THE IMPORTANCE OF SUPPORTING NATIVE-LED NONPROFITS BROADLY. THE GIVENATIVE CAMPAIGN, FOCUSED ON EDUCATION AND AWARENESS BUILDING LEADING UP TO AND ON GIVING TUESDAY, NOVEMBER 29, 2022. NATIVE NONPROFIT DAY WAS A NEW GIVING DAY CAMPAIGN, ALSO FOCUSED ON EDUCATION AND AWARENESS BUILDING, LEADING UP TO AND ON MAY 20, 2022. BOTH OF THESE CAMPAIGNS OFFER FREE RESOURCES AND INFORMATION TO THE GENERAL PUBLIC AND ENCOURAGES BROAD PARTICIPATION. IN 2023, NWF LAUNCHED A NEW PUBLIC RESOURCE LISTING NATIVE-LED NONPROFITS THAT ARE WORKING ACROSS INDIAN COUNTRY. NWF PLANS TO CONTINUE AND BUILD UPON BOTH PUBLIC INITIATIVES IN FUTURE YEARS, WITH A GOAL OF INCREASING KNOWLEDGE ABOUT THE IMPORTANCE OF LEARNING ABOUT AND SUPPORTING NATIVE-LED NONPROFITS ACROSS THE COUNTRY. III. CONCLUSIONIN SUMMARY, NWF HAS THE CHARACTERISTICS OF A "PUBLICLY SUPPORTED ORGANIZATION, BASED ON THE FACTS AND CIRCUMSTANCES TEST DESCRIBED IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS. SPECIFICALLY, A SMALL NUMBER OF DONORS DO NOT CONTROL THE NATIONAL ALLIANCE; RATHER NWF IS A GROWING ORGANIZATION THAT BEARS MANY OF THE INDICIA OF A "PUBLICLY SUPPORTED ORGANIZATION, INCLUDING PUBLIC SUPPORT FROM A WIDE CROSS-SECTION OF DONORS, WITH A REPRESENTATIVE GOVERNING BODY. MOREOVER, NWF IS CONTINUING TO SEEK NEW SOURCES OF SUPPORT. ACCORDINGLY, NWF QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A)(VI). SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: EXPANSION OF CHARITABLE PURPOSE DATE: 05/31/20 AMOUNT: 100000. DESCRIPTION: EXPANSION OF CHARITABLE PURPOSE DATE: 07/06/21 AMOUNT: 597030. DESCRIPTION: EXPANSION OF CHARITABLE PURPOSE DATE: 10/22/21 AMOUNT: 200000. DESCRIPTION: EXPANSION OF CHARITABLE PURPOSE DATE: 08/01/21 AMOUNT: 500000. DESCRIPTION: EXPANSION OF CHARITABLE PURPOSE DATE: 12/31/20 AMOUNT: 47000. DESCRIPTION: EXPANSION OF CHARITABLE PURPOSE DATE: 04/27/21 AMOUNT: 50000. DESCRIPTION: EXPANSION OF CHARITABLE PURPOSE DATE: 09/13/23 AMOUNT: 289000. DESCRIPTION: EXPANSION OF CHARITABLE PURPOSE DATE: 05/15/23 AMOUNT: 200000. DESCRIPTION: EXPANSION OF CHARITABLE PURPOSE DATE: 05/01/23 AMOUNT: 600000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2923 1339 1584 1584 X 1249327 18375 18375 1230952 0 1230952 547781 18375 18375 529406 0 529406 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ORGANIZATION IS REQUIRED TO ASSESS WHETHER AN UNCERTAIN TAX POSITION EXISTS AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THERE ARE NOT AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. FORM 990, PART VI, SECTION A, LINE 2 BOARD VICE-CHAIR, SARAH ECHOHAWK, IS THE DAUGHTER OF BOARD MEMBER, JOHN E ECHOHAWK. FORM 990, PART VI, SECTION B, LINE 11B EXECUTIVE DIRECTOR AND FINANCE COMMITTEE WILL REVIEW THE 990, RESOLVE ANY COMMENTS OR QUESTIONS WITH TAX PREPARER AND CONTRACT ACCOUNTANT. EXECUTIVE DIRECTOR WILL DISTRIBUTE THE 990 TO BOARD MEMBERS AND FINANCE COMMITTEE AND WILL RECOMMEND APPROVAL TO FILE. BOARD WILL REVIEW 990, RESOLVE ANY COMMENTS OR QUESTIONS, AND VOTE ON MOTION TO FILE. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES AND BOARD MEMBERS HAVE A RESPONSIBILITY TO ACT IN THE BEST INTEREST OF NWF AND ARE PROHIBITED FROM USING NWF AND THEIR POSITION FOR PRIVATE PROFIT OR BENEFIT, SUCH AS A CURRENT OR POTENTIAL OWNERSHIP OR INVESTMENT INTEREST, OR COMPENSATION ARRANGEMENT. THE PRIVATE INTEREST MAY BE A DIRECT BENEFIT TO THE COVERED PERSON, OR AN INDIRECT BENEFIT THROUGH ANOTHER PARTY TO WHOM THE COVERED INDIVIDUAL HAS A FAMILY, BUSINESS, OR OTHER AFFILIATION. KEY EMPLOYEES, SUCH AS THE EXECUTIVE DIRECTOR, AND BOARD MEMBERS MUST SUBMIT A WRITTEN DISCLOSURE ANNUALLY. ADDITIONALLY, WHEN A BOARD MEMBER WHO HAS A FINANCIAL OR PERSONAL INTEREST IN ANY MATTER COMING BEFORE THE BOARD, THEY WILL A) FULLY DISCLOSE THE NATURE OF THE INTEREST AND B) WITHDRAW FROM DISCUSSION, LOBBYING, AND VOTING ON THE MATTER. ANY TRANSACTION OR VOTE INVOLVING A POTENTIAL CONFLICT OF INTEREST MAY BE APPROVED ONLY WHEN A MAJORITY OF DISINTERESTED BOARD MEMBERS DETERMINE THAT IT IS IN THE BEST INTEREST OF THE CORPORATION TO DO SO. RECORDS OF PROCEEDINGS: THE MINUTES OF MEETINGS AT WHICH SUCH VOTES ARE TAKEN WILL RECORD SUCH DISCLOSURE, ABSTENTION, AND RATIONALE FOR APPROVAL. AT THE START OF EACH BOARD MEETING, THE CHAIR WILL ASK IF ANY BOARD MEMBERS HAVE ANY CONFLICTS OF INTEREST TO DECLARE. THE BOARD WILL INVESTIGATE ANY FAILURES TO DISCLOSE CONFLICTS OF INTEREST AND TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION ASSESSMENTS ARE DONE FOR EACH POSITION BASED ON EXPERIENCE, REGION, AND COMPARABLE ORGANIZATION SIZE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.