2025-11-17T09:33:45-05:00 2024-12-31 470526649 DANA F COLE & COMPANY LLP 1248 O ST STE 500 LINCOLN NE 685081424 990 2024-01-01 274573866 NATIVE360 LOAN FUND INC NATI 3088500303 2550 N DIERS AVE SUITE K GRAND ISLAND NE 68803 PERCY UPTON EXECUTIVE DIRECTOR 3088500303 2025-11-15 true false KERRY GUSTAFSSON P00735722 4024799300 2025-11-15 2024 2025-03-06 01:10:19Z PERCY UPTON 2550 N DIERS AVE SUITE K GRAND ISLAND NE 68803 4223801 false X NATIVE360.ORG X 2011 NE PROVIDE AFFORDABLE CREDIT, CAPITAL, TECHNICAL ASSISTANCE AND PROGRAMS TO PONCA TRIBAL MEMBERS AND OTHER NATIVE AMERICANS ENCOURAGING THEM TO BECOME STRONG AND SELF SUFFICIENT BUSINESS OWNERS 6 5 3 0 1964077 3748594 286471 318773 117778 38656 2250548 4223801 0 0 398701 449904 0 0 419765 319846 818466 769750 1432082 3454051 10944660 14595940 3548839 3746068 7395821 10849872 PROVIDE AFFORDABLE CREDIT, CAPITAL, TECHNICAL ASSISTANCE AND PROGRAMS TO PONCA TRIBAL MEMBERS AND OTHER NATIVE AMERICANS ENCOURAGING THEM TO BECOME STRONG AND SELF SUFFICIENT BUSINESS OWNERS false false 481598 318773 PROVIDE TRAINING AND TECHNICAL ASSISTANCE TO PONCA TRIBE OF NEBRASKA TRIBAL MEMBERS AND OTHER NATIVE AMERICANS SEEKING TO START, MAINTAIN OR EXPAND SMALL BUSINESSES. THIS SUPPORT WILL COME FROM WORKSHOPS, SEMINARS, WEB BASED SERVICES, HELP WRITING A BUSINESS PLAN, CREDIT REPAIR SERVICES, ENTREPRENEURIAL TRAINING, WEB BASED TECHNICAL ASSISTANCE, AND MORE. ACTIVITIES WILL ADDRESS BARRIERS LIMITING SUCCESSFUL DEVELOPMENT OF MICRO BUSINESSES. FIRST PONCA FINANCIAL WILL ALSO MAKE LOANS TO THE SAME PERSONS THAT PARTICIPATE IN ITS TRAINING AND ASSISTANCE PROGRAM. 481598 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false true false false false false false false false false false false false false false true 8 0 3 true false false false false false false false false false false false false X 6 5 true false false false false false false true true false false true true true true false false true false false X PERCY UPTON 3088500303 2550 N DIERS AVE SUITE K GRAND ISLAND NE 68803 PERCY UPTON EXECUTIVE DI 45.00 X X 215681 0 11675 NICOLLE UPTON SENIOR FINAN 40.00 X 101054 0 5034 SAM NELSON CHAIRMAN 5.00 X X 1600 0 0 TODD MULLINER VICE CHAIR 5.00 X X 1300 0 0 RORY BOWEN TREASURER 5.00 X X 1715 0 0 JENNY RICHARDSON SECRETARY 5.00 X X 1600 0 0 BRUCE LONG DIRECTOR 5.00 X 700 0 0 323650 16709 2 false true false 1174526 2574068 3748594 PROGRAM LOAN INTEREST 522291 281850 281850 LOAN ORIGINATION INCOME 522291 36923 36923 318773 117778 117778 OTHER INCOME 900099 38656 38656 38656 4223801 357429 117778 215681 142350 73331 141677 93506 48171 19536 12893 6643 48288 31871 16417 24722 16317 8405 55001 55001 70844 28057 42787 30991 30991 9272 9272 3072 3072 18105 11949 6156 3519 3519 561 370 191 53765 53765 3659 3659 9298 9298 LOAN LOSS RESERVE 44068 44068 TRAINING 6824 6824 TELEPHONE 3095 3095 DONATIONS 2500 2500 5272 1382 3890 769750 481598 288152 0 3545726 5230744 2014738 3132516 507015 850000 522480 678033 4249763 4616178 9041 2940 27877 11571 14874 16306 81023 69223 10944660 14595940 36549 42110 3476289 3685000 36001 18958 3548839 3746068 X 6389210 10809872 1006611 40000 7395821 10849872 10944660 14595940 3454051 X X false true X true true true X 1628660 2335237 1817348 1965077 3748594 11494916 357429 357429 1628660 2335237 1817348 1965077 4106023 11852345 11852345 157405 155959 247171 283494 117778 961807 157405 155959 247171 283494 117778 961807 1786065 2491196 2064519 2248571 4223801 12814152 0.92490 0.91080 0.08000 0.09000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27877 11571 16306 16306 LEASE LIABILITIES 18958 18958 X 4223801 4223801 4223801 769750 769750 769750 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B) (1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS. false false false false false false false false false PERCY UPTON EXECUTIVE DIRECTOR 147316 68365 11675 227356 ABBBIE SIEMERS DAUGHTER OF EXEC DIR CONSUMER LOAN X 292729 280150 false true true LEVI UPTON SON ON EXEC DIR CONSUMER LOAN X 252810 225529 false true true JENNIFER RICHARDSON SECRETARY HOME LOAN X 102578 94564 false true true JESSICA UPTON-SANCHEZ DAUGHTER OF EXEC DIR HOME EQUITY X 43219 43219 false true true TODD MULLINER VICE CHAIR VEHICLE LOAN X 36000 17817 false true true PERCY UPTON EXECUTIVE DIRECTOR HOME IMPROVEMENT X 30000 16754 false true true 678033 FORM 990, PAGE 6, PART VI, LINE 2 PERCY UPTON SR FINANANCIAL MANAGER EXEC DIR MARRIED FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR, PRINCIPALOFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY B HAS READ AND UNDERSTANDS THE POLICY C HAS AGREED TO COMPLY WITH THE POLICY AND D UNDERSTAND THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WITCH ACCOMPLISH ONE OR MORE OF ITS TAX EXEPMT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTERST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOAR DTRANSACTION OR ARRANGEMENT AFTER DISCLOSURE OF THE FINANCIAL INTERST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE 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. FORM 990, PAGE 6, PART VI, LINE 15A A COMPARISON WAS MADE OF THE SALARY OF THE EXCUTIVE DIRECTOR TO THE SALARIES OF OTHER EXCUTIVE DIRECTORS IN OTHER ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PAGE 12, PART XII, LINE 2C AUDIT IS REVIEWED BY THE BOARD ON AN ANNUAL BASIS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.