Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 261,326 | 702,530 | 243,179 | 694,393 | 1,267,558 | 3,168,986 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 261,326 | 702,530 | 243,179 | 694,393 | 1,267,558 | 3,168,986 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 1,421,077 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,747,909 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 261,326 | 702,530 | 243,179 | 694,393 | 1,267,558 | 3,168,986 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 12,215 | 7,940 | 1,370 | 655 | 8,707 | 30,887 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 3,199,873 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| PART I & PART III, LINE 1 | TIWAHE MEANS HAVING A RELATIVE WHEREVER YOU GO. AS A NATIVE-LED ORGANIZATION, WE ARE MORE THAN A COMMUNITY-RUN FOUNDATION. WE SERVE AS A CONNECTOR OF PEOPLE, ORGANIZATIONS, RESOURCES, KNOWLEDGE, AND OPPORTUNITY. TIWAHE CHALLENGES SYSTEMIC BARRIERS FOR AMERICAN INDIANS TO REACH THEIR GOALS, ON THEIR OWN TERMS. IN THIS CRITICAL MOMENT FOR NATIVE CULTURES, LANGUAGES, AND WAYS OF BEING WE INVEST IN OUR COMMUNITY AND THE COMING GENERATIONS. WE INVEST AND HONOR AMERICAN INDIAN PEOPLE IN MINNESOTA BY SUPPORTING THEM TO REACH THEIR GOALS IN THE AREAS OF EDUCATION, ECONOMIC INDEPENDENCE, CULTURAL TRADITIONS AND LANGUAGE, HEALTH AND WELLNESS, AND LEADERSHIP GROUNDED IN SOVEREIGNTY AND INDIGENOUS WORLDVIEWS. WE DO THIS THROUGH OUR FLAGSHIP MICRO-GRANTING PROGRAM (AIFEP) AND THROUGH OUR OYATE LEADERSHIP NETWORK, A NETWORK WEAVING AND LEADERSHIP DEVELOPMENT PROGRAM THAT HAS BEEN RE-ENVISIONED TO PROVIDE OUR CURRENT AND FUTURE LEADERS WITH THE CULTURAL TEACHINGS, RELATIONAL TOOLS, AND SOCIAL INFRASTRUCTURE TO REACH SUCCESS AS THEY DEFINE IT. TIWAHE CHALLENGES SYSTEMIC BARRIERS TO THE GOALS OUR PEOPLE PURSUE. THE DOMINANT CULTURE APPROACH TO PHILANTHROPY IS ONE OF THOSE BARRIERS. TIWAHE OFFERS A NEW MODEL FOR PHILANTHROPY THAT CENTERS INDIGENOUS VOICES AND VALUES IN EVERY DECISION FROM PLANNING THROUGH EVALUATION, AND WE HELP OTHER ORGANIZATIONS LET GO OF DOMINANT CULTURE PRACTICES THAT HOLD THEM BACK. OUR PRIMARY TOOL FOR SUPPORTING INDIVIDUALS IS THE AMERICAN INDIAN FAMILY EMPOWERMENT PROGRAM (AIFEP). THIS MICROGRANTING PROGRAM SERVES PEOPLES FROM OVER 100 NATIVE NATIONS LIVING IN MINNESOTA BY PROVIDING DIRECT ACCESS TO FUNDS THAT HELP BRIDGE SYSTEMIC DISPARITY GAPS IN FOUR KEY PROGRAM AREAS: HEALTH AND WELLNESS, EDUCATION, CULTURE AND LANGUAGE, AND ECONOMIC INDEPENDENCE. AIFEP FILLS A GAP LEFT BY WHITE PHILANTHROPY, WHICH RARELY MAKES DIRECT MICROGRANTS TO NATIVE INDIVIDUALS OR FAMILIES (THEY FOCUS ON OTHER NATIVE NON-PROFITS OR LARGER GRANTS). AND, EVEN IN THOSE SPACES, THEIR GIVING IS LESS THAN 0.4% OF THEIR DOLLARS TO NATIVE COMMUNITIES. 100% OF OUR ENDOWMENT GOES TO RE-GRANTING TO NATIVE INDIVIDUALS. SINCE 2022, WE QUADRUPLED OUR AIFEP GRANTMAKING THROUGH THIS INTENTIONAL CENTERING OF NATIVE CULTURE AND VALUES. OUR SUCCESS MEANS OUR SMALL COMMUNITY-FUNDED ENDOWMENT NO LONGER MEETS DEMAND FOR AIFEP REGRANTING, LET ALONE OPERATIONS, OR OUR OTHER PROGRAMS AND AMBITIOUS GOALS FOR SYSTEMS CHANGE. THIS IS WHY WE ARE BUILDING A COMMUNITY OF SUPPORTERS WHO SHARE AND HELP REALIZE OUR VISION THAT THE BRIGHTEST DAYS FOR NATIVE PEOPLE ARE AHEAD OF US. TIWAHE'S OYATE LEADERSHIP NETWORK (OLN) BUILDS ON TIWAHE'S EXISTING AIFEP GRANTMAKING PROGRAM BY OFFERING OPPORTUNITIES TO COMMUNITY LEADERS WHO ARE DEVELOPING INDIGENOUS LEADERSHIP PRACTICES ACROSS DIVERSE PROFESSIONAL AND CULTURAL FIELDS IN MINNESOTA. OLN HAS BEEN REINVIGORATED TO RESPOND TO THE CALL FOR PROGRAMS CREATED WITHIN A FRAMEWORK THAT STARTS WITH OUR OWN DEFINITIONS AND PRACTICES OF LEADERSHIP, NOT ADAPTING THOSE FROM DOMINANT CULTURE. SINCE WE HAVE STARTED IN 2024 WITH OUR NEW SESSIONS, PARTICIPANTS HAVE SELF-REPORTED THAT THEY ARE "TRANSFORMED AND THAT THEY FEEL THEIR MENTAL HEALTH IS MUCH STRONGER, AS IS THEIR READINESS TO EMBODY OUR CULTURAL VALUES AS BUSINESSOWNERS AND LEADERS IN OUR COMMUNITIES. WE ALSO ESTABLISHED A WISDOM COUNCIL OF KEY NATIVE LEADERS WHO FOUNDED TIWAHE OVER 10 YEARS AGO TO ACTIVELY GUIDE US IN CENTERING CULTURAL PRACTICES AND NATIVE VOICES IN PROGRAM DESIGN SO THAT IT IS CONTEMPLATIVE OF A FUTURE VISION THAT VALUES AND UPLIFTS NATIVE PEOPLE AND THEIR TALENTS. THESE VOICES HAVE ILLUMINATED A COLLECTIVE DESIRE FOR TIWAHE TO CONTINUE GROWING INTO A MORE ACTIVE HUB FOR INDIGENOUS LEADERSHIP NETWORKS AND RESOURCES, AND TO FURTHER DEVELOP AN INDIGENOUS MODEL FOR EVALUATION THAT IS NOT SEPARATE FROM PROGRAM ACTIVITIES BUT FULLY EMBEDDED WITHIN THE ORGANIZATION, NURTURING LIVING FEEDBACK LOOPS BETWEEN TIWAHE AND COMMUNITY. IN MANY WAYS, TIWAHE IS A LIVING DATABASE OF THESE NEEDS AND TRENDS AND A CO-CREATOR, WITH COMMUNITY MEMBERS AND PARTNERS, OF THE INNOVATIVE INDIGENOUS SOLUTIONS THAT ARE BEING DEVELOPED TO ADDRESS THEM. WE ALSO COLLECT DATA THROUGH INTENTIONALLY HELD COMMUNITY CONVERSATIONS AND CEREMONIES THAT RAISE AWARENESS OF EMERGENT INDIGENOUS LEADERSHIP PRACTICES AND CHALLENGES. WE INCORPORATE THESE PRACTICES INTO OUR OWN ORGANIZATIONAL DESIGN AND SERVE AS A KEY PATHWAY FOR TRANSFERRING THIS RELATIONAL KNOWLEDGE BETWEEN COMMUNITY-BASED ORGANIZATIONS THROUGH ONE-ON-ONE CONSULTING WITH LEADERS, SHARING TEACHINGS THROUGH OUR NEWSLETTERS AND COMMUNICATIONS CHANNELS, AND FACILITATING TRAININGS IN OUR LEADERSHIP DEVELOPMENT AND NETWORK WEAVING PROGRAMS LIKE OYATE. WE LEAD BY EXAMPLE IN SUPPORTING OTHER ORGANIZATIONS, ESPECIALLY NATIVE ORGANIZATIONS, IN BREAKING FREE FROM THE DOMINANT CULTURE TRAPPINGS OF ORGANIZATIONAL DESIGN THAT PERPETUATE SYSTEMS OF OPPRESSION AGAINST MARGINALIZED PEOPLE. BECAUSE WE ARE NOT A DIRECT SERVICE PROVIDER LIKE MANY NATIVE ENTITIES, TIWAHE HAS A UNIQUE INSTITUTIONAL ROLE IN NATIVE MINNESOTA AND A REPUTATION FOR BEING A UNIFIER AND APOLITICAL. OTHERS SEEK TO ENGAGE US BASED ON THIS ROLE. TIWAHE GUIDES NATIVE ORGANIZATIONS IN OPERATIONALIZING NATIVE VALUES AND TEACHINGS IN STAFFING, PROGRAMMING, PARTNERSHIPS, EVALUATION, FUNDRAISING, DECISION-MAKING, AND GATHERINGS. THESE INCLUDE THE 7 GRANDFATHER TEACHINGS, HOW TO FORM GOOD RELATIVE AGREEMENTS WITH PARTNERS, THE DIFFERENCE BETWEEN ACCOUNTABILITY AND INTERDEPENDENCE, CONFLICT MANAGEMENT BASED ON RESTORATIVE PRINCIPLES, AND MORE. THE GOAL IS TO HELP OTHERS BREAK FREE FROM DOMINANT CULTURE PRACTICES THAT DO NOT SERVE THEM WELL. TIWAHE FURTHER RESOURCES OUR PEOPLE BY PROVIDING THEM COACHING AND NETWORKING WITH OTHER POWERFUL NATIVE AND POCI LEADERS IN THE TWIN CITIES, WHICH WILL INCREASE THROUGH OUR RELAUNCHED OYATE PROGRAM. WE UNDERSTAND THAT IN ORDER TO SHIFT THE DOMINANT SYSTEMS AND NARRATIVES, OUR COMMUNITIES NEED TO BE IN SOLIDARITY AND STRONG STANDING WITH OTHER COMMUNITIES OF COLOR. THIS IS WHY TIWAHE IS LEANING IN AND TAKING MORE LEADERSHIP ROLES WITHIN LINKINGLEADERS SO THAT WE CAN HELP STRENGTHEN THESE CONNECTIONS AND GIVE VOICE TO NATIVE ISSUES WITHIN THE METRO AREA (WHICH ARE OFTEN ABSENT). LINKINGLEADERS BRINGS TOGETHER LEADERSHIP NETWORKS OF FOUR ORGANIZATIONS IN MN THAT COLLECTIVELY REPRESENT OVER 20,000 POCI LEADERS ACROSS THE STATE. TOGETHER, LINKINGLEADERS IS WORKING TO BUILD CAPACITY OF OUR ORGANIZATIONS AND ALL OUR LEADERS AND ALUMNI TO LEAD IN THE VALUES OF SOLIDARITY MOVEMENT WORK. WE UNDERSTAND THAT SOLIDARITY IS NOT THE SAME AS SUPPORT. TO EXPERIENCE SOLIDARITY, WE MUST HAVE A COMMUNITY OF INTERESTS, SHARED BELIEFS AND GOALS AROUND WHICH TO UNITE. SUPPORT CAN BE OCCASIONAL. IT CAN BE GIVEN AND WITHDRAWN. SOLIDARITY REQUIRES SUSTAINED, ONGOING COMMITMENTS, WHICH IS WHY WE HAVE DEDICATED STAFF AND BUILT THIS WORK INTO ALL PARTS OF TIWAHE, NOT AS A SEPARATE PROJECT. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE DRAFT OF THE 990 WILL BE REVIEWED BY THE BOARD AND VOTED ON BY THE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS AND STAFF ARE ASKED TO DISCLOSE ANNUALLY, IN WRITING ANY INTEREST THAT COULD GIVE RISE TO CONFLICTS. AT EACH BOARD MEETING, MEMBERS ARE ASKED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN DETERMINING THE SALARY, THE BOARD REVIEWED SALARIES FROM THE MINNESOTA COUNCIL OF NONPROFITS " MINNESOTA NON PROFIT SALARY AND BENEFITS REPORT AND THE MINNESOTA COUNCIL ON FOUNDATIONS "GRANTMAKER SALARY SURVEY REPORTS." |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER CONSULTING FEES: PROGRAM SERVICE EXPENSES 113,050. MANAGEMENT AND GENERAL EXPENSES -8,202. FUNDRAISING EXPENSES 55,237. TOTAL EXPENSES 160,085. |
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