Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
NIPERA INC
 
Number and street (or P.O. box number if mail is not delivered to street address)2525 MERIDIAN PARKWAY 240
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
DURHAM, NC27713
A Employer identification number

13-3070077
B Telephone number (see instructions)

(919) 595-1950
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$1,501,666J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 3,471,470
2 Check right arrow.............
3 Interest on savings and temporary cash investments 9,608 9,608  
4 Dividends and interest from securities...      
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
693,413 0  
12 Total. Add lines 1 through 11........ 4,174,491 9,608  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 1,270,843 0   1,096,085
14 Other employee salaries and wages...... 1,177,462 0   1,015,546
15 Pension plans, employee benefits....... 285,958 0   246,635
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
5,476 0   0
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
17,515 0   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
2,800 0   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)...        
19 Depreciation (attach schedule) and depletion... 17,997 0  
20 Occupancy..............        
21 Travel, conferences, and meetings....... 131,475 0   0
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
903,507 2,368   822,784
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 3,813,033 2,368   3,181,050
25 Contributions, gifts, grants paid....... 623,057 623,057
26 Total expenses and disbursements. Add lines 24 and 25 4,436,090 2,368   3,804,107
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -261,599
b Net investment income (if negative, enter -0-) 7,240
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 260,897 382,535 382,535
2 Savings and temporary cash investments......... 253,218 259,909 259,909
3 Accounts receivable right arrow401,898
Less: allowance for doubtful accounts right arrow   508,327 401,898 401,898
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 10,813 5,184 5,184
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow176,087
Less: accumulated depreciation (attach schedule) right arrow164,110 27,896 Click to see attachment
List of Attached Documents:
// Content
11,977 		11,977
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
545,893 		Click to see attachment
List of Attached Documents:
// Content
440,163 		Click to see attachment
List of Attached Documents:
// Content
440,163
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,607,044 1,501,666 1,501,666
Liabilities 17 Accounts payable and accrued expenses.......... 108,388 312,263
18 Grants payable................. 489,669 505,675
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,011,114 		Click to see attachment
List of Attached Documents:
// Content
947,454
23 Total liabilities (add lines 17 through 22)......... 1,609,171 1,765,392
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... -2,127 -263,726
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... -2,127 -263,726
30 Total liabilities and net assets/fund balances (see instructions). 1,607,044 1,501,666
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
-2,127
2
Enter amount from Part I, line 27a .....................
2
-261,599
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
-263,726
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
-263,726
Form 990-PF (2024)
Form 990-PF (2024)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 101
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 101
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 101
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 101
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowNY, NC
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowWWW.NIPERA.ORG
14
The books are in care ofright arrowJESSIE HILGOE Telephone no.right arrow (919) 595-1949

Located atright arrow2525 MERIDIAN PARKWAY STE 240DURHAMNC ZIP+4right arrow27713
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2024? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2024.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
Yes
 
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
Yes
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment
List of Attached Documents:
// Content
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
HUDSON BATES CHAIRMAN
40.00 		472,607 40,390 0
2525 MERIDIAN PARKWAY STE 240
DURHAM,NC27713
GERALD M SCHUETZ CPA CGMA TREASURER
40.00 		343,780 49,497 0
2525 MERIDIAN PARKWAY STE 240
DURHAM,NC27713
CHRISTIAN E SCHLEKAT EXECUTIVE DIRECTOR
40.00 		319,031 45,537 0
2525 MERIDIAN PARKWAY STE 240
DURHAM,NC27713
LINDA QUIRK SECRETARY
1.25 		0 0 0
2525 MERIDIAN PARKWAY STE 240
DURHAM,NC27713
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
PHIL MOORE IT MANAGER
40.00 		216,518 32,643 0
2525 MERIDIAN PARKWAY SUITE 240
DURHAM,NC27713
MIKE TAYLOR TOXICOLOGIST
40.00 		207,758 32,409 0
2525 MERIDIAN PARKWAY SUITE 240
DURHAM,NC27713
EMILY R GARMAN TOXOCOLOGIST
40.00 		201,935 35,177 0
2525 MERIDIAN PARKWAY SUITE 240
DURHAM,NC27713
TARA LYONS-DARDEN TOXICOLOGIST
40.00 		160,937 37,554 0
2525 MERIDIAN PARKWAY SUITE 240
DURHAM,NC27713
KATHERINE E HEIM TOXOCOLOGIST
40.00 		181,413 15,434 0
2525 MERIDIAN PARKWAY SUITE 240
DURHAM,NC27713
Total number of other employees paid over $50,000...................right arrow 4
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
WCA ENVIRONMENT LTD RESEARCH CONSULTANTS 87,151
BRUNEL HOUSE VOLUNTEER WAY
FARINGDON   SN7 7YR
UK
KUNGLIGA TEKNISKA HOGSKOLAN RESEARCH 80,295
BRINELLVAGEN 8 SE 100 44
STOCKHOLM    
SW
BIOXQ BV RESEARCH 53,662
ROVERSTRAAT 30
HASSELT   3511
BE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 2-2600-110213-00 ORAL CARCO COBALT CHLORIDE STUDYIN 2024, PRELIMINARY ACTIVITIES FOR THE STUDY WERE INITIATED, INCLUDING THE DEVELOPMENT OF A STUDY PLAN WITH THE TEST LABORATORY, ESTABLISHING CONTRACTS WITH THE TEST AND ANALYTICAL LABORATORIES, IDENTIFICATION OF THE TEST SUBSTANCE, AND MORE. INITIAL TEST PHASES WILL BEGIN IN 2025 AND LEAD UP TO THE CRITICAL STEP OF SETTING DOSE LEVELS FOR THE IN-LIFE PORTION OF THE STUDY, WHICH IS ANTICIPATED TO BEGIN IN Q1 2026. 112,520
2 2-2600-110214-00 NI METAL CELL UPTAKENEW OCCUPATIONAL EXPOSURE LIMIT VALUES (OELVS) FOR BOTH THE INHALABLE AND RESPIRABLE FRACTION FOR NICKEL COMPOUNDS WERE ADOPTED BY THE EUROPEAN UNION IN MARCH 2022. THEY ARE ALIGNED WITH THE SCIENTIFIC OPINION OF NIPERA AND ARE HEALTH-PROTECTIVE AND ACHIEVABLE FOR INDUSTRY. THE OELVS ARE CURRENTLY BEING TRANSPOSED INTO NATIONAL REGULATIONS AND WILL ENTER INTO FORCE IN 2025. THE NICKEL INSTITUTE WILL CONTINUE TO MONITOR TRANSPOSITION INTO NATIONAL LAW. NORWAY IS DEBATING ITS TRANSPOSITION APPROACH, AND NIPERA HAS PROVIDED COMMENTS TO THE NORWEGIAN LABOUR INSPECTION AUTHORITY IN Q3 OF 2023. ADDITIONALLY, NIPERA TOXICOLOGISTS AND THE NICKEL INSTITUTE'S INDUSTRIAL HYGIENIST HAVE MET VIRTUALLY WITH TOXICOLOGISTS ASSIGNED BY THE FEDERATION OF NORWEGIAN INDUSTRIES TO BRING THEM UP TO SPEED ON THE STATE OF NICKEL INHALATION SCIENCE AND, IN PARTICULAR, THE IMPORTANCE OF THE THRESHOLD FOR EFFECTS. 61,327
3 2-2600-238300-00 MEETING OF THE ECOTOXICITY TECHNICAL ADVISORY PANEL (ETAP) 38,213
4 2-2600-210105-00 REVIEW OF HEALTH EFFECTS OF NI IN AMBIENT AIRNICKEL AND NICKEL COMPOUNDS ARE TARGETS FOR REGULATORY SCRUTINY BECAUSE OF THEIR HEALTH AND ENVIRONMENTAL CLASSIFICATIONS. AN EXAMPLE OF THIS OCCURRED IN OCTOBER 2024 WHEN THE US AGENCY FOR TOXIC SUBSTANCES AND DISEASE REGISTRY (ATSDR) RELEASED A FINAL VERSION OF ITS TOXICOLOGICAL PROFILE (TOX PROFILE) OF NICKEL. ATSDR PROFILES ARE INFLUENTIAL AS REFERENCE DOCUMENTS FOR REGULATORS AND RESEARCHERS GLOBALLY. , ATSDR INCLUDED A NEW MRL OF 3 NG NI/M, A VERY LOW LEVEL THAT IS WELL BELOW STANDARDS ELSEWHERE IN THE WORLD AND, IN FACT, IS SO LOW THAT IT IS IN THE RANGE OF NATURAL AMBIENT AIR NICKEL LEVELS IN AREAS OF THE US. NIPERA PLANS TO COMMUNICATE THE ERRORS AND PROCEDURAL CONCERNS TO ATSDR AS SOON AS POSSIBLE IN 2025 AND MAY ALSO CONSIDER PUBLISHING AN ALTERNATIVE APPROACH TO DERIVING MRLS IN THE PEER REVIEWED LITERATURE. 38,880
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
0
b
Average of monthly cash balances.......................
1b
578,280
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
578,280
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
578,280
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
8,674
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
569,606
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
28,480
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
28,480
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
101
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
101
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
28,379
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
28,379
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
28,379
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
3,804,107
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
3,804,107
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 28,379
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 761,605
b From 2020...... 855,389
c From 2021...... 2,168,921
d From 2022...... 1,830,764
e From 2023...... 1,441,140
f Total of lines 3a through e ........ 7,057,819
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 3,804,107
a Applied to 2023, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2024 distributable amount..... 28,379
e Remaining amount distributed out of corpus 3,775,728
5 Excess distributions carryover applied to 2024. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 10,833,547
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		761,605
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		10,071,942
10 Analysis of line 9:
a Excess from 2020.... 855,389
b Excess from 2021.... 2,168,921
c Excess from 2022.... 1,830,764
d Excess from 2023.... 1,441,140
e Excess from 2024.... 3,775,728
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
VERONIQUE STEUKERS
NIPERA 2525 MERIDIAN PKW SUITE 240
DURHAM,NC27713
(919) 595-1950
bThe form in which applications should be submitted and information and materials they should include:
APPLICANTS SHOULD SUBMIT DETAILS ON THE PROPOSED INVESTIGATION, A PROPOSED BUDGET & ESTIMATED TIME NECESSARY TO COMPLETE THE PROJECT.
cAny submission deadlines:
MOST APPLICATIONS ARE REPLIES TO PROPOSAL REQUESTS MADE BY NIPERA WITH SPECIFIC DEADLINES.
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
GRANTS ARE AWARDED ONLY ON THE TOXICITY OF NICKEL AND NICKEL COMPOUNDS.
Form 990-PF (2024)
Form 990-PF (2024)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

COBALT INSTITUTE

3RD FLOOR ALBEMARLE STREET
MAYFAIR   W1S 4JL
UK 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 112,520

KENNON CRAVER PLLC

4011 UNIVERSITY DRIVE SUITE 300
DURHAM,NC27707 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 10,622

MAYER BROWN EUROPE - BRUSSELS

AVENUE DES ARTS 52
BRUSSELS   1000
BE 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 5,047

KUNGLIGA TEKNISKA HOGSKOLAN

BRINELLVAGEN 8 SE 100 44
STOCKHOLM   100 44
SW 		NONE PC HEALTH AND ENVIRONMENTAL RESEARCH 61,327

ECETOC

RUE BELLIARD 40 BTE 19
BRUSSELS   B-1040
BE 		NONE PC HEALTH AND ENVIRONMENTAL RESEARCH 13,054

GLENCORE DBA XPS INDUSTRY RELEVANT SOLUTIONS

6 EDISON ROAD
FALCONBRIDGE,ONTARIOP0M 1S0
CA 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 4,393

BIOXQ BV

ROVERSTRAAT 30
HASSELT   3511
BE 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 23,227

BIOXQ BV

ROVERSTRAAT 30
HASSELT   3511
BE 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 30,435

EUROMETAUX

AVENUE DE TERVUEREN 168 BOX 13
BRUSSELS   B-1150
BE 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 9,903

EUROMETAUX

AVENUE DE TERVUEREN 168 BOX 13
BRUSSELS   B-1150
BE 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 7,907

PRODUCT SAFETY LABS

2394 HIGHWAY 130
DAYTON,NJ08810 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 175

GRADIENT CORP

ONE BEACON ST 17TH FLOOR
BOSTON,MA02108 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 38,880

CSIRO COMMONWEALTH SCIENTIFIC & INDUSTRY RESEARCH ORGANISATION

PO BOX 883
DENMORE,QLD4069
AS 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 25,000

CHINESE RESEARCH ACADEMY OF ENVIRONMENTAL SCIENCES

NO 8 DAYANGFANG CHAOYANG DISTRICT
BEIJING,MO100012
CH 		NONE PC HEALTH AND ENVIRONMENTAL RESEARCH 14,260

UNIVERSITY OF ALBERTA

3RD FLOOR ADMINISTRATION BUILDING
67 UNIVERSITY CAMPUS
EDMONTON,ABT6G 2M7
CA 		NONE PC HEALTH AND ENVIRONMENTAL RESEARCH 26,000

CV ALIDA TRANSLATION SERVICES

RUKO TANJUNG MAS RAYA B1-7 TANJUNG
MAS ESTATE
JAKARTA SELATAN   12530
ID 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 1,000

PT BURSON COHN WOLFE

GEDUNG RDTX PLACE LT 36 JI PROF DR
STRIO KAV 3 KARET KUNINGAN SETIBU
JAKARTA SELATAN   12940
ID 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 22,272

WINDWARD ENVIRONMENTAL LLC

200 WEST MERCER ST SUITE 401
SEATTLE,WA98119 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 15,000

WCA ENVIRONMENT LIMITED

BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 6,050

WCA ENVIRONMENT LIMITED

BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 1,536

WCA ENVIRONMENTAL LTD

BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 25,000

HYDROBIOLOGY PTY LTD

84 TOH GUAN ROAD EAST 03-03
SINGAPORE   608501
SN 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 10,219

INTERNATIONAL ZINC ASSOCIATION

100 PARK FORTY PLAZA SUITE 130
DURHAM,NC27713 		NONE PC HEALTH AND ENVIRONMENTAL RESEARCH 38,213

SOCIETY OF ENVIRONMENTAL TOXICOLOGY AND CHEMISTRY

PO BOX 12804
PENSACOLA,FL325912804 		NONE PC HEALTH AND ENVIRONMENTAL RESEARCH 7,500

EUROMETAUX

AVENUE DE TERVUEREN 168 BOX 13
BRUSSELS   B-1150
BE 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 16,103

WCA ENVIRONMENTAL LTD

BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 4,700

WCA ENVIRONMENTAL LTD

BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 24,765

BOARD OF TRUSTEES OF THE LELAND STANDFORD JUNIOR UNIVERSITY

485 BROADWAY STREET UNIVERSITY HALL
THIRD FLOOR
REDWOOD CITY,CA94063 		NONE PC HEALTH AND ENVIRONMENTAL RESEARCH 13,500

NH HOTELES DEUTSCHLAND GMBH

HANSASTR 43
DRESDEN   01097
GM 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 1,130

IVL SVENSKA MILJOINSTITUTET AB

BOX 210 60
STOCKHOLM   SE100 31
SW 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 1,000
DIPPAL MANCHANDA


1 MORETON STREET
BIRMINGHAM   B1 3AX
UK 		NONE I HEALTH AND ENVIRONMENTAL RESEARCH 1,000

WCA ENVIRONMENT LIMITED

BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 8,741

WCA ENVIRONMENT LIMITED

BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 42,578
Total .................................right arrow 3a 623,057
bApproved for future payment

BIOXQ BV
ROVERSTRAAT 30
HASSELT   3511
BE 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 28,321

KUNGLIGA TEKNISKA HOGSKOLAN
BRINELLVAGEN 8 SE 100 44
STOCKHOLM   100 44
SW 		NONE PC HEALTH AND ENVIRONMENTAL RESEARCH 26,283

KUNGLIGA TEKNISKA HOGSKOLAN
BRINELLVAGEN 8 SE 100 44
STOCKHOLM   100 44
SW 		NONE PC HEALTH AND ENVIRONMENTAL RESEARCH 99,980

BIOXQ BV
ROVERSTRAAT 30
HASSELT   3511
BE 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 19,952

BIOXQ BV
ROVERSTRAAT 30
HASSELT   3511
BE 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 13,125

CARDNO CHEMRISK
30 N LASALLE ST SUITE 3910
CHICAGO,IL60602 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 12,000

WINDWARD ENVIRONMENTAL LLC
200 WEST MERCER ST SUITE 401
SEATTLE,WA98119 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 50,000

WCA ENVIRONMENTAL LTD
BRUNEL HOUSE VOLUNTEER WAY
FARINGDON   SN77YR
CA 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 2,880

WCA ENVIRONMENTAL LTD
BRUNEL HOUSE VOLUNTEER WAY
FARINGDON   SN77YR
CA 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 11,580
JENNY STAUBER

6 BIGNELL ST
ILLAWONG   2234
AS 		NONE I HEALTH AND ENVIRONMENTAL RESEARCH 15,000

HYDROBIOLOGY PTY LTD
27/43 LAND PARADE
AUCHENFLOWER   4066
AS 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 11,000

WINDWARD ENVIRONMENTAL LLC
200 WEST MERCER ST SUITE 401
SEATTLE,WA98119 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 15,000

WINDWARD ENVIRONMENTAL LLC
200 WEST MERCER ST SUITE 401
SEATTLE,WA98119 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 15,000

WCA ENVIRONMENTAL LTD
BRUNEL HOUSE VOLUNTEER WAY
FARINGDON   SN77YR
CA 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 10,000

WCA ENVIRONMENTAL LTD
BRUNEL HOUSE VOLUNTEER WAY
FARINGDON   SN77YR
CA 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 2,304

TRE ENVIRONMENTAL STRATEGIES LLC
100 RACQUETTE DRIVE UNIT A
FORT COLLINS,OH805242757 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 37,500

HYDROBIOLOGY PTY LTD
27/43 LAND PARADE
AUCHENFLOWER   4066
AS 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 28,000

PIONEER TECHNOLOGIES CORPORATION
5205 CORPORATE CTR CT SE STE A
LACEY,WA98503 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 14,105

ARCHE
LIEFKENSSTRAAT 35D
GENT   9032
BE 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 15,879

ARCHE
LIEFKENSSTRAAT 35D
GENT   9032
BE 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 15,000

WCA ENVIRONMENTAL LTD
200 WEST MERCER ST SUITE 401
SEATTLE,WA98119 		NONE NC HEALTH AND ENVIRONMENTAL RESEARCH 24,765
TONY NEWSON CONSULTANT

23 FLEMING WAY
FLANDERWELL   S66 2HB
UK 		NONE I HEALTH AND ENVIRONMENTAL RESEARCH 15,000
ROSEMARY LOUISE NIXON

262 THE BOULEVARD
IVANHOE EAST   3079
AS 		NONE I HEALTH AND ENVIRONMENTAL RESEARCH 1,000
TONY NEWSON CONSULTANT

23 FLEMING WAY
FLANDERWELL   S66 2HB
UK 		NONE I HEALTH AND ENVIRONMENTAL RESEARCH 15,000
TONY NEWSON CONSULTANT

23 FLEMING WAY
FLANDERWELL   S66 2HB
UK 		NONE I HEALTH AND ENVIRONMENTAL RESEARCH 7,000
Total ................................. right arrow 3b 505,674
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 9,608  
4 Dividends and interest from securities ....          
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		         
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aREACH PROJECT FEES 		        633,013
bCOST RECOVERY REVENUE         60,400
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 9,608 693,413
13Total. Add line 12, columns (b), (d), and (e)..................
13
703,021
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
11A THIS PAYMENT WILL FURTHER NIPERA'S EXEMPT PURPOSE BY ALLOWING BETTER ACCESS TO DATA AND RESEARCH BETWEEN NICKEL INDUSTRY COMPANIES ACROSS THE GLOBE.
11B THIS PAYMENT WILL FURTHER NIPERA'S EXEMPT PURPOSE BY ALLOWING BETTER ACCESS TO DATA AND RESEARCH BETWEEN NICKEL INDUSTRY COMPANIES ACROSS THE GLOBE.
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
NIPERA INC
 
Employer identification number

13-3070077
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
NIPERA INC
  		Employer identification number
13-3070077
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
NICKEL INSTITUTE
 
BROOKFIELD PLACE 161 BAY STREET SUI
 
TORONTO, ONTARIOM5J 2S1CA

$ 3,471,470


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
NIPERA INC
  		Employer identification number

13-3070077
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
NIPERA INC
  		Employer identification number

13-3070077
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 AccountingFeesSchedule
Name:
NIPERA INC
EIN:
13-3070077
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 17,515 0   0

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2024 ExpenditureResponsibilityStmt
Name:
NIPERA INC
EIN:
13-3070077
Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
COBALT INSTITUTE
  		3RD FLOOR ALBEMARLE STREET
MAYFAIR   W1S 4JL
UK 		2024-07-02 112,520 HEALTH AND ENVIRONMENTAL RESEARCH 112,520 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
KENNON CRAVER PLLC
  		4011 UNIVERSITY DRIVE SUITE 300
DURHAM,NC27707 		2024-02-01 10,622 HEALTH AND ENVIRONMENTAL RESEARCH 10,622 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
MAYER BROWN EUROPE - BRUSSELS
  		AVENUE DES ARTS 52
BRUSSELS   1000
BE 		2024-05-14 5,016 HEALTH AND ENVIRONMENTAL RESEARCH 5,047 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
GLENCORE DBA XPS INDUSTRY RELEVANT SOLUTIONS
  		6 EDISON ROAD
FALCONBRIDGE,ONTARIOP0M 1S0
CA 		2023-10-27 6,192 HEALTH AND ENVIRONMENTAL RESEARCH 4,393 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
BIOXQ BV
  		ROVERSTRAAT 30
HASSELT   3511
BE 		2023-11-19 43,179 HEALTH AND ENVIRONMENTAL RESEARCH 23,227 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
BIOXQ BV
  		ROVERSTRAAT 30
HASSELT   3511
BE 		2023-11-19 43,560 HEALTH AND ENVIRONMENTAL RESEARCH 30,435 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
EUROMETAUX
  		AVENUE DE TERVUEREN 168 BOX 13
BRUSSELS   B-1150
BE 		2024-09-27 9,993 HEALTH AND ENVIRONMENTAL RESEARCH 9,903 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
EUROMETAUX
  		AVENUE DE TERVUEREN 168 BOX 13
BRUSSELS   B-1150
BE 		2024-07-11 7,907 HEALTH AND ENVIRONMENTAL RESEARCH 7,907 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
PRODUCT SAFETY LABS
  		2394 HIGHWAY 130
DAYTON,NJ08810 		2024-02-28 175 HEALTH AND ENVIRONMENTAL RESEARCH 175 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
GRADIENT CORP
  		ONE BEACON ST 17TH FLOOR
BOSTON,MA02108 		2022-08-11 100,000 HEALTH AND ENVIRONMENTAL RESEARCH 38,880 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
CSIRO COMMONWEALTH SCIENTIFIC & INDUSTRY RESEARCH ORGANISATION
  		PO BOX 883
DENMORE,QLD4069
AS 		2014-11-27 50,000 HEALTH AND ENVIRONMENTAL RESEARCH 25,000 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
CV ALIDA TRANSLATION SERVICES
  		RUKO TANJUNG MAS RAYA B1-7 TANJUNG
MAS ESTATE
JAKARTA SELATAN   12530
ID 		2024-07-25 1,000 HEALTH AND ENVIRONMENTAL RESEARCH 1,000 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
PT BURSON COHN WOLFE
  		GEDUNG RDTX PLACE LT 36 JI PROF DR
STRIO KAV 3 KARET KUNINGAN SETIBUD
JAKARTA SELATAN   12940
ID 		2024-09-26 22,272 HEALTH AND ENVIRONMENTAL RESEARCH 22,272 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
WINDWARD ENVIRONMENTAL LLC
  		200 WEST MERCER ST SUITE 401
SEATTLE,WA98119 		2024-12-10 15,000 HEALTH AND ENVIRONMENTAL RESEARCH 15,000 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
WCA ENVIRONMENT LIMITED
  		BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		2023-06-01 12,100 HEALTH AND ENVIRONMENTAL RESEARCH 6,050 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
WCA ENVIRONMENT LIMITED
  		BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		2024-04-29 3,840 HEALTH AND ENVIRONMENTAL RESEARCH 1,536 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
WCA ENVIRONMENTAL LTD
  		BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		2024-02-09 25,000 HEALTH AND ENVIRONMENTAL RESEARCH 25,000 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
HYDROBIOLOGY PTY LTD
  		84 TOH GUAN ROAD EAST 03-03
SINGAPORE   608501
SN 		2024-09-03 15,950 HEALTH AND ENVIRONMENTAL RESEARCH 10,219 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
EUROMETAUX
  		AVENUE DE TERVUEREN 168 BOX 13
BRUSSELS   B-1150
BE 		2024-05-10 16,103 HEALTH AND ENVIRONMENTAL RESEARCH 16,103 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
WCA ENVIRONMENTAL LTD
  		BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		2024-09-04 4,700 HEALTH AND ENVIRONMENTAL RESEARCH 4,700 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
WCA ENVIRONMENTAL LTD
  		BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		2024-12-12 49,530 HEALTH AND ENVIRONMENTAL RESEARCH 24,765 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
NH HOTELES DEUTSCHLAND GMBH
  		HANSASTR 43
DRESDEN   01097
GM 		2024-07-31 1,130 HEALTH AND ENVIRONMENTAL RESEARCH 1,130 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
IVL SVENSKA MILJOINSTITUTET AB
  		BOX 210 60
STOCKHOLM   SE100 31
SW 		2024-09-05 1,000 HEALTH AND ENVIRONMENTAL RESEARCH 1,000 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
DIPPAL MANCHANDA 1 MORETON STREET
BIRMINGHAM   B1 3AX
UK 		2024-09-11 1,000 HEALTH AND ENVIRONMENTAL RESEARCH 1,000 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
WCA ENVIRONMENT LIMITED
  		BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		2023-03-16 54,868 HEALTH AND ENVIRONMENTAL RESEARCH 8,741 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.
WCA ENVIRONMENT LIMITED
  		BRUNEL HOUSE VOLUNTEER WAY
FARINGDON,OXFORDSHIRESN77YR
UK 		2024-01-23 85,155 HEALTH AND ENVIRONMENTAL RESEARCH 42,578 NONE NOTED VARIOUS 2024-12-31 NO DIVERSIONS NOTED.

TY 2024 LandEtcSchedule2
Name:
NIPERA INC
EIN:
13-3070077
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
COMPUTER EQUIPMENT 119,447 107,470 11,977 11,977
FURNITURE & FIXTURES 56,640 56,640 0  


TY 2024 LegalFeesSchedule
Name:
NIPERA INC
EIN:
13-3070077
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL 5,476 0   0


TY 2024 OtherAssetsSchedule
Name:
NIPERA INC
EIN:
13-3070077
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
SECURITY DEPOSIT 12,668 12,668 12,668
RIGHT OF USE ASSET UNDER OPERATING LEASE 533,225 427,495 427,495


TY 2024 OtherExpensesSchedule
Name:
NIPERA INC
EIN:
13-3070077
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
MISCELLANEOUS 9,880 2,368   0
DUES & FEES 1,879 0   0
OFFICE COSTS 207,066 0   138,102
RESEARCH 684,682 0   684,682


TY 2024 OtherIncomeSchedule2
Name:
NIPERA INC
EIN:
13-3070077
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
REACH PROJECT FEES 633,013   633,013
COST RECOVERY REVENUE 60,400   60,400


TY 2024 OtherLiabilitiesSchedule
Name:
NIPERA INC
EIN:
13-3070077
Description Beginning of Year - Book Value End of Year - Book Value
PAYROLL LIABILITIES 458,677 488,170
DEFERRED RENT 6,012 0
OPERATING LEASE LIABILITY 546,425 459,284


TY 2024 OtherProfessionalFeesSchedule
Name:
NIPERA INC
EIN:
13-3070077
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OTHER 2,800 0   0