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.") .. | 15,133,860 | 30,099,671 | 40,246,113 | 21,216,873 | 33,098,790 | 139,795,307 |
| 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 | 15,133,860 | 30,099,671 | 40,246,113 | 21,216,873 | 33,098,790 | 139,795,307 |
| 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) .. | 23,601,067 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 116,194,240 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 15,133,860 | 30,099,671 | 40,246,113 | 21,216,873 | 33,098,790 | 139,795,307 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 637,235 | 1,195,775 | 1,931,555 | 2,311,565 | 3,459,653 | 9,535,783 |
| 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.).. | 15,390 | 42,413 | 57,803 | |||
| 11 | Total support. Add lines 7 through 10 | 149,388,893 | |||||
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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| PART II, LINE 10 | MISCELLANEOUS INCOME 57,803 |
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| Return Reference | Explanation |
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| FORM 990, PAGE 2, PART III, LINE 4A | STRENGTHENING TRIBAL & COMMUNITY INSTITUTIONS THROUGH GRANT SUPPORT, TECHNICAL ASSISTANCE AND TRAINING, FIRST NATIONS PROVIDES TRIBES AND NATIVE COMMUNITIES WITH THE TOOLS AND RESOURCES NECESSARY TO CREATE NEW COMMUNITY-BASED NONPROFIT ORGANIZATIONS AND TO STRENGTHEN THE CAPACITY OF EXISTING NONPROFITS AND TRIBAL AGENCIES OR DEPARTMENTS. FOR 38 YEARS, FIRST NATIONS HAS SUPPORTED HUNDREDS OF MODEL PROJECTS THAT HELP REVITALIZE NATIVE COMMUNITIES, WHILE INTEGRATING SOCIAL EMPOWERMENT AND ECONOMIC STRATEGIES. FIRST NATIONS BELIEVES THAT BY BOLSTERING TRIBAL AND COMMUNITY INSTITUTIONS, WE ARE HELPING TO BUILD ECONOMICALLY STRONGER AND HEALTHIER NATIVE COMMUNITIES FOR THE LONG TERM. AN ESSENTIAL COMPONENT OF FIRST NATIONS' NONPROFIT CAPACITY-BUILDING STRATEGY IS OUR LEADERSHIP, ENTREPRENEURIAL, AND APPRENTICESHIP DEVELOPMENT (L.E.A.D.) INSTITUTE CONFERENCE THAT TRAINS EMERGING AND EXISTING NATIVE NONPROFIT LEADERS, INCLUDING STAFF MEMBERS FROM MANY OF OUR GRANTEE ORGANIZATIONS. FOR 23 YEARS FIRST NATIONS HAS HELD AN ANNUAL L.E.A.D. INSTITUTE CONFERENCE FOR NATIVE AMERICAN NONPROFIT PROFESSIONALS, TRIBAL LEADERS AND ANYONE INTERESTED IN NATIVE NONPROFITS, BUSINESS AND PHILANTHROPY. |
| FORM 990, PAGE 2, PART III, LINE 4B | NOURISHING NATIVE FOODS & HEALTH FIRST NATIONS RECOGNIZES THAT ACCESSING HEALTHY FOOD IS A CHALLENGE FOR MANY NATIVE AMERICAN CHILDREN AND FAMILIES. WITHOUT ACCESS TO HEALTHY FOOD, A NUTRITIOUS DIET AND GOOD HEALTH ARE OUT OF REACH. TO INCREASE ACCESS TO HEALTHY FOOD, WE SUPPORT TRIBES AND NATIVE COMMUNITIES AS THEY BUILD SUSTAINABLE FOOD SYSTEMS THAT IMPROVE HEALTH, STRENGTHEN FOOD SECURITY AND INCREASE THE CONTROL OVER NATIVE AGRICULTURE AND FOOD SYSTEMS. FIRST NATIONS PROVIDES THIS ASSISTANCE IN THE FORM OF FINANCIAL AND TECHNICAL SUPPORT, INCLUDING TRAINING MATERIALS, TO PROJECTS THAT ADDRESS AGRICULTURE AND FOOD SECTORS IN NATIVE COMMUNITIES. FIRST NATIONS ALSO UNDERTAKES RESEARCH PROJECTS THAT BUILD THE KNOWLEDGE AND UNDERSTANDING OF NATIVE AGRICULTURE AND FOOD SYSTEMS ISSUES, AND INFORM NATIVE COMMUNITIES ABOUT INNOVATIVE IDEAS AND BEST PRACTICES. WE ALSO PARTICIPATE IN POLICY FORUMS THAT HELP DEVELOP LEGISLATIVE AND REGULATORY INITIATIVES WITHIN THIS SECTOR. FIRST NATIONS SUPPORTS A REGIONAL AND NATIONAL NETWORK OF NATIVE FOOD SECTOR AND RELATED ORGANIZATIONS. FIRST NATIONS CONDUCTS ITS WORK IN THIS AREA UNDER ITS BROAD NATIVE AGRICULTURE AND FOOD SYSTEMS INITIATIVE (NAFSI). |
| FORM 990, PAGE 2, PART III, LINE 4C | NATIVE LANDS STEWARDSHIP NATIVE AMERICAN COMMUNITIES HAVE SUSTAINABLY MANAGED THEIR LANDS FOR THOUSANDS OF YEARS, CULTIVATING, ADAPTING, AND TRANSFERRING TRADITIONAL ECOLOGICAL KNOWLEDGE OVER MANY GENERATIONS. THIS EXPANSIVE RESERVOIR OF KNOWLEDGE AND DEEP CONNECTION TO LAND KEEP NATIVE COMMUNITIES STRONG AND ENCOURAGE THE LAND TO BE MORE PRODUCTIVE. SUCH RELATIONSHIPS ALSO BENEFIT THE NATURAL WORLD THAT WE DEPEND ON, AND THE IMPORTANCE OF BEING IN HARMONY AND TRUE CONNECTION WITH PLACES. IN MAY 2019, THEUNITED NATIONS GLOBAL ASSESSMENT REPORT ON BIODIVERSITY AND ECOSYSTEM SERVICESFOUND THAT ENVIRONMENTAL IMPACTS WERE LESS SEVERE OR AVOIDED IN AREAS HELD OR MANAGED BY INDIGENOUS PEOPLES AND LOCAL COMMUNITIES. THE GOAL OF THESTEWARDING NATIVE LANDSPROGRAM IS TO PROVIDE FINANCIAL AND TECHNICAL ASSISTANCE TO SUPPORT NATIVE ECOLOGICAL STEWARDSHIP AND IMPROVE NATIVE CONTROL OF AND ACCESS TO ANCESTRAL LANDS AND RESOURCES TO ENSURE THE SUSTAINABLE, ECONOMIC, SPIRITUAL AND CULTURAL WELL-BEING OF NATIVE COMMUNITIES. |
| FORM 990, PAGE 2, PART III, LINE 4D | INVESTING IN NATIVE YOUTH FIRST NATIONS BELIEVES THAT NATIVE YOUTH REPRESENT THE FUTURE OF NATIVE COMMUNITIES, AND THAT THEIR HEALTH AND WELL-BEING DETERMINE THE FUTURE HEALTH AND WELL-BEING OF A COMMUNITY OVERALL. BY INVESTING IN YOUTH AND GIVING THEM A SENSE OF PLACE AND TRADITION IN THE COMMUNITY, A COMMUNITY ENSURES THAT IT WILL HAVE BRIGHT AND CAPABLE FUTURE LEADERS. FIRST NATIONS INVESTS IN NATIVE YOUTH AND THEIR FAMILIES THROUGH MANY PROGRAMS, BUT THE CORNERSTONE OF OUR YOUTH EFFORTS IS THE NATIVE YOUTH AND CULTURE FUND, WHICH ANNUALLY PROVIDES GRANT SUPPORT TO NUMEROUS YOUTH-RELATED PROJECTS. WE ALSO HAVE A RANGE OF FINANCIAL EDUCATION PROGRAMS THAT ARE SPECIFICALLY GEARED TOWARD NATIVE YOUTH, INCLUDING THE CRAZY CASH CITY REALITY FAIR AND THE PENDING FRENZY WORKSHOP. THE GOAL IS TO PROVIDE PROGRAMS THAT MEET YOUTH WHERE THEY ARE, SUPPORT THEM IN ACCOMPLISHING THEIR GOALS AND DREAMS, AND PREPARE THEM FOR AN EMPOWERED ADULTHOOD GUIDED BY THEIR CULTURES, FAMILIES AND TRADITIONS. ASSET BUILDING AND FINANCIAL EMPOWERMENT FIRST NATIONS WORKS WITH NATIVE COMMUNITIES TO RESTORE NATIVE AMERICAN CONTROL AND CULTURALLY-COMPATIBLE STEWARDSHIP OF THE ASSETS THEY OWN BE THEY LAND, HUMAN POTENTIAL, CULTURAL HERITAGE OR NATURAL RESOURCES AND TO ESTABLISH NEW ASSETS FOR ENSURING THE LONG-TERM VITALITY OF NATIVE COMMUNITIES. WE HELP NATIVE COMMUNITIES CREATE AND CONTROL THE WAY IN WHICH NATIVE ASSETS ARE VALUED, AS WELL AS WHETHER TO MONETIZE THOSE ASSETS. WE ALSO WORK WITH NATIVE COMMUNITIES TO INCREASE FINANCIAL INVESTMENT LEVELS AND ECONOMIC GROWTH. THIS INCLUDES OFFERING EDUCATION AND RESOURCES TO IMPLEMENT THEIR OWN APPROACHES AND SOLUTIONS, INCLUDING ONGOING AND ALWAYS-IMPROVING TRAININGS TO RESPOND TO THE CHANGING DEMANDS IN NATIVE COMMUNITIES. PUBLIC EDUCATION AS A CRITICAL COMPONENT OF ITS OVERALL WORK, FIRST NATIONS CONDUCTS WIDESPREAD PUBLIC EDUCATION AND OUTREACH ACTIVITIES ON MANY FRONTS AND POTENTIALLY USING ANY AND ALL MEDIA. THE PUBLIC EDUCATION/COMMUNICATIONS PROGRAM DEVELOPS AND IMPLEMENTS STRATEGIES AND TACTICS TO INCREASE PUBLIC AWARENESS AND UNDERSTANDING OF THE ISSUES AND CHALLENGES FACING NATIVE AMERICAN ECONOMIES AND COMMUNITIES, WHILE ALSO WIDELY PUBLICIZING THE EXISTENCE AND/OR AVAILABILITY OF FIRST NATIONS' PROGRAMS, PROJECTS, GRANTS, TRAINING AND TECHNICAL ASSISTANCE SERVICES. THE PROGRAM WORKS ACROSS THE ORGANIZATION AND SERVES THE EDUCATIONAL AND INFORMATIONAL NEEDS OF THE ORGANIZATION'S CONSTITUENTS, INCLUDING THOSE OF TRIBES AND NATIVE NONPROFIT ORGANIZATIONS. THE PUBLIC EDUCATION PROGRAM LEVERAGES THIS AWARENESS, AS POSSIBLE, TO INCREASE OVERALL SUPPORT FOR THE BENEFIT OF NATIVE PEOPLES THROUGHOUT THE UNITED STATES. CALIFORNIA TRIBAL FUND WITH A MISSION TO INVEST IN THE VIABILITY AND VISIBILITY OF CALIFORNIA TRIBAL NATIONS AND COMMUNITIES, THE CALIFORNIA TRIBAL FUND SUPPORTS CALIFORNIA-BASED, CALIFORNIA-NATIVE-LED NONPROFITS AND TRIBAL PROGRAMS. THROUGH KEY PROGRAM AREAS -- STEWARDSHIP OF ANCESTRAL LANDS AND WATERS, TRIBAL COMMUNITY FOOD SOVEREIGNTY, CULTURE, AND FIRE AND DROUGHT -- THE FUND IS DESIGNED TO MEET THE UNIQUE NEEDS OF CALIFORNIA NATIVE COMMUNITIES. |
| FORM 990, PAGE 6, PART VI | MATERIAL DIFFERENCES IN VOTING RIGHTS EXPLANATION THE PRESIDENT, MICHAEL ROBERTS, IS A VOTING MEMBER OF THE GOVERNING BODY BUT IS COMPENSATED THROUGH THE ORGANIZATION. THEREFORE, HE IS NOT CONSIDERED AN INDEPENDENT VOTING MEMBER OF THE GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | BOARD MEMBERS ARE PRESENTED WITH DRAFT COPIES OF THE FORM 990 AND ALL SCHEDULES AND ATTACHMENTS. THEY ARE ASKED TO REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BYLAWS PROVIDE THE CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS. THE EMPLOYEE HANDBOOK PROVIDES THE CONFLICT OF INTEREST POLICY FOR EMPLOYEES. BOARD MEMBERS VERBALLY DISCLOSE CONFLICTS OF INTEREST. BOARD MEMBERS ARE REQUIRED TO COMPLETE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | BOARD MEMBERS APPROVE THE PRESIDENT'S SALARY AT LEAST ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15B | BOARD MEMBERS APPROVE THE PRESIDENT'S SALARY AND ARE INFORMED OF THE SALARIES OF OTHER KEY EMPLOYEES. THEY ARE ALL FAMILIAR WITH THE NOT-FOR- PROFIT SECTOR AND THE ENVIRONMENT IN WHICH FIRST NATIONS WORKS AND FROM WHICH IT RECRUITS EMPLOYEES. THEREFORE, THE BOARD HAS SUFFICIENT KNOWLEDGE TO EVALUATE AND APPROVE THESE SALARIES. |
| FORM 990, PAGE 6, PART VI, LINE 17 | MARYLAND, MASSACHUSETTS, MICHIGAN, MINNESOTA, MISSISSIPPI, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, NORTH CAROLINA, NORTH DAKOTA, OHIO, OKLAHOMA, OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, UTAH, VIRGINIA, WASHINGTON, WEST VIRGINIA, WISCONSIN |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE AT THE ORGANIZATION'S WEBSITE. GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE FROM THE ORGANIZATION UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | FIELD RESEARCH AND EVALUATION 89,974 4,539 11,487 TRAINING AND EDUCATION 551,896 27,841 70,463 PUBLIC RELATIONS AND BRANDING 248,073 12,514 31,673 AGRICULTURAL DEVELOPMENT 383,466 19,344 48,959 OTHER PROFESSIONAL SERVICES 1,245,477 62,828 159,016 TOTAL 2,518,886 127,066 321,598 |
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