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← FIRST NATIONS DEVELOPMENT INSTITUTE

Form 990 for tax year 2023

Filed by FIRST NATIONS DEVELOPMENT INSTITUTE.

Totals

Total revenue
$36,918,534
Total expenses
$27,871,276
Contributions and grants received
$33,098,790
Grants paid
$17,102,941
Program service revenue
$356,220
Investment income
$3,429,326
Other revenue
$34,198
Total assets, end of year
$87,283,597
Total liabilities, end of year
$7,124,613
Net assets or fund balances, end of year
$80,158,984
Program services expenses (Part IX)
$24,923,830
Management and general expenses
$1,637,913
Fundraising expenses
$1,309,533
Program service expenses (Part III)
$24,923,830

Program services were 89.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $2,057,358

  • 1f · All other contributions, gifts and grants

    $31,041,432

  • 1g · Noncash contributions included above

    $1,022,168

  • 2a · Program service revenue: AFFILIATE FEES

    total $245,420 · related or exempt $245,420

  • 2b · Program service revenue: CONSULTING FEES

    total $110,800 · related or exempt $110,800

  • 3 · Investment income

    total $3,425,455 · excluded $3,425,455

  • 6a · Gross rents

    real property $34,198

  • 6c · Rental income or loss

    real property $34,198

  • 6d · Net rental income or loss

    total $34,198 · excluded $34,198

  • 7a · Gross sales of assets other than inventory

    securities $3,871

  • 7c · Gain or loss

    securities $3,871

  • 7d · Net gain or loss

    total $3,871 · excluded $3,871

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $14,920,913 · program services $14,920,913

  • 2 · Grants to domestic individuals

    total $2,032,028 · program services $2,032,028

  • 3 · Grants to foreign organizations and individuals

    total $150,000 · program services $150,000

  • 5 · Compensation of officers, directors and key employees

    total $386,042 · program services $188,825 · management and general $166,673 · fundraising $30,544

  • 7 · Other salaries and wages

    total $3,439,733 · program services $2,539,440 · management and general $516,902 · fundraising $383,391

  • 8 · Pension plan contributions

    total $46,625 · program services $35,716 · management and general $5,545 · fundraising $5,364

  • 9 · Other employee benefits

    total $446,704 · program services $325,813 · management and general $71,517 · fundraising $49,374

  • 10 · Payroll taxes

    total $310,662 · program services $222,241 · management and general $54,711 · fundraising $33,710

  • 11b · Fees: legal

    total $4,496 · program services $3,816 · management and general $193 · fundraising $487

  • 11g · Fees: other

    total $2,967,550 · program services $2,518,886 · management and general $127,066 · fundraising $321,598

  • 13 · Office expenses

    total $567,311 · program services $279,753 · management and general $114,435 · fundraising $173,123

  • 14 · Information technology

    total $110,190 · program services $16,805 · management and general $71,725 · fundraising $21,660

  • 16 · Occupancy

    total $214,352 · program services $161,550 · management and general $46,331 · fundraising $6,471

  • 17 · Travel

    total $1,154,850 · program services $970,105 · management and general $60,413 · fundraising $124,332

  • 19 · Conferences, conventions and meetings

    total $415,584 · program services $333,041 · management and general $32,097 · fundraising $50,446

  • 20 · Interest

    total $22,423 · management and general $22,423

  • 22 · Depreciation, depletion and amortization

    total $51,487 · management and general $51,487

  • 23 · Insurance

    total $23,139 · program services $375 · management and general $22,764

  • 24a · Other expenses: OTHER EXPENSES

    total $280,651 · program services $36,458 · management and general $232,164 · fundraising $12,029

  • 24b · Other expenses: PRINTING & PUBLICATIONS

    total $198,460 · program services $85,984 · management and general $24,136 · fundraising $88,340

  • 24c · Other expenses: EQUIP. & SOFTWARE MAINT.

    total $128,076 · program services $102,081 · management and general $17,331 · fundraising $8,664

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $8,613,549 · end of year $2,377,306

  • 3 · Pledges and grants receivable

    beginning of year $4,841,585 · end of year $8,892,018

  • 4 · Accounts receivable

    beginning of year $82,255 · end of year $76,200

  • 9 · Prepaid expenses and deferred charges

    beginning of year $97,908 · end of year $446,202

  • 10a · Land, buildings and equipment: cost or other basis

    $2,689,910

  • 10b · Land, buildings and equipment: accumulated depreciation

    $441,825

  • 10c · Land, buildings and equipment, net

    beginning of year $739,960 · end of year $2,248,085

  • 11 · Investments: publicly traded securities

    beginning of year $59,442,754 · end of year $73,243,786

  • 17 · Accounts payable and accrued expenses

    beginning of year $326,284 · end of year $722,960

  • 18 · Grants payable

    beginning of year $3,856,547 · end of year $6,401,653

  • 27 · Net assets without donor restrictions

    beginning of year $27,830,572 · end of year $36,219,386

  • 28 · Net assets with donor restrictions

    beginning of year $41,804,608 · end of year $43,939,598

Mission and programs · 2023

Mission

FIRST NATIONS DEVELOPMENT INSTITUTE ADVANCES AND PROMOTES THE DIRECT PARTICIPATION OF TRIBES, TRIBAL MEMBERS, AND OTHER INDIGENOUS PEOPLES IN THE FULL USE OF THE ECONOMY.

Activities or mission (Part I)

TO STRENGTHEN AMERICAN INDIAN ECONOMIES TO SUPPORT HEALTHY NATIVE COMMUNITIES.

  • 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.

    Expenses $9,772,168 · Grants $7,012,475

  • 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).

    Expenses $3,834,224 · Grants $2,079,916

  • 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.

    Expenses $8,533,684 · Grants $6,049,917

  • 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.

    Expenses $2,783,754 · Grants $1,960,633 · Revenue $356,220

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Benny Shendo Jr

    CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Marguerite Smith

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Susan Jenkins

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Shyla Sheppard

    SECRETARY

    Total calculated
    $0
    Hours/week
    2
  • Chandra Hampson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Gelvin Stevenson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Val Seqrest

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Jay Calhoun

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Michael Roberts

    PRESIDENT

    Total calculated
    $270,079
    From this org
    $250,611
    From related orgs
    $0
    Other
    $19,468
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $250,611
    Bonus
    not reported
    Other
    not reported
    Deferred
    $7,715
    Nontaxable benefits
    $11,753
    Filer's total
    $270,079
  • Thalia Mack

    FINANCE OFFI

    Total calculated
    $108,130
    From this org
    $96,351
    From related orgs
    $0
    Other
    $11,779
    Hours/week
    40
  • Jacqueline Francke

    COO

    Total calculated
    $187,599
    From this org
    $165,576
    From related orgs
    $0
    Other
    $22,023
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $165,576
    Bonus
    not reported
    Other
    not reported
    Deferred
    $5,194
    Nontaxable benefits
    $16,829
    Filer's total
    $187,599
  • Vena Briones

    POLICY RESEA

    Total calculated
    $134,730
    From this org
    $119,516
    From related orgs
    $0
    Other
    $15,214
    Hours/week
    40
  • Catherine Bryan

    COMMUNICATIO

    Total calculated
    $143,186
    From this org
    $127,426
    From related orgs
    $0
    Other
    $15,760
    Hours/week
    40
  • Rebecca Tortes

    CA TRIBAL DI

    Total calculated
    $117,587
    From this org
    $105,741
    From related orgs
    $0
    Other
    $11,846
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2023
Filed
6 March 2025
IRS schema version
2023v6.0
Source object
202510659349300341

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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