Form 990 for tax year 2025

Filed by JAMESTOWN SKLALLAM TRIBAL CAPITAL INC.

Totals

Total revenue: $650,299
Total expenses: $454,484
Contributions and grants received: $609,387
Grants paid: $0
Program service revenue: $40,912
Investment income: $0
Other revenue: $0
Total assets, end of year: $1,372,234
Total liabilities, end of year: $787,200
Net assets or fund balances, end of year: $585,034
Program services expenses (Part IX): $454,484
Management and general expenses: $0
Fundraising expenses: $0
Program service expenses (Part III): $454,484

Program services were 100.0% 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.

1a · Federated campaigns

$0
1b · Membership dues

$0
1c · Fundraising events

$0
1d · Related organizations

$0
1e · Government grants (contributions)

$604,387
1f · All other contributions, gifts and grants

$5,000
1g · Noncash contributions included above

$0
2a · Program service revenue: Earned Revenue

total $40,912 · related or exempt $40,912 · unrelated business $0 · excluded $0
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6c · Rental income or loss

real property $0 · personal property $0
7c · Gain or loss

securities $0 · other assets $0
8a · Fundraising events: contributions included on line 1c

$0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0 · program services $0
2 · Grants to domestic individuals

total $0 · program services $0
3 · Grants to foreign organizations and individuals

total $0 · program services $0
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $175,795 · program services $175,795 · management and general $0 · fundraising $0
6 · Compensation of disqualified persons

total $0 · program services $0 · management and general $0 · fundraising $0
7 · Other salaries and wages

total $0 · program services $0 · management and general $0 · fundraising $0
8 · Pension plan contributions

total $0 · program services $0 · management and general $0 · fundraising $0
9 · Other employee benefits

total $83,362 · program services $83,362 · management and general $0 · fundraising $0
10 · Payroll taxes

total $0 · program services $0 · management and general $0 · fundraising $0
11a · Fees: management

total $0 · program services $0 · management and general $0 · fundraising $0
11b · Fees: legal

total $2,024 · program services $2,024 · management and general $0 · fundraising $0
11c · Fees: accounting

total $0 · program services $0 · management and general $0 · fundraising $0
11d · Fees: lobbying

total $0 · program services $0 · management and general $0 · fundraising $0
11e · Fees: professional fundraising services

total $0 · fundraising $0
11f · Fees: investment management

total $0 · program services $0 · management and general $0 · fundraising $0
11g · Fees: other

total $0 · program services $0 · management and general $0 · fundraising $0
12 · Advertising and promotion

total $0 · program services $0 · management and general $0 · fundraising $0
13 · Office expenses

total $6,992 · program services $6,992 · management and general $0 · fundraising $0
14 · Information technology

total $6,652 · program services $6,652 · management and general $0 · fundraising $0
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $6,000 · program services $6,000 · management and general $0 · fundraising $0
17 · Travel

total $10,044 · program services $10,044 · management and general $0 · fundraising $0
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $5,000 · program services $5,000 · management and general $0 · fundraising $0
20 · Interest

total $7,208 · program services $7,208 · management and general $0 · fundraising $0
21 · Payments to affiliates

total $0 · program services $0 · management and general $0 · fundraising $0
22 · Depreciation, depletion and amortization

total $0 · program services $0 · management and general $0 · fundraising $0
23 · Insurance

total $513 · program services $513 · management and general $0 · fundraising $0
24a · Other expenses: Loan Loss Reserve

total $36,967 · program services $36,967 · management and general $0 · fundraising $0
24b · Other expenses: Dues

total $890 · program services $890 · management and general $0 · fundraising $0
24c · Other expenses: Grant funded loans

total $113,037 · program services $113,037 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $253,274 · end of year $637,444
2 · Savings and temporary cash investments

beginning of year $0 · end of year $0
3 · Pledges and grants receivable

beginning of year $54,060 · end of year $0
4 · Accounts receivable

beginning of year $0 · end of year $0
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $595,129 · end of year $730,194
8 · Inventories for sale or use

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $0 · end of year $0
10a · Land, buildings and equipment: cost or other basis

$4,596
10b · Land, buildings and equipment: accumulated depreciation

$0
10c · Land, buildings and equipment, net

beginning of year $4,596 · end of year $4,596
11 · Investments: publicly traded securities

beginning of year $0
12 · Investments: other securities

beginning of year $0
13 · Investments: program-related

beginning of year $0
14 · Intangible assets

beginning of year $0
15 · Other assets

beginning of year $0
17 · Accounts payable and accrued expenses

beginning of year $0 · end of year $0
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $0 · end of year $42,485
20 · Tax-exempt bond liabilities

beginning of year $0 · end of year $0
21 · Escrow or custodial account liability

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $517,840 · end of year $744,715
25 · Other liabilities

beginning of year $0
27 · Net assets without donor restrictions

beginning of year $389,219 · end of year $585,034
28 · Net assets with donor restrictions

beginning of year $0 · end of year $0

Mission and programs · 2025

Mission

Our mission is to "Foster and facilitate sustainable economic developments and business ventures in tribal and adjoining rural communities". We fulfill our mission by providing credit builder, microenterprise, small business, and Tribal enterprise financial products and associated development services. Specifically offering flexible and affordable small loans, technical assistance, and credit counseling for: * Financially distressed individuals. * Small and startup businesses that do not typically qualify for traditional financing. * Tribal commercial enterprises such as maritime, fisheries, seafood, and forestry industries. * Businesses focused on creating jobs, supporting entrepreneurship, and community development.

Activities or mission (Part I)

JST Capital operates a revolving loan fund providing access to capital for underserved borrowers. Loan repayments are recycled into new loans to expand impact. During 2025, the organization managed a portfolio of 64 loans totaling approximately $701,000 and program service revenue of $40,912. As a Department of Treasury Certified Native Community Development Financial Institution (CDFI), we originate and service micro loans to consumers and businesses in our rural community that don't qualify for traditional sources of financing, in conjunction with financial education and credit counseling.

We are a revolving loan fund with a total outstanding loan portfolio size of $701,000, comprised of 47 small dollar consumer loans and 17 microenterprise loans. We earned $34,949 if interest revenue and $5,963 of fee revenue on our portfolio in 2025 for total program service revenue of $40,912. Microloans are our only product offering. Our other financial services are credit counseling, technical assistance, and business plan development services which are free of charge to our borrowers and in conjunction with each loan we offer.

Expenses $454,484 · Grants $609,387 · Revenue $650,299

As filed on the 2025 return.

Listed in Part VII

Johanna Bartee

Executive Director

Total calculated

$179,432

From this org

$121,715

From related orgs

$0

Other

$57,717

Hours/week

40

Schedule J breakdown matched by us

Base

$121,715

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$57,717

Filer's total

$179,432
Krissy Webb

Loan Portfolio Administrative Assistant

Total calculated

$79,725

From this org

$54,080

From related orgs

$0

Other

$25,645

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 · Independent compensation consultant
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

The filer's explanations (Part III)

Schedule J, Part I, Line 3: The Executive Director position salary is approved by the Board of Directors. The job description and salary range is prepared by an independent consultant and approved by the Jamestown S'Klallam Tribe.

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

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2025
Filed: 14 April 2026
IRS schema version: 2025v4.0
Source object: 202611059349302061

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