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Nonprofiteer
← NIA TERO FOUNDATION

Form 990 for tax year 2024

Filed by NIA TERO FOUNDATION.

Totals

Total revenue
$32,904,805
Total expenses
$42,466,297
Contributions and grants received
$31,017,971
Grants paid
$23,048,675
Program service revenue
$216,888
Investment income
$2,868,655
Other revenue
-$1,198,709
Total assets, end of year
$80,555,234
Total liabilities, end of year
$5,597,700
Net assets or fund balances, end of year
$74,957,534
Program services expenses (Part IX)
$36,533,184
Management and general expenses
$4,863,141
Fundraising expenses
$1,069,972
Program service expenses (Part III)
$36,533,184

Program services were 86.0% 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.

  • 1f · All other contributions, gifts and grants

    $31,017,971

  • 2a · Program service revenue: LICENSE AND SCREENING FEES

    total $196,962 · related or exempt $196,962

  • 2b · Program service revenue: PRODUCTION SERVICE FEES

    total $19,926 · related or exempt $19,926

  • 3 · Investment income

    total $2,512,959 · excluded $2,512,959

  • 7a · Gross sales of assets other than inventory

    securities $56,694,466

  • 7b · Less cost or other basis and sales expenses

    securities $56,338,770

  • 7c · Gain or loss

    securities $355,696

  • 7d · Net gain or loss

    total $355,696 · excluded $355,696

  • 11a · Other revenue: LOSS ON FOR. CURR. EX.

    total -$1,522 · excluded -$1,522

  • 11b · Other revenue: IMPAIRMENT OF CAPITALIZED FILM CO

    total -$1,197,187 · excluded -$1,197,187

  • 11e · Other revenue, total

    -$1,198,709

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,965,304 · program services $3,965,304

  • 2 · Grants to domestic individuals

    total $40,000 · program services $40,000

  • 3 · Grants to foreign organizations and individuals

    total $19,043,371 · program services $19,043,371

  • 5 · Compensation of officers, directors and key employees

    total $1,939,116 · program services $837,731 · management and general $1,101,385

  • 7 · Other salaries and wages

    total $5,277,271 · program services $3,091,760 · management and general $1,557,938 · fundraising $627,573

  • 8 · Pension plan contributions

    total $259,443 · program services $147,175 · management and general $83,225 · fundraising $29,043

  • 9 · Other employee benefits

    total $513,514 · program services $276,761 · management and general $180,836 · fundraising $55,917

  • 10 · Payroll taxes

    total $470,065 · program services $256,140 · management and general $172,002 · fundraising $41,923

  • 11b · Fees: legal

    total $297,257 · program services $136,611 · management and general $160,646

  • 11c · Fees: accounting

    total $43,126 · management and general $43,126

  • 11f · Fees: investment management

    total $133,323 · management and general $133,323

  • 11g · Fees: other

    total $5,946,525 · program services $5,391,954 · management and general $456,163 · fundraising $98,408

  • 13 · Office expenses

    total $91,905 · program services $55,971 · management and general $35,195 · fundraising $739

  • 14 · Information technology

    total $161,663 · management and general $161,663

  • 16 · Occupancy

    total $387,444 · program services $154,449 · management and general $193,006 · fundraising $39,989

  • 17 · Travel

    total $1,197,921 · program services $992,772 · management and general $149,254 · fundraising $55,895

  • 19 · Conferences, conventions and meetings

    total $1,536,374 · program services $1,330,295 · management and general $130,645 · fundraising $75,434

  • 22 · Depreciation, depletion and amortization

    total $424,886 · program services $345,027 · management and general $59,894 · fundraising $19,965

  • 23 · Insurance

    total $135,071 · program services $105,669 · management and general $20,389 · fundraising $9,013

  • 24a · Other expenses: EQUIPMENT AND SOFTWARE

    total $475,060 · program services $248,221 · management and general $212,077 · fundraising $14,762

  • 24b · Other expenses: SUBSCRIPTIONS & PUBLICA

    total $59,312 · program services $53,806 · management and general $4,823 · fundraising $683

  • 24c · Other expenses: LICENSES, FEES & TAXES

    total $38,909 · program services $38,026 · management and general $839 · fundraising $44

  • 24d · Other expenses: MISCELLANEOUS

    total $27,883 · program services $22,141 · management and general $5,158 · fundraising $584

  • 24e · All other expenses

    total $1,554 · management and general $1,554

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,045,278 · end of year $1,838,253

  • 2 · Savings and temporary cash investments

    beginning of year $9,082,746 · end of year $5,703,976

  • 3 · Pledges and grants receivable

    beginning of year $7,426,545 · end of year $11,655,656

  • 4 · Accounts receivable

    beginning of year $30,772 · end of year $49,583

  • 9 · Prepaid expenses and deferred charges

    beginning of year $247,192 · end of year $277,290

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

    $968,183

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

    $434,543

  • 10c · Land, buildings and equipment, net

    beginning of year $519,362 · end of year $533,640

  • 11 · Investments: publicly traded securities

    beginning of year $70,361,098 · end of year $59,563,704

  • 15 · Other assets

    beginning of year $2,474,641 · end of year $933,132

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,755,599 · end of year $1,458,401

  • 18 · Grants payable

    beginning of year $4,674,695 · end of year $3,371,365

  • 25 · Other liabilities

    beginning of year $948,915 · end of year $767,934

  • 27 · Net assets without donor restrictions

    beginning of year $66,768,039 · end of year $58,532,974

  • 28 · Net assets with donor restrictions

    beginning of year $17,040,386 · end of year $16,424,560

Mission and programs · 2024

Mission

NIA TERO WORKS ALONGSIDE INDIGENOUS PEOPLES TO SECURE THEIR GUARDIANSHIP OF VITAL ECOSYSTEMS. INDIGENOUS PEOPLES ARE GUARDIANS OF EARTH.(SEE SCHEDULE O)

Activities or mission (Part I)

TO SECURE INDIGENOUS GUARDIANSHIP OF VITAL ECOSYSTEMS.

  • UPHOLD: PLACE-ANCHORED PARTNERSHIP WITH INDIGENOUS PEOPLES:NIA TERO IS COMMITTED TO WORKING ALONGSIDE INDIGENOUS PEOPLES IN GEOGRAPHIES CENTRAL TO THE WELL-BEING OF ALL HUMANITY. OUR INITIAL REGIONS INCLUDE THE PACIFIC ISLANDS, AMAZONIA, AND NORTH AMERICA, WHERE WE WORK WITH INDIGENOUS PEOPLES WHO SHARE A COLLECTIVE TERRITORY AND HAVE STRONG GOVERNANCE SYSTEMS IN PLACE TO PROTECT THEIR HOMELANDS AND WATERS. IN ADDITION TO OUR GROWING NETWORK OF PARTNERS IN REGIONS, WE ALSO ARE PARTNERING ON AN INITIATIVE CALLED THE WAYFINDERS CIRCLE, A FELLOWSHIP OF 12 INITIAL MEMBERS FROM ACROSS SEVEN SOCIO-CULTURAL REGIONS WITH A WILLINGNESS AND CAPACITY TO SHARE THEIR VISION AND EXPERIENCES TO INSPIRE ALL PEOPLE TO RE-IMAGINE DEVELOPMENT, CONSERVATION, AND THE WAY WE RELATE TO EACH (CONTINUED ON SCHEDULE O) OTHER AND EARTH. IN TOTAL, OUR PLACE-ANCHORED PARTNERSHIPS SUPPORT INDIGENOUS PEOPLES WHO ARE GUARDIANS OF OVER 100 MILLION HECTARES OF TERRITORY.

    Expenses $23,816,044 · Grants $20,575,141

  • EXPAND: AMPLIFICATION AND SCALING:IN ORDER TO EXPAND RECOGNITION AND SUPPORT FOR INDIGENOUS GUARDIANSHIP WORLDWIDE, NIA TERO IS PURSUING THREE ONGOING BODIES OF WORK THAT INTEGRATE BOTH OUR PLACE-ANCHORED PARTNERSHIPS AS WELL INDIGENOUS PEOPLES, AS WELL AS ALIGNED ORGANIZATIONS, NETWORKS AND INITIATIVES, OUTSIDE OF THOSE PARTNERSHIPS. FIRST, THROUGH GRANTMAKING, CONVENING AND DIRECT TECHNICAL SUPPORT TO INDIGENOUS PEOPLES AND THEIR CHOSEN ALLIES, WE PROVIDE SUPPORT TO STRENGTHEN POLICY FRAMEWORKS, SECURITY AND SELF-GOVERNANCE OF INDIGENOUS PEOPLES. SECOND, THROUGH STRATEGIC CONVENING AND FACILITATION, AS WELL AS TARGETED GRANTMAKING AND FUNDRAISING, WE ARE WORKING TO INCREASE DIRECT FINANCING FOR INDIGENOUS GUARDIANSHIP. AND LASTLY, THROUGH COMPELLING (CONTINUED ON SCHEDULE O) STORYTELLING AND COMMUNICATIONS, WE SUPPORT THE ELEVATION OF VOICE, WAYS AND MEANS OF INDIGENOUS PEOPLES TO INCREASE AWARENESS OF INDIGENOUS GUARDIANSHIP AND INSPIRE CHANGE.

    Expenses $8,642,126 · Grants $2,473,533 · Revenue $216,888

  • OTHER PROGRAM SERVICES: ALL OF NIA TERO'S WORK IS DONE THROUGH AND WITH OTHERS, FROM THE INDIGENOUS PEOPLES WHO INSPIRE AND LEAD US, TO OUR FOUNDING PARTNERS AND LIKE-MINDED INSTITUTIONS. NIA TERO HAS BEEN WORKING WITH REGIONAL AND GLOBAL ADVISORS, PLACE-ANCHORED PARTNERS, AND LIKE-MINDED INSTITUTIONS TO DESIGN AND DEVELOP STRATEGIES THAT WILL HELP US ACHIEVE OUR MISSION.

    Expenses $2,896,293

  • SCIENCE AND LEARNING:NIA TERO IS COMMITTED TO GATHERING KNOWLEDGE THAT CAN ENABLE MEASUREMENT OF THE IMPACT OF OUR PARTNERSHIPS THROUGH BOTH STANDARD SOCIAL AND ECOLOGICAL INDICATORS AS WELL AS INDICATORS OF WELL-BEING DEFINED BY OUR INDIGENOUS PARTNERS THEMSELVES. THIS INCLUDES DEVELOPING SYSTEMS THAT COMBINE TRADITIONAL ENVIRONMENTAL METRICS WITH BIOCULTURAL METRICS THAT ARE DEFINED AND MEASURED BY OUR INDIGENOUS PARTNERS.

    Expenses $1,178,721

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Peter Seligmann

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $795,577
    From this org
    $740,282
    From related orgs
    $0
    Other
    $55,295
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $618,279
    Bonus
    $122,003
    Other
    $0
    Deferred
    $20,700
    Nontaxable benefits
    $34,595
    Filer's total
    $795,577
  • Joseph Williams

    CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Myrna Cunningham Kain

    VICE-CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Jupta Itoewaki

    DIRECTOR (FROM 10/24)

    Total calculated
    $0
    Hours/week
    2
  • Victoria Tauli Corpuz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Anne Marie Burgoyne

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Michael Crow

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Yo-Yo Ma

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Nemonte Nenquimo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Brenda Pipestem

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Kevin Starr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Nainoa Thomson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Liam Kokaua

    DIRECTOR (UNTIL 10/24)

    Total calculated
    $0
    Hours/week
    1
  • Tina-Marie Wilhelm

    CHIEF STRATEGY & EXT. AFFAIRS OFF.

    Total calculated
    $426,551
    From this org
    $385,723
    From related orgs
    $0
    Other
    $40,828
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $328,353
    Bonus
    $57,370
    Other
    $0
    Deferred
    $9,571
    Nontaxable benefits
    $31,257
    Filer's total
    $426,551
  • Christopher Filardi

    CHIEF PROGRAM OFFICER

    Total calculated
    $411,180
    From this org
    $356,858
    From related orgs
    $0
    Other
    $54,322
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $325,623
    Bonus
    $31,235
    Other
    $0
    Deferred
    $20,700
    Nontaxable benefits
    $33,622
    Filer's total
    $411,180
  • Jessica Schroeder

    SR MD, DIR., OPERATIONS

    Total calculated
    $305,808
    From this org
    $276,591
    From related orgs
    $0
    Other
    $29,217
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $252,220
    Bonus
    $24,371
    Other
    $0
    Deferred
    $15,232
    Nontaxable benefits
    $13,985
    Filer's total
    $305,808
  • Margarita Mora Teran

    SR MD, PARTNERSHIPS

    Total calculated
    $315,084
    From this org
    $279,078
    From related orgs
    $0
    Other
    $36,006
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $254,403
    Bonus
    $24,675
    Other
    $0
    Deferred
    $16,539
    Nontaxable benefits
    $19,467
    Filer's total
    $315,084
  • David Rothschild

    SR DIRECTOR, PARTNERSHIPS

    Total calculated
    $270,800
    From this org
    $231,722
    From related orgs
    $0
    Other
    $39,078
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $214,418
    Bonus
    $17,304
    Other
    $0
    Deferred
    $13,217
    Nontaxable benefits
    $25,861
    Filer's total
    $270,800
  • David Cook

    SR DIR., STRATEGY & PLANNING

    Total calculated
    $270,559
    From this org
    $224,559
    From related orgs
    $0
    Other
    $46,000
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,816
    Bonus
    $14,743
    Other
    $0
    Deferred
    $13,514
    Nontaxable benefits
    $32,486
    Filer's total
    $270,559
  • Lauren Guzauskas

    MD DIR., DEVELOPMENT

    Total calculated
    $255,838
    From this org
    $241,313
    From related orgs
    $0
    Other
    $14,525
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $223,065
    Bonus
    $18,248
    Other
    $0
    Deferred
    $13,805
    Nontaxable benefits
    $720
    Filer's total
    $255,838
  • Jonathan Davis

    SR DIRECTOR OF FINANCE

    Total calculated
    $252,265
    From this org
    $227,078
    From related orgs
    $0
    Other
    $25,187
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $210,012
    Bonus
    $17,066
    Other
    $0
    Deferred
    $13,816
    Nontaxable benefits
    $11,371
    Filer's total
    $252,265

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

  • 1a · First-class or charter travel
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
IN REMOTE LOCATIONS WHERE COMMERICIAL SERVICE IS NOT AVAILABLE, NIA TERO WILL CHARTER PLANES/HELICOPTERS. OUR TEAM HAS THE OPTION OF FLYING BUSINESS/FIRST CLASS FOR FLIGHTS.
PART I, LINE 7
BONUS COMPENSATION BASED UPON PERFORMANCE IS REPORTED IN SCHEDULE J, PART II, COLUMN II

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
2024
Filed
4 November 2025
IRS schema version
2024v5.2
Source object
202513089349302416

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

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