Northwest Native Development Fund

Tax-deductible

Coulee Dam, WA501(c)(3)Human ServicesEIN 26-4216937Revenue $5.2M in FY2024

On file with the IRSthenndf.orgPo Box 154, 99116-0154 · Coulee Dam, WATax-exempt since May 2010Publicly supported charity — 170(b)(1)(A)(vi)

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To foster economic and financial independence for Native people.

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
Run by 2 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $1.9M a year · 64% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$247K
to officers and key staff · 25% of spending
Top officer’s pay higher than 50% of similar orgs
Worth a look: pay to officers and key staff is 25% of spending; over 20%.
Pt VII · Sec A
Cash reserves
141 mo
of spending, in cash
Looks good: 141.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $2.2M
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$6.2M
32% of total assets
Looks good: liabilities are 32% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.2M
+119% vs prior year
Spent
$984K
To programs
66%
Net assets
$13.3M
By yearFY2020–FY2024
Revenue
$5.2M
FY2024▲ +119%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.8M
FY2021$4.0M
FY2022$873K
FY2023$2.4M
FY2024$5.2M
Expenses
$984K
FY2024▼ -45%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.3M
FY2021$520K
FY2022$793K
FY2023$1.8M
FY2024$984K
Net assets
$13.3M
FY2024▲ +42%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.0M
FY2021$10.5M
FY2022$10.6M
FY2023$9.4M
FY2024$13.3M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $646K Management & general 27% · $261K Fundraising 8% · $77K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $247K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$115,413Pt VII · Sec A
Director of Finance
$96,829Pt VII · Sec A
Treasurer/Interim Ed
$26,250Pt VII · Sec A
$2,750Pt VII · Sec A
Secretary
$2,500Pt VII · Sec A
$2,250Pt VII · Sec A
$1,500Pt VII · Sec A

Jordan Ruiz’s $115K as Executive Director is at the 50th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jordan Ruiz$115,413————
Theodore Piccolo——$99,300$97,400$88,550
Cassandra Waters$96,829$92,656———
Jordan Ruiz as of 102023—$91,103———
Kim Peone—$77,450$400$800$100
Theodore Piccolo Thru 82023—$75,866———
Kimberly Peone$26,250————
Kenneth Stanger$2,250$3,150$1,000$1,600$100

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II7 listed

Programs and updates

Empowering Native people to achieve economic and financial independence.

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Provided by the organization

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3 programs · $646K · in their own filed words · FY2024
01

Indianprenuership was fostered through both group and one-on-one meetings located in omak, spokane, and coulee dam. These small business counseling sessions led to functional business plans, as well as marketing plans.

$366Kprogram expense
02

During 2024, the organization made 81 loans totaling $3,399,114. The funds were disbursed through 24 small business loans, 3 commercial loans, 3 home, and 51 consumer loans.

$243Kprogram expense
03

The organization conducted several outreach and community engagement workshops that focused on financial subjects including budgeting, homeownership, financial software, and business planning.

$37Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$2.2M
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.2M
Ln 12
Gifts and grantsLn 1h$4.4M
Fees for servicesLn 2g$741K
Investment incomeLn 3$36K
Money outPt IX
$984K
Ln 25
Programscol B$646K
Managementcol C$261K
Fundraisingcol D$77K
Owns and owesPt X
$13.3M
net assets · Ln 32
Cash and savingsLn 1–2$11.6M
Total assetsLn 16$19.6M
LiabilitiesLn 26$6.2M
PeoplePt VI, VII
7
listed · VII A
PaidVII A7
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.4M
Government grantsLn 1e$2.3M
Fundraising eventsLn 1c$24K
Fees for servicesLn 2g$741K
Investment incomeLn 3$36K
Gains on assetsLn 7−$43K
Total revenueLn 12$5.2M
Assets in detailPt X, end of year
CashLn 1$399K
SavingsLn 2$11.2M
Cash and savings togetherLn 1–2$11.6M
Land, buildings, equipmentLn 10c$490K
Other assetsLn 15$3K
Total assetsLn 16$19.6M
LiabilitiesLn 26$6.2M
Net assetsLn 32$13.3M
OperationsPt I, VI
EmployeesI 56
VolunteersI 62
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$9.0M$11.6M
Land, buildings, equipmentLn 10c$345K$490K
Total assetsLn 16$16.1M$19.6M
LiabilitiesLn 26$6.7M$6.2M
Net assetsLn 32$9.4M$13.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$268K$149K$81K$37K
Other salaries and wagesLn 7$201K$175K$24K$2K
Pension plan contributionsLn 8$4K$4K$426$43
Other employee benefitsLn 9$45K$40K$5K$452
Payroll taxesLn 10$33K$22K$8K$3K
Legal feesLn 11b$2K$2K$343
Accounting feesLn 11c$56K$870$55K$195
Other fees for servicesLn 11g$40K$1K$23K$15K
Advertising and promotionLn 12$20K$18K$2K
Office expensesLn 13$28K$20K$5K$2K
Information technologyLn 14$26K$19K$5K$2K
OccupancyLn 16$15K$10K$3K$1K
TravelLn 17$77K$59K$13K$5K
InterestLn 20$87K$87K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$65K$37K$20K$8K
Total functional expensesLn 25$984K$646K$261K$77K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $5.2M$984K$4.2M$13.3M 990 PDF
FY2023 $2.4M$1.8M$579K$9.4M 990 PDF
FY2022 $873K$793K$80K$10.6M 990 PDF
FY2021 $4.0M$520K$3.4M$10.5M 990 PDF
FY2020 $2.8M$1.3M$1.5M$7.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $5,161,913 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,723,335$4,417,092
I-9 Program service revenuePrior year $554,752$740,735
I-10 Investment incomePrior year $28,289$36,014
I-11 Other revenuePrior year $51,869−$31,928
I-12 Total revenuePrior year $2,358,245$5,161,913
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $460,970$551,585
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,317,901$432,270
I-18 Total expensesPrior year $1,778,871$983,855
I-19 Revenue less expensesPrior year $579,374$4,178,058
Part VI · Governance 0 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,161,913 across 9 lines filed
VIII-1c Fundraising events$23,727
VIII-1e Government grants$2,288,562
VIII-1f All other contributions, gifts and grants$2,104,803
VIII-1h Total contributions, gifts and grants$4,417,092
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $740,735$740,735
VIII-3 Investment incomeExcluded from tax $79,259$79,259
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$43,245−$43,245
VIII-8 Net income from fundraising eventsExcluded from tax −$31,928−$31,928
VIII-12 Total revenueRelated to mission $740,735 · Unrelated business $0 · Excluded from tax $4,086$5,161,913
Part IX · Statement of functional expenses $983,855 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $149,203 · Management $81,340 · Fundraising $37,462$268,005
IX-7 Other salaries and wagesPrograms $175,354 · Management $23,802 · Fundraising $1,905$201,061
IX-8 Pension plan contributionsPrograms $3,792 · Management $426 · Fundraising $43$4,261
IX-9 Other employee benefitsPrograms $40,277 · Management $4,526 · Fundraising $452$45,255
IX-10 Payroll taxesPrograms $22,343 · Management $8,105 · Fundraising $2,555$33,003
IX-11b Legal feesPrograms $1,944 · Management $343$2,287
IX-11c Accounting feesPrograms $870 · Management $54,724 · Fundraising $195$55,789
IX-11g Other fees for servicesPrograms $1,225 · Management $23,036 · Fundraising $15,400$39,661
IX-12 Advertising and promotionPrograms $17,905 · Management $1,837$19,742
IX-13 Office expensesPrograms $20,312 · Management $5,389 · Fundraising $1,974$27,675
IX-14 Information technologyPrograms $18,686 · Management $5,160 · Fundraising $2,025$25,871
IX-16 OccupancyPrograms $10,456 · Management $2,789 · Fundraising $1,331$14,576
IX-17 TravelPrograms $59,261 · Management $12,768 · Fundraising $5,248$77,277
IX-20 InterestPrograms $87,008$87,008
IX-23 InsuranceManagement $17,445$17,445
IX-24 Other expenses (24a–d)Programs $37,394 · Management $19,615 · Fundraising $7,930$64,939
IX-25 Total functional expensesPrograms $646,030 · Management $261,305 · Fundraising $76,520$983,855
Part X · Balance sheet $19,562,495 assets, 16 lines filed
Asset lines not itemized here account for $7,156,699; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $7,706,704$399,059
X-2 Savings and temporary cash investmentsStart of year $1,290,728$11,197,173
X-3 Pledges and grants receivableStart of year $457,980$311,306
X-9 Prepaid expenses and deferred chargesStart of year $2,200$4,900
X-10c Land, buildings and equipment, netStart of year $345,140$489,958
X-15 Other assetsStart of year $43,047$3,400
X-16 Total assetsStart of year $16,083,149$19,562,495
X-17 Accounts payable and accrued expensesStart of year $106,582$66,021
X-19 Deferred revenueStart of year $2,114,954$748,223
X-24 Unsecured notes and loans payableStart of year $4,427,730$5,407,153
X-25 Other liabilitiesStart of year $40,130$0
X-26 Total liabilitiesStart of year $6,689,396$6,221,397
X-27 Net assets without donor restrictionsStart of year $6,280,428$12,907,213
X-28 Net assets with donor restrictionsStart of year $3,113,325$433,885
X-32 Total net assets or fund balancesStart of year $9,393,753$13,341,098
X-33 Total liabilities and net assetsStart of year $16,083,149$19,562,495
Part XI · Reconciliation of net assets $13,341,098 net assets at year end
XI-1 Total revenue$5,161,913
XI-2 Total expenses$983,855
XI-3 Revenue less expenses$4,178,058
XI-4 Net assets at start of year$9,393,753
XI-8 Prior period adjustments$24,034
XI-9 Other changes in net assets−$254,747
XI-10 Net assets at end of year$13,341,098

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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