Worldwide Indigenous Science Network FY2023 filing

Tax-deductible

Lahaina, HI501(c)(3)Arts & CultureEIN 94-3372763Revenue $1.3M in FY2023

On file with the IRSwisn.org573 Wainee St, 96761-1174 · Lahaina, HITax-exempt since May 2001Publicly supported — 509(a)(2)

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Cultural conservancy

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
$105K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
2 of 4
filings with a surplus
Average surplus $531K a year · 34% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$105K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
43 mo
of spending, in cash
Looks good: 43.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $260K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
-58% vs prior year
Spent
$783K
To programs
99%
Net assets
$2.3M
By yearFY2021–FY2024
Revenue
$1.3M
FY2023▼ -58%
Tap a bar for its year
Revenue by fiscal year
FY2021$623K
FY2022$3.0M
FY2023$1.3M
FY2024$1.3M
Expenses
$783K
FY2023▼ -33%
Tap a bar for its year
Expenses by fiscal year
FY2021$811K
FY2022$1.2M
FY2023$783K
FY2024$1.3M
Net assets
$2.3M
FY2023▲ +28%
Tap a bar for its year
Net assets by fiscal year
FY2021$38K
FY2022$1.8M
FY2023$2.3M
FY2024$2.3M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2001.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $772K Management & general 1% · $11K

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

3 people listed on the 990; $105K paid to officers and key staff.

Part VII, Section A · reportable compensation
$105,000Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Apela Colorado’s $110K as President is at the 40th percentile of top reported officer pay among 3925 $1–10M arts & culture 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021
Apela Colorado$110,000$105,000$100,000$100,000

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Worldwide Indigenous Science Network is an arts and culture nonprofit based in Lahaina, HI.

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Provided by the organization

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1 program · $783K · in their own filed words · FY2023
01

Wisn works closely with other educational nonprofits and indigenous teachers worldwide to advance wisn accredited academic programs and to preserve and disseminate teachings of indigenous people.

$783Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Novo FoundationFY2024$250K
V-DayFY2024$10K
Total grants receivedfrom 2 funders$260K
Grants paid · 8 grants · $1.3M · 2021–2024
Cultural ConservancyFY2024$460,656
Associa Socio CulturalFY2024$75,800
Nova TideCA · FY2024$43,132
Oni Foundation INCHI · FY2024$20,000
Ubiquity UniversityFY2024$10,000
Indigenous GrantsFY2023$218,311
Indigenous GrantsFY2022$215,067
Indigenous GrantsFY2021$241,547

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$75
Money outPt IX
$783K
Ln 25
Programscol B$772K
Managementcol C$11K
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$2.8M
Total assetsLn 16$2.3M
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$75
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$2.8M
Cash and savings togetherLn 1–2$2.8M
Total assetsLn 16$2.3M
LiabilitiesLn 26$0
Net assetsLn 32$2.3M
OperationsPt I, VI
EmployeesI 53
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 FY23End FY23
Cash and savingsLn 1–2$1.8M$2.8M
Total assetsLn 16$1.8M$2.8M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.8M$2.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$218K$218K
Pay of current officers, directors and key staffLn 5$105K$105K
Other salaries and wagesLn 7$131K$131K
Legal feesLn 11b$3K$2K$850
Accounting feesLn 11c$4K$4K
Advertising and promotionLn 12$4K$3K$916
Office expensesLn 13$32K$30K$2K
Information technologyLn 14$6K$1K$5K
OccupancyLn 16$22K$20K$2K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$211K$211K
Other expenses (24a–d)Ln 24$46K$46K
Total functional expensesLn 25$783K$772K$11K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.3M$1.3M−$22K$2.3M 990 PDF
FY2023 Viewing $1.3M$783K$491K$2.3M 990 PDF
FY2022 $3.0M$1.2M$1.8M$1.8M 990 PDF
FY2021 $623K$811K−$188K$38K 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 FY2023 990 (6 parts)
Part I · Summary $1,273,593 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,020,913$1,273,518
I-9 Program service revenuePrior year $317$75
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $3,021,230$1,273,593
I-13 Grants and similar amounts paidPrior year $215,067$218,311
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $238,461$260,000
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $722,926$304,647
I-18 Total expensesPrior year $1,176,454$782,958
I-19 Revenue less expensesPrior year $1,844,776$490,635
Part VI · Governance 2 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members2
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,273,593 across 4 lines filed
VIII-1f All other contributions, gifts and grants$1,273,518
VIII-1h Total contributions, gifts and grants$1,273,518
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$75
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$1,273,593
Part IX · Statement of functional expenses $782,958 across 12 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $218,311$218,311
IX-5 Pay of current officers, directors and key staffPrograms $105,000$105,000
IX-7 Other salaries and wagesPrograms $130,646$130,646
IX-11b Legal feesPrograms $2,373 · Management $850$3,223
IX-11c Accounting feesPrograms $3,560$3,560
IX-12 Advertising and promotionPrograms $2,970 · Management $916$3,886
IX-13 Office expensesPrograms $30,000 · Management $2,159$32,159
IX-14 Information technologyPrograms $1,133 · Management $5,277$6,410
IX-16 OccupancyPrograms $20,064 · Management $1,716$21,780
IX-17 TravelPrograms $1,600$1,600
IX-19 Conferences, conventions and meetingsPrograms $210,556$210,556
IX-24 Other expenses (24a–d)Programs $45,827$45,827
IX-25 Total functional expensesPrograms $772,040 · Management $10,918 · Fundraising $0$782,958
Part X · Balance sheet $2,803,504 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $1,771,252$2,803,504
X-16 Total assetsStart of year $1,806,965$2,803,504
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $0$0
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $1,806,965$2,803,504
X-33 Total liabilities and net assetsStart of year $1,806,965$2,803,504
Part XI · Reconciliation of net assets $2,312,387 net assets at year end
XI-1 Total revenue$1,273,593
XI-2 Total expenses$782,958
XI-3 Revenue less expenses$490,635
XI-4 Net assets at start of year$1,806,965
XI-10 Net assets at end of year$2,312,387

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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