Na'ah Illahee Fund

What it reported doing in 2024

GRANTMAKING - Our grantmaking program provides critical support to Indigenous communities working to protect land, water, culture, and people. Our participatory approach centers Indigeous knowledge systems and ensures that grantmaking reflects the values and priorities of the communities we serve. This year, we administered three grant cycles. POWER OF CEREMONY grants enabled Tribes, cultural leaders, and families to sustain and revitalize traditional ceremonial practices by supporting seasonal and place-based cultural gatherings, spiritual practices, and intergenerational teachings. The INDIGENOUS LIFEWAYS FUND invested in preserving and sharing cultural practices like traditional foods, plant medicines, fishing, basketry, hide tanning, and language. Our funding promotes sovereignty, economic opportunities, and environmental resilience. Finally, as part of a collaborative statewide effort, our HEALTHY ENVIRONMENT FOR ALL grants resourced Native-led organizations addressing ecological disparities and uplifting the wellbeing of both land and people. We partnered with Front & Centered, Asia Pacific Cultural Center, Latino Community Fund, and the Washington State Coalition of African Community Leaders to distribute a combined $3 million in community capacity building grants across overburdened and historically underserved communities.

Financial Efficiency

• Mission deployment rate: 50.7%; rating input score 51
• Program expense ratio: 77.2%; rating input score 77
• Fundraising efficiency: $11.03 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

• Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
• Pay-setting controls: 3 of 6 controls in place; rating input score 50
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Pass
  • Written employment contract: Missing
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• Foreign activity oversight: 2 of 8 controls in place; rating input score 25
  • Claims monitoring procedures: Pass
  • Requires narrative reports: Fail
  • Conducts field audits: Fail
  • May suspend future funding: Fail
  • Requires financial reports: Fail
  • Conducts site visits: Pass
  • Requires grant agreements: Fail
  • May require repayment: Fail
• Grant itemization coverage: 97.5%; rating input score 98; 33rd percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
• Governance controls: 9 of 9 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 34.4%; rating input score 86; 86th percentile among comparable filings
• Total-asset coverage ratio: 1.44; rating input score 50; 50th percentile among comparable filings
• Liabilities to assets ratio: 0.11; rating input score 57; 57th percentile among comparable filings
• Officer compensation ratio: 11.8%; rating input score 25; 25th percentile among comparable filings

Growth

• Program expense growth: 20.4% per year; rating input score 100; 85th percentile among comparable filings
• Revenue growth: 19.1% per year; rating input score 100; 87th percentile among comparable filings
• Asset growth: 34.3% per year; rating input score 100; 95th percentile among comparable filings