Nimiipuu Community Development Fund
Nonprofit profile at a glance
- EIN
- 471926181
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024, Form 990-EZ 2017
- Location
- Lapwai, ID, USA
- Phone
- 2086213729
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $1,488,572
- Expenses
- $859,913
- Assets
- $2,844,654
- Liabilities
- $954,923
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Highest reported compensation
- Jonelle Yearout (Executive Dir.): $80,973 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Nimiipuu advances the prosperity of Nez Perce Tribal and local communities by expanding access to capital, housing, and entrepreneurship. We provide tailored financial products and services that support economic development and self-determination across the Nez Perce communities and surrounding region.
What it reported doing in 2024
In fiscal year 2025 NCDF provided capital to 175 individuals, businesses and home rehabilitation loan clients. NCDF provided 229 individuals with financial education/ literacy services and 394 entrepreneurs and businesses with entrepreneurial focused training and technical assistance.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 42
- Transparency & Controls: 86
- Accountability: 21
- Sustainability: 72
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 29.4%; rating input score 29
- Program expense ratio: 50.9%; rating input score 51
- Fundraising efficiency: $82.59 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 42.2%; rating input score 90; 90th percentile among comparable filings
- Total-asset coverage ratio: 3.31; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 0.34; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 9.4%; rating input score 39; 39th percentile among comparable filings
Growth
- Program expense growth: 14% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: 18.1% per year; rating input score 100; 83rd percentile among comparable filings
- Asset growth: 25.9% per year; rating input score 100; 88th percentile among comparable filings
Details
- Where the money goes: 29.4% of revenue deployed · 50.9% of spending went to programs
- Governance: 0 of 6 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $437K in reported program spending
- Leadership: top reported pay $81K · 7 people listed
- Consistency: 28 of 29 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 7 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 29/100.
- High — Accountability: Independent voting board scored 0/100.
- Review — Financial Efficiency: Program expense ratio scored 51/100.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- Moderate — Sustainability: Officer compensation ratio scored 39/100.