The Tiwahe Foundation

Nonprofit profile at a glance

EIN
264377588
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Minneapolis, MN, USA
Phone
6127220999
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$921,287
Expenses
$1,164,372
Assets
$8,807,608
Liabilities
$58,150

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • NIKKI PIERATOS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • NIKKI PIERATOS (EXECUTIVE DIRECTOR): $182,585 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2024

In 2023-2024, we continued the programming for the partnership we started with the ozhigin fellows in 2022 (they were paid their fellowship stipends in 2022). The oyate leadership network (oln or 'oyate') originated over ten years ago as an outgrowth or next stage of tiwahe's existing aifep grantmaking program to connect and resource our community members and organizations to their next stages of growth through a cohort-style learning community to where they connect with other native leaders to learn from each other's strengths, unique experiences, and leadership practices. (continued on schedule o) unlike aifep, oyate (dakota for "the people or "nation") is statewide, and we have alumni representing most of the eleven tribal nations in Minnesota, as well as other cities with large native populations like duluth and bemidji. Oln is to be the connective tissue for native leaders across generations and geographies within Minnesota. Oyate has been revitalized to respond to the many widespread requests to do more as a keystone organization for native leadership within Minnesota and help establish what "indigenous leadership" means with our communities, deepening avenues to reconnect or deepen cultural practices and traditional teachings. Tiwahe wants to see oln supporting an active and growing community of alumni, entrepreneurs, native language practitioners, educators, wisdom-keepers, creating connections and resources. We want our native leaders to "have a relative wherever they go and to participate reciprocally in the network as it is an infinity loop for exchanging talents, knowledge, and opportunities. Oln is being rebuilt with our dakota and anishinaabe values at the center of program design because our people flourish in spaces and systems that are relational, restorative, and recognize our spiritual needs. With past alum, our wisdom council, and others, we developed a working indigenous leadership change theory, that captures the collective vision for oyate: "connecting indigenous peoples to our cultures, values, and languages fosters transformative wellness outcomes that ripple throughout family and community circles. Our oyate leadership network facilitates experiential learning communities that reveal how actively caretaking cultural teachings moves cultural knowledge from "what we know" to how we live, ensuring that indigenous values guide our actions, decisions, and leadership styles. This allows our people to heal and grow by uplifting relational ways of being as we help each other cultivate unique identities as indigenous leaders, connected, supported, and continually learning as cultural knowledge is built and shared over time through community care. This process honors our interconnection and power to restore the traditional pathways of knowledge for future generations." the relaunch of the oyate program has already begun, and it is iterative and will span over several years. Our work supports individuals and organizations through direct resourcing and programming, culturally-centered leadership and network development designed to infuse diverse personal, professional and cultural networks with the strength and wisdom of american indians living in Minnesota. Some of the impacts we anticipate are: 1) increased social capital, connections, and access to resources for our people 2) enhanced recognition and agency as a hub for native leadership across all ages, 3) increased data collection and analyses strengthening native evaluation, and 4) dispersion of innovative ways of leading to our wider community.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.9%; rating input score 84
  • Program expense ratio: 66.2%; rating input score 66
  • Fundraising efficiency: $7.24 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -26.4%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 7.56; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 15.7%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 15% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 83.9% of revenue deployed · 66.2% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $771K in reported program spending
  • Leadership: top reported pay $183K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 22/100.