Civic Intelligence

Native Arts and Cultures Foundation Inc

EIN 26-1595870 • 501(c)3 • Portland, OR

Profile

NACF provides support to Native artists and communities, fosters creativity among Native peoples, and advocates for greater support for Native arts and cultures. For the year, our primary work consisted of individual artist fellowships, and piloting community based programming that engages communities on social impact. We also sponsored a limited number of Native arts and cultures related activities, and provided counsel to the field through a number of avenues.

800 SE 10th AvenuePortland, OR 97214

www.nativeartsandcultures.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

20th percentile

0.02x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.21x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

3rd percentile

-90%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$185,361

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

11th percentile

-8.9%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

10th percentile

-27%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets20th percentile

Assets

Down

$18,119,168

Down $3,706,773 (-17%) from 2022

Liabilities

Down

$349,656

Down $28,038 (-7.4%) from 2022

Net Assets

Down

$17,769,512

Down $3,678,735 (-17%) from 2022

Operations
Liabilities / Revenue48th percentileNet Margin3rd percentile

Revenue

Down

$1,690,754

Down $1,506,850 (-47%) from 2022

Expenses

Up

$3,220,311

Up $398,716 (+14%) from 2022

Net Income

Down

-$1,529,557

Down $1,905,566 (-507%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2014: $10,885,513Liabilities 2014: $47,447Net Assets 2014: $10,838,0662014Assets 2016: $12,314,255Liabilities 2016: $107,472Net Assets 2016: $12,206,7832016Assets 2017: $12,630,987Liabilities 2017: $232,723Net Assets 2017: $12,398,2642017Assets 2018: $10,558,136Liabilities 2018: $192,922Net Assets 2018: $10,365,2142018Assets 2019: $11,373,892Liabilities 2019: $158,537Net Assets 2019: $11,215,3552019Assets 2021: $23,796,396Liabilities 2021: $1,150,290Net Assets 2021: $22,646,1062021Assets 2022: $21,825,941Liabilities 2022: $377,694Net Assets 2022: $21,448,2472022Assets 2024: $18,119,168Liabilities 2024: $349,656Net Assets 2024: $17,769,5122024

Highlighted filing

2024

Assets$18,119,168
Liabilities$349,656
Net Assets$17,769,512
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2014: $2,778,650Expenses 2014: $1,564,875Net Income 2014: $1,213,7752014Revenue 2016: $1,380,112Expenses 2016: $1,443,728Net Income 2016: -$63,6162016Revenue 2017: $1,096,049Expenses 2017: $1,703,894Net Income 2017: -$607,8452017Revenue 2018: $726,446Expenses 2018: $1,965,117Net Income 2018: -$1,238,6712018Revenue 2019: $1,799,321Expenses 2019: $1,554,042Net Income 2019: $245,2792019Revenue 2021: $14,906,833Expenses 2021: $3,775,580Net Income 2021: $11,131,2532021Revenue 2022: $3,197,604Expenses 2022: $2,821,595Net Income 2022: $376,0092022Revenue 2024: $1,690,754Expenses 2024: $3,220,311Net Income 2024: -$1,529,5572024

Highlighted filing

2024

Revenue$1,690,754
Expenses$3,220,311
Net Income-$1,529,557
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$18,119,168
Liabilities
$349,656
Net assets
$17,769,512
Revenue
$1,690,754
Expenses
$3,220,311
Net income
-$1,529,557
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.1$0.35$17.8$1.69$3.22$1.53
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.8$0.38$21.4$3.20$2.82$0.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.8$1.15$22.6$14.9$3.78$11.1
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$0.16$11.2$1.80$1.55$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$0.19$10.4$0.73$1.97$1.24
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$0.23$12.4$1.10$1.70$0.61
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$0.11$12.2$1.38$1.44$0.06
2014Detailed filing. Detailed filing data is available for this year.$10.9$0.05$10.8$2.78$1.56$1.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$3,340,754
Mission and Program Overview

Mission

NACF provides support to Native artists and communities, fosters creativity among Native peoples, and advocates for greater support for Native arts and cultures. For the year, our primary work consisted of individual artist fellowships, and piloting community based programming that engages communities on social impact. We also sponsored a limited number of Native arts and cultures related activities, and provided counsel to the field through a number of avenues.

Native arts and cultures foundation advances equity and cultural knowledge, focusing on the power of arts and collaboration to strengthen native communities and promote positive social change with american indian, native hawaiian,and alaska native peoples in the us.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,689,713$13,929,920▼ $759,793
Land, Buildings, and Equipment, Net$5,427,623$3,692,112▼ $1,735,511
Pledges and Grants Receivable$495,178$275,890▼ $219,288
Cash and Non-Interest-Bearing Accounts$438,788$176,681▼ $262,107
Prepaid Expenses and Deferred Charges$37,489$44,565▲ $7,076
Total Assets$21,088,791$18,119,168▼ $2,969,623
Liabilities
Grants Payable$191,907$196,100▲ $4,193
Accounts Payable and Accrued Expenses$53,671$153,316▲ $99,645
Other Liabilities$240$240→ $0
Total Liabilities$245,818$349,656▲ $103,838
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,202,330$11,966,323▼ $2,236,007
Net Assets With Donor Restrictions$6,640,643$5,803,189▼ $837,454
Total Net Assets Fund Balance$20,842,973$17,769,512▼ $3,073,461
Total Liabilities and Net Assets / Fund Balance$21,088,791$18,119,168▼ $2,969,623

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,560,000-$2,560,000
Buildings$645,968$484$646,452
Other Land Buildings$486,144-$486,144

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,906,934-▲ $338,279$221,664$5,023,549
2023$4,577,561-▲ $554,866$225,493$4,906,934
2022$5,293,091-▼ $490,374$225,156$4,577,561
2021$5,162,185-▲ $362,693$231,787$5,293,091
2020$4,555,105-▲ $851,460$244,380$5,162,185
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shyla SpicerPresident & CEOFT$178,800$6,561$185,361
Kevin WashingtonDirector of FinanceFT$119,900$10,944$130,844
Andrea HanleyDirector of ProgrammingFT$111,750$12,912$124,662
Gabriella TagliocozzoChief Operating OfficerFT$102,265$7,969$110,234

Board Members and Trustees

NameTitle
Betsy RichardsChair
Valorie JohnsonVice Chair
America MeredithMember
Brian D ValloMember
Camilla RockefellerMember
Charlene TetersMember
Denise WalshMember
Elise PaschenMember
KAMANI KUALA'AUMember
Mona AbadirMember
Rob SassorMember
Sr TommieMember
Nadia SethiSecretary
Raymond FoxworthTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$937,042
Program Service Revenue
$0
Investment Income
$667,762
Other Revenue
$85,950
All Other Contributions
$937,042
Change in Net Assets
$-1,529,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,626,159
Other Expenses$1,091,852
Total Fundraising Expense$778,728
Grants and Similar Amounts Paid$502,300
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$438,037$51,620$393,862$883,519
Current Officers, Directors, Trustees, and Key Employees$313,774$99,822$137,505$551,101
Office Expenses$198,474$123,483$56,524$378,481
Grants to Domestic Orgs$301,750--$301,750
Grants to Domestic Individuals$200,550--$200,550
Travel$44,006$126,693$19,553$190,252
Fees for Services Other$48,209$63,297$43,958$155,464
Payroll Taxes$44,276$34,681$35,877$114,834
Other Employee Benefits$20,618$27,929$28,158$76,705
Fees for Services Management$16,882$42,599$15,393$74,874
Fees for Services Accounting-$50,955-$50,955
Other Expenses$48,323$25,576$12,788$48,323
Depreciation Depletion-$34,492-$34,492
Advertising$5,210$7,064$3,186$15,460
Fees for Services Legal-$7,395-$7,395
Total Functional Expenses$1,697,563$744,020$778,728$3,220,311
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
New Expressive WorksPortland, OR503(c)(3)Shift Awardee$50,000
New Mexico Community CapitalAlbuquerque, NM503(c)(3)Shift Awardee$50,000
Ninth Island Documentary LLCLos Angeles, CA503(c)(3)Shift Awardee$50,000
Ephemera LLCOmaha, NE503(c)(3)Shift Awardee$25,000
Forge Project AssociationAncram, NY503(c)(3)Shift Awardee$25,000
Kokua Kalihi Valley Comprehensive Family ServicesHonululu, HI503(c)(3)Shift Awardee$25,000
Takshanuk Watershed CouncilHaines, AK503(c)(3)Shift Awardee$25,000
Te Ao Mana IncNew York, NY503(c)(3)Shift Awardee$20,000
The Chinati FoundationMarfa, TX-Founders Fund$9,500
Southwestern Association for Indian ArtsSante Fe, NM-Founders Fund$7,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held on Behalf of Others$240
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form is prepared internally and reviewed with our finance committee of the board of directors. The form is then distributed to the full board prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Each director, officer, and staff member must annually sign a statement that affirms that each such person has (a) received a copy of our conflict of interest policy, (b) has read and understands this policy, and (c) has agreed to comply with our policy. Compliance includes the following provisions: whenever any director, officer, committee member or staff member of the foundation becomes aware that the foundation is considering a transaction that potentially creates a conflict of interest, he or she is obligated to notify the board and to disclose all material facts relating to his or her interest in the transaction. The board will determine whether an actual conflict of interest exists and take action that the board deems appropriate. The interested person may not be present when the board makes its determination other than to answer questions. If no conflict of interest is found to exist, the minutes of the meeting must record the basis of the board's determination. If the board determines that a transaction would create a conflict of interest, the transaction must be approved in advance by only those board members who do not have a conflict with respect to the transaction. Any interested person therefore must recuse himself or herself from consideration of the transaction. He or she may not vote on the transaction or be present when the vote is taken. He or she furthermore may not be present during any discussion of the transaction other than to answer questions. Interested persons, however, may be counted for the purpose of determining whether a quorum exists at the meeting even though they are temporarily absent while the transaction is considered.”

Form 990, Part VI, Section B, Line 15A

“Compensation for the president/ceo was set by the board based off original independent analysis, comparable data, and contemporaneous substantiation.”

Form 990, Part VI, Section C, Line 19

“BY REQUEST”

Filing and Contact Details

Filer

Filer Name
Native Arts and Cultures Foundation Inc
EIN
26-1595870
Phone
5033883443
Address
800 SE 10TH AVENUE, PORTLAND, OR 97214

Signing Officer

Name
Shyla Spicer
Title
President & CEO
Phone
5033883443
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shyla Spicer
Formed
2007
Legal Domicile
De
Voting Board Members
14
Independent Board Members
14
Employees
20
Volunteers
20

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
3 CENTERPOINTE DRIVE SUITE 300, LAKE OSWEGO, OR 97035-8663
Preparer
Todd D Massinger
Phone
5032205900
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Unrealized impairment loss -1,721,484.”

FORM 990, PART XII, LINE 2C:

“No changes from prior year”

Financial Statement Notes

PART X, LINE 2:

“Income taxes - the foundation is exempt from income tax under section 501(c)(3) of the internal revenue code and similar state provisions. The foundation is not classified as a private foundation. Gaap prescribes a recognition threshold and measurement process for accounting for uncertain tax positions and provides guidance on various related matters such as interest, penalties, and required disclosures. Management does not believe the foundation has any uncertain tax positions. The foundation files informational returns. Generally, these returns are subject to examination by income tax authorities for three years from the filing of a return.the foundation has not paid any interest or penalties related to its income tax positions, and there are currently no audits for any tax periods in progress. Interest or penalties assessed by taxing authorities, if any, would be included with management and general expenses.”

Schedule D, Part X, Line 2

“Income taxes - the foundation is exempt from income tax under section 501(c)(3) of the internal revenue code and similar state provisions. The foundation is not classified as a private foundation. Gaap prescribes a recognition threshold and measurement process for accounting for uncertain tax positions and provides guidance on various related matters such as interest, penalties, and required disclosures. Management does not believe the foundation has any uncertain tax positions. The foundation files informational returns. Generally, these returns are subject to examination by income tax authorities for three years from the filing of a return.the foundation has not paid any interest or penalties related to its income tax positions, and there are currently no audits for any tax periods in progress. Interest or penalties assessed by taxing authorities, if any, would be included with management and general expenses.”

Raw XML AppendixShowing 400 of 682 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0NATIVE ARTS AND CULTURES FOUNDATION ADVANCES EQUITY AND CULTURAL KNOWLEDGE, FOCUSING ON THE POWER OF ARTS AND COLLABORATION TO STRENGTHEN NATIVE COMMUNITIES AND PROMOTE POSITIVE SOCIAL CHANGE WITH AMERICAN INDIAN, NATIVE HAWAIIAN,AND ALASKA NATIVE PEOPLES IN THE US.
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IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt16CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF PROGRAMMING
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IRS990/MissionDesc0NATIVE ARTS AND CULTURES FOUNDATION ADVANCES EQUITY AND CULTURAL KNOWLEDGE, FOCUSING ON THE POWER OF ARTS AND COLLABORATION TO STRENGTHEN NATIVE COMMUNITIES AND PROMOTE POSITIVE SOCIAL CHANGE WITH AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA NATIVE PEOPLES IN THE US.
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IRS990/ProgSrvcAccomActy2Grp/Desc0LIFT: EARLY CAREER SUPPORT FOR NATIVE ARTISTS SUPPORTS EMERGING NATIVE ARTISTS TO DEVELOP NEW WORK, REFINE THEIR CRAFT, ADVANCE THEIR CAREERS, AND ESTABLISH THEIR PLACE AS VITAL CREATIVE VOICES IN THEIR COMMUNITIES. THE PROGRAM ENCOURAGES ARTISTS TO UPLIFT COMMUNITIES, ADVANCE POSITIVE SOCIAL CHANGE, POINT COURAGEOUSLY TOWARD ENVIRONMENTAL SUSTAINABILITY, AND FOSTER COMMUNAL MEANING-MAKING. THROUGH THEIR PROJECTS, LIFT ARTISTS ADDRESS CRITICAL ISSUES AROUND CULTURAL SOVEREIGNTY, ENVIRONMENTAL AND SOCIAL JUSTICE, HEALING AND WELL-BEING, AND SYSTEMIC CHANGE. LIFT PROVIDES $15,000 ON-YEAR AWARDS, ARTIST PROFESSIONAL DEVELOPMENT, MENTORSHIP, PROJECT EVALUATION, DOCUMENTATION, AND COMMUNICATIONS/MARKETING SUPPORT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0WE CONTINUE OUR INITIATIVE TO PROVIDE SMALL AWARDS SUPPORTING NATIVE ARTISTS, CULTURE BEARERS, AND ORGANIZATIONS IN PRESENTING THEIR WORK THROUGH EXHIBITIONS, EVENTS, GATHERINGS, CONFERENCES, AND OTHER COMMUNITY AND PUBLIC-FACING PROGRAMS.
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