Civic Intelligence

Nabi Foundadation

990 • Fiscal year 2020 • EIN 43-1967299

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 01, 2021

P O Box 25606Phoenix, AZ 85002

(480) 446-7053

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.48x

Higher debt load relative to assets than 88% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

88th percentile

0.38x

Higher debt load relative to revenue than 88% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

30th percentile

-7.7%

Higher net margin than 30% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

98th percentile

$97,613

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 24.9% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

83rd percentile

63%

Faster asset growth than 83% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

23rd percentile

-48%

Faster revenue growth than 23% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$310,617

Up $119,832 (+63%) from 2019

Net Assets

Down

$160,536

Down $30,168 (-16%) from 2019

Liabilities

Up

$150,081

Up $150,000 (+185185%) from 2019

Revenue

Down

$391,443

Down $360,863 (-48%) from 2019

Expenses

Down

$421,611

Down $262,238 (-38%) from 2019

Net Income

Down

-$30,168

Down $98,625 (-144%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2011: $11,654Liabilities 2011: $26,550Net Assets 2011: -$14,8962011Assets 2012: $50,919Liabilities 2012: $2,308Net Assets 2012: $48,6112012Assets 2013: $54,571Liabilities 2013: $4,934Net Assets 2013: $49,6372013Assets 2014: $12,416Liabilities 2014: $2,285Net Assets 2014: $10,1312014Assets 2015: $18,553Liabilities 2015: $4,452Net Assets 2015: $14,1012015Assets 2016: $79,430Liabilities 2016: $4,206Net Assets 2016: $75,2242016Assets 2017: $86,350Liabilities 2017: $6,683Net Assets 2017: $79,6672017Assets 2018: $119,181Liabilities 2018: $1,434Net Assets 2018: $117,7472018Assets 2019: $190,785Liabilities 2019: $81Net Assets 2019: $190,7042019Assets 2020: $310,617Liabilities 2020: $150,081Net Assets 2020: $160,5362020Assets 2021: $450,261Liabilities 2021: $203,071Net Assets 2021: $247,1902021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2020

Assets$310,617
Liabilities$150,081
Net Assets$160,536

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $475,4042011Expenses 2012: $667,5892012Revenue 2013: $663,262Expenses 2013: $662,236Net Income 2013: $1,0262013Revenue 2014: $821,842Expenses 2014: $861,462Net Income 2014: -$39,6202014Revenue 2015: $437,135Expenses 2015: $433,416Net Income 2015: $3,7192015Revenue 2016: $632,918Expenses 2016: $571,795Net Income 2016: $61,1232016Revenue 2017: $660,044Expenses 2017: $655,601Net Income 2017: $4,4432017Revenue 2018: $629,297Expenses 2018: $591,217Net Income 2018: $38,0802018Revenue 2019: $752,306Expenses 2019: $683,849Net Income 2019: $68,4572019Revenue 2020: $391,443Expenses 2020: $421,611Net Income 2020: -$30,1682020Revenue 2021: $818,475Expenses 2021: $731,821Net Income 2021: $86,6542021Revenue 2022: $984,484Expenses 2022: $1,231,674Net Income 2022: -$247,1902022

Highlighted filing

2020

Revenue$391,443
Expenses$421,611
Net Income-$30,168
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 1, 2021
Return Version
2020v4.1
Gross Receipts
$391,714
Mission and Program Overview

Mission

Create, encourage and support Native American youth now and through their journeys as they discover who they are, what they want to be and how they can impact future generations. The Foundation is committed to supporting Native American youth athletes by providing a platform to showcase their talents in order to obtain scholarships to help achieve their educational goals.

Nabi foundation is a national foundation committed to supporting native american youth by implementing programs that encourage higher education, sports, health and wellness and community building.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$173,000-
Rtn Earn Endowment Incm Other Fnds$190,704$160,536▼ $30,168
Cash and Non-Interest-Bearing Accounts$185,355$134,442▼ $50,913
Land, Buildings, and Equipment, Net$5,430$3,175▼ $2,255
Total Assets$190,785$310,617▲ $119,832
Liabilities
Unsecured Notes Loans Payable-$150,000-
Other Liabilities$81$81→ $0
Total Liabilities$81$150,081▲ $150,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$190,704$160,536▼ $30,168
Total Liabilities and Net Assets / Fund Balance$190,785$310,617▲ $119,832

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,175$16,480$19,655
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gina Marie ScarpaPresident CEOFT$97,613$97,613

Board Members and Trustees

NameTitle
Ernie Stevens JrChairman
Sammy GoeVice Chairman
Ralph MarchettaVice Chairman Thru 08/31/2020
Ondrea BarderTreasurer
Jason CoochwytewaTreasurer Thru 8/31/2020
Revenue and Support

Revenue Composition

Contributions and Grants
$125,469
Program Service Revenue
$266,038
Investment Income
$0
Other Revenue
$-64
All Other Contributions
$64,923
Change in Net Assets
$-30,168

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table2$40,000Fair Market Value (FMV)
Other Non Cash Contri Table2,000$10,000Fair Market Value (FMV)
Other Non Cash Contri Table4$2,800Fair Market Value (FMV)
Total Noncash Contributions2,006$52,800-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$244,604
Other Expenses$94,798
Grants and Similar Amounts Paid$82,209
Total Fundraising Expense$23,625
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$126,685--$126,685
Current Officers, Directors, Trustees, and Key Employees$78,330$9,792$9,791$97,913
Grants to Domestic Orgs$64,229--$64,229
Occupancy$10,100$5,050$5,050$20,200
Payroll Taxes$18,262$872$872$20,006
Grants to Domestic Individuals$17,980--$17,980
Fees for Services Other$17,050--$17,050
Office Expenses$7,511$3,427$3,941$14,879
Insurance$6,387$3,607$248$10,242
Information Technology$6,977$991$181$8,149
Travel$3,829$191$331$4,351
Fees for Services Accounting$763$1,113$763$2,639
Depreciation Depletion-$2,255-$2,255
Conferences and Meetings--$2,250$2,250
Advertising$1,670--$1,670
Other Expenses$1,000$574$110$1,000
Interest-$614-$614
Fees for Services Legal$413$88$88$589
Total Functional Expenses$369,412$28,574$23,625$421,611
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Gila River Indian CommunitySacaton, AZ501c3General, Covid Relief-
TOHONO O'ODAM NATION-SAN LUCY DISTRICTGila Bend, AZGovtCovid Relief-
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
Federal income taxes$81
Payroll Taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1B

Executive director gina marie scarpa and board member ralph marchetta are related through marriage.

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

The treasurer of the organization distributes a pdf copy of the 990 to all board members for review and comment prior to the return being filed.

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

At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.

Form 990, Part VI, Section B, Line 15

The executive commitee reviews the compensation for all officers and key employees by comparing their compensation to the compensation of individuals in like positions in comparable organizations using forms 990, compensation studies, and other available data. The committee then approves any changes in compensation based on this information.

Form 990, Part VI, Section C, Line 19

The organization will provide, in a timely manner, copies of all governing documents including its conflict of interest policies and financial statements when requested in writing or in person.

Filing and Contact Details

Filer

Filer Name
Nabi Foundation
EIN
43-1967299
Phone
4804467053
Address
P O BOX 25606, PHOENIX, AZ 85002

Signing Officer

Name
Gina Marie Scarpa
Title
CEO
Signed
2021-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
GinaMarie Scarpa
Formed
2002
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
2
Employees
3
Volunteers
25

Preparer

Firm
Sechler Morgan Cpas Pllc
Address
2418 W BARROW DRIVE, CHANDLER, AZ 85224
Preparer
Kristina Morgan CPA
Phone
6022302700
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IRS990/Form990PartVIISectionAGrp/PersonNm0GINA MARIE SCARPA
IRS990/Form990PartVIISectionAGrp/PersonNm1ERNIE STEVENS JR
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS FOR COLLEGIATE EDUCATION
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt16265
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc02 BASKETBALL COURTS, TOYS
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1PPE, FOOD WATER, TOYS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL, COVID RELIEF
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1COVID RELIEF
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GILA RIVER INDIAN COMMUNITY
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE NABI FOUNDATION STAFF AND BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION PROCESS AND THE AWARDING THE NABI FOUNDATION SCHOLARSHIPS AND GRANTS. FOR ETHICAL AND ACCOUNTABILITY PURPOSES, IF AN APPLICANT HAS A FAMILY OR TRIBAL AFFILIATION WITH ANY STAFF OR BOARD MEMBER, THAT STAFF OR BOARD MEMBER WILL BE EXEMPT FOR THE SELECTION PROCESS. SELECTIONS WILL BE BASED ON STUDENTS ACADEMIC PERFORMANCE AND A SUBMITTED ESSAY. STUDENTS ARE TO PROVIDE AN OFFICIAL TRANSCRIPT, MAINTAIN AT LEAST A 2.5 CUMULATIVE GPA, AND PROOF OF FULL-TIME ENROLLMENT EACH SEMESTER TO RECEIVE SCHOLARSHIPS.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1PAYMENTS ARE MADE DIRECTLY TO US COLLEGE OR UNIVERSITY ON BEHALF OF SCHOLARSHIP RECIPIENTS. RELIEF SUPPLIES WERE PROVIDED DIRECTLY TO GOVERNING BODY OF TRIBAL NATIONS FOR DISTRIBUTION TO THEIR PEOPLES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR GINA MARIE SCARPA AND BOARD MEMBER RALPH MARCHETTA ARE RELATED THROUGH MARRIAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO THE RETURN BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT EACH BOARD AND COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE COMMITEE REVIEWS THE COMPENSATION FOR ALL OFFICERS AND KEY EMPLOYEES BY COMPARING THEIR COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND OTHER AVAILABLE DATA. THE COMMITTEE THEN APPROVES ANY CHANGES IN COMPENSATION BASED ON THIS INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION WILL PROVIDE, IN A TIMELY MANNER, COPIES OF ALL GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 1B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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