Civic Intelligence

Native American Rights Fund Inc

990 • Fiscal year 2020 • EIN 84-0611876

Oct 01, 2019 to Sep 30, 2020 • Filed on Mar 16, 2021

1506 BroadwayBoulder, CO 80302

(303) 447-8760

Siviq Scores

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

Liabilities / Assets

19th percentile

0.04x

Higher debt load relative to assets than 19% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Liabilities / Revenue

19th percentile

0.12x

Higher debt load relative to revenue than 19% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Net Margin

84th percentile

30%

Higher net margin than 84% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$275,044

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Asset Growth

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Revenue Growth

84th percentile

26%

Faster revenue growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Assets

Flat

$51,223,803

Flat from 2020

Net Assets

Flat

$49,250,906

Flat from 2020

Liabilities

Flat

$1,972,897

Flat from 2020

Revenue

Flat

$16,394,707

Flat from 2020

Expenses

Flat

$11,523,095

Flat from 2020

Net Income

Flat

$4,871,612

Flat from 2020

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2011: $5,801,868Liabilities 2011: $1,534,034Net Assets 2011: $4,267,8342011Assets 2012: $17,032,329Liabilities 2012: $1,050,857Net Assets 2012: $15,981,4722012Assets 2013: $20,507,198Liabilities 2013: $1,419,456Net Assets 2013: $19,087,7422013Assets 2014: $17,121,075Liabilities 2014: $1,402,735Net Assets 2014: $15,718,3402014Assets 2015: $20,056,021Liabilities 2015: $1,416,115Net Assets 2015: $18,639,9062015Assets 2016: $22,701,840Liabilities 2016: $1,488,588Net Assets 2016: $21,213,2522016Assets 2017: $44,705,332Liabilities 2017: $2,460,097Net Assets 2017: $42,245,2352017Assets 2018: $45,461,445Liabilities 2018: $1,583,372Net Assets 2018: $43,878,0732018Assets 2019: $45,835,918Liabilities 2019: $1,409,666Net Assets 2019: $44,426,2522019Assets 2020: $51,223,803Liabilities 2020: $1,972,897Net Assets 2020: $49,250,9062020Assets 2020: $51,223,803Liabilities 2020: $1,972,897Net Assets 2020: $49,250,9062020Assets 2021: $72,811,306Liabilities 2021: $1,538,173Net Assets 2021: $71,273,1332021Assets 2022: $64,723,035Liabilities 2022: $1,942,671Net Assets 2022: $62,780,3642022Assets 2023: $71,353,158Liabilities 2023: $3,492,645Net Assets 2023: $67,860,5132023

Highlighted filing

2020

Assets$51,223,803
Liabilities$1,972,897
Net Assets$49,250,906

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2011: $6,239,535Expenses 2011: $7,100,565Net Income 2011: -$861,0302011Revenue 2012: $18,620,949Expenses 2012: $7,533,330Net Income 2012: $11,087,6192012Revenue 2013: $11,808,071Expenses 2013: $9,372,448Net Income 2013: $2,435,6232013Revenue 2014: $6,679,668Expenses 2014: $10,098,690Net Income 2014: -$3,419,0222014Revenue 2015: $15,041,212Expenses 2015: $10,013,022Net Income 2015: $5,028,1902015Revenue 2016: $12,055,367Expenses 2016: $10,685,328Net Income 2016: $1,370,0392016Revenue 2017: $30,764,589Expenses 2017: $11,065,425Net Income 2017: $19,699,1642017Revenue 2018: $13,265,349Expenses 2018: $12,820,425Net Income 2018: $444,9242018Revenue 2019: $13,057,847Expenses 2019: $12,738,653Net Income 2019: $319,1942019Revenue 2020: $16,394,707Expenses 2020: $11,523,095Net Income 2020: $4,871,6122020Revenue 2020: $16,394,707Expenses 2020: $11,523,095Net Income 2020: $4,871,6122020Revenue 2021: $30,510,271Expenses 2021: $13,939,082Net Income 2021: $16,571,1892021Revenue 2022: $17,548,546Expenses 2022: $14,577,623Net Income 2022: $2,970,9232022Revenue 2023: $18,937,073Expenses 2023: $18,740,140Net Income 2023: $196,9332023

Highlighted filing

2020

Revenue$16,394,707
Expenses$11,523,095
Net Income$4,871,612
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Mar 16, 2021
Return Version
2019v5.1
Gross Receipts
$32,208,895
Mission and Program Overview

Mission

The native american rights fund holds governments accountable. We fight to protect native american rights, resources, and lifeways through litigation, legal advocacy, and legal expertise. As established by native american rights fund's (narf) first board of directors, (continued on schedule o)

CONSTRUCT THE FOUNDATIONS NECESSARY to EMPOWER TRIBES SO THEY CAN CONTINUE TO LIVE ACCORDING TO THEIR native TRADITIONS, ENFORCE THEIR TREATY RIGHTS AND PROTECT THEIR SOVEReignty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$33,368,319$37,041,511▲ $3,673,192
Investments Other Securities$5,300,745$3,899,223▼ $1,401,522
Pledges and Grants Receivable$2,303,075$3,059,518▲ $756,443
Cash and Non-Interest-Bearing Accounts$1,474,567$2,978,651▲ $1,504,084
Savings and Temporary Cash Investments$1,711,438$2,480,704▲ $769,266
Land, Buildings, and Equipment, Net$1,174,249$1,198,550▲ $24,301
Prepaid Expenses and Deferred Charges$201,714$316,988▲ $115,274
Accounts Receivable$269,596$206,918▼ $62,678
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$45,835,918$51,223,803▲ $5,387,885
Other Assets Total$32,215$41,740▲ $9,525
Liabilities
Other Liabilities$240,344$1,071,709▲ $831,365
Accounts Payable and Accrued Expenses$1,037,641$763,362▼ $274,279
Mortgage Notes Payable Secured by Investment Property$84,324$65,314▼ $19,010
Escrow Account Liability$34,002$64,793▲ $30,791
Deferred Revenue$13,355$7,719▼ $5,636
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,409,666$1,972,897▲ $563,231
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$39,943,793$42,183,910▲ $2,240,117
Net Assets With Donor Restrictions$4,482,459$7,066,996▲ $2,584,537
Total Net Assets Fund Balance$44,426,252$49,250,906▲ $4,824,654
Total Liabilities and Net Assets / Fund Balance$45,835,918$51,223,803▲ $5,387,885

Asset Categories

AssetBook ValueDepreciationBasis
Land$991,066-$991,066
Equipment$148,681$304,303$452,984
Buildings-$111,139$111,139
Other Land Buildings$58,803$39,990$98,793
Other Securities$2,256,477--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$26,034,947$6,944--$26,041,891
2018$26,027,503$7,444--$26,034,947
2017$26,014,830$12,673--$26,027,503
2016$1,010,462$25,004,368--$26,014,830
2015$985,504$24,958--$1,010,462
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John EchohawkExecutive DirectorFT$231,940$43,104$275,044
Melody MccoyAttorneyFT$189,802$50,829$240,631
Kim GottschalkAttorneyFT$197,948$41,062$239,010
Susan NoeAttorneyFT$201,256$25,596$226,852
Brett SheltonAttorneyFT$191,925$26,334$218,259
David GoverLitigation Mgmt CommitteeFT$170,828$43,681$214,509
Natalie LandrethLitigation Mgmt CommitteeFT$170,746$31,729$202,475
Steven MooreAttorneyFT$141,343$46,515$187,858
Donald RagonaDevelopment DirectorFT$143,335$43,073$186,408
Matthew CampbellLitigation Mgmt CommitteeFT$146,523$30,145$176,668
Michael KennedyChief Financial OfficerFT$140,626$33,049$173,675
Erin Dougherty LynchLitigation Mgmt CommitteeFT$135,034$25,917$160,951
Ronald MackCorporate SecretaryFT$98,101$738$98,839

Board Members and Trustees

NameTitle
Robert McgheeCHAIRMAN Through 5/8/20
Lacey HornChairwoman
Kurt BluedogVICE-CHAIRMAN Through 5/8/20
Anita MitchellBoard Member
Camille KalamaBoard Member
Derek ValdoBoard Member
Gayla HosethBoard Member
Jamie AzureBoard Member
Kenneth KahnBoard Member
Michael SmithBoard Member
Rebecca MilesBoard Member
Rhonda PitkaBoard Member
Robert MiguelBoard Member
Stephanie BryanBoard Member
Maryann JohnsonBOARD MEMBER Through 5/8/20

Highest Paid Contractors

ContractorServicesLocationCompensation
Ridolfi EnvironmentalEnvir. Studies500 UNION ST STE 1010, Seattle, WA 98101$183,032
Revenue and Support

Revenue Composition

Contributions and Grants
$12,901,033
Program Service Revenue
$583,904
Investment Income
$2,876,064
Other Revenue
$33,706
All Other Contributions
$11,543,419
Change in Net Assets
$4,871,612

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded14$57,168Fair Market Value (FMV)
Total Noncash Contributions14$57,168-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,118,306
Revenue Not Reported on Financial Statements
$276,401
Revenue Not Reported on Form 990
$-46,958
Total Revenue per Audited Statements
$16,071,348
Total Revenue per Form 990
$16,394,707
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,983,033
Other Expenses$5,507,062
Total Fundraising Expense$2,647,657
Professional Fundraising Fees$33,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,947,692$301,475$376,918$3,626,085
Current Officers, Directors, Trustees, and Key Employees$791,335$345,142$222,699$1,359,176
Fees for Services Other$1,057,821--$1,057,821
Office Expenses$483,642$79,667$254,467$817,776
Other Employee Benefits$333,738$72,060$78,805$484,603
Fees for Services Legal$421,955--$421,955
Occupancy$362,357$35,119$12,370$409,846
Payroll Taxes$206,610$55,454$55,896$317,960
Fees for Service Investment Mgmnt Fees-$276,401-$276,401
Travel$193,636$22,572$59,150$275,358
Pension Plan Contributions$158,543$17,507$19,159$195,209
Information Technology$38,389$57,061$87,448$182,898
Depreciation Depletion$41,984$5,746$14,716$62,446
Insurance$33,365$3,226$4,201$40,792
Fees for Services Accounting-$33,590-$33,590
Fees for Services Professional Fundraising--$33,000$33,000
Other Expenses$11,431$1,755$1,415,138$11,431
Conferences and Meetings$6,330-$4,762$11,092
Interest-$3,439-$3,439
Fees for Services Lobbying$2,269--$2,269
Advertising--$595$595
Total Functional Expenses$409,927$0$761,292$1,171,219

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$11,523,095
Expenses per Audited Statements$11,246,694
Total Expenses per Audited Statements$11,246,694
Expenses Not Reported on Financial Statements$276,401
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$33,000
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Refundable Advance$808,120
Retirement Obligation$263,589
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 B, Line 11B

Process to review the form 990: the form 990 is prepared by third party preparers. The chief financial officer thoroughly reviews the form 990 and the board of directors are provided with copies of the form 990 prior to filing with the irs.

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

Process for monitoring compliance with conflict of interest policy: board of directors, officers, supervisors, and other professional staff are required to complete a conflict of interest disclosure statement annually (by january 15 of each year). Disclosure and determination of the potential conflict of interest (pci) at the board of directors level is disclosed to the board chair (if the board chair is the one with pci, then to the vice-chair), which is then brought to the full board for consideration and determination. Board members with pci shall be absent from the board's discussion and decision. Employees with pci shall go to the executive director (ed) (if ed has a pci, then to the board chair). The matter will then go to corporate officers for consideration and determination.

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

Review of ceo and top management official compensation: an extensive salary survey is usually performed for all positions in the summer of every even year in which current salaries are compared to market survey data obtained from a variety of professional survey sources. This information is then submitted to the executive committee of the board of directors for review and then discussed and approved during an executive committee meeting. Minutes of the meeting are taken for substantiation of the deliberation and decision. This procedure was last performed in 2020.

Form 990, Part VI, Section C, Line 18

Explain why 1023/1024, 990, or 990-t is not available to the public: form 1023 was filed before july 15, 1987 and a copy was not available at that time.

Form 990, Part VI, Section C, Line 19

Describe how documents are made available to the public: financial statements are available on our website and upon request. Requests (with a valid business purpose) for the managing documents and conflict of interest policy will be considered.

Form 990, Part VIII, Line 1(E)

Government Grants: THE AMOUNT SHOWN AS GOVERNMENT GRANTS ON LINE 1(E) INCLUDES $1,350,800 OF CONTRIBUTIONS REVENUE FROM APPROXIMATELY 15 TRIBAL GOVERNMENTS.

Filing and Contact Details

Filer

Filer Name
Native American Rights Fund Inc
EIN
84-0611876
In Care Of
% NATIVE AMERICAN RIGHTS FUND
Phone
3034478760
Address
1506 BROADWAY, BOULDER, CO 80302

Signing Officer

Name
Michael Kennedy
Title
CFO
Phone
3034478760
Signed
2021-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Echohawk
Formed
1970
Legal Domicile
Dc
Voting Board Members
12
Independent Board Members
12
Employees
60
Volunteers
15

Preparer

Firm
Bkd Llp
Address
111 South Tejon Suite 800, Colorado Springs, CO 80903-9848
Preparer
Adam R Smith CPA
Phone
7194714290
Supplemental Narrative

Financial Statement Notes

Schedule D, Part III, Line 1A

If elected under sfas 116 provide footnote from financial statements: collections of works of art, historical treasures, and similar assets are not capitalized in as much as the items are preserved and cared for continuously. Purchases of collection items are reported in the year of acquisition as decreases in unrestricted net assets, or in temporarily or permanently restricted net assets if the assets used to purchase the items were restricted to that use by donor stipulation. Contributions of collection items are not reported in the financial statements. Proceeds from disposal of and insurance recoveries related to collection items are reported as increases in the appropriate net asset classes. Narf's collections consist of rare books and maps. These collections are held for educational and research purposes. They are subject to a policy that requires proceeds from the disposition of collection items to be used to acquire other collection items. No collection items were sold or removed in 2020 and 2019.

Schedule D, Part III, Line 4

Description of collections and how they further the exempt purpose: collections consist of rare books and maps. These collections are held for educational and research purposes, which are used in technical assistance and educating the public about indian rights, laws, and issues.

Schedule D, Part IV, Line 2B

Describe the custodial arrangement: native american rights fund is acting as a fiscal agent for a tribal consortium. Unspent funds held on behalf of the consortium is accounted for as a liability.

Schedule D, Part V, Line 4

Describe the intended uses of the organization's endowment funds: the endowment assets include donor-restricted endowment funds held in perpetuity or for donor-specified periods and a board-designated endowment, titled future legal advocacy fund, for future costs associated with representation of tribes and native organizations who do not have the resources to pay for the costs of preparing for protracted litigation. Returns generated by the endowment assets are unrestricted in accordance with donor stipulations and are used to support programs and supporting operations.

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IRS990/Desc0Background and Mission Founded in 1970, the Native American Rights Fund (NARF) is the oldest and largest nonprofit law firm dedicated to asserting and defending the rights of Indian tribes, organizations and individuals nationwide. Known as the premiere Indian Legal Defense Fund in the country, NARF plays a critical role in defending tribal and individual rights, as well as functioning as the premiere thought leader in federal, state, and tribal law and policy. Despite the Covid-19 pandemic which has changed the way in which we work, our litigation and programs continue with NARF making the necessary adjustments. NARF's main agenda is to continue assisting tribes in constructing the foundations of law and policy that are necessary to empower them so that they may live according to their Native traditions. NARF works to enforce tribal treaty rights, to insure independence on reservations, and to protect tribal sovereignty, assist tribes in providing for an adequate land base and control over natural resources that are central components of economic self-sufficiency and self-determination. These issues are vital to the very existence of tribes. NARF enforces and strengthens laws which are designed to protect the rights of Indigenous Peoples to practice their traditional religion, to use their own language, enjoy their culture, and ensure the welfare of their children. NARF enforces the inherent duty for all levels of government to recognize and responsibly enforce the many laws and regulations applicable to Indian peoples and the trust duties to which those give rise, and our work establishes favorable court precedents for Indian Country. NARF distributes information and law materials, encourages and fosters Indian legal education, and forms alliances with Indian law practitioners, and Indian and non-native organizations to advance our work. Ongoing threats to human rights, the environment, race relations and the promotion of corporate interests over Native nations ensures the critical need for the legal, policy, and programming work of NARF. Guided by five priorities, NARF has taken a lead role in supporting the preservation of tribal existence; the protection of tribal natural resources; the promotion of human rights; the accountability of governments to Native Americans; and the development of Indian law and educating the public about Indian rights, laws, and issues. NARF Highlights from 2020 Litigation Results o Voting Rights: Brakebill v. Jaeger & Spirit Lake Tribe v. Jaeger: In 2016, NARF represented several Native Americans challenging the state of North Dakota's recently enacted voter ID law claiming that it disproportionately burdens them and denies otherwise qualified voters from the right to vote. This N.D. law required voters to present one of only four qualifying ID's with a current residential address. Many Native communities however lack a physical address and rely on post office designations. After enjoining N.D. in 2016, the state then amended the law further restricted the DMV hours closest to the reservation, and in one instance, it was only open one day a month. After a series of legal maneuvers and the addition of the Spirit Lake tribe to a similar claim, the court heard the case in July 2019. The appellate court recognized the disenfranchisement but reversed a favorable ruling by the lower court. The merits of the case seemed to favor the tribes and in Feb 2020, the state of N.D. agreed to mediation that resolved each of the tribes claims. o Bay Mills Indian Community: NARF and Earth Justice represent the Bay Mills Indian Community in challenging the Enbridge Proposed Line 5 Tunneling Project. This pipeline threatens the Community's treaty rights, tribal fisheries, and the environment. The Community has treaty rights that ensure fishing, hunting and gathering rights throughout the territory, including in the Great Lakes and the Straits of Mackinac. After granting a right to intervene in the case, the tribe
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$71.4$3.49$67.9$18.9$18.7$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$64.7$1.94$62.8$17.5$14.6$2.97
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$72.8$1.54$71.3$30.5$13.9$16.6
2020Detailed filing. Detailed filing data is available for this year.$51.2$1.97$49.3$16.4$11.5$4.87
2020Summary only. Only limited summary data is available for this year.$51.2$1.97$49.3$16.4$11.5$4.87
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.8$1.41$44.4$13.1$12.7$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.5$1.58$43.9$13.3$12.8$0.44
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$44.7$2.46$42.2$30.8$11.1$19.7
2016Detailed filing. Detailed filing data is available for this year.$22.7$1.49$21.2$12.1$10.7$1.37
2015Summary only. Only limited summary data is available for this year.$20.1$1.42$18.6$15.0$10.0$5.03
2014Detailed filing. Detailed filing data is available for this year.$17.1$1.40$15.7$6.68$10.1$3.42
2013Summary only. Only limited summary data is available for this year.$20.5$1.42$19.1$11.8$9.37$2.44
2012Summary only. Only limited summary data is available for this year.$17.0$1.05$16.0$18.6$7.53$11.1
2011Summary only. Only limited summary data is available for this year.$5.80$1.53$4.27$6.24$7.10$0.86