NATIONAL INDIAN JUSTICE CENTER

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1983

Legal Domicile

Phone

7075795507

Tax Period

2023-01-01 to 2023-12-31

NATIONAL INDIAN JUSTICE CENTER, founded in 1983, is a small nonprofit that reported $347K in total revenue in fiscal year 2023. Revenue fell 66% from the prior year — a significant decline worth monitoring. Expenses of $611K exceeded revenue, resulting in a 76% operating deficit.

Mission

THE NATIONAL INDIAN JUSTICE CENTER WAS FOUNDED IN ORDER TO ESTABLISH AN INDEPENDENT NATIONAL RESOURCE FOR NATIVE COMMUNITIES AND TRIBAL GOVERNMENTS.

Program Service Accomplishments

Program 1

Expenses: $324,891

OTHER ACCOMPLISHMENTS: THE CALIFORNIA INDIAN MUSEUM IS A PROJECT MADE POSSIBLE BY NIJC TO ACQUIRE, RECORD, PRESERVE, STUDY, INTERPRET, AND EXHIBIT INFORMATION OF THE OUTSTANDING IMPORTANCE ON THE...

OTHER ACCOMPLISHMENTS: THE CALIFORNIA INDIAN MUSEUM IS A PROJECT MADE POSSIBLE BY NIJC TO ACQUIRE, RECORD, PRESERVE, STUDY, INTERPRET, AND EXHIBIT INFORMATION OF THE OUTSTANDING IMPORTANCE ON THE HISTORIC CULTURAL HERITAGE, AND CONTEMPORARY LIFE OF THE INDIGENOUS PEOPLE OF CALIFORNIA. THE MUSEUM'S GOAL IS TO LIGHT THE WAY - THE SPIRITUAL, SOCIAL, ECONOMIC, AND PERSONAL WAY - FOR NATIVE PEOPLE OF THE WESTERN HEMISPHERE AND THE PACIFIC ISLANDS TO COME TOGETHER AND SHARE.

Program 2

Expenses: $249

NIJC PROVIDES A NATIONAL LEGAL TRAINING PROGRAM FOR INDIVIDUAL TRIBES AND TRIBAL EMPLOYEES THROUGH SEMINARS, PUBLICATIONS AND SITE EVALUATIONS, WITH THE GOAL TO IMPROVE THE TRIBAL JUSTICE SYSTEM AND ADMINISTRATION OF JUSTICE IN INDIAN COUNTRY. NIJC SURVEYS, CONDUCTS RESEARCH AND DEVELOPS CURRICULA FOR MANY ISSUES CRITICAL TO TRIBES AND TRIBAL MEMBERS. THIS PROGRAM INCLUDES DEVELOPMENT OF CURRICULA AND DATA CONCERNING THE CYCLE OF VIOLENCE, CAUSES AND PREVENTION OF VIOLENCE, AS WELL AS ALCOHOL AND DRUG PREVENTION AWARENESS. NIJC CONDUCTS RESEARCH, ON-SITE TRAINING, DEVELOPS CURRICULA AND PUBLICATIONS AIMED TO IMPROVE ISSUES SUCH AS ENVIRONMENTAL HAZARDS, DRIVER SAFETY, ROAD SAFETY, TRANSPORTATION PLANNING, TRANSPORTATION MAINTENANCE AND CONSTRUCTION PROGRAMS ON AND NEAR INDIAN LANDS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $391,016

Program Service Revenue $0

Investment Income $-44,438

Other Revenue $0

TOTAL REVENUE $346,578

Expense Breakdown

Grants Paid $0

Salaries & Benefits $340,385

Fundraising Expenses $0

Program Expenses $325,140

Other Expenses $270,651

TOTAL EXPENSES $611,036

Year-over-Year Comparison

	2023	2022	Change
Revenue	$346,578	$1,018,943	-0.7%
Expenses	$611,036	$880,287	-0.3%
Net Income	$-264,458	$138,656	-2.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$150,859

Total Directors

$3,941

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICOLE LIM	Executive Dir.	40.00	Officer	$146,918	$0	$146,918
RAQUELLE MYERS	EXECUTIVE DIR.	40.00		$23,760	$0	$23,760
HON WILLIAM THORNE	Vice President	1.00	Officer Director	$3,941	$0	$3,941
DOUG NASH	Director	1.00	Director	$0	$0	$0
HON MICHAEL PETOSKEY	Director	1.00	Director	$0	$0	$0
JEFF DAVIS	Director	1.00	Director	$0	$0	$0
TED QUASULA	Director	1.00	Director	$0	$0	$0
HON WILLIAM JOHNSON	President	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$346,578	$611,036	$17,104	$-264,458
2022	$1,018,943	$880,287	$1,292,864	$138,656
2021	$730,624	$743,655	$1,201,200	$-13,031
2020	$570,953	$750,745	$1,328,577	$-179,792
2019	$716,878	$810,863	$1,433,026	$-93,985
2018	$999,786	$1,129,075	$1,627,932	$-129,289