NIKWASI INITIATIVE

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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

2016

Legal Domicile

Principal Officer

ELAINE EISENBRAUN

Phone

8282267523

Tax Period

2025-01-01 to 2025-12-31

NIKWASI INITIATIVE, founded in 2016, is a small nonprofit in the Community Improvement sector that reported $249K in total revenue in fiscal year 2025. Revenue surged 954% from the prior year, signaling strong growth momentum. The organization ran a surplus of $48K, a strong 19% operating margin.

Mission

DEVELOPING THE CHEROKEE CORRIDOR, PLANNING AND INTERPRETING THE CORRIDOR, RAISING FUNDS TO ESTABLISH THE HUBS AT CHEROKEE, COWEE AND NIKWASI.

Program Service Accomplishments

Program 1

Expenses: $138,933

DESIGNING EDUCATIONAL FACILITIES, EDUCATIONAL SIGNS, INTERPRETATION OF SIGNS AND SIGN PUBLICATIONS, PLANNING AND EXECUTING CORRIDOR SIGNS AND PATHWAYS. PRESERVE AND PROTECT THE CULTURE AND HERITAGE OF THE EASTERN BAND OF CHEROKEE INDIANS, EDUCATIONAL SIGNS AND PATHWAYS, INTERPRETATION AND CORRIDOR. PRESERVE AND PROTECT THE CHEROKEE CULTURE AND HERITAGE THROUGH EDUCATIONAL SUPPORT OF THE CHEROKEE PRESERVATION FOUNDATION.

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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 (2025)

Revenue Breakdown

Contributions & Grants $249,349

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $249,349

Expense Breakdown

Grants Paid $0

Salaries & Benefits $120,221

Fundraising Expenses $3,606

Program Expenses $138,933

Other Expenses $81,149

TOTAL EXPENSES $201,370

Year-over-Year Comparison

	2025	2024	Change
Revenue	$249,349	$23,654	+9.5%
Expenses	$201,370	$202,240	0.0%
Net Income	$47,979	$-178,586	-1.3%

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

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

$96,679

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JUANITA WILSON	CO-CHAIR	2.00	Officer Director	$0	$0	$0
ROBERT MCCOLLUM	CO-CHAIR	2.00	Officer Director	$0	$0	$0
BEN LASETER	TREASURER	1.00	Officer Director	$0	$0	$0
JUSTIN SETSER	DIRECTOR	1.00	Director	$0	$0	$0
NANCY TAYLOR	DIRECTOR	1.00	Director	$0	$0	$0
DAWN ARNEACH	DIRECTOR	1.00	Director	$0	$0	$0
TONYA CARROLL	DIRECTOR	1.00	Director	$0	$0	$0
TY BOYD	DIRECTOR	1.00	Director	$0	$0	$0
FRED ALEXANDER	DIRECTOR	1.00	Director	$0	$0	$0
BARBARA DUNCAN	DIRECTOR	1.00	Director	$0	$0	$0
BO LOSSIAH	DIRECTOR	1.00	Director	$0	$0	$0
STACY GUFFEY	DIRECTOR	1.00	Director	$0	$0	$0
ANGELINA JUMPER	DIRECTOR	1.00	Director	$0	$0	$0
GINA MYERS	DIRECTOR	1.00	Director	$0	$0	$0
ELAINE EISENBRAUN	EXECUTIVE DIRECTOR	40.00	Officer	$85,903	$10,776	$96,679

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
2025	$249,349	$201,370	$307,825	$47,979
2023	$221,763	$192,639	$439,934	$29,124
2022	$341,503	$210,523	$412,268	$130,980
2021	$240,790	$193,720	$281,288	$47,070