SITTING BULL COLLEGE: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: SITTING BULL COLLEGE (EIN 23-7373765)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-01-29
IRS object ID: 202400299349302350
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-01-29T17:00:30-06:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	450310328	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BRADY MARTZ & ASSOCIATES PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	207 EAST BROADWAY AVE	AddressLine1Txt
City	BISMARCK	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	585021297	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237373765	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SITTING BULL COLLEGE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SITT	BusinessNameControlTxt
Phone	7018543861	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9299 HIGHWAY 24	AddressLine1Txt
City	FORT YATES	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58538	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DR TOMI KAY PHILLIPS	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	7018543861	PhoneNum
Signature	2024-01-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DR	PersonFirstNm
Person Last	TOMI KAY PHILLIPS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MELINDA PIATZ	PreparerPersonNm
PTIN	P00739198	PTIN
Phone	7012231717	PhoneNum
Preparation	2024-01-15	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DR TOMI KAY PHILLIPS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9299 HIGHWAY 24	AddressLine1Txt
City	FORT YATES	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58538	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$15,173,199	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SITTINGBULL.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1973	FormationYr
Legal Domicile State	ND	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE EDUCATIONAL SERVICES AND SUPPORT TO STUDENTS.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	204	TotalEmployeeCnt
Total Volunteers	3	TotalVolunteersCnt
Total Gross UBI	$5,370	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$147,418	PYContributionsGrantsAmt
CY Contributions Grants	$255,945	CYContributionsGrantsAmt
PY Program Service Revenue	$21,264,043	PYProgramServiceRevenueAmt
CY Program Service Revenue	$14,911,884	CYProgramServiceRevenueAmt
PY Investment Income	-$27,073	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$4,350	PYOtherRevenueAmt
CY Other Revenue	$5,370	CYOtherRevenueAmt
PY Total Revenue	$21,388,738	PYTotalRevenueAmt
CY Total Revenue	$15,173,199	CYTotalRevenueAmt
PY Grants And Similar Paid	$2,363,289	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,172,018	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$7,358,828	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$7,601,293	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,106,607	PYOtherExpensesAmt
CY Other Expenses	$5,590,349	CYOtherExpensesAmt
PY Total Expenses	$14,828,724	PYTotalExpensesAmt
CY Total Expenses	$14,363,660	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,560,014	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$809,539	CYRevenuesLessExpensesAmt
Total Assets BOY	$39,786,624	TotalAssetsBOYAmt
Total Assets EOY	$38,825,138	TotalAssetsEOYAmt
Total Liabilities BOY	$6,789,867	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,918,619	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$32,996,757	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$33,906,519	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	GUIDED BY OCHETHI SAKOWIN CULTURE, VALUES, AND LANGUAGE, SITTING BULL COLLEGE IS COMMITTED TO BUILDING INTELLECTUAL CAPITAL THROUGH ACADEMIC, CAREER AND TECHNICAL EDUCATION, AND PROMOTING ECONOMIC AND SOCIAL DEVELOPMENT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$11,484,809	ExpenseAmt
Grant	$1,172,018	GrantAmt
Revenue	$14,911,884	RevenueAmt
Desc	NURSING: THE NURSING PROGRAM HAD REMAINED CONSISTENT, WITH STUDENTS IN THE ENTIRE MAJOR AVERAGING ABOUT 26 STUDENTS. WE DID EXPERIENCE A DROP IN STUDENT NUMBERS WITHIN THE NURSING CORE COURSES AS THEY MOVED FROM FALL TO SPRING. ENROLLMENT WENT FROM FIVE IN THE FALL TO FOUR IN THE SPRING FOR CORE NURSING COURSES, WITH THREE STUDENTS ADMITTED TO THE PROGRAM FOR FALL 2023. THERE IS ONE STUDENT THAT GRADUATED FROM THE PRACTICAL NURSING PROGRAM SPRING 2023.THIS YEAR WE WERE ABLE TO SECURE A LAB TECH WITH MEDICAL AND TECHNICAL KNOWLEDGE. THIS HAS GREATLY IMPROVED THE SIMULATION AND LAB EXPERIENCES. THE DIVISION WISHES TO CONTINUE THIS CONTRACT YEARLY TO PROVIDE A BETTER EXPERIENCE FOR STUDENTS. THE DIVISION HAS ALSO REQUESTED THE ABILITY TO SET UP ANOTHER LAB AT THE MOBRIDGE CAMPUS AS THE SD BOARD OF NURSING APPROVED OUR REQUEST TO HAVE A LAB AT THE MOBRIDGE SITE. WITH THE ADDITION OF THE HYBRID COURSES, AN ONLINE FACULTY MEMBER HAS BEEN HIRED. THEY BRING WITH THEM A WEALTH OF ONLINE EXPERIENCE. WE CONTINUE TO HAVE A NEED OF ADJUNCT THEORY INSTRUCTORS FOR ON CAMPUS, WHICH IS FILLED. AS WELL AS ADJUNCT CLINICAL INSTRUCTORS, WHICH HAS ALSO BEEN SECURED FOR THE UPCOMING YEAR. THE DEPARTMENT EXPECTS TO EXPLORE A POSSIBILITY OF A FULL-TIME CLINICAL INSTRUCTOR IN ADDITION TO THE TWO ADJUNCTS IF ENROLLMENT IN THE HYBRID COURSES INCREASES. NORTH DAKOTA BOARD OF NURSINGTHE SITTING BULL COLLEGE NURSING PROGRAM HAS FULL ACCREDITATION THROUGH JANUARY 2025. THE DIRECTOR SENT A PROGRAM NOTIFICATION OF THE PLAN TO IMPLEMENT HYBRID COURSES IN THE FALL. THIS WOULD ENTAIL THEORY COURSES BEING ATTENDED EITHER ON CAMPUS, ONLINE (ASYNCHRONOUSLY OR VIRTUALLY (SYNCHRONOUSLY). LAB AND CLINICAL WILL REMAIN FOR THE MOST PART FACE TO FACE WITH AN OCCASIONAL VIRTUAL CLINICAL OR LAB. THE BOARD REPORTED NO ADDITIONAL ACTION WAS REQUIRED AT THIS TIME FOR THIS ADDITIONAL METHOD OF DELIVERY. HOWEVER, IF THE ENROLLMENT EXCEEDS 25% OF WHAT THE CURRENT ENROLLMENT HAS BEEN, A PROGRAM CHANGE NOTIFICATION WOULD NEED TO BE SUBMITTED. SOUTH DAKOTA BOARD OF NURSING THE DIRECTOR MET WITH THE SD BON LAST SUMMER TO SEEK APPROVAL TO USE THE MOBRIDGE SITE AS A LAB SITE, THIS REQUEST WAS APPROVED.GENERAL STUDIESTHE BACHELOR OF SCIENCE IN GENERAL STUDIES PROGRAM HAD THREE GRADUATES FOR THE 2022-2023 ACADEMIC YEAR, AND AN ADDITIONAL STUDENT HAS ONLY TWO COURSES TO FINISH. FA-22 THERE WERE 10 STUDENTS IN THE DEGREE PROGRAM; IN SP-23 THERE WERE 10 STUDENTS ENROLLED IN THE BACHELOR'S PROGRAM (DUPLICATED). ADVISORS TRY TO COUNSEL STUDENTS TO OTHER BACHELOR'S PROGRAMS SINCE A GENERAL STUDIES DEGREE DOES NOT CLEARLY ALIGN WITH THE JOB MARKET BUT ALLOWS STUDENTS TO EASILY TRANSITION TO GRADUATE STUDIES. AT THE END OF THIS SEMESTER, ONE GS:BS ADVISEE MOVED INTO MAJORING IN NATIVE AMERICAN STUDIES AFTER TAKING A NATIVE AMERICAN LITERATURE COURSE.THE ASSOCIATE OF ARTS IN GENERAL STUDIES GRADUATED 11 STUDENTS IN 2022-2023. FA-22 THERE WERE 64 STUDENTS IN THE ASSOCIATE DEGREE PROGRAM AND SP-23 THERE WERE 57 ENROLLED (DUPLICATED), ALL OF WHOM ARE ADVISED BY TWO DIFFERENT ADVISORS. AS ADVISORS, WE TRY TO HAVE STUDENTS MAJOR IN ANOTHER DEGREE PLAN BY THE END OF THEIR 2ND SEMESTER. PLEASE NOTE THAT MANY FRESHMEN ENTERING THE INSTITUTION WILL SELECT GENERAL STUDIES AS THEIR MAJOR. TWO GENERAL STUDIES GRADUATES ALSO GRADUATED WITH AN ASSOCIATE OF SCIENCE IN ENVIRONMENTAL SCIENCE AND BOTH STUDENT PLAN TO PURSUE THE ENVIRONMENTAL SCIENCE BACHELOR PROGRAM. ONE GENERAL STUDIES GRADUATE IS TRANSITIONING TO THE BACHELOR OF SOCIAL WORK. ALL STUDENTS IN THE BACHELOR OF SCIENCE IN GENERAL STUDIES DEGREE PROGRAM TAKE A HUM 497 CAPSTONE COURSE FOR ONE CREDIT DURING THE FINAL YEAR OF THEIR PROGRAM TO GATHER ASSESSMENT DATA. THE FACULTY OF RECORD FOR THIS CLASS DELIVERS THE COURSE INDEPENDENT STUDY ON MYSBC. THE PROGRAM OFFERS FOUR OPTIONS FOR THE FINAL PROJECT: 1) RESEARCH; 2) DIGITAL STORYTELLING; 3) GRANT WRITING; 4) LESSON PLANNING - WITH A STUDENT PRESENTATION OF PROJECT FINDINGS TO A 3-MEMBER FACULTY PANEL. FOR THE 2023-2024 ACADEMIC YEAR, THE FACULTY PANEL SUGGESTED OTHER LEADERSHIP PROJECTS, SUCH AS SERVICE LEARNING OR DIGITAL STORYTELLING PROJECTS. THIS WILL ELIMINATE A RUSHED RESEARCH PROJECT.THE AA GENERAL STUDIES DEGREE ADDED A ONE-CREDIT CAPSTONE COURSE IN 2016 TO HELP ASSIST IN GATHERING ASSESSMENT DATA. THE SP-23 CAPSTONE STUDENTS RESUMED THE SERVICE-LEARNING PROJECT (CHANGED IN PREVIOUS YEARS DUE TO COVID-19). ALTHOUGH THE WINTER PROVED TO BE A CHALLENGE IN COMPLETING HOURS, STUDENTS FELT THE SERVICE LEARNING WAS A PIVOTAL END TO THEIR ASSOCIATE'S STUDIES. STUDENTS IN THE PROGRAM ALSO SELF-ASSESS MIDWAY THROUGH THE PROGRAM TO GATHER DATA FOR ASSESSMENT. THE PROGRAM CONTINUES TO MONITOR WHAT STUDENTS DO AFTER COMPLETING THE AA:GS AND BS:GS DEGREES. ONE GRADUATE WITH THE BS:GS DEGREE FROM THIS YEAR MOVED INTO AN ACCOUNTING POSITION AT THE LOCAL CASINO DUE TO THE EXTENSIVE BUSINESS COURSES TAKEN DURING THE PROGRAM. THE STUDENT IS CONSIDERING APPLYING FOR THE MASTER OF BUSINESS ADMINISTRATION PROGRAM AT SBC. ONE BS:GS GRADUATE IS CONSIDERING PURSUING A MASTER OF SOCIAL WORK GRADUATE PROGRAM. ONE BS:GS GRADUATE WAS OFFERED A NEW POSITION IN A LOCAL COMMUNITY TO DEVELOP MORE PROGRAMMING FOR PARKS AND RECREATION. ONE AA:GS GRADUATE HAS APPLIED TO BACHELOR PROGRAM(S) IN EXERCISE SCIENCE AT NORTHERN STATE, UNIVERSITY OF SOUTH DAKOTA, AND SOUTH DAKOTA STATE UNIVERSITY. ONE AA:GS GRADUATE WILL PURSUE A BACHELOR OF SOCIAL WORK DEGREE AT SITTING BULL COLLEGETWO AA:GS GRADUATES WILL PURSUE A BACHELOR OF SCIENCE IN ENVIRONMENTAL SCIENCE DEGREE AT SITTING BULL COLLEGE ONE AA:GS GRADUATE WILL CONTINUE TO TAKE TRADES CERTIFICATES AT SITTING BULL COLLEGE WITH THE IDEA OF TRANSITIONING INTO A BUSINESS DEGREE. ONE AA:GS GRADUATE WILL FOCUS STUDIES ON CRIMINAL JUSTICE AT SITTING BULL COLLEGEONE AA:GS GRADUATE WILL STUDY BUSINESS ADMINISTRATION AT SITTING BULL COLLEGE AFTER TAKING PART IN THE AIBL CLUB. ONE AA:GS GRADUATE WILL PURSUE IT AND CYBERSECURITY AT SITTING BULL COLLEGE. EDUCATION: ENROLLMENT WAS 39 (FALL) AND 35 (SPRING) STUDENTS IN FIVE OF SIX PROGRAMS. SIX STUDENTS IN AS IN EARLY CHILDHOOD, SEVEN IN AS TEACHER EDUCATION, FOUR BS IN ELEMENTARY EDUCATION, THREE IN BS IN EARLY CHILDHOOD TEACHING, ZERO IN BS IN SECONDARY SCIENCE. 15 STUDENTS IN MED. CURRICULUM AND INSTRUCTION (12 OF THOSE WERE ONE CREDIT ONLY). THE PROGRAM HAS INCORPORATE GOOGLE CLASSROOM INTO COURSEWORK AS MANY SCHOOLS USE THIS AS A LMS FOR THEIR STUDENTS. WHEN THE FINAL REPORT FROM THE ESPB ACCREDITATION VISIT IS COMPLETED AND SENT TO US, WE WILL USE THOSE RECOMMENDATIONS TO SHARE IMPROVEMENT AND CHANGES TO PROGRAMS AND ASSESSMENT PLANS. CONTINUE TO REVIEW PROGRAMS TO LINK TO CAEP STANDARDS AND INCORPORATE EXIT AND EMPLOYER SURVEYS INTO PROGRAM ASSESSMENT PLAN TO HELP STRENGTHEN CURRENT PROGRAMS. A DATA COLLECTION SYSTEM IS STILL NEEDED AND WAS RECOMMENDED BY ESPB DURING LAST SPRING EVALUATION TO ELECTRONICALLY COLLECT, STORE AND ANALYZE ASSESSMENT DATA. EXCEL SPREADSHEETS WERE APPROVED BUT WOULD LIKE SOMETHING IN PLACE WITHIN 2 YEARS. OVER THE SUMMER, INSTRUCTORS WILL MEET TO REVIEW COURSES AND STUDENT INFORMATION ON THE ONLINE/HYBRID FORMAT TO SEE WHAT WAS SUCCESSFUL AND WHERE CHALLENGES STILL EXIST. REVIEW ASSESSMENT PLANS TO INCLUDE MORE ASSESSMENT DOCUMENTS OUTSIDE OF THE INTERNSHIP AND STUDENT TEACHING EXPERIENCES.REWORK LESSON PLAN RUBRIC AND FORMAT. MANY SCHOOLS ARE GOING TO ELECTRONIC LESSON PLANS SO LOOK INTO INCORPORATING THESE INTO THE DEPARTMENT AS WELL. CONTINUE EXPOSURE TO LANGUAGE AND CULTURE IN ORDER TO INCORPORATE IT IN THEIR LESSONS AND ACTIVITIES.	Desc
Total Program Service Expenses	$11,484,809	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	45	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	204	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KOREEN RESSLER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7018548001	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9299 HIGHWAY 24	AddressLine1Txt
City	FORT YATES	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58538	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SHARON TWO BEARS
CHAIR	1.50	Yes (X)	Yes (X)	$1,387	$0	$0
AVIS LITTLE EAGLE
VICE CHAIR	1.50	Yes (X)	Yes (X)	$2,292	$0	$0
IONE GAYTON
BOARD MEMBER	1.50	Yes (X)		$1,844	$0	$0
JEAN CADOTTE
BOARD MEMBER	1.50	Yes (X)		$2,602	$0	$0
MARY KILLS IN WATER
SECRETARY	1.50	Yes (X)	Yes (X)	$2,948	$0	$0
EMMA JEAN BLUE EARTH
BOARD MEMBER	1.50	Yes (X)		$1,200	$0	$0
PAUL ARCHAMBAULT
BOARD MEMBER	1.50	Yes (X)		$1,516	$0	$0
VICTORIA HOWARD
BOARD MEMBER	1.50	Yes (X)		$2,412	$0	$0
SAMI CLAYMORE GATES
DEAN OF STUDENTS	1.50		Yes (X)	$61,940	$0	$9,665
LAUREL VERMILLION
PRESIDENT	40.00		Yes (X)	$118,274	$0	$15,602
KOREEN RESSLER
VICE PRESIDENT	40.00		Yes (X)	$113,509	$0	$15,347
SHAWN HOLZ
ACADEMIC DEAN	40.00		Yes (X)	$77,274	$0	$13,552
ELISABETH HERTEL
HR DIRECTOR	40.00		Yes (X)	$67,182	$0	$13,092
DAVE MUELLER
IT/FINANCE DIRECTOR	40.00		Yes (X)	$99,632	$0	$14,742

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$554,012	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$82,000	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
CITY AIR MECHANICAL
3505 E ROSSER AVENUE	BISMARCK	ND	58501	HVAC	$1,311,828
TOOZ CONSTRUCTION INC
4038 3RD AVENUE WEST	DICKINSON	ND	58601	CONSTRUCTION RESEARCH/AG	$1,188,741
EDLING ELECTRIC
PO BOX 1456	BISMARCK	ND	58502	LIGHTING	$187,200
ANGELO CONSTRUCTION LLC
1218 S HIGHLAND ACRES RD	BISMARCK	ND	58501	HOUSING UPGRADES	$157,390
JENZABAR INC
PO BOX 845588	BOSTON	MA	02284	MAINTENANCE	$141,224

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	6	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$255,945	AllOtherContributionsAmt
Total Contributions	$255,945	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM GRANTS	611600	$12,225,368	$12,225,368
TUITION AND OTHER LOCAL	611600	$2,198,585	$2,198,585
BOOKSTORE SALES	611600	$487,931	$487,931

Field	Value	IRS element (for citing)
Total Program Service Revenue	$14,911,884	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	SBC TECH	Desc
Business	541519	BusinessCd
Total Revenue Column	$5,370	TotalRevenueColumnAmt
Unrelated Business Revenue	$5,370	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$5,370	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,173,199	TotalRevenueColumnAmt
Related Or Exempt Func Income	$14,911,884	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$5,370	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,172,018	TotalAmt
Program Services	$1,172,018	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$516,363	TotalAmt
Program Services	$387,272	ProgramServicesAmt
Management And General	$129,091	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$5,343,168	TotalAmt
Program Services	$4,007,376	ProgramServicesAmt
Management And General	$1,335,792	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$266,587	TotalAmt
Program Services	$199,940	ProgramServicesAmt
Management And General	$66,647	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,025,492	TotalAmt
Program Services	$769,119	ProgramServicesAmt
Management And General	$256,373	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$449,683	TotalAmt
Program Services	$337,262	ProgramServicesAmt
Management And General	$112,421	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$53,225	TotalAmt
Management And General	$53,225	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$34,742	TotalAmt
Management And General	$34,742	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$373,244	TotalAmt
Program Services	$373,244	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$279,576	TotalAmt
Program Services	$209,682	ProgramServicesAmt
Management And General	$69,894	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$3,199	TotalAmt
Program Services	$3,199	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,472,018	TotalAmt
Program Services	$1,472,018	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BOOKS/PROGRAMS/STUDENT	$1,738,430	$1,204,300	$534,130
SUPPLIES	$915,611	$767,592	$148,019
EQUIPMENT RENTAL AND MA	$715,816	$577,299	$138,517
SBC TECH	$4,488	$4,488

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,363,660	TotalAmt
Program Services	$11,484,809	ProgramServicesAmt
Management And General	$2,878,851	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$6,645,969	BOYAmt
EOY	$3,744,335	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,029,169	BOYAmt
EOY	$2,521,689	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,461,389	BOYAmt
EOY	$1,015,149	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$884,379	BOYAmt
EOY	$1,179,710	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$135,117	BOYAmt
EOY	$163,523	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$46,716,035	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$18,110,625	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$26,842,341	BOYAmt
EOY	$28,605,410	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,712,389	BOYAmt
EOY	$1,540,212	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$75,871	BOYAmt
EOY	$55,110	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$39,786,624	BOYAmt
EOY	$38,825,138	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$394,470	BOYAmt
EOY	$240,698	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$5,818,193	BOYAmt
EOY	$4,075,067	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$577,204	BOYAmt
EOY	$602,854	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$6,789,867	BOYAmt
EOY	$4,918,619	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$4,409,479	BOYAmt
EOY	$3,549,677	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$26,800,623	BOYAmt
EOY	$28,603,599	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,786,655	BOYAmt
EOY	$1,753,243	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$32,996,757	BOYAmt
EOY	$33,906,519	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$39,786,624	BOYAmt
EOY	$38,825,138	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$809,539	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$100,223	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,786,656	BeginningYearBalanceAmt
Contributions	$0	ContributionsAmt
Investment Earnings Or Losses	$84,316	InvestmentEarningsOrLossesAmt
Other Expenditures	$0	OtherExpendituresAmt
Administrative Expenses	$10,535	AdministrativeExpensesAmt
End Year Balance	$1,860,436	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,026,672	BeginningYearBalanceAmt
Contributions	$10,218	ContributionsAmt
Investment Earnings Or Losses	-$235,438	InvestmentEarningsOrLossesAmt
Other Expenditures	$3,406	OtherExpendituresAmt
Administrative Expenses	$11,390	AdministrativeExpensesAmt
End Year Balance	$1,786,656	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,819,623	BeginningYearBalanceAmt
Contributions	$21,175	ContributionsAmt
Investment Earnings Or Losses	$199,264	InvestmentEarningsOrLossesAmt
Other Expenditures	$2,725	OtherExpendituresAmt
Administrative Expenses	$10,665	AdministrativeExpensesAmt
End Year Balance	$2,026,672	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,699,314	BeginningYearBalanceAmt
Contributions	$52,027	ContributionsAmt
Investment Earnings Or Losses	$77,889	InvestmentEarningsOrLossesAmt
Other Expenditures	$9,607	OtherExpendituresAmt
End Year Balance	$1,819,623	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,600,947	BeginningYearBalanceAmt
Contributions	$21,234	ContributionsAmt
Investment Earnings Or Losses	$84,348	InvestmentEarningsOrLossesAmt
Other Expenditures	$7,215	OtherExpendituresAmt
End Year Balance	$1,699,314	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	0.79000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.21000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$114,285	OtherCostOrOtherBasisAmt
Book Value	$114,285	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$39,494,930	OtherCostOrOtherBasisAmt
Depreciation	$13,771,390	DepreciationAmt
Book Value	$25,723,540	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,461,951	OtherCostOrOtherBasisAmt
Depreciation	$502,873	DepreciationAmt
Book Value	$959,078	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,547,164	OtherCostOrOtherBasisAmt
Depreciation	$3,836,362	DepreciationAmt
Book Value	$1,710,802	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$97,705	OtherCostOrOtherBasisAmt
Book Value	$97,705	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$28,605,410	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
ACCRUED COMPENSATION AND VACATION	$294,728
ACCRUED RETIREMENT	$225,645
DUE TO STUDENT ACTIVITY	$25,329
LEASES PAYABLE	$56,921
ACCRUED INTEREST	$231

Field	Value	IRS element (for citing)
Total Liability	$602,854	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$14,403,296	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$100,223	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$100,223	RevenueNotReportedAmt
Revenue Subtotal	$14,303,073	RevenueSubtotalAmt
Other Revenues Not Included	$870,126	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$870,126	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$15,173,199	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$13,493,534	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$13,493,534	ExpensesSubtotalAmt
Other Expenses Not Included	$870,126	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$870,126	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$14,363,660	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 1A:	NO FOOTNOTE IS INCLUDED UNDER FASB ASC 958 BECAUSE THE COLLEGE FOLLOWS GASB ACCOUNTING STANDARDS.
PART III, LINE 4:	THE ORGANIZATION OWNS A MURAL OF TITLED "STANDING FOR US ALL" THAT DEMONSTRATES VALUES HELD BY THE COLLEGE.
PART V, LINE 4:	THE ENDOWMENT FUNDS ARE TO BE USED FOR SCHOLARSHIPS TO STUDENTS AND TO SUPPORT THE COLLEGE'S ACTIVITIES.
PART X, LINE 2:	THE AUDITED FINANCIAL STATEMENTS ARE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) AND THEREFORE NO FIN 48 DISCLOSURE IS REQUIRED UNDER GASB.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	TO INDIVIDUALS. 870,126.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	GOVERNMENT GRANTS PAID TO STUDENTS RECOGNIZED AS TUITION INCOME AND GRANTS TO INDIVIDUALS. 870,126. ROUNDING

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	RADIO BROADCASTS AND NEWSPAPERS
SCHEDULE E, PART I, LINE 6	SITTING BULL COLLEGE RECEIVED GOVERNMENT FUNDING FROM THE BUREAU OF INDIAN AFFAIRS AND DEPT. OF EDUCATION.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	STUDENT AID CONSISTING OF PELL GRANTS, COLLEGE WORK STUDY, GRANTS AND SCHOLARSHIPS	GrantTypeTxt
Recipient	222	RecipientCnt
Cash Grant	$906,968	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	ALL STUDENT AID, GRANTS, WORK STUDY AND SCHOLARSHIPS ARE GIVEN ON BEHALF OF STUDENTS ATTENDING SITTING BULL COLLEGE. THE FUNDS ARE APPLIED DIRECTLY TO THE TUITION, BOOKS, AND FEES FOR THE CORRESPONDING STUDENT TO ENSURE THAT IT IS USED FOR THE APPROPRIATE PURPOSES.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART IV, LINE 11F:	THE COLLEGE'S FINANCIAL STATEMENTS FOLLOW GASB STANDARDS AND NO FIN 48 DISCLOSURE IS REQUIRED.
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE BEING FILED. THE FORM 990 IS REVIEWED BY THE VICE PRESIDENT OF FINANCE AND THE PRESIDENT BEFORE BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12C	DUE TO THE NATURE OF THE SMALL, CLOSE-KNIT COMMUNITY OF SITTING BULL COLLEGE, THE PRESIDENT AND CFO ARE AWARE OF ANY CONFLICTS OF INTEREST THAT COULD ARISE AT ANY TIME DURING THE YEAR. THE FULL BOARD, PRESIDENT AND CFO MONITOR IT ON A CONTINUAL BASIS AND DISCUSS WITH THE FULL BOARD ANY POTENTIAL CONFLICTS THAT ARISE DURING THE YEAR.
FORM 990, PART VI, SECTION B, LINE 15	THE FULL BOARD PARTICIPATES IN THE EVALUATION OF THE COLLEGE PRESIDENT AND DETERMINES THE COMPENSATION BASED UPON PERFORMANCE AND THEIR KNOWLEDGE OF COMPARABLE POSITIONS AT COMPARABLE COLLEGES. THE COMPENSATION OF THE OTHER COLLEGE EMPLOYEES ARE DETERMINED DURING THE DEVELOPMENT OF THE ANNUAL BUDGET THAT IS REVIEWED AND APPROVED BY THE FULL BOARD OF DIRECTORS. ANNUAL INCREASES ARE LIMITED TO COST OF LIVING WITH A PERFORMANCE ADJUSTMENT.
FORM 990, PART VI, SECTION C, LINE 18	THE ORGANIZATION MAKES ITS 990 AND 990-T AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION KEEPS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ON THEIR WEBSITE.
FORM 990, PART XII, LINE 2C:	FULL BOARD MEETS WITH AUDITOR AND REVIEWS AUDITED FINANCIAL STATEMENTS. THERE WAS NO CHANGE TO THE OVERSIGHT PROCESS OF THE AUDIT DURING THE YEAR.