SITTING BULL COLLEGE: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: SITTING BULL COLLEGE (EIN 23-7373765)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-03-24
IRS object ID: 202130839349300213
Schema version: 2019v5.2
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	2021-03-24T08:56:39-05:00	ReturnTs
Tax Period End	2020-06-30	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	2019-07-01	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	LAUREL VERMILLION	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	7018548005	PhoneNum
Signature	2021-03-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MELINDA PIATZ	PreparerPersonNm
PTIN	P00739198	PTIN
Phone	7012231717	PhoneNum
Preparation	2021-03-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LAUREL VERMILLION	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	BOX 148	AddressLine1Txt
City	MCLAUGHLIN	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57642	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$12,584,898	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	231	TotalEmployeeCnt
Total Volunteers	2	TotalVolunteersCnt
Total Gross UBI	$5,120	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$149,181	PYContributionsGrantsAmt
CY Contributions Grants	$325,933	CYContributionsGrantsAmt
PY Program Service Revenue	$11,296,017	PYProgramServiceRevenueAmt
CY Program Service Revenue	$12,122,665	CYProgramServiceRevenueAmt
PY Investment Income	$189,362	PYInvestmentIncomeAmt
CY Investment Income	$27,885	CYInvestmentIncomeAmt
PY Other Revenue	$770	PYOtherRevenueAmt
CY Other Revenue	$5,120	CYOtherRevenueAmt
PY Total Revenue	$11,635,330	PYTotalRevenueAmt
CY Total Revenue	$12,481,603	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,081,238	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,313,126	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$6,427,293	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,665,431	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,005,168	PYOtherExpensesAmt
CY Other Expenses	$4,196,430	CYOtherExpensesAmt
PY Total Expenses	$12,513,699	PYTotalExpensesAmt
CY Total Expenses	$12,174,987	CYTotalExpensesAmt
PY Revenues Less Expenses	-$878,369	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$306,616	CYRevenuesLessExpensesAmt
Total Assets BOY	$24,559,355	TotalAssetsBOYAmt
Total Assets EOY	$26,328,355	TotalAssetsEOYAmt
Total Liabilities BOY	$1,534,469	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,436,295	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$23,024,886	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$23,892,060	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	Yes (1)	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	FOUR YEAR COLLEGE DEGREE PROGRAM THAT SERVED 221 STUDENTS IN FALL 2019 AND 203 STUDENTS IN SPRING 2020.ASSOCIATE OF APPLIED SCIENCE LAY ADVOCATE/PARALEGAL (AASLA/P) PROGRAM ASSESSMENT AND PROGRAM DATA FOR THE 2019-2020 ACADEMIC YEAR WERE GATHERED, ANALYZED, AND PRESENTED BY THE CRIMINAL JUSTICE INSTRUCTOR IN CONNECTION WITH PROGRAM OUTCOMES, CULMINATING IN THIS REPORT PRESENTED MAY 22, 2020.STATISTICSFALL 2019ACCORDING TO PROGRAM ENROLLMENT DATA, SIX (6) STUDENTS WERE REGISTERED AS AAS LAY ADVOCATE/PARALEGAL (AASLA/P) MAJORS FOR THE FALL, 2019 SEMESTER AND ALL WERE ENROLLED IN LAY ADVOCATE/PARALEGAL CORE COURSES AT THE BEGINNING OF THE SEMESTER. FIVE (5) AASLA/P STUDENTS WERE ALSO DOUBLE MAJORS IN THE ASSOCIATE OF SCIENCE CRIMINAL JUSTICE (ASCJ) PROGRAM AND ONE HAD ALREADY EARNED THE ASCJ DEGREE. ALL AASLA/P STUDENTS FINISHED THEIR COURSES IN THE FALL, 2019 SEMESTER, REPRESENTING A 0% PROGRAM ATTRITION RATE.NO CRIMINAL JUSTICE STUDENTS SATISFIED THE REQUIREMENTS FOR GRADUATION WITH AN AASLA/P DEGREE IN DECEMBER, 2018.OF THE SEVENTEEN (17) AASLA/P CLASSES COMPLETED BY PROGRAM STUDENTS, GRADES OF C OR HIGHER WERE GIVEN IN ALL (100%). GRADES OF B OR HIGHER WERE GIVEN IN ELEVEN (11), OR 64.7%, AND GRADES OF A WERE GIVEN IN FOUR (5), OR 29.4%.SPRING 2020PROGRAM DATA AGAIN LISTED SIX (6) STUDENTS REGISTERED AS AAS LAY ADVOCATE/PARALEGAL (AASLA/P) MAJORS FOR THE SPRING, 2020 SEMESTER AND ALL WERE ENROLLED IN AASLA/P COURSES AT THE BEGINNING OF THE SEMESTER. FIVE (5) WERE ALSO DOUBLE MAJORS IN THE ASSOCIATE OF SCIENCE CRIMINAL JUSTICE (ASCJ) PROGRAM. ONE (1) OF THOSE FAILED TO FINISH THE SEMESTER. THIS REPRESENTS AN ATTRITION RATE OF 16.7%.OF THE SEVEN (7) AASLA/P CLASSES COMPLETED AMONG THE FIVE (5) REMAINING STUDENTS, GRADES OF C OR HIGHER WERE GIVEN IN ALL SEVEN (7), OR 100%. GRADES OF B OR HIGHER WERE GIVEN IN SIX (6), OR 85.7%, AND GRADES OF A WERE GIVEN IN THREE (3), OR 42.9%. ONE STUDENT FAILED TO FINISH THE SEMESTER AND RECEIVED AN F IN ONE CLASS, A 12.5% FAILURE RATE.THREE (3) STUDENTS SATISFIED THE REQUIREMENTS FOR GRADUATION WITH AN ASSOCIATE OF APPLIED SCIENCE LAY ADVOCATE/PARALEGAL DEGREE IN THE SPRING, 2019 SEMESTER. ALL THREE WILL ALSO BE AWARDED ASSOCIATE DEGREES IN CRIMINAL JUSTICE, AND ONE WILL RECEIVE A BACHELOR OF SCIENCE DEGREE IN GENERAL STUDIES.REVIEWAS A RESULT OF RECOMMENDATIONS FROM THE SBC ASSESSMENT COMMITTEE AND OTHERS, THE AASLA/P ASSESSMENT INSTRUMENT WAS REFORMULATED IN THE SPRING OF 2015. THE PRIMARY OBJECTIVE WAS TO SHORTEN THE EXAMINATION CONSIDERABLY WHILE ATTEMPTING TO PRESERVE ITS COMPREHENSIVENESS, TO ADDRESS SOME MINOR CURRICULUM CHANGES THAT HAD OCCURRED SINCE ITS INCEPTION AND, MOST IMPORTANTLY, TO CONTINUE TO ADDRESS THE THREE PROGRAM OUTCOMES. WHILE THE OUTCOME 1AND OUTCOME 2 SECTIONS REMAINED THE SAME, CONSISTING OF THIRTY (30) QUESTIONS WORTH THIRTY-FOUR (34) POINTS AND TWENTY-FOUR (24) QUESTIONS WORTH TWENTY-SIX (26) POINTS, RESPECTIVELY, THE OUTCOME 3 SECTION WAS ABBREVIATED TO INCLUDE SIXTY-TWO (62) QUESTIONS WORTH SIXTY-SEVEN (67). THE REWRITTEN EXAM NOW INCLUDES ONE-HUNDRED-SIXTEEN (116) QUESTIONS WORTH ONE-HUNDRED-TWENTY-SEVEN (127) TOTAL POINTS. THIS EXAM FORMAT WAS USED THROUGH THE 2019-2020 ACADEMIC YEAR.THE NEWLY-FORMATTED EXAMINATION CONTINUED TO BE EVALUATED AND SCORED BOTH INDIVIDUALLY AND CUMULATIVELY ACCORDING TO THE NUMBER OF HOURS EACH STUDENT HAD TAKEN FOR CREDIT AT THE POINT IN TIME AT WHICH THE TEST WAS TAKEN. THE SCORES WERE THEN EVALUATED AS THEY RELATE TO EACH OF THE THREE OUTCOMES IDENTIFIED FOR THE CRIMINAL JUSTICE PROGRAM, AGAIN INDIVIDUALLY AND CUMULATIVELY. THE RESULTS WERE THEN GRAPHED, CHARTED, AND SUBMITTED IN NARRATIVE FORM TO THE INSTITUTIONAL ASSESSMENT COMMITTEE.THE LAY ADVOCATE/PARALEGAL ASSESSMENT TEST IS INTENDED TO MEASURE NOT ONLY THE KNOWLEDGE OF EVERY STUDENT TAKING LA/P CLASSES RELEVANT TO THE THREE PROGRAM OUTCOMES AT AN IDENTIFIABLE POINT IN TIME, BUT IS ALSO ADMINISTERED TO EVERY STUDENT ONCE EACH YEAR TO ASSESS EACH STUDENT'S PROGRESS OVER TIME. THE ASSESSMENT TEST IS ALSO ADMINISTERED TO EVERY PROGRAM GRADUATE WHEN THEY COMPLETE THE REQUIREMENTS FOR GRADUATION AS A FINAL MEASURE OF EACH STUDENT'S FINAL STANDING IN COMPARISON TO THE 70% ACHIEVEMENT STANDARD ESTABLISHED FOR EACH OUTCOME AND THE CUMULATIVE TEST SCORE. ALTHOUGH SUSPECTED WEAKNESSES AND LIMITATIONS ARE CANDIDLY PRESENTED AND DISCUSSED IN EACH YEARLY PROGRAM ASSESSMENT PLAN, THE RELIABILITY AND VALIDITY OF THE DATA IS UNKNOWN,THE SPRING, 2015 ASSESSMENT REPORT ALSO INCLUDED FOR THE FIRST TIME DATA GATHERED USING NEWLY-WRITTEN COURSE AND PROGRAM SURVEYS INTENDED TO REFLECT STUDENT OPINIONS AND ATTITUDES TOWARD INDIVIDUAL COURSES AND THE PROGRAM AS A WHOLE IN THE CONTEXT OF THE THREE PROGRAM OUTCOMES. COURSE SURVEYS AREBUSINESS ADMINISTRATION PROGRAMASSOCIATES, BACHELOR'S DEGREES, AND MBA PROGRAMSTATISTICSTWENTY-EIGHT STUDENTS WERE ENROLLED IN THE AA DEGREE FOR THE FALL 2019 SEMESTER AND THIRTY-SEVEN STUDENTS ENROLLED FOR THE SPRING 2020 SEMESTER. FOUR STUDENTS WERE ENROLLED IN THE BS DEGREE FOR BOTH FALL AND SPRING SEMESTERS. SIXTEEN STUDENTS WERE ENROLLED IN THE MBA PROGRAM FOR FALL 2019 AND NINE STUDENTS WERE ENROLLED FOR THE SPRING 2020 SEMESTER. SUMMARYTHE BUSINESS ADMINISTRATION PROGRAM WENT ONLINE BEGINNING MID-MARCH 2020. CHALLENGES INCLUDED INTERNET AVAILABILITY AND ACCESS TO A COMPUTER. COMPUTERS WERE OBTAINED THROUGH USE OF FINANCIAL AID TO ASSIST STUDENTS WHO NORMALLY DEPENDED ON USING THE COMPUTER LABS. BUSINESS FINANCE, ORGANIZATIONAL BEHAVIOR, GRANT WRITING, ACCOUNTING 2, AND MICRO-ECONOMICS MET ONLINE USING ZOOM AT THEIR NORMAL SCHEDULED TIMES. IN ADDITION, ACCOUNTING 2 HAD TWO DIFFERENT CHAT OPTIONS FOR TUTORING AND EXTRA HELP ON A WEEKLY BASIS. THE MAJORITY OF THE STUDENTS IN THOSE CLASSES EXPRESSED THE IMPORTANCE OF MEETING FACE-TO-FACE. SOME STUDENTS EXPRESSED HAVING A LACK OF MOTIVATION SINCE THEY WERE AT HOME FOR THE MOST PART. OTHER STUDENTS WERE CONSIDERED ESSENTIAL WORKERS AND WERE WORKING OVERTIME ALONG WITH HOMESCHOOLING THEIR CHILDREN, HAVING LITTLE ACCESS TO CHILDCARE, AND TRYING TO COMPLETE THEIR OWN COLLEGE COURSES. THIS CREATED SOME CHALLENGES. THE COUNSELOR WAS CONTACTED TO REACH OUT TO STUDENTS AS NEEDED. WHEN LOOKING AT THE NEW MBA PROGRAM THAT BEGAN IN THE FALL OF 2019 MANY STUDENTS RETURNED TO COLLEGE AFTER BEING OUT OF SCHOOL FOR A PERIOD OF TIME AND FOR MANY OF THEM THE ONE DAY PER WEEK OF FACE-TO-FACE TIME WAS NECESSARY TO KEEP THEM ON PACE WITH THE RIGOR OF THE PROGRAM. THE MBA STUDENTS OVERALL ARE/WERE WELL EQUIPPED WITH THE TECHNOLOGY TO TRANSITION TO THE ONLINE ONLY FORMAT. IN THE FALL OF 2019 THE "CORE GROUP" OF STUDENTS HAD GOOD FOLLOW THROUGH INTO THE SPRING OF 2020 UNTIL THE COVID-19 PANDEMIC HIT. AFTER THE FIRST SEMESTER THERE WERE STUDENTS THAT DECIDED THAT THE MBA PROGRAM WAS NOT FOR THEM AND DROPPED, THUS THESE STUDENTS HAVE NOT BEEN INCLUDED THE SPRING 2020 DATA. A MAJORITY OF THE STUDENTS IN SPRING 2020 WERE CONSIDERED ESSENTIAL WORKERS AND WERE WORKING OVERTIME ALONG WITH HOMESCHOOLING THEIR CHILDREN, HAVING LITTLE ACCESS TO CHILD CARE, AND TRYING TO COMPLETE THEIR OWN COLLEGE COURSES THUS FALLING BEHIND IN THE ACCELERATED NATURE OF THE PROMAJOR ACCOMPLISHMENTS OF THE COLLEGE DURING THE YEAR INCLUDE:DUE TO COVID-19, THE COLLEGE HELD A DRIVE THROUGH GRADUATION ON JUNE 5TH FROM 1:00 PM TO 2:00 PM. THE GRADUATES WERE LINED UP ALONG THE CAMPUS ROADS IN THE GRASS, WITH EVERYONE SPACED OUT 10 TO 12 FEET APART. THE GRADUATES WERE LINED UP BY THE BUILDING IN WHICH THEY HAVE TAKEN MOST OF THEIR CLASSES. EACH GRADUATES HAD A SIGN THAT HAD THEIR NAME AND DEGREE ON IT. EACH GRADUATE RECEIVED A LAWN CHAIR AND AN UMBRELLA FOR THE SUN AND THE LITTLE BIT OF RAIN WE GOT THAT DAY. WE HAVE PRE-TAPED THE GRADUATION CEREMONY AND KLND PLAYED IT FROM 1:00 PM TO 2:00 PM ON JUNE 5. THE GRADUATES EACH RECEIVED A BLUE TOOTH SPEAKERS TO LISTEN TO IT. ND FIRST LADY KATHRYN BURGUM WAS THE GRADUATION SPEAKER AND WAS PART OF THE PRE-TAPED GRADUATION PROGRAM. TO HELP FACILITATE INSTRUCTION DURING THE COVID PANDEMIC AND MOVING COURSEWORK TO DISTANCE LEARNING, FACULTY MEMBERS UTLIZED A VARIETY OF COURSE DELIVERY OPTIONS INCLUDING THE COLLEGE'S LEARNING MANAGEMENT SYSTEM, EMAIL, INDIVIDUAL AND CONFERENCE CALLS, VIDEO MEETINGS, POWERPOINT PRESENTATIONS WITH LECTURES VOICED OVER, VIDEO LECTURES ON YOUTUBE, PRINTED HANDOUTS AND ASSIGNMENTS MAILED DIRECTLY TO STUDENTS, AND WEB-BASED VIRTUAL LAB SIMULATION. THE COLLEGE SUPPORTED STUDENTS AS THEY DEALT WITH THE EFFECTS OF THE COVID-19 SITUATION. THE COLLEGE'S COUNSELORS MAINTAINED CONTINUOUS CONTACT WITH STUDENTS TO HELP ADDRESS ANY NEEDS OR PROBLEMS THEY EXPERIENCINED. THE COLLEGE THROUGH GRANTS WAS ABLE TO ASSIST STUDENTS WITH EMERGENCY AID TO HELP WITH GROCERIES, UTILITIES, AND INTERNET SERVICE, AND THAT DURING THE FIRST WEEK OF MOVING COURSES ON-LINE, A TRUCK LOAD OF FOOD WAS DISTRIBUTED TO A NUMBER OF STUDENTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$9,146,834	ExpenseAmt
Grant	$1,313,126	GrantAmt
Revenue	$12,122,665	RevenueAmt

Field	Value	IRS element (for citing)
Total Program Service Expenses	$9,146,834	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	0	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	33	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	231	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 (13 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)	$2,389	$0	$0
AVIS LITTLE EAGLE
VICE CHAIR	1.50	Yes (X)	Yes (X)	$3,116	$0	$0
SAMI CLAYMORE
SECRETARY	1.50	Yes (X)	Yes (X)	$5,669	$0	$0
IONE GAYTON
BOARD MEMBER	1.50	Yes (X)		$509	$0	$0
JEFF CADOTTE SR
BOARD MEMBER	1.50	Yes (X)		$1,875	$0	$0
MARY KILLS IN WATER
BOARD MEMBER	1.50	Yes (X)		$236	$0	$0
ROBERT GIPP
BOARD MEMBER	1.50	Yes (X)		$2,219	$0	$0
PAUL ARCHAMBAULT
BOARD MEMBER	1.50	Yes (X)		$2,327	$0	$0
LAUREL VERMILLION
PRESIDENT	40.00		Yes (X)	$107,785	$0	$13,467
KOREEN RESSLER
VICE PRESIDENT	40.00		Yes (X)	$101,164	$0	$13,218
SHAWN HOLZ
ACADEMIC DEAN	40.00		Yes (X)	$66,893	$0	$8,664
ELISABETH HERTEL
HR DIRECTOR	40.00		Yes (X)	$57,288	$0	$10,682
DAVE MUELLER
IT/FINANCE DIRECTOR	40.00		Yes (X)	$89,345	$0	$12,475

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$440,815	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$58,506	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

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CREATIVE BUS SALES	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11601 CYRUS WAY 101	AddressLine1Txt
City	MUKILTEO	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98275	ZIPCd

Field	Value	IRS element (for citing)
Services	PURCHASE OF 5 BUSES	ServicesDesc
Compensation	$370,461	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$325,933	AllOtherContributionsAmt
Total Contributions	$325,933	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM GRANTS	611600	$9,727,977	$9,727,977
TUITION AND OTHER LOCAL	611600	$1,968,382	$1,968,382
BOOKSTORE SALES	611600	$426,306	$426,306

Field	Value	IRS element (for citing)
Total Program Service Revenue	$12,122,665	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$131,180	TotalRevenueColumnAmt
Exclusion	$131,180	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$103,295	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$103,295	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$103,295	TotalRevenueColumnAmt
Exclusion	-$103,295	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	SBC TECH	Desc
Business	541519	BusinessCd
Total Revenue Column	$5,120	TotalRevenueColumnAmt
Unrelated Business Revenue	$5,120	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$5,120	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,481,603	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,122,665	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$5,120	UnrelatedBusinessRevenueAmt
Exclusion	$27,885	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,313,126	TotalAmt
Program Services	$1,313,126	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$394,309	TotalAmt
Program Services	$295,732	ProgramServicesAmt
Management And General	$98,577	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,857,190	TotalAmt
Program Services	$3,642,893	ProgramServicesAmt
Management And General	$1,214,297	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$222,056	TotalAmt
Program Services	$166,542	ProgramServicesAmt
Management And General	$55,514	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$785,512	TotalAmt
Program Services	$589,134	ProgramServicesAmt
Management And General	$196,378	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$406,364	TotalAmt
Program Services	$304,773	ProgramServicesAmt
Management And General	$101,591	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$43,019	TotalAmt
Management And General	$43,019	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$39,239	TotalAmt
Management And General	$39,239	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$285,246	TotalAmt
Management And General	$285,246	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$314,005	TotalAmt
Program Services	$235,504	ProgramServicesAmt
Management And General	$78,501	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,286,002	TotalAmt
Program Services	$1,286,002	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BOOKS/PROGRAMS/STUDENT	$1,353,732	$807,472	$546,260
SUPPLIES	$537,935	$322,898	$215,037
EQUIPMENT RENTAL AND MA	$332,196	$177,702	$154,494
SBC TECH	$5,043	$5,043

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$13	TotalAmt
Program Services	$13	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,174,987	TotalAmt
Program Services	$9,146,834	ProgramServicesAmt
Management And General	$3,028,153	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,214,924	BOYAmt
EOY	$2,145,946	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$500,000	BOYAmt
EOY	$1,000,000	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,383,472	BOYAmt
EOY	$1,639,567	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$262,763	BOYAmt
EOY	$73,333	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$336,158	BOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$83,608	BOYAmt
EOY	$100,722	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$34,381,825	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$14,742,547	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$19,024,300	BOYAmt
EOY	$19,639,278	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,610,722	BOYAmt
EOY	$1,729,509	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$143,408	BOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,559,355	BOYAmt
EOY	$26,328,355	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$244,928	BOYAmt
EOY	$302,627	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$744,019	BOYAmt
EOY	$1,140,598	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$373,900	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$545,522	BOYAmt
EOY	$619,170	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,534,469	BOYAmt
EOY	$2,436,295	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	$2,301,272	BOYAmt
EOY	$2,433,159	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$19,024,300	BOYAmt
EOY	$19,639,278	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,699,314	BOYAmt
EOY	$1,819,623	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$23,024,886	BOYAmt
EOY	$23,892,060	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,559,355	BOYAmt
EOY	$26,328,355	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$306,616	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$798,267	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	-$237,709	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

CY Endwmt Fund CYEndwmtFundGrp

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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,582,450	BeginningYearBalanceAmt
Contributions	$17,105	ContributionsAmt
Investment Earnings Or Losses	$3,575	InvestmentEarningsOrLossesAmt
Other Expenditures	$2,183	OtherExpendituresAmt
End Year Balance	$1,600,947	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,369,179	BeginningYearBalanceAmt
Contributions	$14,922	ContributionsAmt
Investment Earnings Or Losses	$4,381	InvestmentEarningsOrLossesAmt
End Year Balance	$1,582,450	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,476,680	BeginningYearBalanceAmt
Contributions	$19,492	ContributionsAmt
Investment Earnings Or Losses	$82,262	InvestmentEarningsOrLossesAmt
Other Expenditures	$4,775	OtherExpendituresAmt
End Year Balance	$1,369,179	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	$29,265,595	OtherCostOrOtherBasisAmt
Depreciation	$11,305,262	DepreciationAmt
Book Value	$17,960,333	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,940,414	OtherCostOrOtherBasisAmt
Depreciation	$1,794,692	DepreciationAmt
Book Value	$145,722	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,061,531	OtherCostOrOtherBasisAmt
Depreciation	$1,642,593	DepreciationAmt
Book Value	$1,418,938	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$19,639,278	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCRUED COMPENSATION AND VACATION	$393,959
ACCRUED RETIREMENT	$217,706
DUE TO STUDENE ACTIVITY	$7,505

Field	Value	IRS element (for citing)
Total Liability	$619,170	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$11,510,274	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$11,510,274	RevenueSubtotalAmt
Other Revenues Not Included	$971,329	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$971,329	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$12,481,603	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$11,203,658	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$11,203,658	ExpensesSubtotalAmt
Other Expenses Not Included	$971,329	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$971,329	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$12,174,987	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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:	GOVERNMENT GRANTS PAID TO STUDENTS RECOGNIZED AS TUITION INCOME AND GRANTS TO INDIVIDUALS. 971,329.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	GOVERNMENT GRANTS PAID TO STUDENTS RECOGNIZED AS TUITION INCOME AND GRANTS 971,329. TO INDIVIDUALS.

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	233	RecipientCnt
Cash Grant	$1,013,146	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 (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 2	DUE TO THE COVID-19 PANDEMIC, SITTING BULL COLLEGE SHIFTED ALL ON-CAMPUS IN-PERSON CLASSES TO REMOTE INSTRUCTION FOLLOWING SPRING BREAK IN MARCH 2020 THROUGH THE END OF SPRING SEMESTER AND THROUGH THE SUMMER SESSION, WITH THE EXCEPTION OF BUILDING TRADES AND ELECTRICAL PROGRAM PRACTICUMS. DURING THIS TIME THE MAJORITY OF THE EMPLOYEES WERE GIVEN ADMINISTRATIVE LEAVE AND COMPLETED WORK FROM HOME. IN MAY 2020, SBC HAD EMPLOYEES COME BACK TWO TO THREE DAYS A WEEK WITH SPLIT SCHEDULES TO ENSURE THAT SOCIAL DISTANCING WAS PRACTICES.
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 XI, LINE 9:	ACQUISITION OF SBC LIMITED PARTNERSHIP -237,709.
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.