SITTING BULL COLLEGE: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: SITTING BULL COLLEGE (EIN 23-7373765)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2020-02-27
IRS object ID: 202010589349300411
Schema version: 2018v3.1
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	2020-02-27T09:13:21-06:00	ReturnTs
Tax Period End	2019-06-30	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	2018-07-01	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	2020-02-11	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	2020-02-11	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	24.111.88.202	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-02-11	IPDt
IP Tm	13:05:45	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	94C9C43EDDD7B186B83B432AED1754BA48CE5AC5	AtSubmissionCreationDeviceId
At Submission Filing Device Id	C7A0703A2F43AAEEA8838C079AB8B109A2E7FBED	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-09-23 17:36:50Z	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	$11,635,330	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	258	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$770	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$90,978	PYContributionsGrantsAmt
CY Contributions Grants	$149,181	CYContributionsGrantsAmt
PY Program Service Revenue	$12,451,393	PYProgramServiceRevenueAmt
CY Program Service Revenue	$11,296,017	CYProgramServiceRevenueAmt
PY Investment Income	$98,981	PYInvestmentIncomeAmt
CY Investment Income	$189,362	CYInvestmentIncomeAmt
PY Other Revenue	$46,875	PYOtherRevenueAmt
CY Other Revenue	$770	CYOtherRevenueAmt
PY Total Revenue	$12,688,227	PYTotalRevenueAmt
CY Total Revenue	$11,635,330	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,131,886	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,081,238	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$6,738,226	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,427,293	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,591,252	PYOtherExpensesAmt
CY Other Expenses	$5,006,168	CYOtherExpensesAmt
PY Total Expenses	$13,461,364	PYTotalExpensesAmt
CY Total Expenses	$12,514,699	CYTotalExpensesAmt
PY Revenues Less Expenses	-$773,137	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$879,369	CYRevenuesLessExpensesAmt
Total Assets BOY	$24,892,691	TotalAssetsBOYAmt
Total Assets EOY	$24,559,355	TotalAssetsEOYAmt
Total Liabilities BOY	$1,205,463	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,534,469	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$23,687,228	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$23,024,886	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
Expense	$9,625,724	ExpenseAmt
Grant	$1,081,238	GrantAmt
Revenue	$11,296,017	RevenueAmt
Desc	FOUR YEAR COLLEGE DEGREE PROGRAM THAT SERVED 282 STUDENTS IN FALL 2018, 270 STUDENTS IN SPRING 2019 AND 117 STUDENTS IN SUMMER 2019.THE THREE LARGEST AREAS OF STUDIES AT THE COLLEGE ARE AS FOLLOWS:1. GENERAL STUDIES BACHELOR OF SCIENCE, ASSOCIATE OF ARTSSTATISTICSTHE BACHELORS OF SCIENCE IN GENERAL STUDIES PROGRAM WILL GRADUATE TWO STUDENTS. ANOTHER STUDENT ONLY HAS THREE CLASSES LEFT TO FINISH THE DEGREE. FA-18 THERE WERE 7 STUDENTS IN THE DEGREE PROGRAM; SP-19 THERE WERE 13 ENROLLED IN THE BACHELOR'S PROGRAM. THE ASSOCIATES OF ARTS IN GENERAL STUDIES WILL GRADUATE FOUR STUDENTS. FA-18 THERE WERE 41 STUDENTS IN THE ASSOCIATES DEGREE PROGRAM & SP-19 THERE WERE 48 ENROLLED, ALL OF WHOM ARE ADVISED BY THREE DIFFERENT ADVISORS. AS ADVISORS, WE TRY TO HAVE STUDENTS MAJOR IN ANOTHER DEGREE PLAN BY THE END OF THEIR 2ND SEMESTER. REVIEWALL STUDENTS IN THE BACHELOR OF SCIENCE IN GENERAL STUDIES DEGREE PROGRAM TAKE THE HUM 497 CAPSTONE COURSE FOR ONE CREDIT TO GATHER ASSESSMENT DATA. THE FACULTY OF RECORD FOR THIS CLASS DELIVERS THE COURSE INDEPENDENT STUDY ON MYSBC. THE PROGRAM IS STILL CONSIDERING OFFERING THREE OPTIONS FOR THE FINAL PROJECT: 1) RESEARCH; 2) SERVICE LEARNING; 3) DIGITAL STORYTELLING. THE AA GENERAL STUDIES DEGREE ADDED A ONE-CREDIT CAPSTONE COURSE IN 2016 TO HELP ASSIST IN GATHERING ASSESSMENT DATA. STUDENTS SHOULD MEET WITH THE INSTRUCTOR FACE TO FACE TWO TIMES THROUGHOUT THE SEMESTER TO TALK ABOUT ISSUES AND GO THROUGH MATERIALS AND PROFESSIONALISM REQUIREMENTS. A RECORDED ORIENTATION ONLINE HAS HELPED WITH THE OUTCOMES OF THE CLASS. SERVICE LEARNING PROJECT CONTACT INFORMATION NEEDS TO BE UPDATED SO STUDENTS CAN SEE A FULL LIST OF OPTIONS FOR THIS REQUIREMENT. ACTIONSMORE CONVERSATION IN THE DEPARTMENT WILL BE HELD ON HOW TO ASSESS STUDENTS IN THE BEGINNING, MIDDLE, AND END OF THE DEGREE PLAN WITH EASE. SURVEY PRE/POST DATA IS NOT WORKING AS WELL AS ORIGINALLY THOUGHT, SINCE STUDENTS WHO GRADUATE WITH THE BACHELOR'S DEGREE DO NOT ALWAYS BEGIN THEIR JUNIOR YEAR AS GENERAL STUDIES MAJORS, BUT RATHER MOVE INTO THE PROGRAM AS THEY RUN OUT OF FUNDING AND NEED TO OBTAIN A DEGREE. ONE OTHER OPTION IS TO USE DATA FROM THREE COURSES THAT ALL GENERAL STUDIES MAJORS NEED TO TAKE: PSYC 111 INTRODUCTION TO PSYCHOLOGY; MATH 210 ELEMENTARY STATISTICS; MATH 314 APPLIED STATISTICS. THIS MIGHT BE POSSIBLE THROUGH GOOGLEQUIZ FORMS, IF INSTRUCTORS AGREE. 2. BUSINESS ADMINISTRATION PROGRAM ASSOCIATES AND BACHELOR'S DEGREESSTATISTICSTHIRTY-EIGHT STUDENTS WERE ENROLLED IN THE AA DEGREE FOR THE FALL 2018 SEMESTER AND THIRTY-ONE STUDENTS ENROLLED FOR THE SPRING 2019 SEMESTER. SIX STUDENTS WERE ENROLLED IN THE BS DEGREE FALL 2018 AND FIVE STUDENTS WERE ENROLLED FOR THE SPRING 2019 SEMESTER. FIVE STUDENTS WILL GRADUATE WITH AN ASSOCIATE'S DEGREE. TWO STUDENTS WILL GRADUATE WITH A BACHELOR'S DEGREE. SUMMARYTHE BUSINESS ADMINISTRATION PROGRAM HAS HAD THE OPPORTUNITY TO HAVE STUDENTS PARTICIPATE IN VITA FOR THEIR INTERNSHIP. THIS IS THE FIRST TIME PARTNERSHIP WITH TBIC. SEVERAL CLIENTS WERE ASSISTED WITH TAXES. PARTICIPATION IN VITA IS PLANNED FOR THE SPRING OF 2020 AND SUBSEQUENT YEARS. THE PROGRAM REVIEW HAS BEEN WRITTEN AND SUBMITTED FOR REVIEW. ALL THREE MEMBERS OF THE DEPARTMENT CONTRIBUTED TO THE COMPLETION OF THE DOCUMENT.A GOAL HAS BEEN SET TO VISIT THREE HIGH SCHOOLS IN THE AREA FOR RECRUITMENT PURPOSES PER YEAR. TO DATE, TWO HAVE BEEN VISITED. THREE BUSINESS ADMINISTRATION STUDENTS PARTICIPATED IN THE NASA MUREP MITTIC COMPETITION AT JOHNSON SPACE CENTER. TWO ADDITIONAL STUDENTS CONTRIBUTED TO THE EFFORTS. ONE OF THE PARTICIPANTS HAS BEEN CHOSEN FOR AN INTERNSHIP WITH NASA AT AMES SPACE CENTER IN MOUNTAIN VIEW, CA. THIS IS THE SECOND YEAR IN A ROW A BUSINESS ADMINISTRATION STUDENT HAS BEEN CHOSEN FOR A NASA INTERNSHIP. PARTICIPATION IN NASA FUNCTIONS WILL CONTINUE ALONG WITH SUPPORT OF STUDENTS APPLYING FOR INTERNSHIPS. AN EFFORT HAS BEEN MADE TO ENSURE STUDENTS FILL OUT SCHOLARSHIP APPLICATIONS. THIS IS ACCOMPLISHED BY STUDENTS FILLING OUT THE APPLICATION IN THE PRESENCE OF A FACULTY MEMBER. THIS EFFORT IS A WIN-WIN FOR THE STUDENT AND SITTING BULL COLLEGE. FACULTY IN THE DEPARTMENT DO ASSIST EACH OTHER'S STUDENTS IN THEIR RESPECTIVE COURSES. THIS IS DONE WHEN THE TEACHER OF RECORD IS NOT AVAILABLE TO ENSURE EXCELLENT SERVICE AND SUPPORT. RECOMMENDATIONSWE WILL VISIT THE ISSUE OF SPLITTING UP THE THREE-CREDIT INTERNSHIP COURSE AGAIN WITH THE CURRICULUM COMMITTEE TO ACCOMMODATE STUDENTS WHEN THEY ARE UNABLE TO COMPLETE THE REQUIRED HOURS. THE DEPARTMENT IS STILL IN THE PROCESS OF ARRANGING INTERNSHIPS FOR STUDENTS THROUGH STANDING ROCK SIOUX TRIBE ADMINISTRATIVE OFFICES. 3. EDUCATION PROGRAM ASSOCIATES, BACHELOR'S, AND MASTER'S DEGREESSTATISTICSOVERALL 42 ENROLLED STUDENTS IN SIX OF SEVEN PROGRAMS. TEN STUDENTS IN AS IN EARLY CHILDHOOD, 14 IN AS TEACHER EDUCATION, AND TWO BS IN ELEMENTARY EDUCATION. TWO IN BS IN EARLY CHILDHOOD TEACHING, TWO IN BS IN SECONDARY SCIENCE (ONE IN ENS, ONE TRANSITIONING TO BS). BS IN EARLY CHILDHOOD NON-TEACHING HAD NO STUDENTS ENROLLED. 11 STUDENTS IN MED. CURRICULUM AND INSTRUCTION. RECOMMENDATIONSSTUDENTS WERE INTRODUCED TO FORMAL AND INFORMAL ASSESSMENTS THROUGH THE INTRO TO ASSESSMENT COURSES AND COMMON COURSES. MORE NEEDS TO BE INCLUDED IN TERMS OF CLASSROOM ASSESSMENTS FOR THE CANDIDATE TO PRACTICE ON STUDENTS. ASSESSMENTS FOR BEHAVIOR, CURRICULUM, ACADEMICS, AND MORE WILL BE INTRODUCED INTO CORE CLASSES AND PRACTICAL USE WILL BE WORKED INTO COURSES. CONTINUED DEVELOPMENT OF LAB SCHOOL TYPE SETTING WITH KAMPUS KIDS AND IMMERSION NEST SO STUDENTS CAN FLOW INTO EACH CENTER GAINING EXPERIENCE WHILE ALSO HELPING TO SUPPORT BOTH PROGRAMS. THIS HAS BEEN STARTED BUT NEEDS TO BE STRENGTHENED. ONE STUDENT TEACHER IN IMMERSION NEXT CLASSROOM THIS YEAR.OVER THE SUMMER THE COURSE SCHEDULE FOR CURRICULUM AND INSTRUCTION PROGRAM WILL BE REVIEWED FOR POSSIBLE CHANGES IN WHEN SPECIFIC COURSES WILL BE OFFERED EACH SEMESTER.CONTINUE EXPOSURE TO LANGUAGE AND CULTURE IN ORDER TO INCORPORATE IT IN THEIR LESSONS AND ACTIVITIES. REWORK LESSON PLAN RUBRIC AND FORMAT. MANY SCHOOLS ARE GOING TO ELECTRONIC LESSON PLANS SO LOOK INTO INCORPORATING THESE INTO THE DEPARTMENT AS WELL. LINK EVALUATIONS AND DISPOSITIONS TO INTASC AND CAEP STANDARDSTRANSITION PROGRAM ASSESSMENT AND COURSE ASSESSMENTS OVER TO ELECTRONIC DOCUMENTS FOR EASIER ANALYSIS.	Desc
Total Program Service Expenses	$9,625,724	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
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	63	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	258	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)	$3,624	$0	$0
SAMI CLAYMORE
SECRETARY	1.50	Yes (X)	Yes (X)	$5,490	$0	$0
WALTER ONE FEATHER
BOARD MEMBER	1.50	Yes (X)		$0	$0	$0
ROBERT GIPP
BOARD MEMBER	1.50	Yes (X)		$2,721	$0	$0
JEFF CADOTTE SR
BOARD MEMBER	1.50	Yes (X)		$1,928	$0	$0
WILBUR RED TOMAHAWK
BOARD MEMBER	1.50	Yes (X)		$2,253	$0	$0
AVIS LITTLE EAGLE
BOARD MEMBER	1.50	Yes (X)		$3,444	$0	$0
PAUL ARCHAMBAULT
BOARD MEMBER	1.50	Yes (X)		$2,775	$0	$0
LAUREL VERMILLION
PRESIDENT	40.00		Yes (X)	$105,156	$0	$12,736
KOREEN RESSLER
VICE PRESIDENT	40.00		Yes (X)	$111,881	$0	$13,103
SHAWN HOLZ
ACADEMIC DEAN	40.00		Yes (X)	$26,369	$0	$2,912
DAVE MUELLER
IT/FINANCE DIRECTOR	40.00		Yes (X)	$85,235	$0	$11,623
ELISABETH HERTEL
HR DIRECTOR	40.00		Yes (X)	$53,539	$0	$9,859

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$404,415	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$50,233	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 BUS	ServicesDesc
Compensation	$111,107	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$149,181	AllOtherContributionsAmt
Total Contributions	$149,181	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM GRANTS	611600	$8,664,477	$8,664,477
TUITION AND OTHER LOCAL	611600	$2,121,457	$2,121,457
BOOKSTORE SALES	611600	$510,083	$510,083

Field	Value	IRS element (for citing)
Total Program Service Revenue	$11,296,017	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$189,362	TotalRevenueColumnAmt
Exclusion	$189,362	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	SBC TECH	Desc
Business	541519	BusinessCd
Total Revenue Column	$770	TotalRevenueColumnAmt
Unrelated Business Revenue	$770	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$770	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,635,330	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,296,017	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$770	UnrelatedBusinessRevenueAmt
Exclusion	$189,362	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,081,238	TotalAmt
Program Services	$1,081,238	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$413,261	TotalAmt
Program Services	$309,946	ProgramServicesAmt
Management And General	$103,315	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,700,757	TotalAmt
Program Services	$3,525,568	ProgramServicesAmt
Management And General	$1,175,189	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$221,862	TotalAmt
Program Services	$166,396	ProgramServicesAmt
Management And General	$55,466	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$687,314	TotalAmt
Program Services	$515,486	ProgramServicesAmt
Management And General	$171,828	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$404,099	TotalAmt
Program Services	$303,074	ProgramServicesAmt
Management And General	$101,025	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$42,292	TotalAmt
Management And General	$42,292	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$34,518	TotalAmt
Management And General	$34,518	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$263,564	TotalAmt
Management And General	$263,564	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$503,416	TotalAmt
Program Services	$377,562	ProgramServicesAmt
Management And General	$125,854	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,317,126	TotalAmt
Program Services	$1,317,126	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BOOKS/PROGRAMS/STUDENT	$2,022,536	$1,561,189	$461,347
SUPPLIES	$566,250	$323,988	$242,262
EQUIPMENT RENTAL AND MA	$249,280	$136,965	$112,315
CONSTRUCTION	$6,464	$6,464

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$722	TotalAmt
Program Services	$722	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,514,699	TotalAmt
Program Services	$9,625,724	ProgramServicesAmt
Management And General	$2,888,975	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$476,855	BOYAmt
EOY	$1,214,924	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

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

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,738,846	BOYAmt
EOY	$1,383,472	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$46,660	BOYAmt
EOY	$262,763	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

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

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$78,288	BOYAmt
EOY	$83,608	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$33,576,091	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$14,551,791	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$19,977,199	BOYAmt
EOY	$19,024,300	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,559,941	BOYAmt
EOY	$1,610,722	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$178,744	BOYAmt
EOY	$143,408	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,892,691	BOYAmt
EOY	$24,559,355	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$201,902	BOYAmt
EOY	$244,928	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$463,185	BOYAmt
EOY	$744,019	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$540,376	BOYAmt
EOY	$545,522	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,205,463	BOYAmt
EOY	$1,534,469	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$2,093,789	BOYAmt
EOY	$2,301,272	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$19,977,199	BOYAmt
EOY	$19,024,300	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,616,240	BOYAmt
EOY	$1,699,314	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$23,687,228	BOYAmt
EOY	$23,024,886	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,892,691	BOYAmt
EOY	$24,559,355	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$879,369	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$217,026	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$1	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	$1,600,947	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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,386,619	BeginningYearBalanceAmt
Contributions	$13,164	ContributionsAmt
Investment Earnings Or Losses	$84,783	InvestmentEarningsOrLossesAmt
Other Expenditures	$7,886	OtherExpendituresAmt
End Year Balance	$1,476,680	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.82000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.18000	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	$27,863,880	OtherCostOrOtherBasisAmt
Depreciation	$10,461,015	DepreciationAmt
Book Value	$17,402,865	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,363,068	OtherCostOrOtherBasisAmt
Depreciation	$2,195,168	DepreciationAmt
Book Value	$167,900	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,234,858	OtherCostOrOtherBasisAmt
Depreciation	$1,895,608	DepreciationAmt
Book Value	$1,339,250	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$19,024,300	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCRUED COMPENSATION AND VACATION	$318,622
ACCRUED RETIREMENT	$221,862
DUE TO STUDENE ACTIVITY	$5,038

Field	Value	IRS element (for citing)
Total Liability	$545,522	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$10,692,395	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$10,692,395	RevenueSubtotalAmt
Other Revenues Not Included	$942,935	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$942,935	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$11,635,330	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$11,571,765	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1	OtherExpensesIncludedAmt
Expenses Not Reported	$1	ExpensesNotReportedAmt
Expenses Subtotal	$11,571,764	ExpensesSubtotalAmt
Other Expenses Not Included	$942,935	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$942,935	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$12,514,699	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 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. 942,935.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	ROUNDING 1.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	GOVERNMENT GRANTS PAID TO STUDENTS RECOGNIZED AS TUITION INCOME AND GRANTS TO INDIVIDUALS. 942,935.

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	220	RecipientCnt
Cash Grant	$978,736	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	SITTING BULL COLLEGE WAS OFFICIALLY APPROVED IN THE FALL 2018 BY THE HIGHER LEARNING COMMISSION OF HTE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS TO OFFER A BACHELOR OF SCIENCE DEGREE IN SOCIAL WORK. CLASSES FOR THE PROGRAM BEGAN IN THE FALL 2018. IN ADDITION, SITTING BULL COLLEGE WILL CONTINUE WORKING TOWARD FULL PROGRAM ACCREDITATION FROM THE COUNCIL OF SOCIAL WORK EDUCATION(CSWE).
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. EMPLOYEES MUST REQUEST PERMISSION FROM TEH PRESIDENT TO COMPLETE OUTSIDE EMPLOYMENT OR SERVE IN ANY CAPACITY THAT MAY BE CONSIDERED A CONFLICT OF INTEREST.
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:	ROUNDING 1.
FORM 990, PART XII, LINE 2C:	FULL BOARD MEETS WITH AUDITOR AND REVIEWS AUDITED FINANCIAL STATEMENTS.