SITTING BULL COLLEGE: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: SITTING BULL COLLEGE (EIN 23-7373765)
Tax period: 2017-07-01 to 2018-06-30
Filed: 2019-02-01
IRS object ID: 201940329349301309
Schema version: 2017v2.3
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	2019-02-01T11:48:32-06:00	ReturnTs
Tax Period End	2018-06-30	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	2017-07-01	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	2019-01-29	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	2019-01-29	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	2019-01-29	IPDt
IP Tm	13:47:59	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	EC60F1F6CFAD54E2874E7EE8B4206C9F1FEABD2A	AtSubmissionCreationDeviceId
At Submission Filing Device Id	ECBC42FB3F4CA2BDE18FAED0AB2973E479529030	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	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	$12,688,227	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	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	215	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$46,875	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$54,437	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$87,855	PYContributionsGrantsAmt
CY Contributions Grants	$90,978	CYContributionsGrantsAmt
PY Program Service Revenue	$12,768,380	PYProgramServiceRevenueAmt
CY Program Service Revenue	$12,451,393	CYProgramServiceRevenueAmt
PY Investment Income	$111,871	PYInvestmentIncomeAmt
CY Investment Income	$98,981	CYInvestmentIncomeAmt
PY Other Revenue	$54,964	PYOtherRevenueAmt
CY Other Revenue	$46,875	CYOtherRevenueAmt
PY Total Revenue	$13,023,070	PYTotalRevenueAmt
CY Total Revenue	$12,688,227	CYTotalRevenueAmt
PY Grants And Similar Paid	$884,637	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,131,886	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$6,423,300	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,738,226	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,144	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,999,658	PYOtherExpensesAmt
CY Other Expenses	$5,591,252	CYOtherExpensesAmt
PY Total Expenses	$13,307,595	PYTotalExpensesAmt
CY Total Expenses	$13,461,364	CYTotalExpensesAmt
PY Revenues Less Expenses	-$284,525	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$773,137	CYRevenuesLessExpensesAmt
Total Assets BOY	$25,941,487	TotalAssetsBOYAmt
Total Assets EOY	$24,892,691	TotalAssetsEOYAmt
Total Liabilities BOY	$1,481,122	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,205,463	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$24,460,365	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$23,687,228	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SITTING BULL COLLEGE IS AN ACADEMIC AND TECHNICAL INSTITUTION COMMITTED TO IMPROVING THE LEVELS OF EDUCTION AND TRAINING, ECONOMIC AND SOCIAL DEVELOPMENT OF THE PEOPLE IT SERVES, WHILE PROMOTING RESPONSIBLE BEHAVIOR CONSISTENT WITH THE DAKOTA/LAKOTA CULTURE AND LANGUAGE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$9,366,139	ExpenseAmt
Grant	$1,131,886	GrantAmt
Revenue	$12,451,393	RevenueAmt
Desc	FOUR YEAR COLLEGE DEGREE PROGRAM THAT SERVED 316 STUDENTS IN FALL 2017, 349 STUDENTS IN SPRING 2018 AND 124 STUDENTS IN SUMMER 2018.THE THREE LARGEST AREAS OF STUDIES AT THE COLLEGE ARE AS FOLLOWS:1. ASSOCIATE OF SCIENCE PRACTICAL NURSINGTHE FACULTY AND STUDENTS FOR THE DIVISION OF NURSING ASSESSMENT COMMITTEE REVIEWED THE ASSESSMENT AND PROGRAM DATA FOR THE 2017-2018 ACADEMIC YEAR ON 1 MAY 2018 AS WELL AS AT A DECEMBER 2017 MEETING. ALL FIRST YEAR AND SECOND YEAR STUDENTS WERE INCLUDED IN THE END OF THE TERM ASSESSMENT MEETINGS TO REVIEW TEXTS, COURSES, AND THE PROGRAM FOR EACH SEMESTER. THE SPRING SEMESTER MEETING INCLUDED A REVIEW OF THE OVERALL YEAR. FACULTY REVIEWED THE HESI RESULTS SEPARATELY, AS THESE RESULTS WERE NOT AVAILABLE UNTIL MAY 3.STATISTICSTHE NURSING PROGRAM EXPERIENCED A SLIGHT DROP IN ENROLLMENT OF DECLARED MAJORS TO 22 THIS FALL AS ADVERTISING FOR ADDITIONAL FACULTY HAD MISTAKENLY LEAD PEOPLE TO THINK THE PROGRAM WAS CLOSING. ENROLLMENT WAS BACK UP TO 27 STUDENTS IN THE SPRING. THE LARGEST INDICATION OF PROGRAM GROWTH OCCURRED IN THE SPRING WHEN THERE WERE 13 STUDENTS IN THE FORMAL CURRICULUM - 11 STUDENTS AT THE FIRST CURRICULUM YEAR LEVEL AND 2 STUDENTS AT THE SECOND CURRICULUM YEAR LEVEL. TWO STUDENTS WILL GRADUATE FROM THE PRACTICAL NURSING BASIC PROGRAM THIS WEEK. REVIEWOVERALL, THE STUDENTS ARE VERY HAPPY WITH THE NURSING PROGRAM. WHILE ADMITTEDLY A DIFFICULT PROGRAM, THE GRADUATING STUDENTS VOICED THAT THEY ARE FEELING PREPARED TO GO INTO PRACTICE. THE STUDENTS LIKE THE WORK ON HEAD TO TOE ASSESSMENTS EACH SEMESTER THAT BRINGS BOTH CLASSES TOGETHER TO WORK ON THE ASSESSMENT. THIS REMAINS VERY WELL RECEIVED AND STUDENTS ARE DEMONSTRATING STRONGER ASSESSMENT SKILLS. THE OPEN LAB TIME AND THE AVAILABILITY OF THE FACULTY WERE NOTED TO BE SIGNIFICANT COMPONENTS TO THE NURSING PROGRAM AS WELL.STUDENTS ARE HAPPY WITH THE TEXTBOOKS IN GENERAL. THE STUDENTS EXPRESSED A REQUEST FOR EXPANDING THE USE OF THE CLINICAL ESSENTIALS MEDIA USED IN THE SPRING FUNDAMENTALS CLASS. THE MEDIA HAS CONTENT THAT CAN BE INCLUDED THROUGHOUT ALL FOUR SEMESTERS OF THE PROGRAM.STUDENTS CONTINUE TO EXPRESS CONCERN REGARDING THE AVAILABILITY OF THE NURSING LAB FOR PRACTICE HOURS. HAVING THE SECOND YEAR CLASSES SCHEDULED IN STC 129 HAS ALLEVIATED SOME OF THE PROBLEMS WITH HAVING THE PRACTICE LAB OPEN. MAKING SURE TO KEEP THE LAB OPEN DURING AT LEAST TWO OF THE LUNCH HOURS HAS HELPED AS WELL. IN ADDITION, A LAB TECHNICIAN POSITION IS BEING ADVERTISED. A PAST GRADUATE HAS EXPRESSED SOME INTEREST IN APPLYING FOR THIS POSITION.HESI SUBJECT TESTS WERE UTILIZED AGAIN FOR WEEKLY TESTING FOR THE CAPSTONE COURSE AS TEST PREPARATION. STUDENTS WERE VERY HAPPY WITH THE STUDY MATERIALS THAT WERE WITH THE TESTING AND THAT THE TESTING PROVIDED REGULAR PRACTICE AT THE COMPUTERIZED TESTING THAT THEY WILL EXPERIENCE FOR THEIR LICENSURE EXAM.HESI EXAM SCORES WERE SATISFACTORY THIS YEAR. BOTH GRADUATING STUDENTS ARE PREDICTED TO PASS THE LICENSURE EXAM. ONE STUDENT DOES HAVE SIGNIFICANT TEST ANXIETY AND SO IS AT RISK. THESE STUDENTS HAVE WORKED ON PLANNING FOR TEST PREPARATION FOR THEIR LICENSING EXAMS. ACTIONSCAPSTONE CONTINUES WITH A WEEKLY CLASS THAT STUDENTS THIS YEAR FOUND VALUE IN WHILE DOING THE TESTING AND REVIEWS. THE STUDENTS STRESSED THIS WAS A BENEFICIAL EXPERIENCE AND RECOMMENDED THAT BOTH THE WEEKLY TESTING AND THE WEEKLY MEETINGS BE CONTINUED AS WELL AS THE COMPUTERIZED TESTING.THE DEPARTMENT WILL BE SEEKING ADDITIONAL INSTRUCTORS. WE CURRENTLY HAVE SEVEN STUDENTS ELIGIBLE FOR ADMISSION BUT ARE RESTRICTED TO FIVE BY THE CLINICAL SITES AND HAVING ONLY ONE CLINICAL INSTRUCTOR. IN ADDITION, THE SCHEDULING OF THE CLASSROOM TIME NEEDS TO INCLUDE A SECOND CLASSROOM TO FACILITATE NURSING LAB ACCESS.NORTH DAKOTA BOARD OF NURSINGTHE ANNUAL REPORT SUBMITTED TO THE NORTH DAKOTA BOARD OF NURSING IN SEPTEMBER WAS ACCEPTED. THE SITTING BULL COLLEGE NURSING PROGRAM HAS FULL ACCREDITATION THROUGH NOVEMBER 2020. A SUCCESSION PLAN WAS SUBMITTED TO SITTING BULL COLLEGE IN MAY 2017 AND ACCEPTED. THIS PLAN WAS PRESENTED TO THE ND BOARD OF NURSING AT THEIR MAY 2017 MEETING.A COMPLIANCE REPORT WAS SUBMITTED 2 MAY 2017 THAT INCLUDED THE PROGRESS ON THE SUCCESSION PLAN AND ON PERSONNEL AND WORKLOAD ISSUES THAT THE SURVEYORS AND ND BOARD OF NURSING HAVE CONCERNS ABOUT. A SECOND REPORT WAS SUBMITTED TO THE ND BOARD OF NURSING IN JULY 2017. THE ND BOARD OF NURSING HAS REQUESTED AN ADDITIONAL REPORT BE SUBMITTED IN JULY 2018. THE BOARD REMAINS CONCERNED ABOUT PERSONNEL AND WORKLOAD AS WELL AS THE LIMITING OF THE GROWTH OF THE PROGRAM BECAUSE OF NOT ENOUGH PERSONNEL.2. GENERAL STUDIES - BACHELOR OF SCIENCE, ASSOCIATE OF ARTSSTATISTICSTHE BACHELORS OF SCIENCE IN GENERAL STUDIES PROGRAM WILL NOT GRADUATE ANY STUDENTS. THERE ARE FIVE STUDENTS ENROLLED IN THE BACHELOR'S PROGRAM. THE ASSOCIATES OF ARTS IN GENERAL STUDIES WILL GRADUATE ONE STUDENT. FA-17 THERE WERE 54 STUDENTS IN THE ASSOCIATES DEGREE PROGRAM & SP-18 THERE WERE 62 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. HOWEVER, ALL THE PROGRAM ASSESSMENT DATA IS GATHERED IN THIS COURSE, SO IF THERE ARE NO STUDENTS IN THE CAPSTONE, THERE IS NO DATA. A SOLUTION IS TO GATHER SOME DATA IN A STATISTICS COURSE. THE AA GENERAL STUDIES DEGREE ADDED A ONE CREDIT CAPSTONE COURSE TO HELP ASSIST IN GATHERING ASSESSMENT DATA. STUDENTS PREPARE A REFLECTION PAPER, CONDUCT A SERVICE LEARNING PROJECT, AND PRESENT A POWER POINT PRESENTATION TO A FACULTY PANEL. THE ONE GRADUATE DID EXTREMELY WELL IN ALL ASPECTS OF THIS CAPSTONE COURSE. ACTIONSFACULTY OF RECORD WILL MEET AT LEAST TWICE A SEMESTER WITH ALL CAPSTONE COURSE STUDENTS (297 & 497). MORE CONVERSATION IN THE DEPARTMENT WILL BE HELD ON HOW TO ASSESS STUDENTS IN THE BEGINNING, MIDDLE, AND END OF THE DEGREE PLAN WITH EASE. 3. BUSINESS ADMINISTRATION PROGRAM ASSOCIATES AND BACHELOR'S DEGREESSTATISTICSTHIRTY-THREE STUDENTS HAVE BEEN ENROLLED IN THE AA DEGREE FOR THE FALL 2017 AND SPRING 2018 SEMESTERS. ELEVEN STUDENTS WERE ENROLLED IN THE BS DEGREE FALL 2017 AND SPRING 2018. THREE STUDENTS WILL GRADUATE WITH AN ASSOCIATE'S DEGREE. SEVEN STUDENTS WILL GRADUATE WITH A BACHELOR'S DEGREE. SUMMARYTHE BUSINESS ADMINISTRATION PROGRAM FUNCTIONS WITH TWO FULL TIME INSTRUCTORS AND FIVE ADJUNCT INSTRUCTORS. PERFORMANCE IS OFTEN AT A HIGHER LEVEL IN THE UPPER LEVEL BACHELORS COURSES. A CHALLENGE STUDENTS HAVE FACED THIS PAST YEAR ARE PERSONAL ISSUES WHICH HINDER ACADEMIC PERFORMANCE. MY WISH LIST FOR RESOURCES FOR STUDENT SUCCESS IS INCREASED ACCESS TO DAYCARE AND FUNDING FOR HOUSING OR FOR RESIDING IN THE DORMS. STUDENTS HAVE APPROACHED THE ADVISOR REGARDING FUNDING FOR STARTING A BUSINESS. THIS IS EXCITING!!!!THE INTERNSHIP AVAILABLE THROUGH AMAZON RECEIVED A LOT OF INTEREST. THERE WERE SOME BUMPS IN THE ROAD. WE HOPE TO CONTINUE WITH THIS OPPORTUNITY. RECOMMENDATIONSFULL TIME FACULTY SHOULD VISIT AREA HIGH SCHOOLS IN AN EFFORT TO RECRUIT STUDENTS DIRECTLY FROM HIGH SCHOOL. THERE SHOULD BE AN ACTIVITY ASSOCIATED WITH THE VISIT SHOULD AS AN INVITATION TO A COMMUNITY EVENT OR AN ACTIVITY SURROUNDING MONEY AND INVESTING. THE REVITALIZATION OF AIBL HAS BEEN SUCCESSFUL IN GETTING THE PROGRAM PUBLICITY. SEVERAL PARTICIPANTS IN AIBL ARE NOT BUSINESS STUDENTS BUT ARE HAPPY TO PARTICIPATE. WRITING SKILLS ARE A CHALLENGE FOR SEVERAL STUDENTS. THE WRITING LAB IS ALWAYS RECOMMENDED. FACULTY OFTEN ASSIST STUDENTS WITH WRITING. RECRUITMENT IN THE AREA HIGH SCHOOLS WOULD BENEFIT THE PROGRAM. AIBL STUDENTS AND THEIR ADVISOR HAVE VISITED A HIGH SCHOOL. THE ADVISORY BOARD HAS SUGGESTED MOVING FORWARD WITH DEVELOPING A PLAN TO ENCOURAGE STUDENT TO STUDY OVERSEAS AT SOME POINT IN THEIR ACADEMIC CAREER.	Desc
Total Program Service Expenses	$9,366,139	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	44	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	215	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	0	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 (11 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)	$3,940	$0	$0
SAMI CLAYMORE
SECRETARY	1.50	Yes (X)	Yes (X)	$4,156	$0	$0
ROBERT GIPP
BOARD MEMBER	1.50	Yes (X)		$2,271	$0	$0
WILBUR RED TOMAHAWK
BOARD MEMBER	1.50	Yes (X)		$2,633	$0	$0
PAUL ARCHAMBAULT
BOARD MEMBER	1.50	Yes (X)		$2,952	$0	$0
JEFF CADOTTE SR
BOARD MEMBER	1.50	Yes (X)		$2,651	$0	$0
AVIS LITTLE EAGLE
BOARD MEMBER	1.50	Yes (X)		$2,272	$0	$0
LAUREL VERMILLION
PRESIDENT	40.00		Yes (X)	$104,044	$0	$22,405
KOREEN RESSLER
VICE PRESIDENT	40.00		Yes (X)	$99,912	$0	$20,061
ELISABETH HERTEL
HR DIRECTOR	40.00		Yes (X)	$52,712	$0	$14,975
DAVE MUELLER
IT/FINANCE DIRECTOR	40.00		Yes (X)	$84,435	$0	$18,815

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$361,978	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$76,256	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	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	MARION TRUCKING	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	219 4TH ST W	AddressLine1Txt
City	DUNSEITH	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58329	ZIPCd

Field	Value	IRS element (for citing)
Services	CONSTRUCTION OF STUDENT HOUSING	ServicesDesc
Compensation	$451,331	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$90,978	AllOtherContributionsAmt
Total Contributions	$90,978	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM GRANTS	611600	$9,412,883	$9,412,883
TUITION AND OTHER LOCAL	611600	$2,481,610	$2,481,610
BOOKSTORE SALES	611600	$556,900	$556,900

Field	Value	IRS element (for citing)
Total Program Service Revenue	$12,451,393	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$98,981	TotalRevenueColumnAmt
Exclusion	$98,981	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
CONSTRUCTION	230000	$44,185	$44,185
SBC TECH	541519	$2,690	$2,690

Field	Value	IRS element (for citing)
Other Revenue Total	$46,875	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,688,227	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,451,393	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$46,875	UnrelatedBusinessRevenueAmt
Exclusion	$98,981	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,131,886	TotalAmt
Program Services	$1,131,886	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$417,359	TotalAmt
Program Services	$375,623	ProgramServicesAmt
Management And General	$41,736	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,919,531	TotalAmt
Program Services	$2,951,719	ProgramServicesAmt
Management And General	$1,967,812	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$232,133	TotalAmt
Program Services	$139,280	ProgramServicesAmt
Management And General	$92,853	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$729,367	TotalAmt
Program Services	$437,620	ProgramServicesAmt
Management And General	$291,747	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$439,836	TotalAmt
Program Services	$263,901	ProgramServicesAmt
Management And General	$174,791	ManagementAndGeneralAmt
Fundraising	$1,144	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$30,596	TotalAmt
Management And General	$30,596	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$41,578	TotalAmt
Management And General	$41,578	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$307,928	TotalAmt
Management And General	$307,928	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$452,107	TotalAmt
Program Services	$347,875	ProgramServicesAmt
Management And General	$104,232	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,418,290	TotalAmt
Program Services	$1,418,290	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BOOKS/PROGRAMS/STUDENT	$1,824,092	$1,139,658	$684,434
SUPPLIES	$713,372	$451,837	$261,535
EQUIPMENT RENTAL AND MA	$701,977	$607,138	$94,839
CONSTRUCTION	$98,682	$98,682

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,630	TotalAmt
Program Services	$2,630	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,461,364	TotalAmt
Program Services	$9,366,139	ProgramServicesAmt
Management And General	$4,094,081	ManagementAndGeneralAmt
Fundraising	$1,144	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,830,986	BOYAmt
EOY	$476,855	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

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

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,762,072	BOYAmt
EOY	$1,738,846	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$41,042	BOYAmt
EOY	$46,660	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	$79,939	BOYAmt
EOY	$78,288	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$33,211,864	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$13,234,665	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$20,765,127	BOYAmt
EOY	$19,977,199	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$14,311	BOYAmt
EOY	$1,559,941	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$111,852	BOYAmt
EOY	$178,744	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,941,487	BOYAmt
EOY	$24,892,691	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$364,990	BOYAmt
EOY	$201,902	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$599,277	BOYAmt
EOY	$463,185	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$516,855	BOYAmt
EOY	$540,376	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,481,122	BOYAmt
EOY	$1,205,463	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	$2,082,237	BOYAmt
EOY	$2,093,789	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$20,765,127	BOYAmt
EOY	$19,977,199	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,613,001	BOYAmt
EOY	$1,616,240	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,460,365	BOYAmt
EOY	$23,687,228	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$25,941,487	BOYAmt
EOY	$24,892,691	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$773,137	ReconcilationRevenueExpnssAmt
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

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,369,179	BeginningYearBalanceAmt
Investment Earnings Or Losses	$43,662	InvestmentEarningsOrLossesAmt
Other Expenditures	$26,222	OtherExpendituresAmt
End Year Balance	$1,386,619	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	0.40000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.60000	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	$27,661,330	OtherCostOrOtherBasisAmt
Depreciation	$9,614,976	DepreciationAmt
Book Value	$18,046,354	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,312,497	OtherCostOrOtherBasisAmt
Depreciation	$2,026,011	DepreciationAmt
Book Value	$286,486	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,123,752	OtherCostOrOtherBasisAmt
Depreciation	$1,593,678	DepreciationAmt
Book Value	$1,530,074	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$19,977,199	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCRUED COMPENSATION AND VACATION	$306,424
ACCRUED RETIREMENT	$232,133
DUE TO STUDEN ACTIVITY	$1,819

Field	Value	IRS element (for citing)
Total Liability	$540,376	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$11,745,439	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$11,745,439	RevenueSubtotalAmt
Other Revenues Not Included	$942,788	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$942,788	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$12,688,227	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$12,518,576	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$12,518,576	ExpensesSubtotalAmt
Other Expenses Not Included	$942,788	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$942,788	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$13,461,364	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. 942,788.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	GOVERNMENT GRANTS PAID TO STUDENTS RECOGNIZED AS TUITION INCOME AND GRANTS TO INDIVIDUALS. 942,788.

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	238	RecipientCnt
Cash Grant	$979,297	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.