SITTING BULL COLLEGE: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: SITTING BULL COLLEGE (EIN 23-7373765)
Tax period: 2016-07-01 to 2017-06-30
Filed: 2017-12-07
IRS object ID: 201723419349300107
Schema version: 2016v3.0
Source: Download XML · Original 990 at ProPublica

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

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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-12-07T08:41:36-06:00	ReturnTs
Tax Period End	2017-06-30	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	2016-07-01	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	2017-12-01	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	2017-12-01	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	2017-12-01	IPDt
IP Tm	14:26:49	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	76A71139C59545FE0E1C4B15FFF77306F140C666	AtSubmissionCreationDeviceId
At Submission Filing Device Id	2DA113077469CC801ECE77AB07B18C37958F6F27	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2017-02-10 21:41:12Z	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	$13,023,070	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	211	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$54,964	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$9,287	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$570,614	PYContributionsGrantsAmt
CY Contributions Grants	$87,855	CYContributionsGrantsAmt
PY Program Service Revenue	$10,193,200	PYProgramServiceRevenueAmt
CY Program Service Revenue	$12,768,380	CYProgramServiceRevenueAmt
PY Investment Income	$176,908	PYInvestmentIncomeAmt
CY Investment Income	$111,871	CYInvestmentIncomeAmt
PY Other Revenue	$269,373	PYOtherRevenueAmt
CY Other Revenue	$54,964	CYOtherRevenueAmt
PY Total Revenue	$11,210,095	PYTotalRevenueAmt
CY Total Revenue	$13,023,070	CYTotalRevenueAmt
PY Grants And Similar Paid	$789,763	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$884,637	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,612,934	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,423,300	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$16,147	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,044,586	PYOtherExpensesAmt
CY Other Expenses	$5,999,658	CYOtherExpensesAmt
PY Total Expenses	$11,447,283	PYTotalExpensesAmt
CY Total Expenses	$13,307,595	CYTotalExpensesAmt
PY Revenues Less Expenses	-$237,188	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$284,525	CYRevenuesLessExpensesAmt
Total Assets BOY	$26,379,124	TotalAssetsBOYAmt
Total Assets EOY	$25,941,487	TotalAssetsEOYAmt
Total Liabilities BOY	$1,634,234	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,481,122	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$24,744,890	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$24,460,365	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	$9,306,743	ExpenseAmt
Grant	$884,637	GrantAmt
Revenue	$12,768,380	RevenueAmt
Desc	FOUR YEAR COLLEGE DEGREE PROGRAM THAT SERVED 291 STUDENTS IN FALL 2016, 268 STUDENTS IN SPRING 2017 AND 109 STUDENTS IN SUMMER 2017.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 2015-2016 ACADEMIC YEAR ON 2 MAY 2017. 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. THE HESI RESULTS WERE REVIEWED SEPARATELY WITH THE FACULTY AS THESE RESULTS WERE NOT AVAILABLE UNTIL MAY 4TH.STATISTICSTHE NURSING PROGRAM CONTINUES TO MAINTAIN ENROLLMENT OF DECLARED MAJORS IN THE AREA OF 30 STUDENTS EACH SEMESTER. IN THE SPRING THERE ARE A TOTAL OF 8 STUDENTS IN THE FORMAL CURRICULUM - 5 STUDENTS AT THE FIRST CURRICULUM YEAR AND 3 STUDENTS AT THE SECOND CURRICULUM YEAR LEVEL. THREE STUDENTS WILL GRADUATE FROM THE PRACTICAL NURSING BASIC PROGRAM THIS WEEK. REVIEWOVERALL, THE STUDENTS ARE VERY HAPPY WITH THE OVERALL 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 STUDENTS ARE ALSO PLEASED WITH THE PRACTICE OF HAVING THE SECOND YEAR STUDENTS DO THEIR FINAL CASE STUDY IN FRONT OF BOTH GROUPS OF NURSING STUDENTS. 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. STUDENT RECOMMENDATIONS ARE TAKEN INTO ACCOUNT WHEN ORDERING TEXTBOOKS FOR EACH SEMESTER. THE STUDENTS EXPRESSED A REQUEST FOR MORE WORKBOOKS WITH THE VARIOUS TEXTS WHICH WE HAVE TRIED TO ACCOMMODATE. THEY DISLIKED THE PSYCH/MENTAL HEALTH TEXTBOOK WHICH HAD BEEN CHANGED IN THE FALL OF 2015 AND AGAIN IN 2016 AT THE REQUEST OF STUDENTS AND USING THE STUDENT CHOICE. THIS BOOK WILL BE CHANGED THIS COMING FALL AGAIN. HOWEVER, PORTIONS OF THE NEW TEXT WERE UTILIZED DURING THE FALL 2016 CLASS FOR STUDENT INPUT. WHILE THE STUDENTS WERE SPLIT BETWEEN THE CURRENT BOOK AND THE TRIAL BOOK, TESTING GRADES IMPROVED FOR TWO OF THREE STUDENTS USING THE TRIAL BOOK. 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 HAS BEEN APPROVED AND ADVERTISED FOR WHICH WOULD ENABLE THE NURSING LAB TO BE OPEN LONGER HOURS.HESI SUBJECT TESTS WERE INCORPORATED THIS YEAR 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 DOWN THIS YEAR. OF THE STUDENTS WHO TESTED, 2 OF THESE STUDENTS ARE AT RISK. THESE STUDENTS HAVE WORKED ON PLANNING FOR TEST PREPARATION FOR THEIR LICENSING EXAMS. THIS YEAR'S GRADUATES NEVER MISSED A CLASS OR PRACTICE EXPERIENCE DURING THE ENTIRE SPRING SEMESTER. THEIR PERFORMANCE SKILLS REFLECT THIS. THIS GROUP STRUGGLES WITH SIGNIFICANT TEST ANXIETY AND PERFORMANCE ANXIETY. THIS IS REFLECTED IN THEIR PAPER AND COMPUTER TESTING.ACTIONSUSE OF MYSBC HAS INCREASED IN THE DEPARTMENT. STUDENT USE CONTINUES TO BE SPORADIC. IT DOES TAKE THE STUDENTS A PERIOD OF TIME TO LEARN TO USE MYSBC FOR TESTING AND SUCH. CAPSTONE CONTINUES WITH A WEEKLY CLASS WHICH 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 AN ADJUNCT INSTRUCTOR FOR THE FUNDAMENTAL NURSING SKILLS CLINICAL COMPONENT FOR THE FALL SEMESTER. IN ADDITION, THE SCHEDULING OF CLASSROOM TIME WILL NEED TO BE EXAMINED TO FACILITATE NURSING LAB ACCESS.NORTH DAKOTA BOARD OF NURSINGTHE ANNUAL REPORT WAS SUBMITTED TO THE NORTH DAKOTA BOARD OF NURSING IN SEPTEMBER AND WAS ACCEPTED. THE SITTING BULL COLLEGE NURSING PROGRAM HAS FULL ACCREDITATION THROUGH NOVEMBER 2020. A COMPLIANCE REPORT WAS SUBMITTED IN THE FALL OF 2016. THIS INCLUDED THE ADDITIONAL ASSESSMENT/REVIEW OF THE OVERALL DEPARTMENT. THIS ASSESSMENT PIECE IS BEING DONE FOR THE FIRST TIME THIS MAY. AN ADDITIONAL COMPLIANCE REPORT WAS SUBMITTED 2 MAY 2017 DOCUMENTING PROGRESS ON A SUCCESSION PLAN AND ON PERSONNEL AND WORKLOAD ISSUES THAT THE SURVEYORS AND ND BOARD OF NURSING HAVE CONCERNS ABOUT.2. GENERAL STUDIES - BACHELOR OF SCIENCE, ASSOCIATE OF ARTSSTATISTICSTHE BACHELORS OF SCIENCE IN GENERAL STUDIES PROGRAM WILL GRADUATE FOUR STUDENTS. ONE OF THE FOUR STUDENTS WILL GRADUATE WITH A CONCENTRATION IN NATIVE AMERICAN STUDIES. FA-16 THERE WERE 9 STUDENTS IN THE DEGREE PROGRAM; SP-17 THERE WERE 4 ENROLLED IN THE BACHELOR'S PROGRAM. THE ASSOCIATES OF ARTS IN GENERAL STUDIES WILL GRADUATE TWO STUDENTS. FA-16 THERE WERE 46 STUDENTS IN THE ASSOCIATES DEGREE PROGRAM & SP-17 THERE WERE 30 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. THIS HAS BEEN AN ISSUE IN COMPLETION FOR THE COURSE IN THE PAST, BUT 16-17 STUDENTS COMPLETED WITH MORE URGING. 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 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 MIGHT ALSO HELP WITH THE OUTCOMES OF THE CLASS. 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 DEGREESSTATISTICSFORTY-ONE STUDENTS ENROLLED IN THE AA DEGREE DURING THE FALL 2016 SEMESTER. EIGHT STUDENTS WERE ENROLLED IN THE BS DEGREE FALL 2016. THIRTY STUDENTS WERE ENROLLED DURING THE SPRING 2017 SEMESTER IN THE AA DEGREE. TWELVE STUDENTS WERE ENROLLED IN THE BS DEGREE DURING THE SPRING 2017 SEMESTER. THIRTY-FOUR STUDENTS WERE ENROLLED FULL TIME. ONE STUDENT WILL GRADUATE WITH A CERTIFICATE IN ENTREPRENEURSHIP FALL 2016. ONE STUDENT WILL GRADUATE WITH A BS DEGREE FALL 2016. THREE STUDENTS WILL GRADUATE WITH AN AA DEGREE SPRING 2017. TWO STUDENTS WILL GRADUATE WITH A BS DEGREE SPRING 2017. TWO STUDENTS WILL GRADUATE WITH A BS DEGREE SUMMER 2017. 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 IS ADEQUATE WRITING SKILLS. THIS IS A SKILL EMPLOYERS REQUIRE OF THEIR GRADUATES. 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 COULD ALSO BE USED AS A RECRUITMENT TOOL IN AREA HIGH SCHOOLS.	Desc
Total Program Service Expenses	$9,306,743	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	38	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	211	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	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	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 (12 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
PRESIDENT	1.50	Yes (X)	Yes (X)	$0	$0	$0
SAMI CLAYMORE
BOARD MEMBER	1.50	Yes (X)		$0	$0	$0
GERALDINE AGARD
BOARD MEMBER	1.50	Yes (X)		$0	$0	$0
JEFF CADOTTE SR
BOARD MEMBER	1.50	Yes (X)		$0	$0	$0
EMMA JEAN BLUE EARTH
BOARD MEMBER	1.50	Yes (X)		$0	$0	$0
AMBROSIA ERMENC
BOARD MEMBER	1.50	Yes (X)		$0	$0	$0
WILBUR RED TOMAHAWK
BOARD MEMBER	1.50	Yes (X)		$0	$0	$0
PAUL ARCHAMBAULT
BOARD MEMBER	1.50	Yes (X)		$0	$0	$0
LAUREL VERMILLION
PRESIDENT	40.00		Yes (X)	$94,988	$0	$13,800
KOREEN RESSLER
VICE PRESIDENT	40.00		Yes (X)	$101,328	$0	$13,400
SHARON MARCOTTE
DEAN OF ACADEMICS	40.00		Yes (X)	$67,555	$0	$8,000
DAVE MUELLER
IT/FINANCE DIRECTOR	40.00		Yes (X)	$82,111	$0	$11,850

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$345,982	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$47,050	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
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$87,855	AllOtherContributionsAmt
Total Contributions	$87,855	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GOVERNMENTAL PROGRAM GRANTS	611600	$9,206,159	$9,206,159
TUITION AND OTHER LOCAL	611600	$3,059,454	$3,059,454
BOOKSTORE SALES	611600	$502,767	$502,767

Field	Value	IRS element (for citing)
Total Program Service Revenue	$12,768,380	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$111,871	TotalRevenueColumnAmt
Exclusion	$111,871	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
CONSTRUCTION	230000	$53,369	$53,369
SBC TECH	541519	$1,595	$1,595

Field	Value	IRS element (for citing)
Other Revenue Total	$54,964	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,023,070	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,768,380	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$54,964	UnrelatedBusinessRevenueAmt
Exclusion	$111,871	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$884,637	TotalAmt
Program Services	$884,637	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$412,984	TotalAmt
Program Services	$371,686	ProgramServicesAmt
Management And General	$41,298	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,614,779	TotalAmt
Program Services	$2,759,598	ProgramServicesAmt
Management And General	$1,840,181	ManagementAndGeneralAmt
Fundraising	$15,000	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$195,030	TotalAmt
Program Services	$117,018	ProgramServicesAmt
Management And General	$78,012	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$759,328	TotalAmt
Program Services	$455,133	ProgramServicesAmt
Management And General	$304,195	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$441,179	TotalAmt
Program Services	$263,162	ProgramServicesAmt
Management And General	$176,870	ManagementAndGeneralAmt
Fundraising	$1,147	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$33,145	TotalAmt
Management And General	$33,145	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$40,092	TotalAmt
Management And General	$40,092	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$273,624	TotalAmt
Management And General	$273,624	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$485,060	TotalAmt
Program Services	$363,671	ProgramServicesAmt
Management And General	$121,389	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,490,008	TotalAmt
Program Services	$1,490,008	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BOOKS/PROGRAMS/STUDENT	$1,914,837	$1,358,800	$556,037
SUPPLIES	$893,935	$462,939	$430,996
EQUIPMENT RENTAL AND MA	$804,706	$715,840	$88,866
CONSTRUCTION	$61,237	$61,237

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,014	TotalAmt
Program Services	$3,014	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,307,595	TotalAmt
Program Services	$9,306,743	ProgramServicesAmt
Management And General	$3,984,705	ManagementAndGeneralAmt
Fundraising	$16,147	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,538,090	BOYAmt
EOY	$2,830,986	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,672,175	BOYAmt
EOY	$1,762,072	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$31,893	BOYAmt
EOY	$41,042	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	$76,654	BOYAmt
EOY	$79,939	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$32,581,502	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$11,816,375	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$21,225,614	BOYAmt
EOY	$20,765,127	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,196,907	BOYAmt
EOY	$14,311	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$301,633	BOYAmt
EOY	$111,852	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$26,379,124	BOYAmt
EOY	$25,941,487	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$337,794	BOYAmt
EOY	$364,990	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$843,773	BOYAmt
EOY	$599,277	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$452,667	BOYAmt
EOY	$516,855	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,634,234	BOYAmt
EOY	$1,481,122	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	$2,171,577	BOYAmt
EOY	$2,082,237	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$21,225,614	BOYAmt
EOY	$20,765,127	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,347,699	BOYAmt
EOY	$1,613,001	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,744,890	BOYAmt
EOY	$24,460,365	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$26,379,124	BOYAmt
EOY	$25,941,487	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$284,525	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

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	$1,369,179	BeginningYearBalanceAmt
Contributions	$208,890	ContributionsAmt
Investment Earnings Or Losses	$4,381	InvestmentEarningsOrLossesAmt
End Year Balance	$1,582,450	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,501,929	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$12,336	InvestmentEarningsOrLossesAmt
Other Expenditures	$120,414	OtherExpendituresAmt
End Year Balance	$1,369,179	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	0.72000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.28000	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	$8,751,447	DepreciationAmt
Book Value	$18,909,883	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,266,554	OtherCostOrOtherBasisAmt
Depreciation	$1,793,190	DepreciationAmt
Book Value	$473,364	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,539,333	OtherCostOrOtherBasisAmt
Depreciation	$1,271,738	DepreciationAmt
Book Value	$1,267,595	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$20,765,127	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCRUED COMPENSATION AND VACATION	$321,787
ACCRUED RETIREMENT	$195,030
DUE TO STUDEN ACTIVITY	$38

Field	Value	IRS element (for citing)
Total Liability	$516,855	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$13,023,070	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$13,023,070	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$13,023,070	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$13,307,595	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$13,307,595	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$13,307,595	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 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.

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	226	RecipientCnt
Cash Grant	$877,343	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.