SITTING BULL COLLEGE: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: SITTING BULL COLLEGE (EIN 23-7373765)
Tax period: 2015-07-01 to 2016-06-30
Filed: 2017-01-26
IRS object ID: 201720269349300507
Schema version: 2015v3.0
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	2017-01-26T07:53:32-06:00	ReturnTs
Tax Period End	2016-06-30	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	2015-07-01	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	7018548000	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	2017-01-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MELINDA PIATZ	PreparerPersonNm
PTIN	P00739198	PTIN
Phone	7012231717	PhoneNum
Preparation	2017-01-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2021-01-29 14:40:06Z	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	9299 HIGHWAY 24	AddressLine1Txt
City	FORT YATES	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58538	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$11,210,095	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	GUIDED BY LAKOTA / DAKOTA 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.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	221	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$269,373	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$159,318	PYContributionsGrantsAmt
CY Contributions Grants	$570,614	CYContributionsGrantsAmt
PY Program Service Revenue	$11,651,592	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,193,200	CYProgramServiceRevenueAmt
PY Investment Income	$170,210	PYInvestmentIncomeAmt
CY Investment Income	$176,908	CYInvestmentIncomeAmt
PY Other Revenue	$322,474	PYOtherRevenueAmt
CY Other Revenue	$269,373	CYOtherRevenueAmt
PY Total Revenue	$12,303,594	PYTotalRevenueAmt
CY Total Revenue	$11,210,095	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,057,500	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$789,763	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,581,972	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$5,612,934	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$15,000	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,857,185	PYOtherExpensesAmt
CY Other Expenses	$5,044,586	CYOtherExpensesAmt
PY Total Expenses	$12,496,657	PYTotalExpensesAmt
CY Total Expenses	$11,447,283	CYTotalExpensesAmt
PY Revenues Less Expenses	-$193,063	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$237,188	CYRevenuesLessExpensesAmt
Total Assets BOY	$26,192,038	TotalAssetsBOYAmt
Total Assets EOY	$26,379,124	TotalAssetsEOYAmt
Total Liabilities BOY	$1,209,960	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,634,234	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$24,982,078	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$24,744,890	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	$7,939,328	ExpenseAmt
Grant	$789,763	GrantAmt
Revenue	$10,193,200	RevenueAmt
Desc	FOUR YEAR COLLEGE DEGREE PROGRAM THAT SERVED 270 STUDENTS IN FALL 2015, 245 STUDENTS IN SPRING 2016 AND 98 STUDENTS IN SUMMER 2016.THE THREE LARGEST AREAS OF STUDIES AT THE COLLEGE ARE AS FOLLOWS:1. NURSINGSTATISTICSTHE NURSING PROGRAM CONTINUES TO MAINTAIN ENROLLMENT OF DECLARED MAJORS IN THE AREA OF 31 STUDENTS EACH SEMESTER. IN THE SPRING THERE ARE A TOTAL OF 12 STUDENTS IN THE FORMAL CURRICULUM - 6 STUDENTS AT EACH LEVEL. FIVE 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. FACULTY AVAILABILITY WAS A SIGNIFICANT PLUS TO THE NURSING PROGRAM AS WELL.STUDENTS ARE HAPPY WITH THE TEXTBOOKS IN GENERAL. THEY DISLIKED THE PSYCH/MENTAL HEALTH TEXTBOOK WHICH HAD BEEN CHANGED IN THE FALL OF 2015 AT THE REQUEST OF STUDENTS AND USING THE STUDENT CHOICE. THIS BOOK WILL BE CHANGED THIS COMING FALL AGAIN. THEIR RECOMMENDATIONS ARE TAKEN INTO ACCOUNT WHEN ORDERING TEXTBOOKS FOR EACH SEMESTER. 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.HESI EXAM SCORES WERE UP THIS YEAR. ALTHOUGH ALL 4 STUDENTS WHO TESTED ARE PREDICTED TO PASS, 2 OF THESE STUDENTS ARE AT RISK. THESE STUDENTS HAVE BEEN WORKED WITH ON PLANNING FOR TEST PREPARATION FOR THEIR LICENSING EXAMS. ACCOUNTABILITY AND PROCRASTINATION ISSUES HAVE BEEN SIGNIFICANT PROBLEMS FOR STUDENTS THIS ACADEMIC YEAR. THE FACULTY CONTINUE TO WORK WITH THE STUDENTS ON THESE SKILLS. THESE STUDENTS AND ISSUES HAVE TAKEN A DISPROPORTIONATE AMOUNT OF FACULTY TIME.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 AS STUDENTS CONTINUE TO NOT TAKE THE TEST PREPARATION SERIOUSLY. THIS DID INCREASE THE CONTACT WITH THE FACULTY AND INCREASE THE EMPHASIS ON TEST PREPARATION FOR THE LICENSING EXAM. THIS YEAR THE CLASS CONTINUED TO NOT UTILIZE THIS OPPORTUNITY FOR TEST PREPARATION AND STUDYING. AFTER THE HESI EXAM THE STUDENTS STRESSED THIS WAS A BENEFICIAL EXPERIENCE AND RECOMMENDED THAT BOTH THE WEEKLY TESTING AND THE WEEKLY MEETINGS BE CONTINUED.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 FOLLOWING THE ND BOARD OF NURSING ACCREDITATION SITE VISIT WHICH WAS DONE IN THE FALL SEMESTER (OCTOBER). THE VISIT HAS RESULTED IN THE NURSING PROGRAM BEING REQUIRED TO DEVELOP AN ADDITIONAL ASSESSMENT/REVIEW OF THE OVERALL DEPARTMENT. THIS PLAN IS IN THE PROCESS OF BEING DEVELOPED. IT MUST BE SUBMITTED IN THE FALL OF 2016 WITH THE ANNUAL REPORT.ADDITIONALLY, THE BOARD OF NURSING HAD THE FINDING OF CONCERN REGARDING WORKLOAD AND CLERICAL SUPPORT FOR THE DEPARTMENT. A FOLLOW UP REPORT TO DOCUMENT PROGRESS ON ADDING ADDITIONAL CLINICAL FACULTY/LAB FACULTY AND ADMINISTRATIVE ASSISTANT HELP FOR THE DEPARTMENT IS BEING REQUIRED FALL 2016. 2. GENERAL STUDIESSTATISTICSTHE 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-15 THERE WERE 15 STUDENTS IN THE DEGREE PROGRAM; SP-16 THERE WERE 14 ENROLLED IN THE BACHELOR'S PROGRAM. THE ASSOCIATES OF ARTS IN GENERAL STUDIES WILL GRADUATE TWO STUDENTS. FA-15 THERE WERE 41 STUDENTS IN THE ASSOCIATES DEGREE PROGRAM & SP-16 THERE WERE 31 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. SOME STUDENTS WHO HAVE STOPPED OUT ARE NOT MOTIVATED OR OVERWHELMED TO COMPLETE THE RESEARCH PROJECT. THE PROGRAM IS CONSIDERING OFFERING THREE OPTIONS FOR THE FINAL PROJECT: 1) RESEARCH; 2) SERVICE LEARNING; 3) DIGITAL STORYTELLING. AT THE TIME OF THE ASSESSMENT REPORT PRESENTATION, TWO OF THE CAPSTONE STUDENTS WERE GIVEN INCOMPLETES. DATA MAY NEED TO BE UPDATED DURING THE SUMMER TO REFLECT NEW DATA. 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 ADMINISTRATIONSTATISTICS: THERE WERE ON AVERAGE 26 STUDENTS ENROLLED AT THE ASSOCIATE LEVEL AND 13 AT THE BACHELOR LEVEL IN BUSINESS ADMINISTRATION FOR THE 2015-2016 ACADEMIC YEAR.REVIEW:-A GLOBAL COMPONENT SHOULD BE ADDED TO THE BUSINESS AND MARKETING PLAN RUBRICS. -ASSESSMENT TOOLS NEED TO BE EVALUATED AS HOW THEY FLOW BETWEEN THE A.A AND THE B.S. DEGREES. -THE DEPARTMENT NEEDS TO START LOOKING AT THE A.A. DEGREE AS THE FOUNDATION OF THE B.S. DEGREE. THEREFORE, THE DEGREES NEED TO BE BETTER INTEGRATED. -CORE COURSE ASSESSMENTS TOOLS SHOULD BE EVALUATED FOR RELIABILITY AND VALIDITY IN THE MEASUREMENT OF PRESENTATIONS AND PAPERS. -COMMUNICATION WITH ADJUNCTS CONTINUES TO BE AN ISSUE IN THE DEPARTMENT. -THE DEPARTMENT SHOULD CONTINUE TO REQUIRE WRITING AND PRESENTATION ASSIGNMENTS. ACTIONS:-INTEGRATE ASSIGNMENTS THROUGHOUT THE CURRICULUM WHICH ADDITIONALLY ADDRESS GLOBAL ISSUES. -COMPLETE A STORMING AND NORMING SECESSION FOR ALL DEPARTMENTAL RUBRICS INCLUDING BOTH THE B.S DEGREE AND THE A.A DEGREE. -REQUEST THAT THE FALL ADJUNCT MEETING BE HELD AT TIME WHEN FULL TIME FACULTY ARE AVAILABLE TO ATTEND IN ORDER TO ESTABLISH STRONGER ADJUNCT FULL TIME FACULTY RELATIONSHIPS.	Desc
Total Program Service Expenses	$7,939,328	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	120	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	221	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
CHAIRPERSON	1.50	Yes (X)	Yes (X)	$2,400	$0	$0
SAMI CLAYMORE
BOARD MEMBER	1.50	Yes (X)		$2,100	$0	$0
GERALDINE AGARD
BOARD MEMBER	1.50	Yes (X)		$1,950	$0	$0
JEFF CADOTTE SR
BOARD MEMBER	1.50	Yes (X)		$1,950	$0	$0
FRANK JAMERSON
BOARD MEMBER	1.50	Yes (X)		$1,800	$0	$0
AMRBOSIA ERMENC
BOARD MEMBER	1.50	Yes (X)		$150	$0	$0
WILBUR RED TOMAHAWK
BOARD MEMBER	1.50	Yes (X)		$0	$0	$0
SHARON MARCOTTE
DEAN OF ACADEMICS	40.00		Yes (X)	$9,182	$0	$1,222
LAUREL VERMILLION
PRESIDENT	40.00		Yes (X)	$95,928	$0	$10,710
DAVE MUELLER
IT/FINANCE DIRECTOR	40.00		Yes (X)	$80,764	$0	$9,203
KOREEN RESSLER
VICE PRESIDENT OF OPERATIONS	40.00		Yes (X)	$106,146	$0	$10,882

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$302,370	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$32,017	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	SAYLER ELECTRIC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1719 CATHERINE DR	AddressLine1Txt
City	BISMARCK	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58501	ZIPCd

Field	Value	IRS element (for citing)
Services	ELECTRICIAN	ServicesDesc
Compensation	$127,623	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$570,614	AllOtherContributionsAmt
Total Contributions	$570,614	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GOVERNMENTAL PROGRAM GRANTS	611600	$8,676,706	$8,676,706
TUITION AND OTHER LOCAL	611600	$1,088,409	$1,088,409
BOOKSTORE SALES	611600	$428,085	$428,085

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,193,200	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$176,908	TotalRevenueColumnAmt
Exclusion	$176,908	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
CONSTRUCTION	230000	$267,475	$267,475
SBC TECH	541519	$1,898	$1,898

Field	Value	IRS element (for citing)
Other Revenue Total	$269,373	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,210,095	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,193,200	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$269,373	UnrelatedBusinessRevenueAmt
Exclusion	$176,908	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$789,763	TotalAmt
Program Services	$789,763	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$367,180	TotalAmt
Program Services	$330,462	ProgramServicesAmt
Management And General	$36,718	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,047,646	TotalAmt
Program Services	$2,453,882	ProgramServicesAmt
Management And General	$1,578,764	ManagementAndGeneralAmt
Fundraising	$15,000	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$173,248	TotalAmt
Program Services	$103,949	ProgramServicesAmt
Management And General	$69,299	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$655,383	TotalAmt
Program Services	$394,955	ProgramServicesAmt
Management And General	$260,428	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$369,477	TotalAmt
Program Services	$236,866	ProgramServicesAmt
Management And General	$132,611	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$45,370	TotalAmt
Management And General	$45,370	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$42,087	TotalAmt
Management And General	$42,087	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$264,021	TotalAmt
Management And General	$264,021	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$410,199	TotalAmt
Program Services	$306,956	ProgramServicesAmt
Management And General	$103,243	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,314,970	TotalAmt
Program Services	$1,314,970	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BOOKS/PROGRAMS/STUDENT	$1,699,062	$1,362,723	$336,339
SUPPLIES	$772,205	$376,424	$395,781
EQUIPMENT RENTAL AND MA	$360,957	$132,663	$228,294
CONSTRUCTION	$133,889	$133,889

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,826	TotalAmt
Program Services	$1,826	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,447,283	TotalAmt
Program Services	$7,939,328	ProgramServicesAmt
Management And General	$3,492,955	ManagementAndGeneralAmt
Fundraising	$15,000	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,180,590	BOYAmt
EOY	$1,538,090	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,609,132	BOYAmt
EOY	$1,672,175	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$32,341	BOYAmt
EOY	$31,893	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	$87,794	BOYAmt
EOY	$76,654	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$36,939	BOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$31,551,981	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$10,326,367	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$21,422,833	BOYAmt
EOY	$21,225,614	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,141,807	BOYAmt
EOY	$1,196,907	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$344,444	BOYAmt
EOY	$301,633	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$26,192,038	BOYAmt
EOY	$26,379,124	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$196,731	BOYAmt
EOY	$337,794	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$684,691	BOYAmt
EOY	$843,773	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$328,538	BOYAmt
EOY	$452,667	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,209,960	BOYAmt
EOY	$1,634,234	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	$2,238,755	BOYAmt
EOY	$2,171,577	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$21,422,833	BOYAmt
EOY	$21,225,614	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,320,490	BOYAmt
EOY	$1,347,699	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,982,078	BOYAmt
EOY	$24,744,890	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$26,192,038	BOYAmt
EOY	$26,379,124	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$237,188	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	$1,476,680	BeginningYearBalanceAmt
Contributions	$19,492	ContributionsAmt
Investment Earnings Or Losses	$82,262	InvestmentEarningsOrLossesAmt
Other Expenditures	$4,775	OtherExpendituresAmt
End Year Balance	$1,573,659	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,539,673	BeginningYearBalanceAmt
Contributions	$7,120	ContributionsAmt
Investment Earnings Or Losses	$57,964	InvestmentEarningsOrLossesAmt
Other Expenditures	$102,828	OtherExpendituresAmt
End Year Balance	$1,501,929	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	0.86000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.14000	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	$27,471,613	OtherCostOrOtherBasisAmt
Depreciation	$7,765,857	DepreciationAmt
Book Value	$19,705,756	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,020,642	OtherCostOrOtherBasisAmt
Depreciation	$1,559,463	DepreciationAmt
Book Value	$461,179	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,945,441	OtherCostOrOtherBasisAmt
Depreciation	$1,001,047	DepreciationAmt
Book Value	$944,394	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$21,225,614	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ACCRUED COMPENSATION AND VACATION	$279,419
ACCRUED RETIREMENT	$173,248

Field	Value	IRS element (for citing)
Total Liability	$452,667	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$11,210,095	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$11,210,095	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$11,210,095	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$11,447,283	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$11,447,283	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$11,447,283	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	211	RecipientCnt
Cash Grant	$749,743	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 11	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 OPERATIONS 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 VICE PRESIDENT OF OPERATIONS 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.