SITTING BULL COLLEGE: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SITTING BULL COLLEGE (EIN 23-7373765)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-11
- IRS object ID
- 201530429349301108
- Schema version
- 2013v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-11T09:44:54-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 207 EAST BROADWAY AVE | AddressLine1 |
| City | BISMARCK | City |
| State | ND | State |
| ZIP Code | 585021297 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 | BusinessNameLine1 |
| 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 | RR1 | AddressLine1 |
| City | FORT YATES | City |
| State | ND | State |
| ZIP Code | 58538 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LAUREL VERMILLION | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7018548005 | PhoneNum |
| Signature | 2015-02-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICK J BROWN | PreparerPersonNm |
| PTIN | P00149579 | PTIN |
| Phone | 7012231717 | PhoneNum |
| Preparation | 2015-02-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | 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 | AddressLine1 |
| City | MCLAUGHLIN | City |
| State | SD | State |
| ZIP Code | 57642 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,649,098 | 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 | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 194 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $112,104 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$47,597 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $657,433 | PYContributionsGrantsAmt |
| CY Contributions Grants | $157,286 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,831,042 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,286,837 | CYProgramServiceRevenueAmt |
| PY Investment Income | $44,493 | PYInvestmentIncomeAmt |
| CY Investment Income | $92,871 | CYInvestmentIncomeAmt |
| PY Other Revenue | $171,339 | PYOtherRevenueAmt |
| CY Other Revenue | $112,104 | CYOtherRevenueAmt |
| PY Total Revenue | $10,704,307 | PYTotalRevenueAmt |
| CY Total Revenue | $11,649,098 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,128,571 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,082,725 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,981,293 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,112,849 | 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 | $4,529,897 | PYOtherExpensesAmt |
| CY Other Expenses | $5,112,225 | CYOtherExpensesAmt |
| PY Total Expenses | $10,639,761 | PYTotalExpensesAmt |
| CY Total Expenses | $11,307,799 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $64,546 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $341,299 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,907,833 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,436,570 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,073,992 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,261,430 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $24,833,841 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $25,175,140 | 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 | $8,232,273 | ExpenseAmt |
| Grant | $1,082,725 | GrantAmt |
| Revenue | $11,286,837 | RevenueAmt |
| Desc | FOUR YEAR COLLEGE DEGREE PROGRAM THAT SERVED 252 STUDENTS IN FALL 2013, 317 STUDENTS IN SPRING 2014 AND 85 STUDENTS IN SUMMER 2014.1. GENERAL STUDIES. STATISTICSTHE BACHELORS OF SCIENCE IN GENERAL STUDIES PROGRAM WILL GRADUATE EIGHT STUDENTS WITH VARIOUS CONCENTRATIONS. TWO STUDENTS WILL GRADUATE WITH A CONCENTRATION IN NATIVE AMERICAN STUDIES, AND FOUR WERE IN THE LEAP ENDORSEMENT PROGRAM. THERE WERE TWO STUDENTS GRADUATING WITH THE GENERAL STUDIES DEGREE WITH NO CONCENTRATIONS. THERE ARE CURRENTLY 14 STUDENTS IN THE DEGREE PROGRAM. THE ASSOCIATES OF ARTS IN GENERAL STUDIES WILL GRADUATE ONE STUDENT. THERE ARE CURRENTLY 35 STUDENTS IN THE DEGREE PROGRAM, 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 GAVE THE LLEAP STUDENTS AN OPTION OF DESIGNING AND PRESENTING A LANGUAGE OR CULTURE LESSON RATHER THAN WRITING AND PRESENTING A RESEARCH PAPER. THE GENERAL STUDIES ORIGINAL STRAND AND NAS CONCENTRATION STUDENTS WRITE A PAPER BASED ON A BURNING QUESTION. NAS CONCENTRATION STUDENTS THEIR INFORMATION TO USE AS A REPOSITORY FOR EDUCATIONAL PRACTICES FOR TEACHERS NEW TO STANDING ROCK. TWO OF THE EIGHT GRADUATES TOOK THE HUM 497 CAPSTONE COURSE LAST YEAR, BUT WILL GRADUATE THIS YEAR. THE ASSOCIATES OF ARTS PROGRAM HAS HAD DIFFICULTY IN COMMUNICATION ABOUT WHO IS GRADUATING DUE TO THE VARIOUS ADVISORS. THE ONE STUDENT GRADUATING DID THE FINAL PROJECT, BUT ONLY SPENT A WEEK PREPARING IT. THE AA GENERAL STUDIES DEGREE WILL ADD A ONE CREDIT CAPSTONE COURSE TO HELP ASSIST IN GATHERING ASSESSMENT DATA. ACTIONSMORE DIALOGUE WILL CONTINUE TO EVOLVE THE ASSESSMENT OF BOTH THE BACHELOR OF SCIENCE AND ASSOCIATE OF ARTS IN GENERAL STUDIES. SERVICE LEARNING PROJECTS MIGHT BE AN OPTION IN THE FUTURE. 2. BUSINESS ADMINISTRATIONSTATISTICS:THERE WERE ON AVERAGE 24 STUDENTS ENROLLED IN THE VARIOUS BUSINESS ADMINISTRATION PROGRAMS FOR THE 2013-2014 ACADEMIC YEARS, AND CONTINUES TO BE THE SECOND LARGEST. FALL 2013 HAD A 26% PERSISTENCE RATE. THE BUSINESS ADMINISTRATION PROGRAM GRADUATED A TOTAL OF THREE STUDENTS IN THE 2013-2014 SCHOOL YEARS. THREE OF THE GRADUATING STUDENTS PLAN TO ENROLL OR HAVE ENROLLED AS OF FA-14 IN THE BACHELOR OF BUSINESS ADMINISTRATION PROGRAM. THE BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION ENROLLED 13 STUDENTS FOR THE 2013-2014 ACADEMIC YEARS. IN THE SPRING OF 2014 THE BACHELOR OF SCIENCE WILL GRADUATE 7 STUDENTS. THERE IS A 100% JOB PLACEMENT OF THE 7 GRADUATES, 2006-2013 GRADUATES ARE STILL CURRENTLY EMPLOYED IN FIELDS RELATED TO BUSINESS. THE BACHELOR OF SCIENCE DEGREE HAS CONTRIBUTED OVER $300,000.00 TO THE COLLEGE FOR ONE ACADEMIC YEAR (2013-2014).REVIEW:IN TOTAL THERE ARE SIX OUTCOMES ACROSS ALL OF THE BUSINESS ADMINISTRATION DEGREE PLANS. THE BUSINESS DEPARTMENT IS CURRENTLY ASSESSING PROGRAM OUTCOMES AS WELL AS MEASUREMENT TOOLS TO INCLUDE ADJUNCT AND OVERALL PROGRAM FOCUSED ASSESSMENT. THERE IS ONE MAIN ASSESSMENT ISSUE THAT THE ASSOCIATE LEVEL BUSINESS ADMINISTRATION PROGRAM HAS WORKED ON THIS LAST YEAR AND WOULD LIKE TO IMPROVE IN THE UPCOMING YEAR, AND DID NOT COMPLETE THIS YEAR AS ADDRESSED. WORK WITH ADJUNCT INSTRUCTORS TO BETTER INCORPORATE ASSESSMENT TOOLS THROUGHOUT THE PROGRAM. INCORPORATE AREAS OF WEAKNESS AS ASSESSED IN LAST YEAR ASSESSMENTS, ONGOINGACTIONS: TWO RECOMMENDATIONS CAME FROM STUDENTS. ONE IS TO SPEND MORE TIME ON POWER POINT AND THE MECHANICS AS WELL AS APA FORMAT. AND THE OTHER IS TO ALLOW IN CLASS TIME WITH COMPUTER USE, INSTRUCTORS WILL HOLD ONE CLASS PERIOD PER WEEK IN THE COMPUTER LAB TO ENSURE HOMEWORK IS BEING COMPLETED.TWO CHANGES THAT WE AND OR THE BUSINESS PROGRAM MADE THIS YEAR TO INCREASE STUDENT LEARNING:MORE CLASS DISCUSSION WHICH ALLOWS THE STUDENT TO UNDERSTAND THE MATERIAL BEING PRESENTED MORE CLEARLY. GRADING OF HOMEWORK AND RETURNING TO STUDENT FOR INSTANT FEEDBACK, IN PROGRESS, PROVIDING STUDENTS WITH RUBRIC AND CLEAR DIRECTIONS ON STUDENT AND CLASS EXPECTATIONS.. WHAT PROMPTED THESE CHANGES?WHAT PROMPTED THESE CHANGES WERE FROM REVISITING THE PROGRAM OUTCOMES, RECOMMENDATIONS FROM ASSESSMENT AND INPUT FROM CURRENT STUDENTS. OVERALL WHAT WE HAVE LEARNED FROM PREVIOUS SEMESTERS. 3. NURSINGTHE FACULTY AND STUDENTS FOR THE DIVISION OF NURSING ASSESSMENT COMMITTEE REVIEWED THE ASSESSMENT AND PROGRAM DATA FOR THE 2013-2014 ACADEMIC YEAR ON 6 MAY 2014. 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 7TH.STATISTICSTHE NURSING PROGRAM STARTED THE FALL SEMESTER WITH 24 STUDENTS IN VARIOUS STAGES OF THE PROGRAM. NINE STUDENTS RETURNED FROM THE SPRING SEMESTER OF 2013. THREE STUDENTS RETURNED FROM OTHER SEMESTERS. THE SPRING SEMESTER HAD 17 RETURNING STUDENTS FROM THE FALL SEMESTER AND 1 FROM A PREVIOUS SEMESTER. THE TOTAL COUNT OF STUDENTS DECLARING NURSING A MAJOR FOR THE SEMESTER WAS 25. THE SBC COUNT FOR THE SPRING SEMESTER IS AT 31 STUDENTS.THE PRACTICAL NURSING BASIC PROGRAM WILL GRADUATE THREE STUDENTS THIS WEEK. ONE STUDENT ALREADY HAS A JOB. THE REMAINING TWO HAVE NOT YET BEGUN A JOB SEARCH BUT DO INTEND TO WORK.REVIEWOVERALL, THE STUDENTS REMAIN VERY HAPPY WITH THE PROGRAM. THEY PARTICULARLY 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. ADDITIONALLY, THE STUDENTS ARE VERY HAPPY WITH THE STRONG ONE ON ONE TEST REVIEW DONE WITH THE SECOND YEAR STUDENTS IN THE SPRING SEMESTER. THIS YEAR'S CLASS WAS VERY HAPPY WITH THE WEEKLY MEETINGS AS WELL THROUGHOUT THE SEMESTER.STUDENTS ARE HAPPY WITH THE TEXTBOOKS IN GENERAL. THEIR RECOMMENDATIONS WERE TAKEN INTO ACCOUNT WHEN ORDERING TEXTBOOKS FOR EACH SEMESTER.HESI EXAM SCORES WERE HIGHER THIS YEAR (2ND HIGHEST SCORES IN THE LAST 5 YEARS). TWO STUDENTS HAVE VERY HIGH SCORES AND ONE STUDENT HAS A BORDERLINE SCORE. THE HESI EXAM SHOWED NO OVERALL WEAKNESSES WITH THE PROGRAM EXCEPT WITH LOWER SCORES IN PATHOPHYSIOLOGY RELATED TO ANATOMY AND PHYSIOLOGY AND IN LIFESPAN CONTENT. PATHOPHYSIOLOGY REMAINS A SIGNIFICANT PROBLEM.STUDENTS CONTINUE TO BE UNPREPARED TO STUDY AND DO THE WORK NECESSARY TO BE SUCCESSFUL IN NURSING COURSES. THERE IS ALSO AN ACCOUNTABILITY ISSUE WITH COMING IN TO PRACTICE SKILLS, TURNING IN ASSIGNMENTS, AND FOR THEIR OWN STUDY HABITS. THE FACULTY CONTINUE TO WORK WITH THE STUDENTS ON THESE SKILLS.STUDENT INTERACTION HAS DEMANDED A CONSIDERABLE AMOUNT OF FACULTY TIME THIS ACADEMIC YEAR. THIS HAS BEEN IN RESPONSE TO ACADEMIC ISSUES AND NEEDS AS WELL AS SEVERAL OTHER PROBLEMS. THIS HAS SIGNIFICANTLY STRESSED THE RESOURCES AND FACULTY.ACTIONSWHILE THE DEPARTMENT MEMBERS USED MYSBC FOR GRADE BOOK, ATTENDANCE AND COMMUNICATION TESTING AND ASSIGNMENTS WERE NOT INCORPORATED BY ALL MEMBERS OF THE DIVISION. ONE INSTRUCTOR IS USING MY SBC FOR TESTING AND ASSIGNMENTS AS WELL AS GRADE BOOK. IT DOES TAKE THE STUDENTS A PERIOD OF TIME TO LEARN TO USE MYSBC FOR TESTING AND SUCH. THIS HAS GONE VERY WELL THIS YEAR.WHILE THE GOAL FOR THIS YEAR WAS TO IMPLEMENT AT LEAST ONE SIMULATION EXPERIENCE, THE DEPARTMENT WAS UNABLE TO DUE TO THE TIME AND SKILLS REQUIRED TO DO SO AND THE IMMEDIATE NEEDS OF THE DEPARTMENT. CAPSTONE IMPLEMENTED A WEEKLY CLASS AS STUDENTS CONTINUED 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. WHILE THE STUDENTS WERE RESISTANT INITIALLY, BY THE END OF THE SEMESTER THE STUDENTS STRESSED THIS WAS A POSITIVE INFLUENCE ON THEIR READINESS 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 AS WELL AS A LAB ASSISTANT TO ASSIST WITH SETTING UP AND RUNNING THE SIMULATION EQUIPMENT AND THE LAB AND TO PROVIDE TUTORING FOR NURSING SKILLS.NORTH DAKOTA BOARD OF NURSINGTHE ANNUAL REPORT WAS SUBMITTED TO THE NORTH DAKOTA BOARD OF NURSING IN OCTOBER AND WAS ACCEPTED. THE SITTING BULL COLLEGE NURSING PROGRAM HAS FULL ACCREDITATION THROUGH NOVEMBER 2015. MAJOR RECOMMENDATIONS AND CONCERNS FROM THE REPORT REMAIN ADDITIONAL HELP FOR THE DEPARTMENT AND LIMITING THE NUMBER OF HOURS THAT THE DIRECTOR TEACHES. | Desc |
| Total Program Service Expenses | $8,232,273 | 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 | 109 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 194 | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7018548005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9299 HIGHWAY 24 | AddressLine1 |
| City | FORT YATES | City |
| State | ND | State |
| ZIP Code | 58538 | ZIPCode |
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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| SHARON TWO BEARS | |||||||
| CHAIRPERSON | 1.50 | Yes (X) | Yes (X) | $300 | $0 | $0 | |
| JOE MCNEIL | |||||||
| VICE CHAIRPERSON | 1.50 | Yes (X) | Yes (X) | $300 | $0 | $0 | |
| SAMI CLAYMORE | |||||||
| SECRETARY | 1.50 | Yes (X) | Yes (X) | $450 | $0 | $0 | |
| RON BROWNOTTER | |||||||
| BOARD MEMBER | 1.50 | Yes (X) | $1,650 | $0 | $0 | ||
| ADELE WHITE | |||||||
| BOARD MEMBER | 1.50 | Yes (X) | $1,650 | $0 | $0 | ||
| GERALDINE AGARD | |||||||
| BOARD MEMBER | 1.50 | Yes (X) | $150 | $0 | $0 | ||
| JEFF CADOTTE SR | |||||||
| BOARD MEMBER | 1.50 | Yes (X) | $1,650 | $0 | $0 | ||
| FRANK JAMERSON | |||||||
| BOARD MEMBER | 1.50 | Yes (X) | $1,650 | $0 | $0 | ||
| LAUREL VERMILLION | |||||||
| PRESIDENT | 40.00 | Yes (X) | $92,773 | $0 | $11,209 | ||
| LEONICA ALKIRE END 63014 | |||||||
| VP OF FINANCE | 40.00 | Yes (X) | $66,800 | $0 | $9,202 | ||
| KOREEN RESSLER | |||||||
| VICE PRESIDENT OF ACADEMICS | 40.00 | $104,881 | $0 | $5,244 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $272,254 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $25,655 | 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 | FIRST DAKOTA ENTERPRISES | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1223 SALE BARN RD | AddressLine1 |
| City | FORT PIERRE | City |
| State | SD | State |
| ZIP Code | 575320910 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONSTRUCTION | ServicesDesc |
| Compensation | $263,606 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $157,286 | AllOtherContributionsAmt |
| Total Contributions | $157,286 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| GOVERNMENTAL PROGRAM GRANTS | 611600 | $9,252,403 | $9,252,403 |
| TUITION AND OTHER LOCAL PROGRAM R | 611600 | $1,669,035 | $1,669,035 |
| BOOKSTORE SALES | 611600 | $365,399 | $365,399 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,286,837 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $92,871 | TotalRevenueColumnAmt |
| Exclusion | $92,871 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| CONSTRUCTION | 230000 | $97,292 | $97,292 |
| SBC LABORATORIES | 541380 | $10,460 | $10,460 |
| SBC TECH | 541519 | $4,352 | $4,352 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $112,104 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,649,098 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,286,837 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $112,104 | UnrelatedBusinessRevenueAmt |
| Exclusion | $92,871 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,082,725 | TotalAmt |
| Program Services | $1,082,725 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,850 | TotalAmt |
| Program Services | $184,850 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,970,398 | TotalAmt |
| Program Services | $2,433,576 | ProgramServicesAmt |
| Management And General | $1,521,822 | ManagementAndGeneralAmt |
| Fundraising | $15,000 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,750 | TotalAmt |
| Program Services | $80,141 | ProgramServicesAmt |
| Management And General | $50,609 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $568,271 | TotalAmt |
| Program Services | $318,160 | ProgramServicesAmt |
| Management And General | $250,111 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,580 | TotalAmt |
| Program Services | $171,436 | ProgramServicesAmt |
| Management And General | $87,144 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,066 | TotalAmt |
| Management And General | $31,066 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,885 | TotalAmt |
| Management And General | $27,885 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $332,452 | TotalAmt |
| Management And General | $332,452 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $330,343 | TotalAmt |
| Program Services | $230,425 | ProgramServicesAmt |
| Management And General | $99,918 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,194,390 | TotalAmt |
| Program Services | $1,194,390 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BOOKS/PROGRAMS/STUDENT | $1,921,039 | $1,625,544 | $295,495 |
| SUPPLIES | $739,003 | $453,822 | $285,181 |
| EQUIPMENT RENTAL AND MA | $376,346 | $297,503 | $78,843 |
| CONSTRUCTION | $155,352 | $155,352 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,349 | TotalAmt |
| Program Services | $4,349 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,307,799 | TotalAmt |
| Program Services | $8,232,273 | ProgramServicesAmt |
| Management And General | $3,060,526 | ManagementAndGeneralAmt |
| Fundraising | $15,000 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $855,267 | BOYAmt |
| EOY | $1,903,497 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,249,725 | BOYAmt |
| EOY | $1,009,286 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,454 | BOYAmt |
| EOY | $167,170 | 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 | $114,185 | BOYAmt |
| EOY | $91,165 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,939 | BOYAmt |
| EOY | $36,939 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $29,588,292 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,149,915 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,679,311 | BOYAmt |
| EOY | $21,438,377 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,169,432 | BOYAmt |
| EOY | $1,084,987 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $306,362 | BOYAmt |
| EOY | $368,991 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,907,833 | BOYAmt |
| EOY | $26,436,570 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,605 | BOYAmt |
| EOY | $109,112 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $817,399 | BOYAmt |
| EOY | $917,218 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,988 | BOYAmt |
| EOY | $235,100 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,073,992 | BOYAmt |
| EOY | $1,261,430 | 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 | $1,847,062 | BOYAmt |
| EOY | $2,429,878 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,679,311 | BOYAmt |
| EOY | $21,438,377 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,307,468 | BOYAmt |
| EOY | $1,306,885 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,833,841 | BOYAmt |
| EOY | $25,175,140 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,907,833 | BOYAmt |
| EOY | $26,436,570 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $341,299 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 | 0 | 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 |
| Investment Earnings Or Losses | $43,662 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $26,222 | OtherExpendituresAmt |
| End Year Balance | $1,386,619 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,574,783 | BeginningYearBalanceAmt |
| Contributions | $2,255 | ContributionsAmt |
| Investment Earnings Or Losses | $9,050 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $46,415 | OtherExpendituresAmt |
| End Year Balance | $1,539,673 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,490,197 | BeginningYearBalanceAmt |
| Contributions | $27,634 | ContributionsAmt |
| Investment Earnings Or Losses | $61,945 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,993 | OtherExpendituresAmt |
| End Year Balance | $1,574,783 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.10000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.90000 | 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 | $26,278,046 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,964,721 | DepreciationAmt |
| Book Value | $20,313,325 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,003,898 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,454,625 | DepreciationAmt |
| Book Value | $549,273 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,192,063 | OtherCostOrOtherBasisAmt |
| Depreciation | $730,569 | DepreciationAmt |
| Book Value | $461,494 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,438,377 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED COMPENSATION AND VACATION | $149,373 |
| ACCRUED RETIREMENT | $85,727 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $235,100 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,841,842 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,841,842 | RevenueSubtotalAmt |
| Other Revenues Not Included | $807,256 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $807,256 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,649,098 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,500,543 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,500,543 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $807,256 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $807,256 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,307,799 | 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 FEDERAL AND TUITION INCOME 807,256. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | GOVERNMENT GRANTS PAID TO STUDENTS RECOGNIZED AS FEDERAL AND TUITION INCOME 807,256. |
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 | 241 | RecipientCnt |
| Cash Grant | $781,934 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
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 I, LINE 1: | ON JANUARY 22, 2014, SITTING BULL COLLEGE (SBC) WAS OFFICIALLY NOTIFIED OF THE RESULTS OF THE HIGHER LEARNING COMMISSION OF THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS REAFFIRMATION OF ACCREDITATION EVALUATION VISIT COMPLETED ON OCTOBER 7-9, 2013. THE EVALUATION WAS COMPLETED BY A TEAM OF FOUR PEER REVIEWERS FROM VARIOUS EDUCATIONAL INSTITUTIONS IN THE NORTH CENTRAL AREA OF THE UNITED STATES. AS A RESULT OF THIS EVALUATION, SBC WAS GRANTED ANOTHER TEN YEARS OF CONTINUED ACCREDITATION WITH THE NEXT ACCREDITATION VISIT SCHEDULED FOR 2023-2024. IN ADDITION, TO THE REAFFIRMATION FOR ACCREDITATION THE TEAM RECOMMEND APPROVAL FOR SBC TO BEGIN TO OFFER A MASTER'S OF SCIENCE DEGREE IN ENVIRONMENTAL SCIENCE. THIS IS A VERY SIGNIFICANT EVENT DUE TO SITTING BULL COLLEGE BEING THE FIRST TRIBAL COLLEGE IN THE STATE OF NORTH DAKOTA TO BE APPROVED TO OFFER A MASTER'S PROGRAM. THE PROGRAM WILL BEGIN IN THE FALL OF 2014. THE SCIENCE DEPARTMENT OF SBC DEVELOPED THE MASTER'S PROGRAM OUT OF A GROWING NEED FOR ENVIRONMENTAL SCIENTISTS WHO CAN ASSESS ENVIRONMENTAL PROBLEMS AND FIND SOLUTIONS. THIS NEW DEGREE MASTER'S PROGRAM WOULD TEACH STUDENTS AND THE MANAGEMENT OF THE ENVIRONMENT AND ENVIRONMENTAL PROBLEMS. ENVIRONMENTAL SCIENCES IS AN INTERDISCIPLINARY FIELD AND STUDENT WILL GAIN SCIENTIFIC KNOWLEDGE OF BIOLOGICAL, CHEMICAL, PHYSICAL, SOCIAL AND ECONOMIC COMPONENTS IN THE MANAGEMENT OF NATURAL RESOURCES. |
| 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 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. |