SITTING BULL COLLEGE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- SITTING BULL COLLEGE (EIN 23-7373765)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-01-15
- IRS object ID
- 201420179349300007
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-15T09:16:50-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450310328 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRADY MARTZ & ASSOCIATES PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237373765 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SITTING BULL COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SITT | NameControl |
| Phone | 7018543861 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LAUREL VERMILLION | Name |
| Title | PRESIDENT | Title |
| Phone | 7018548005 | Phone |
| Date Signed | 2014-01-09 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PATRICK J BROWN | Name |
| PTIN | P00149579 | PTIN |
| Phone | 7012231717 | Phone |
| Date Prepared | 2014-01-09 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | LAUREL VERMILLION | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 10704307 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.SITTINGBULL.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1973 | YearFormation |
| State Legal Domicile | ND | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE EDUCATIONAL SERVICES AND SUPPORT TO STUDENTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 187 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 171339 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 743083 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 657433 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 11295257 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 9831042 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 119389 | InvestmentIncomePriorYear |
| Investment Income Current Year | 44493 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 444003 | OtherRevenuePriorYear |
| Other Revenue Current Year | 171339 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 12601732 | TotalRevenuePriorYear |
| Total Revenue Current Year | 10704307 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1396741 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1128571 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4666953 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4981293 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5488523 | OtherExpensePriorYear |
| Other Expenses Current Year | 4529897 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 11552217 | TotalExpensesPriorYear |
| Total Expenses Current Year | 10639761 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1049515 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 64546 | RevenuesLessExpensesCY |
| Total Assets BOY | 25817180 | TotalAssetsBOY |
| Total Assets EOY | 25907833 | TotalAssetsEOY |
| Total Liabilities BOY | 1047885 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1073992 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 24769295 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 24833841 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 7193002 | Expense |
| Grants | 1128571 | Grants |
| Revenue | 9831042 | Revenue |
| Description | FOUR YEAR COLLEGE DEGREE PROGRAM THAT SERVED 278 STUDENTS IN FALL 2012, 254 STUDENTS IN SPRING 2013 AND 156 STUDENTS IN SUMMER 2013.THE THREE LARGEST AREAS OF STUDIES AT THE COLLEGE ARE AS FOLLOWS:1. GENERAL STUDIES:DURING FALL 2012 AND SPRING 2013, 50 STUDENTS WERE SAMPLED (26 IN FALL AND 24 IN SPRING). STUDENTS IN THE GENERAL STUDIES PROGRAM ARE ABLE TO DEMONSTRATE AN ARRAY OF COMPETENCY FROM ORAL AND WRITTEN COMMUNICATIONS, SCIENTIFIC REASONING, CRITICAL THINKING AND TECHNOLOGY.THREE SCIENCE FACULTY MEMBERS SCORED IN THEIR CLASSES ON A FIVE-POINT RUBRIC. NO ADJUNCT FACULTY SCORED STUDENTS IN THEIR CLASSES.COURSES SAMPLED: BIOL 150, GEOL 105, CHEM 116, PHYS 102, BIOL 220, SOIL 210OVERALL, 29 OF 50 STUDENTS SCORRED A 3 OR ABOVE THE FIRST COMPETENCY QUESTION, AND 23 OF 50 STUDENTS SCORED A 3 OR ABOVE THE SECOND COMPETENCY QUESTION.THE AVERAGE MEAN SCORE FOR THE ACADEMIC YEAR WAS 3.182 FOR THE FIRST COMPETENCY QUESTION AND 3.075 FOR THE SECOND COMPETENCY QUESTION. THE FINAL SCORE MAY HAVE BEEN INFLUENCED BY SOME STUDENTS WHO DID NOT TAKE THE FINAL EXAM.2. BUSINESS ADMINISTRATION:THERE WAS AN AVERAGE OF 30 STUDENTS ENROLLED IN VARIOUS BUSINESS ADMINISTRATION PROGRAMS FOR THE 2012-2013 ACADEMIC YEARS, AND CONTINUES TO BE THE SECOND LARGEST. FALL SEMESTER ENROLLMENT TOTALED 27 STUDENTS AND SPRING SEMESTER HAD 30 STUDENTS ENROLLED. THE BUSINESS ADMINISTRATION PROGRAM GRADUATED A TOTAL OF THREE STUDENTS IN THE 2012-2013 SCHOOL YEARS. THREE OF THE GRADUATING STUDENTS PLAN TO ENROLL OR HAVE ENROLLED AS OF FA-13 IN THE BACHELOR OF BUSINESS ADMINISTRATION PROGRAM.IN TOTAL, THERE ARE SIX OUTCOMES ACROSS ALL OF THE BUSINESS ADMINISTRATION DEGREE PLANS, THESE OUTCOMES HAVE BEEN DEVELOPED WITH THE ASSISTANCE OF THE BUSINESS ADMINISTRATION ADVISORY COMMITTEE, SITTING BULL COLLEGE FACULTY, AND ASSESSMENT COMMITTEE MEMBERS. PREVIOUS EFFORTS HAVE BEEN FOCUSING ON MAKING THE OUTCOMES MEASUREABLE, AND ARE STILL A PRIORITY. THERE IS ONE MAIN ASSESSMENT ISSUE THAT THE ASSOCIATE LEVEL BUSINESS ADMINISTRATION PROGRAM HAS WORKED ON THIS YEAR AND WOULD LIKE TO IMPROVE IN THE UPCOMING YEAR.WORKIN WITH ADJUNCT INSTRUCTORS TO BETTER INCORPORATE ASSESSMENT TOOLS THROUGHOUT THE PROGRAM. INCORPORATE AREAS OF WEAKNESS AS ASSERTED IN LAST YEAR ASSESSMENTS.ONE NOTED CONCERN LAST YEAR THAT HAS BEEN INCORPORATED IS THE MARKETING AND BUSINESS PLANNING. CLASSES HAVE CONTINUED TO INCORPORATE SMALL BENCHMARKING THROUGHOUT THE SEMESTER; THIS ALLOWS THE STUDENT TO COMPLETE THE PROJECT ON TIME AS LONG AS THE STUDENT IS IN ATTENDANCE.TWO RECOMMENDATIONS CAME FROM STUDENTS. ONE IS TO SPEND MORE TIME ON POWER POINT AND THE MECHANICS. AND THE OTHER IS TO HAVE MORE FIELD RELATED CLASSES. THE BUSINESS DEPARTMENT HAS INCORPORATED LEARNING OUTCOMES AS THEY RELATE TO TEH BUSINESS CLASSES, AND RESEARCH PAPERS. THESE ARE GIVEN TO STUDENTS TO LEARN AND UNDERSTAND THE PROCESS AS IT RELATES TO BUSINESS CLASS MATERIAL AND INSTRUCTION.TWO CHANGES THAT WE AND OR THE BUSINESS PROGRAM MADE THIS YEAR TO INCREASE STUDENT LEARNING:ADDED ANOTHER FACULTY MEMBER, THIS WILL HELP STUDENTS FOCUS MORE ON THE MATERIAL AND ALSO ENCOURAGE AND FOSTER GROWTH INTO THE FOUR YEAR PROGRAM.ANOTHER IS THE POWER POINT AND OUTLINING AS IT RELATES TO CLASS AND STUDENTS. MORE CLASS TIME WILL BE SPENT UTILIZING TECHNOLOGY AS A MEANS OF COMMUNICATING AND EXPRESSING ONESELF.WHAT PROMPTED THESE CHANGES?WHAT PROMPTED THESE CHANGES WERE FROM REVISITING THE PROGRAM OUTCOMES, STUDENT EVALUATIONS, AND SOLICITING FEEDBACK FROM FACULTY. OVERALL WHAT WE LEARNED FROM PREVIOUS SEMESTERS.3. NURSING:THE FACULTY AND STUDENTS FOR THE DIVISION OF NURSING ASSESSMENT COMMITTEE REVIEWED THE ASSESSMENT AND PROGRAM DATA FOR THE 2012-2013 ACADEMIC YEAR ON APRIL 30, 2013. 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 2ND.THE NURSING PROGRAM STARTED THE FALL SEMESTER WITH 32 STUDENTS IN VARIOUS STAGES OF THE PROGRAM. 18 STUDENTS RETURNED FROM THE SPRING SEMESTER OF 2012. TWO STUDENTS RETURNED FROM OTHER SEMESTERS. THE SPRING SEMESTER HAD 15 RETURNING STUDENTS FROM THE FALL SEMESTER AND 2 FROM A PREVIOUS SEMESTER. THE TOTAL COUNT OF STUDENTS DECLARING NURSING A MAJOR FOR THE SEMESTER WAS 22. THIS REFLECTS THE DROP IN ENROLLMENT EXPERIENCED BY THE ENTIRE COLLEGE DURING THIS SPRING SEMESTER.THE PRACTICAL NURSING BASIC PROGRAM WILL GRADUATE 3 STUDENTS. ONE STUDENT HAS A JOB. THE REMAINING 2 HAVE NOT YET BEGUN THE JOB SEARCH BUT INTEND TO WORK.OVERALL, STUDENTS REMAIN VERY HAPPY WITH THE PROGRAM. THIS YEAR WE EXPANDED THE HEAD TO TOE ASSESSMENT EXPERIENCE SO THAT THE SECOND YEAR STUDENTS DEMONSTRATED ON THE FIRST YEAR STUDENTS DURING THE FALL SEMESTER. IN THE SPRING THE FIRST YEAR STUDENTS DEMONSTRATED ON THE SECOND YEAR STUDENTS WITH THE OTHER STUDENTS PROVIDING EVALUATION AND FEEDBACK. THIS WAS VERY WELL RECEIVED AND STUDENTS ARE DEMONSTRATING STRONGER ASSESSMENT SKILLSSTUDENTS ARE ALSO VERY HAPPY WITH THE TEXTBOOKS IN GENERAL. THEIR RECOMMENDATIONS WERE TAKEN INTO ACCOUNT WHEN ORDERING TEXTBOOKS FOR EACH SEMESTER.HESI EXAM SCORES WERE LOWER THIS YEAR. THE HESI EXAM SHOWED NO OVERALL WEAKNESS WITH THE PROGRAM EXCEPT WITH LOWER SCORES IN PATHOPHYSIOLOGY RELATED TO ANATOMY AND PHYSIOLOGY AND IN LIFESPAND CONTENT. PATHOPHYSIOLOGY WAS SIGNIFICANT PROBLEM THIS YEAR. FALL WILL HAVE GREATER EMPHASIS ON PATHOPHYSIOLOGY IN ALL COURSEWORK AND CLINICAL WORK.STUDENTS CONTINUE TO BE UNPREPARED TO STUDY AND DO THE WORK NECESSARY TO BE SUCCESSFUL IN NURSING COURSES. IN THE DISCUSSION WITH STUDENTS AS A GROUP AND INDIVIDUALLY, IT IS NOTED THAT MOST OF THE STUDENTS ADMITTED TO NOT STUDYING OUTSIDE OF CLASS AND BEING UNPREPARED FOR THE STUDY SKILLS NECESSARY TO BE SUCCESSFUL IN THE NURSING PROGRAM. 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. | Description |
| Total Program Service Expense | 7193002 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 86 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 187 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEONICA ALKIRE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7018548005 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DAVE ARCHAMBAULT | ||||||
| CHAIRPERSON | 1.50 | X | X | 1650 | 0 | 0 |
| ERROL CROWGHOST | ||||||
| BOARD MEMBER | 1.50 | X | 1650 | 0 | 0 | |
| RON BROWN OTTER | ||||||
| VICE CHAIRPERSON | 1.50 | X | X | 1650 | 0 | 0 |
| ROBERT GIPP | ||||||
| BOARD MEMBER | 1.50 | X | 1950 | 0 | 0 | |
| FRANK JAMERSON | ||||||
| BOARD MEMBER | 1.50 | X | 1650 | 0 | 0 | |
| GERMAINE DEMERY | ||||||
| BOARD MEMBER | 1.50 | X | 1800 | 0 | 0 | |
| ADELLE WHITE | ||||||
| SECRETARY | 1.50 | X | X | 1650 | 0 | 0 |
| JEFF CADOTTE SR | ||||||
| BOARD MEMBER | 1.50 | X | 1650 | 0 | 0 | |
| LAUREL VERMILLION | ||||||
| PRESIDENT | 40.00 | X | 83842 | 0 | 10441 | |
| LEONICA ALKIRE | ||||||
| VP OF FINANCE | 40.00 | X | 65428 | 0 | 8530 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 162920 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 18971 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIRST DAKOTA ENTERPRISE | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 913 S 18TH ST | AddressLine1 |
| City | FORT PIERRE | City |
| State | SD | State |
| ZIP Code | 57532 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | CONSTRUCTION | DescriptionOfServices |
| Compensation | 263606 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| All Other Contributions | 657433 | AllOtherContributions |
| Total Contributions | 657433 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| GOVERNMENTAL PROGRAM GRANTS | 611600 | 8422430 | 8422430 |
| TUITION AND OTHER LOCAL | 611600 | 1408612 | 1408612 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 9831042 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 44493 | TotalRevenueColumn |
| Exclusion | $44,493 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|
| CONSTRUCTION | 230000 | 120851 | 120851 |
| SBC LABORATORIES | 541380 | 45826 | 45826 |
| SBC TECH | 541519 | 4662 | 4662 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 171339 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10704307 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9831042 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 171339 | UnrelatedBusinessRevenue |
| Exclusion | $44,493 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1128571 | Total |
| Program Services | 1128571 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 146141 | Total |
| Program Services | 146141 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3817259 | Total |
| Program Services | 2208971 | ProgramServices |
| Management And General | 1608288 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 748064 | Total |
| Program Services | 362649 | ProgramServices |
| Management And General | 385415 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 269829 | Total |
| Program Services | 163932 | ProgramServices |
| Management And General | 105897 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30676 | Total |
| Management And General | 30676 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34264 | Total |
| Management And General | 34264 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 251736 | Total |
| Management And General | 251736 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 400422 | Total |
| Program Services | 328528 | ProgramServices |
| Management And General | 71894 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1123709 | Total |
| Program Services | 1123709 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| BOOKS/PROGRAMS/STUDENT | 1553192 | 1051407 | 501785 |
| EQUIPMENT RENTAL AND MA | 525158 | 366530 | 158628 |
| SUPPLIES | 470611 | 172435 | 298176 |
| CONSTRUCTION | 122938 | 122938 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17191 | Total |
| Program Services | 17191 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10639761 | Total |
| Program Services | 7193002 | ProgramServices |
| Management And General | 3446759 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1542877 | BOY |
| EOY | 855267 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1160798 | BOY |
| EOY | 1249725 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 180957 | BOY |
| EOY | 160454 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 336158 | BOY |
| EOY | 336158 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91957 | BOY |
| EOY | 114185 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81930 | BOY |
| EOY | 36939 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 28634836 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 6955525 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21912446 | BOY |
| EOY | 21679311 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 258302 | BOY |
| EOY | 1169432 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 251755 | BOY |
| EOY | 306362 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25817180 | BOY |
| EOY | 25907833 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 187364 | BOY |
| EOY | 41605 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 675563 | BOY |
| EOY | 817399 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 184958 | BOY |
| EOY | 214988 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1047885 | BOY |
| EOY | 1073992 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1500127 | BOY |
| EOY | 1847062 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21912446 | BOY |
| EOY | 21679311 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1356722 | BOY |
| EOY | 1307468 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24769295 | BOY |
| EOY | 24833841 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25817180 | BOY |
| EOY | 25907833 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 64546 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1501929 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -12336 | InvestmentEarningsOrLosses |
| Other Expenditures | 120414 | OtherExpenditures |
| End Of Year Balance | 1369179 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1539673 | BeginningOfYearBalance |
| Contributions | 7120 | Contributions |
| Investment Earnings Or Losses | 57964 | InvestmentEarningsOrLosses |
| Other Expenditures | 102828 | OtherExpenditures |
| End Of Year Balance | 1501929 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1574783 | BeginningOfYearBalance |
| Contributions | 2255 | Contributions |
| Investment Earnings Or Losses | 9050 | InvestmentEarningsOrLosses |
| Other Expenditures | 46415 | OtherExpenditures |
| End Of Year Balance | 1539673 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1490197 | BeginningOfYearBalance |
| Contributions | 27634 | Contributions |
| Investment Earnings Or Losses | 61945 | InvestmentEarningsOrLosses |
| Other Expenditures | 4993 | OtherExpenditures |
| End Of Year Balance | 1574783 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1486397 | BeginningOfYearBalance |
| Contributions | 12169 | Contributions |
| Investment Earnings Or Losses | 137180 | InvestmentEarningsOrLosses |
| Other Expenditures | 145549 | OtherExpenditures |
| End Of Year Balance | 1490197 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.10000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.90000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 114285 | OtherCostOrOtherBasis |
| Book Value | 114285 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 25871861 | OtherCostOrOtherBasis |
| Depreciation | 5106999 | Depreciation |
| Book Value | 20764862 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1628454 | OtherCostOrOtherBasis |
| Depreciation | 1220824 | Depreciation |
| Book Value | 407630 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1020236 | OtherCostOrOtherBasis |
| Depreciation | 627702 | Depreciation |
| Book Value | 392534 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 21679311 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ACCRUED COMPENSATION AND VACATION | $132,918 |
| ACCRUED RETIREMENT | $82,070 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 214988 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 9896411 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 9896411 | RevenueSubtotal |
| Other Revenues Not Included | 807896 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 807896 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 10704307 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9831865 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9831865 | ExpensesSubtotal |
| Other Expenses Not Included | 807896 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 807896 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 10639761 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | THE ENDOWMENT FUNDS ARE TO BE USED FOR SCHOLARSHIPS TO STUDENTS AND TO SUPPORT THE COLLEGE'S ACTIVITIES. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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 807,896. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | GOVERNMENT GRANTS PAID TO STUDENTS RECOGNIZED AS FEDERAL AND TUITION INCOME 807,896. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | RADIO BROADCASTS AND NEWSPAPERS |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | 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) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | STUDENT AID CONSISTING OF PELL GRANTS, COLLEGE WORK STUDY, GRANTS AND SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 240 | NumberOfRecipients |
| Amount Of Cash Grant | 807896 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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. |