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COLLEGE OF THE MENOMINEE NATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
COLLEGE OF THE MENOMINEE NATION (EIN 39-1773613)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-14
IRS object ID
202611349349300331
Schema version
2024v5.5
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

FieldValueIRS element (for citing)
Return2026-05-14T10:20:02-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN393647910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WIPFLI ADVISORY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12501 W BELTLINE HWY STE 501AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53713ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN391773613EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COLLEGE OF THE MENOMINEE NATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOLLBusinessNameControlTxt
Phone7157995600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1179AddressLine1Txt
CityKESHENACityNm
State AbbreviationWIStateAbbreviationCd
ZIP54135ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGARY FRECHETTEPersonNm
Person TitleBOARD CHAIRPersonTitleTxt
Phone7157995600PhoneNum
Signature2026-05-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonQUINN DUGANPreparerPersonNm
PTINP02267768PTIN
Phone6082741980PhoneNum
Preparation2026-05-11PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGARY FRECHETTEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1179AddressLine1Txt
CityKESHENACityNm
State AbbreviationWIStateAbbreviationCd
ZIP54135ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$17,519,012GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MENOMINEE.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1993FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionAS A LAND GRANT INSTITUTION OF HIGHER EDUCATION CHARTERED BY THE MENOMINEE PEOPLE, THE COLLEGE OF MENOMINEE NATION INFUSES LEARNING WITH AMERICAN INDIAN CULTURE AND PREPARES STUDENTS FOR LEADERSHIP, CAREERS, AND ADVANCED STUDIES IN A MULTICULTURAL WORLD. THE COLLEGE COMMITS TO RESEARCH AND PROMOTION, PERPETUATION, AND NURTURANCE OF AMERICAN INDIAN LANGUAGE AND SCHOLARSHIP.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee154TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$14,913,743PYContributionsGrantsAmt
CY Contributions Grants$16,778,492CYContributionsGrantsAmt
PY Program Service Revenue$106,820PYProgramServiceRevenueAmt
CY Program Service Revenue$4,616CYProgramServiceRevenueAmt
PY Investment Income$270,050PYInvestmentIncomeAmt
CY Investment Income$616,100CYInvestmentIncomeAmt
PY Other Revenue$168,204PYOtherRevenueAmt
CY Other Revenue$62,580CYOtherRevenueAmt
PY Total Revenue$15,458,817PYTotalRevenueAmt
CY Total Revenue$17,461,788CYTotalRevenueAmt
PY Grants And Similar Paid$707,971PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,344,241CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,050,558PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,514,172CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,947,268PYOtherExpensesAmt
CY Other Expenses$7,155,724CYOtherExpensesAmt
PY Total Expenses$12,705,797PYTotalExpensesAmt
CY Total Expenses$16,014,137CYTotalExpensesAmt
PY Revenues Less Expenses$2,753,020PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,447,651CYRevenuesLessExpensesAmt
Total Assets BOY$24,436,981TotalAssetsBOYAmt
Total Assets EOY$24,271,483TotalAssetsEOYAmt
Total Liabilities BOY$7,284,252TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,313,148TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$17,152,729NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,958,335NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionAS A LAND GRANT INSTITUTION OF HIGHER EDUCATION CHARTERED BY THE MENOMINEE PEOPLE, THE COLLEGE OF MENOMINEE NATION INFUSES LEARNING WITH AMERICAN INDIAN CULTURE AND PREPARES STUDENTS FOR LEADERSHIP, CAREERS, AND ADVANCED STUDIES IN A MULTICULTURAL WORLD. THE COLLEGE COMMITS TO RESEARCH AND PROMOTION, PERPETUATION, AND NURTURANCE OF AMERICAN INDIAN LANGUAGE AND SCHOLARSHIP.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$11,685,713ExpenseAmt
Grant$1,344,241GrantAmt
Revenue$115,705RevenueAmt
DescTO PROVIDE A QUALITY ENVIRONMENTAL AND EDUCATIONAL EXPERIENCE TO NATIVE AMERICAN AND NON-INDIAN STUDENTS, INCLUDING THE AWARD OF SCHOLARSHIPS TO NATIVE AMERICAN STUDENTS WHO MEET THE AWARD CRITERIA. ALSO, TO GRANT PUBLIC ACCESS TO TECHNOLOGY AND TRAINING PROGRAMS FOR ALL SURROUNDING COMMUNITIES.Desc
Total Program Service Expenses$11,685,713TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document187IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee154EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GEORGE OTRADOVECBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7157995600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1179AddressLine1Txt
CityKESHENACityNm
State AbbreviationWIStateAbbreviationCd
ZIP54135ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
GARY FRECHETTE
CHAIRPERSON1.50Yes (X)Yes (X)$1,650$0$0
SARA LABARGE
VICE CHAIRPERSON1.50Yes (X)Yes (X)$2,325$0$0
SHANNON CHAPMAN
BOARD MEMBER1.50Yes (X)$1,950$0$0
CRYSTAL CHAPMAN-CHEVALIER
BOARD MEMBER1.50Yes (X)$1,725$0$0
MICHAEL DELABRUE
BOARD MEMBER1.50Yes (X)$1,950$0$0
JUSTIN LEPSCIER
BOARD MEMBER1.50Yes (X)$1,950$0$0
TINA TOURTILLOT
BOARD MEMBER1.50Yes (X)Yes (X)$600$0$0
CHRISTOPHER CALDWELL
PRESIDENT40.00Yes (X)$125,868$0$0
GERALDINE SANAPAW
CHIEF ACADEMIC OFFICER40.00Yes (X)$113,065$0$2,585
GEORGE OTRADOVEC
CHIEF FINANCIAL OFFICER40.00Yes (X)$99,021$0$7,151
LUCY FENZL
DEAN OF ACADEMIC SUCCESS40.00$119,245$0$1,820Yes (X)
EDWARD BOWKER
IT DIRECTOR40.00$104,737$0$1,820Yes (X)
KELLI CHELBERG
TEACHER EDUCATION FACULTY40.00$137,361$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$711,447TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$13,376TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HEARTLAND BUSINESS SYSTEMS
PO BOX 856846MINNEAPOLISWI55485IT SUPPORT$375,191
EAB GLOBAL INC
PO BOX 603519CHARLOTTENC28260CONSULTING SUBSCRIPTION$134,314
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Fundraising$58,958FundraisingAmt
Government Grants$16,108,976GovernmentGrantsAmt
All Other Contributions$610,558AllOtherContributionsAmt
Total Contributions$16,778,492TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescAUXILIARY ENTERPRISE REVENUEDesc
Business611310BusinessCd
Total Revenue Column$4,616TotalRevenueColumnAmt
Related Or Exempt Func Income$4,616RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$4,616TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$616,100TotalRevenueColumnAmt
Exclusion$616,100ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$8,715FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$58,958ContriRptFundraisingEventAmt
Fundraising Direct Expenses$57,224FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$48,509TotalRevenueColumnAmt
Exclusion-$48,509ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ROOM RENTAL531120$96,583$96,583
TRAINING611430$14,171$14,171

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$335TotalRevenueColumnAmt
Related Or Exempt Func Income$335RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$111,089OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,461,788TotalRevenueColumnAmt
Related Or Exempt Func Income$115,705RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$567,591ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$829,614TotalAmt
Program Services$829,614ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$514,627TotalAmt
Program Services$514,627ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$383,730TotalAmt
Management And General$383,730ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,973,691TotalAmt
Program Services$3,850,903ProgramServicesAmt
Management And General$1,122,788ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,713,861TotalAmt
Program Services$1,192,888ProgramServicesAmt
Management And General$520,973ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$442,890TotalAmt
Program Services$318,997ProgramServicesAmt
Management And General$123,893ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,152,931TotalAmt
Program Services$1,661,985ProgramServicesAmt
Management And General$490,946ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$111,507TotalAmt
Program Services$43,129ProgramServicesAmt
Management And General$68,378ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$149,384TotalAmt
Program Services$100,057ProgramServicesAmt
Management And General$49,327ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$250,326TotalAmt
Program Services$6,034ProgramServicesAmt
Management And General$244,292ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$422,935TotalAmt
Program Services$368,546ProgramServicesAmt
Management And General$54,389ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$169,172TotalAmt
Program Services$140,452ProgramServicesAmt
Management And General$28,720ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$25,724TotalAmt
Management And General$25,724ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,173,020TotalAmt
Program Services$1,173,020ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$163,583TotalAmt
Management And General$163,583ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DUES & FEES$636,140$217,607$418,533
PROGRAM SUPPLIES$618,774$618,774
REPAIRS & MAINTENANCE$507,627$27,904$479,723
TOOLS & EQUIPMENT$309,320$171,211$138,109

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$465,281TotalAmt
Program Services$449,965ProgramServicesAmt
Management And General$15,316ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$16,014,137TotalAmt
Program Services$11,685,713ProgramServicesAmt
Management And General$4,328,424ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,366,150BOYAmt
EOY$500,885EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$111,789BOYAmt
EOY$111,789EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,833,778BOYAmt
EOY$1,399,886EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$315,089BOYAmt
EOY$193,801EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$164,896BOYAmt
EOY$122,381EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$25,151,550LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$14,743,042LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$9,057,386BOYAmt
EOY$10,408,508EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$11,365,607BOYAmt
EOY$11,350,424EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$222,286BOYAmt
EOY$183,809EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$24,436,981BOYAmt
EOY$24,271,483EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,781,077BOYAmt
EOY$1,346,744EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$28,627BOYAmt
EOY$4,418EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$5,026,026BOYAmt
EOY$3,650,229EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$448,522BOYAmt
EOY$311,757EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,284,252BOYAmt
EOY$5,313,148EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$11,094,204BOYAmt
EOY$11,694,980EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,058,525BOYAmt
EOY$7,263,355EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$17,152,729BOYAmt
EOY$18,958,335EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,436,981BOYAmt
EOY$24,271,483EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,447,651ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$457,398NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$99,443PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,013,251BeginningYearBalanceAmt
Investment Earnings Or Losses$1,141,096InvestmentEarningsOrLossesAmt
End Year Balance$7,154,347EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,292,061BeginningYearBalanceAmt
Investment Earnings Or Losses$721,190InvestmentEarningsOrLossesAmt
End Year Balance$6,013,251EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,813,924BeginningYearBalanceAmt
Investment Earnings Or Losses$478,137InvestmentEarningsOrLossesAmt
End Year Balance$5,292,061EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,221,083BeginningYearBalanceAmt
Contributions$353,957ContributionsAmt
Investment Earnings Or Losses-$761,116InvestmentEarningsOrLossesAmt
End Year Balance$4,813,924EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,097,397BeginningYearBalanceAmt
Investment Earnings Or Losses$1,123,686InvestmentEarningsOrLossesAmt
End Year Balance$5,221,083EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$158,000OtherCostOrOtherBasisAmt
Book Value$158,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$20,149,253OtherCostOrOtherBasisAmt
Depreciation$10,631,860DepreciationAmt
Book Value$9,517,393BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,611,908OtherCostOrOtherBasisAmt
Depreciation$3,224,344DepreciationAmt
Book Value$387,564BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,232,389OtherCostOrOtherBasisAmt
Depreciation$886,838DepreciationAmt
Book Value$345,551BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$10,408,508TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITIESDesc
Amt$311,757Amt
FieldValueIRS element (for citing)
Total Liability$311,757TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$17,976,410TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$457,398NetUnrealizedGainsInvstAmt
Revenue Not Reported$457,398RevenueNotReportedAmt
Revenue Subtotal$17,519,012RevenueSubtotalAmt
Other Revenues Not Included-$57,224OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$57,224RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$17,461,788TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$16,071,361TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$57,224OtherExpensesIncludedAmt
Expenses Not Reported$57,224ExpensesNotReportedAmt
Expenses Subtotal$16,014,137ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$16,014,137TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO ASSIST WITH PROVIDING EDUCATIONAL OPORTUNITIES FOR STUDENTS AT THE COLLEGE. MOST FUNDS ARE MEANT FOR DIRECT DISBURSMENTS TO STUDENTS AS FINANCIAL AID, BUT SOME CAN BE USED FOR INSTRUCTION SUPPORT, OR GENERAL OPERATIONS.
PART X, LINE 2:THE COLLEGE IS REQUIRED TO ASSESS WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF THE INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COLLEGE HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:FUNDRAISING EXPENSES -57,224.
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSES 57,224.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race SchsYes (1)DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE COLLEGE OF THE MENOMINEE NATION IS IN FULL COMPLIANCE WITH TRIBAL, STATE, AND FEDERAL EQUAL OPPORTUNITY AND AFFIRMATIVE ACTION LAWS AND REGULATIONS. IT IS COMMITTED TO CULTURAL DIVERSITY AND THE POLICY THAT ALL PERSONS SHALL HAVE EQUAL ACCESS TO ITS PROGRAMS, FACILITIES, AND EMPLOYMENT WITHOUT REGARD TO RACE, RELIGION, COLOR, GENDER, SEXUAL PREFERENCE, NATIONAL ORIGIN, AGE, OR DISABILITY. WE COMMUNICATE THIS IN ALL FORMS OF OUR ADVERTISING DESIGNED TO SOLICIT STUDENTS.
SCHEDULE E, PART I, LINE 5SOME (BUT NOT ALL) SCHOLARSHIPS REQUIRE THE STUDENT TO BE ENROLLED IN A FEDERALLY RECOGNIZED TRIBE.
SCHEDULE E, PART I, LINE 6THE SCHOOL RECEIVES GOVERNMENT FINANCIAL ASSISTANCE TO HELP ACHIEVE THE EDUCATIONAL GOALS OF THE COLLEGE.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event12024 GOLF EVENTEvent1Nm
Gross Receipts Event1$67,673GrossReceiptsEvent1Amt
Charitable Contri Event1$58,958CharitableContriEvent1Amt
Gross Revenue Event1$8,715GrossRevenueEvent1Amt
Cash Prizes Event1$3,250CashPrizesEvent1Amt
Non Cash Prizes Event1$28,506NonCashPrizesEvent1Amt
Rent Facility Costs Event1$11,660RentFacilityCostsEvent1Amt
Food And Beverage Event1$13,808FoodAndBeverageEvent1Amt
Gross Receipts Total$67,673GrossReceiptsTotalAmt
Charitable Contributions Tot$58,958CharitableContributionsTotAmt
Gross Revenue Total Events$8,715GrossRevenueTotalEventsAmt
Cash Prizes Total Events$3,250CashPrizesTotalEventsAmt
Non Cash Prizes Total Events$28,506NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$11,660RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$13,808FoodAndBeverageTotalEventsAmt
Direct Expense Summary Events$57,224DirectExpenseSummaryEventsAmt
Net Income Summary-$48,509NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
MENOMINEE TRIBAL ENTERPRISES
PO BOX 10NEOPITWI54150391218441501(C)(3)$338,997$0BUSINESS SUSTAINABILITY
BOARD OF REGENTS OF UNIVERSITY OF WISCONSIN
432 N LAKE STMADISONWI53706371625460501(C)(3)$141,938$0SUBAWARD
AMERICAN INDIAN HIGHER EDUCATION CONSORTIUM
121 ORONOCO STALEXANDRIAWI22314840640326501(C)(3)$108,031$0SUBAWARD
LAC COURTE OREILLES OJIBWE UNIVERSITY
13466 W TREANIA RDHAYWARDWI54843391453493501(C)(3)$240,648$0SUBAWARD
FieldValueIRS element (for citing)
Total501c3 Org4Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient197RecipientCnt
Cash Grant$514,627CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE COLLEGE OF THE MENOMINEE NATION FOLLOWS ITS POLICIES REGARDING GRANT APPLICANTS. GRANTS ARE FURTHER CONDITIONED ON SATISFACTORY ACADEMIC PROGRESS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 WAS REVIEWED BY MANAGEMENT BEFORE IT WAS SUBMITTED. ONCE IT IS FILED IT IS AVAILABLE UPON REQUEST TO THE ORGANIZATION'S GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY AS DESCRIBED IN THEIR BYLAWS. DIRECTORS AND COLLEGE ADMINISTRATORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST TO THE BOARD. ANNUALLY THERE ARE STATEMENTS AND DIRECTORS ARE REQUIRED TO SIGN A COPY OF THE COI POLICY AND STATEMENT.
FORM 990, PART VI, SECTION B, LINE 15PERSONNEL COMMITTEE PERFORMS REVIEWS OF EMPLOYEES AND RECOMMENDS MERIT INCREASES FOR WAGE RAISES WHICH ARE REVIEWED AND ACCEPTED BY THE BOARD
FORM 990, PART VI, SECTION C, LINE 19THE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST DURING NORMAL BUSINESS HOURS.
FORM 990, PART IX, LINE 11GOTHER: PROGRAM SERVICE EXPENSES 1,661,985. MANAGEMENT AND GENERAL EXPENSES 490,946. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,152,931.
FORM 990, PART XII, LINE 2C:THERE WERE NO CHANGES MADE FROM PRIOR YEAR.