Civic Intelligence

National American University Foundation

990 • Fiscal year 2014 • EIN 23-7010355

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 14, 2015

Organization ProfileN/A
PO Box 3732Rapid City, SD 57709

(605) 721-5200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

96th percentile

77%

Higher net margin than 96% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

88th percentile

33%

Faster asset growth than 88% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

99th percentile

507%

Faster revenue growth than 99% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$1,166,045

Up $287,304 (+33%) from 2013

Net Assets

Up

$1,166,045

Up $287,304 (+33%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue13th percentileNet Margin96th percentile

Revenue

Up

$373,848

Up $312,208 (+507%) from 2013

Expenses

Down

$86,544

Down $47,283 (-35%) from 2013

Net Income

Up

$287,304

Up $359,491 (+498%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $1,143,866Liabilities 2010: $0Net Assets 2010: $1,143,8662010Assets 2011: $1,015,305Liabilities 2011: $0Net Assets 2011: $1,015,3052011Assets 2012: $950,928Liabilities 2012: $0Net Assets 2012: $950,9282012Assets 2013: $878,741Liabilities 2013: $0Net Assets 2013: $878,7412013Assets 2014: $1,166,045Liabilities 2014: $0Net Assets 2014: $1,166,0452014Assets 2015: $1,016,233Liabilities 2015: $0Net Assets 2015: $1,016,2332015Assets 2016: $945,127Liabilities 2016: $0Net Assets 2016: $945,1272016Assets 2017: $904,981Liabilities 2017: $0Net Assets 2017: $904,9812017Assets 2018: $739,704Liabilities 2018: $0Net Assets 2018: $739,7042018Assets 2019: $615,320Liabilities 2019: $300,000Net Assets 2019: $315,3202019Assets 2020: $361,788Liabilities 2020: $58,941Net Assets 2020: $302,8472020Assets 2021: $336,509Liabilities 2021: $58,316Net Assets 2021: $278,1932021Assets 2022: $231,706Liabilities 2022: $13,866Net Assets 2022: $217,8402022Assets 2023: $230,474Liabilities 2023: $13,866Net Assets 2023: $216,6082023Assets 2024: $216,835Liabilities 2024: $0Net Assets 2024: $216,8352024

Highlighted filing

2014

Assets$1,166,045
Liabilities$0
Net Assets$1,166,045
Open 2014 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$500K$0-$500KExpenses 2010: $110,9212010Expenses 2011: $134,8622011Expenses 2012: $69,4132012Revenue 2013: $61,640Expenses 2013: $133,827Net Income 2013: -$72,1872013Revenue 2014: $373,848Expenses 2014: $86,544Net Income 2014: $287,3042014Revenue 2015: $61,168Expenses 2015: $210,980Net Income 2015: -$149,8122015Revenue 2016: $166,842Expenses 2016: $240,481Net Income 2016: -$73,6392016Revenue 2017: $152,364Expenses 2017: $237,034Net Income 2017: -$84,6702017Revenue 2018: $91,313Expenses 2018: $229,493Net Income 2018: -$138,1802018Revenue 2019: $21,330Expenses 2019: $495,961Net Income 2019: -$474,6312019Revenue 2020: $8,502Expenses 2020: $39,999Net Income 2020: -$31,4972020Revenue 2021: $8,546Expenses 2021: $52,309Net Income 2021: -$43,7632021Revenue 2022: -$2,309Expenses 2022: $28,955Net Income 2022: -$31,2642022Revenue 2023: $16,173Expenses 2023: $31,479Net Income 2023: -$15,3062023Revenue 2024: $8,540Expenses 2024: $42,157Net Income 2024: -$33,6172024

Highlighted filing

2014

Revenue$373,848
Expenses$86,544
Net Income$287,304
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 14, 2015
Return Version
2014v5.0
Gross Receipts
$373,848
Mission and Program Overview

Mission

To provide scholarships or other financial assistance for higher education and to encourage future career success.

To provide scholarships or other financial assistance for higher education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$714,053$716,551▲ $2,498
Intangible Assets-$324,322-
Cash and Non-Interest-Bearing Accounts$126,430$106,981▼ $19,449
Pledges and Grants Receivable$37,500$17,500▼ $20,000
Accounts Receivable$758$691▼ $67
Total Assets$878,741$1,166,045▲ $287,304
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$864,682$1,105,324▲ $240,642
Temporarily Rstr Net Assets$14,059$60,721▲ $46,662
Total Net Assets Fund Balance$878,741$1,166,045▲ $287,304
Total Liabilities and Net Assets / Fund Balance$878,741$1,166,045▲ $287,304

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$716,551--
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
James W OlsonPresident
Richard MosierDirector
Susan LivingstonSecretary
Leroy KetelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$371,417
Program Service Revenue
$0
Investment Income
$2,431
Other Revenue
$0
All Other Contributions
$371,417
Change in Net Assets
$287,304

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Intellectual Property3$324,322Appraisal
Total Noncash Contributions3$324,322-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$79,300
Other Expenses$7,244
Total Fundraising Expense$142
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$79,300--$79,300
Fees for Services Accounting-$5,998-$5,998
Office Expenses-$570$142$712
Information Technology-$439-$439
Conferences and Meetings-$95-$95
Total Functional Expenses$79,300$7,102$142$86,544
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The form 990 is prepared by a licensed cpa. The board of directors reviews the form 990 prior to filing with the irs.”

Form 990, Page 6, Part VI, Line 15A

“If the foundation had any employees, a formal compensation process, to include review and approval by independent board based on comparability data, would be utilized and documented appropriately.”

Form 990, Page 6, Part VI, Line 15B

“If the foundation had any employees, a formal compensation process, to include review and approval by independent board based on comparability data, would be utilized and documented appropriately.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public as requested.”

Filing and Contact Details

Filer

Filer Name
National American University
EIN
23-7010355
Phone
6057215200
Address
PO BOX 3732, RAPID CITY, SD 57709

Signing Officer

Name
Leroy Ketel
Title
Treasurer
Phone
6057215200
Signed
2015-08-14

Organization Details

Principal Officer
Jim Olson Board President
Formed
1967
Legal Domicile
Sd
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Ketel Thorstenson Llp
Address
PO BOX 3140, RAPID CITY, SD 57709-3140
Preparer
Jean Smith CPA
Phone
6053425630
Raw XML Appendix308 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0INTELLECTUAL PROPERTY 324,322
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS DURING 2014 WERE ALL GIVEN TO NATIONAL AMERICAN UNIVERSITY STUDENTS. IN ORDER FOR STUDENTS TO QUALIFY FOR THE VARIOUS SCHOLARSHIPS PROVIDED, THEY MUST HAVE A MINIMUM CUMULATIVE GPA, ATTENDED HALF-TIME DURING THE LAST TWO CALENDAR YEAR QUARTERS, AND CONTINUE WITH AT LEAST HALF-TIME ENROLLMENT DURING THE AWARD PERIOD. CERTAIN SCHOLARSHIPS ARE ONLY PROVIDED TO GRADUATE STUDENTS AND/OR TO THOSE PURSUING SPECIFIC DEGREES. ALL SCHOLARSHIP REQUIREMENTS ARE VERIFIED BY NATIONAL AMERICAN UNIVERSITY STAFF, WHO REPORT COMPLIANCE DIRECTLY TO THE FOUNDATION. THE QUALIFIED APPLICANTS ARE THEN REVIEWED AND RANKED BY INDEPENDENT INDIVIDUALS. THE FOUNDATION BOARD OF DIRECTORS REVIEWS THE RANKINGS AND APPROVES THE NUMBER AND DOLLAR AMOUNT OF SCHOLARSHIPS TO BE APPROVED FOR DISBURSEMENT. DISBURSEMENT CHECKS ARE GIVEN DIRECTLY TO THE UNIVERSITY AND APPLIED TO THE STUDENT'S ACCOUNT TO ENSURE THE FUNDS ARE UTILIZED FOR TUITION AND BOOKS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY A LICENSED CPA. THE BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IF THE FOUNDATION HAD ANY EMPLOYEES, A FORMAL COMPENSATION PROCESS, TO INCLUDE REVIEW AND APPROVAL BY INDEPENDENT BOARD BASED ON COMPARABILITY DATA, WOULD BE UTILIZED AND DOCUMENTED APPROPRIATELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF THE FOUNDATION HAD ANY EMPLOYEES, A FORMAL COMPENSATION PROCESS, TO INCLUDE REVIEW AND APPROVAL BY INDEPENDENT BOARD BASED ON COMPARABILITY DATA, WOULD BE UTILIZED AND DOCUMENTED APPROPRIATELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0878741
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01166045
IRS990/TotalProgramServiceExpensesAmt079300
IRS990/TotalRevenueGrp/ExclusionAmt02431
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0373848
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0878741
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01166045
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0864682
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01105324
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3732
IRS990/USAddress/CityNm0RAPID CITY
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057709
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LEROY KETEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06057215200
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL AMERICAN UNIVERSITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0237010355
ReturnHeader/Filer/PhoneNum06057215200
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3732
ReturnHeader/Filer/USAddress/CityNm0RAPID CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057709
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460257538
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KETEL THORSTENSON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RAPID CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0577093140
ReturnHeader/PreparerPersonGrp/PhoneNum06053425630
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEAN SMITH CPA
ReturnHeader/ReturnTs02015-08-14T09:59:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,166,045
Liabilities
$0
Net assets
$1,166,045
Revenue
$373,848
Expenses
$86,544
Net income
$287,304
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.01$0.04$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$0.02$0.03$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$0.00$0.03$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.06$0.28$0.01$0.05$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.36$0.06$0.30$0.01$0.04$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.62$0.30$0.32$0.02$0.50$0.47
2018Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.09$0.23$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.15$0.24$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.17$0.24$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.06$0.21$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.37$0.09$0.29
2013Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.06$0.13$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.95$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.14$0.11