Civic Intelligence

National American University Foundation

990 • Fiscal year 2018 • EIN 23-7010355

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 26, 2019

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

27th percentile

0.00x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.00x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

2nd percentile

-151%

Higher net margin than 2% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

10th percentile

-18%

Faster asset growth than 10% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

7th percentile

-40%

Faster revenue growth than 7% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets27th percentile

Assets

Down

$739,704

Down $165,277 (-18%) from 2017

Net Assets

Down

$739,704

Down $165,277 (-18%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin2nd percentile

Revenue

Down

$91,313

Down $61,051 (-40%) from 2017

Expenses

Down

$229,493

Down $7,541 (-3.2%) from 2017

Net Income

Down

-$138,180

Down $53,510 (-63%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth10th 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

2018

Assets$739,704
Liabilities$0
Net Assets$739,704
Open 2018 Filing

Operations Trend

Revenue Growth7th 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

2018

Revenue$91,313
Expenses$229,493
Net Income-$138,180
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 26, 2019
Return Version
2018v3.1
Gross Receipts
$91,313
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$371,915$306,330▼ $65,585
Cash and Non-Interest-Bearing Accounts$16,636$66,625▲ $49,989
Intangible Assets$132,323$64,864▼ $67,459
Pledges and Grants Receivable$16,667$30,667▲ $14,000
Accounts Receivable$3,132$5,343▲ $2,211
Total Assets$904,981$739,704▼ $165,277
Other Assets Total$364,308$265,875▼ $98,433
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$817,900$662,114▼ $155,786
Temporarily Rstr Net Assets$87,081$77,590▼ $9,491
Total Net Assets Fund Balance$904,981$739,704▼ $165,277
Total Liabilities and Net Assets / Fund Balance$904,981$739,704▼ $165,277

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$265,875--
Other Securities$306,330--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$58,782-▼ $3,502-$54,437
2017$50,998-▲ $8,562-$58,782
2016-$50,000▲ $1,027-$50,998
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

NameTitle
James W OlsonPresident
Linda RabeDirector
Margarett B MathisDirector
Michael HillyardDirector
Terry O BanionDirector
Susan LivingstonSecretary
John WalkerTreasurer
Dr John R RouecheVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$79,935
Program Service Revenue
$0
Investment Income
$11,378
Other Revenue
$0
All Other Contributions
$79,935
Change in Net Assets
$-138,180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$138,800
Other Expenses$90,693
Total Fundraising Expense$4,254
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$138,800--$138,800
Depreciation Depletion$67,459--$67,459
Fees for Services Other-$10,286-$10,286
Fees for Service Investment Mgmnt Fees-$5,146-$5,146
Office Expenses-$290$4,254$4,544
Fees for Services Accounting-$3,258-$3,258
Total Functional Expenses$206,259$18,980$4,254$229,493
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
James OlsonBoard MemberInterest IncomeNo$11,378
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 firm. The board of directors reviews the form 990 prior to filing with the irs.”

Form 990, Page 6, Part VI, Line 12C

“Any director, principal officer, or committee member with a direct or indirect financial interest must disclose such as a potential conflict of interest. The board of directors will vote to determine if the situation results in an actual conflict of interest. In such cases, the individual is required to leave the meeting when any matters pertaining to the conflict are voted on.”

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

“If the foundation had a compensated top official, a formal compensation process, to include review and approval by an 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 compensated officers or key employees, a formal compensation process, to include review and approval by an 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
John Walker
Title
Treasurer
Phone
6053944800
Signed
2019-04-26

Organization Details

Principal Officer
James W Olson
Formed
1967
Legal Domicile
Sd
Voting Board Members
8
Independent Board Members
7
Employees
0

Preparer

Firm
Ketel Thorstenson Llp
Address
PO BOX 3140, RAPID CITY, SD 57709-3140
Preparer
Jean Smith CPA
Phone
6053425630
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Earnings from endowment funds will be used to supplement the foundation's scholarship activity.”

Raw XML Appendix375 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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IRS990/ProgSrvcAccomActy2Grp/Desc0THE DONATION OF COURSEWARE AND RELATED MATERIALS BY GEORGE A. BAKER III NOW RESIDES IN THE GEORGE A. BAKER III CENTER AT NAU'S ROUECHE GRADUATE CENTER. THE BOOKS, ARTICLES, INSTRUMENTS, AND OTHER INTELLECTUAL PROPERTY ARE BEING MADE AVAILABLE TO THE FACULTY AND STAFF FOR USE IN THEIR DOCTORAL STUDIES.
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0CERTIFICATES OF DEPOSIT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EARNINGS FROM ENDOWMENT FUNDS WILL BE USED TO SUPPLEMENT THE FOUNDATION'S SCHOLARSHIP ACTIVITY.
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1FINANCIAL AWARD
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt15
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ESTABLISHED PROCEDURES WERE IN PLACE FOR ENSURING ELIGIBILITY OF SCHOLARSHIP RECIPIENTS AND THE USE OF SCHOLARSHIP FUNDS DURING 2018. AN INDEPENDENT REVIEW COMMITTEE SELECTS ALL SCHOLARSHIP RECIPIENTS. ALL NATIONAL AMERICAN UNIVERSITY FOUNDATION SCHOLARSHIPS WERE AWARDED TO NATIONAL AMERICAN UNIVERSITY (NAU) STUDENTS. IN ORDER FOR NAU STUDENTS TO QUALIFY FOR THE VARIOUS SCHOLARSHIPS OFFERED, STUDENTS MUST MEET PUBLISHED ELIGIBILITY CRITERIA AND APPLICATION REQUIREMENTS, INCLUDING A MINIMUM CUMULATIVE GRADE POINT AVERAGE (GPA) AND HAVE ATTENDED AT LEAST HALF-TIME. SEVERAL OF THE SCHOLARSHIPS, INCLUDING THE ACADEMIC EXCELLENCE SCHOLARSHIP, WERE PAID OUT OVER THREE TERMS AND STUDENT RECIPIENTS WERE REQUIRED TO MAINTAIN THE GPA AND ENROLLMENT REQUIREMENTS THROUGHOUT THE TERM OF THE SCHOLARSHIP. THE OTHER TARGETED SCHOLARSHIPS WERE PAID IN A SINGLE TERM AND PROVIDED TO STUDENTS PURSUING SPECIFIC DEGREES. ALL NAU STUDENT SCHOLARSHIPS ARE PAID BY DEPOSITING THE SCHOLARSHIP FUNDS IN THE STUDENTS' ACCOUNTS SO THAT IT CAN BE APPLIED TOWARD TUITION, AND NAU STAFF CONFIRMS ELIGIBILITY BEFORE PAYMENT. IN ADDITION, A FINANCIAL AWARD WAS OFFERED TO 5 MIDDLE SCHOOL STUDENTS FROM RAPID CITY, SOUTH DAKOTA. THE TOP RECIPIENT EARNED 250, AND FOUR HONORABLE MENTION RECIPIENTS RECEIVED 50 EACH. THIS WAS A COMPETITIVE OPPORTUNITY THAT REQUIRED MIDDLE SCHOOL STUDENT APPLICANTS TO SHARE ESSAYS ABOUT THEIR FUTURE CAREER PLANS. THE WINNING STUDENTS WERE SELECTED BY AN INDEPENDENT REVIEW COMMITEE.
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0JAMES OLSON IS PAST PRESIDENT AND VOTING MEMBER OF THE BOARD OF DIRECTORS OF THE BH AREA COMMUNITY FOUNDATION, WHERE THE ORGANIZATION'S INVESTMENTS ARE HELD. INTEREST EARNINGS EXCEEDED 10,000 DURING 2018.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY A LICENSED CPA FIRM. THE BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY DIRECTOR, PRINCIPAL OFFICER, OR COMMITTEE MEMBER WITH A DIRECT OR INDIRECT FINANCIAL INTEREST MUST DISCLOSE SUCH AS A POTENTIAL CONFLICT OF INTEREST. THE BOARD OF DIRECTORS WILL VOTE TO DETERMINE IF THE SITUATION RESULTS IN AN ACTUAL CONFLICT OF INTEREST. IN SUCH CASES, THE INDIVIDUAL IS REQUIRED TO LEAVE THE MEETING WHEN ANY MATTERS PERTAINING TO THE CONFLICT ARE VOTED ON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF THE FOUNDATION HAD A COMPENSATED TOP OFFICIAL, A FORMAL COMPENSATION PROCESS, TO INCLUDE REVIEW AND APPROVAL BY AN INDEPENDENT BOARD BASED ON COMPARABILITY DATA, WOULD BE UTILIZED AND DOCUMENTED APPROPRIATELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IF THE FOUNDATION HAD ANY COMPENSATED OFFICERS OR KEY EMPLOYEES, A FORMAL COMPENSATION PROCESS, TO INCLUDE REVIEW AND APPROVAL BY AN INDEPENDENT BOARD BASED ON COMPARABILITY DATA, WOULD BE UTILIZED AND DOCUMENTED APPROPRIATELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING 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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04254
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018980
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0206259
IRS990/TotalFunctionalExpensesGrp/TotalAmt0229493
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN WALKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06053944800
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL AMERICAN UNIVERSITY
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ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:55:16
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/PreparationDt02019-04-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEAN SMITH CPA
ReturnHeader/ReturnTs02019-04-26T11:55:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$739,704
Liabilities
$0
Net assets
$739,704
Revenue
$91,313
Expenses
$229,493
Net income
-$138,180
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