Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
990 • Fiscal year 2021 • EIN 45-0314233
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
14th percentile
Higher top officer pay than 14% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Assets
Up$70,420,177
Up $15,838,703 (+29%) from 2020
Net Assets
Up$50,320,527
Up $4,214,228 (+9.1%) from 2020
Liabilities
Up$20,099,650
Up $11,624,475 (+137%) from 2020
Revenue
Up$32,338,787
Up $7,960,576 (+33%) from 2020
Expenses
Up$28,124,559
Up $6,729,305 (+31%) from 2020
Net Income
Up$4,214,228
Up $1,231,271 (+41%) from 2020
POST SECONDARY EDUCATION
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $22,132,219 | $35,522,789 | ▲ $13,390,570 |
| Land, Buildings, and Equipment, Net | $27,105,693 | $27,761,660 | ▲ $655,967 |
| Other Notes and Loans Receivable, Net | $1,116,321 | $1,116,321 | → $0 |
| Savings and Temporary Cash Investments | $643,281 | $650,666 | ▲ $7,385 |
| Pledges and Grants Receivable | $1,807,210 | $498,590 | ▼ $1,308,620 |
| Inventories for Sale or Use | $257,850 | $116,389 | ▼ $141,461 |
| Accounts Receivable | $256,605 | $8,448 | ▼ $248,157 |
| Total Assets | $54,581,474 | $70,420,177 | ▲ $15,838,703 |
| Other Assets Total | $1,262,295 | $4,745,314 | ▲ $3,483,019 |
| Liabilities | |||
| Deferred Revenue | $6,749,078 | $18,493,578 | ▲ $11,744,500 |
| Accounts Payable and Accrued Expenses | $1,121,029 | $1,287,091 | ▲ $166,062 |
| Other Liabilities | $605,068 | $318,981 | ▼ $286,087 |
| Total Liabilities | $8,475,175 | $20,099,650 | ▲ $11,624,475 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $40,259,485 | $50,320,527 | ▲ $10,061,042 |
| Net Assets With Donor Restrictions | $5,846,814 | - | - |
| Total Net Assets Fund Balance | $46,106,299 | $50,320,527 | ▲ $4,214,228 |
| Total Liabilities and Net Assets / Fund Balance | $54,581,474 | $70,420,177 | ▲ $15,838,703 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $35,220,481 | - | $35,220,481 |
| Equipment | $10,270,958 | - | $10,270,958 |
| Land | $835,776 | - | $835,776 |
| Other Land Buildings | $-18,565,555 | $18,565,555 | - |
| Other Assets Org | $97,737 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2019 | $724,124 | $254,343 | ▲ $12,926 | - | $691,037 |
| 2018 | $695,797 | $241,730 | ▲ $5,229 | - | $724,124 |
| 2017 | $701,199 | $334,299 | ▲ $163,812 | $300,000 | $695,797 |
| 2016 | $814,822 | - | ▲ $82,888 | $5,171 | $701,199 |
| Name | Title |
|---|---|
| Delbert Hopkins | Chair |
| Leander R Mcdonald Phd | President |
| Douglas Yankton | Vice Chair |
| Duane Jackson Sr | Board Member |
| Jamie Azure | Board Member |
| Jim Baker | Board Member |
| Louie Johnson | Board Member |
| Mark Fox | Board Member |
| Mervin Packineau | Board Member |
| Mike Faith | Board Member |
| Rena Lohnes | Secretary |
| Charles Walker | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $14,346,290 |
| Other Expenses | $13,778,269 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $8,744,228 | $2,186,057 | - | $10,930,285 |
| Other Employee Benefits | $2,057,044 | $514,262 | - | $2,571,306 |
| Depreciation Depletion | $912,798 | $228,199 | - | $1,140,997 |
| Occupancy | $722,718 | $180,680 | - | $903,398 |
| Payroll Taxes | $675,759 | $168,940 | - | $844,699 |
| Other Expenses | $517,296 | $129,324 | - | $646,620 |
| All Other Expenses | $577,424 | $43,006 | - | $620,430 |
| Travel | $79,395 | $19,849 | - | $99,244 |
| Office Expenses | $56,726 | $14,181 | - | $70,907 |
| Fees for Services Accounting | - | $56,187 | - | $56,187 |
| Fees for Services Legal | - | $4,758 | - | $4,758 |
| Advertising | - | $678 | - | $678 |
| Total Functional Expenses | $22,531,428 | $5,593,131 | $0 | $28,124,559 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $28,124,559 |
| Total Expenses per Audited Statements | $28,124,559 |
| Total Expenses per Form 990 | $28,124,559 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Absences | $267,493 |
| Medical Claims Liability | $51,488 |
“Delbert hopkins po box 509 agency village, sd 57262 douglas yankton po box 359, 816 3rd ave n fort totten, nd 58335 rena lohnes 816 3rd ave fort totten, nd 58335 charles walker po box d fort yates, nd 58538 louie johnson po box 509, 12554 bia hwy 711 agency village, sd 57262 mark fox 404 frontage rd new town, nd 58763 mervin packineau 404 frontage road new town, nd 58763 jamie azure 4180 hwy 281 belcourt, nd 58316 jim baker po box 900, 4180 highway 281 belcourt, nd 58316 mike faith po box d fort yates, nd 58538 duane jackson sr. Po box 359 fort totten, nd 58335 vicki alberts 1809 spring ct. Sw mandan, nd 58554”
“Form 990 is presented to the president and cfo and reviewed prior to signature by the cfo.”
“The college's procurement department is responsible for monitoring and enforcing compliance with the conflict of interest policy regarding employees. The board of directors monitor their own compliance in this area.”
“An established salary schedule is used to determine rates of pay for individuals, other than officers, specifically by academic qualifications and years of work experience.”
“A copy of the form 990 is available upon request at the office of the cfo at the college during normal business hours.”
“Temporary help when needed for administrative and student services related functions.”
“Addition of endowment fund 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1121029 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1287091 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 256605 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 8448 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | POST SECONDARY EDUCATION |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 678 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 678 |
| IRS990/AllOtherContributionsAmt | 0 | 160238 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 43006 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 577424 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 620430 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KATINA DECOTEAU CFO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7012553285 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3315 UNIVERSITY DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BISMARCK |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ND |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 585047565 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 22132219 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 35522789 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | true |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 29138553 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 40860 |
| IRS990/CYOtherExpensesAmt | 0 | 13778269 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3159374 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 4214228 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 14346290 |
| IRS990/CYTotalExpensesAmt | 0 | 28124559 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 32338787 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 6749078 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 18493578 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 228199 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 912798 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1140997 |
| IRS990/Desc | 0 | ADULT EDUCATION PROGRAMS |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5846814 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 354 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 18212724 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 56187 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 56187 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 4758 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4758 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JAMIE AZURE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JIM BAKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MIKE FAITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARK FOX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DELBERT HOPKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LOUIE JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RENA LOHNES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MERVIN PACKINEAU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DUANE JACKSON SR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CHARLES WALKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DOUGLAS YANKTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | LEANDER R MCDONALD PHD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1968 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 28978315 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 32338787 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 257850 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 116389 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 40860 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 40860 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 66 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 18565555 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 27105693 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 27761660 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 46327215 |
| IRS990/LegalDomicileStateCd | 0 | ND |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | POST SECONDARY EDUCATION |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 46106299 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 50320527 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 40259485 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 50320527 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 180680 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 722718 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 903398 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 14181 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 56726 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 70907 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1262295 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4745314 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 514262 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 2057044 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 2571306 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | STUDENT ASSISTANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | CONTRACTUAL & CONSULTANTS |
| IRS990/OtherExpensesGrp/Desc | 3 | CONTRACTUAL & CONSULTATIO |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 823883 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 705830 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 517297 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 129324 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3295532 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2823322 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2069186 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 517296 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4119415 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3529152 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2586483 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 646620 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 605068 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 318981 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 2186057 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 8744228 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 10930285 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 1116321 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 1116321 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 168940 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 675759 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 844699 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 1807210 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 498590 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | MARK FOX |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION & FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3159374 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3159374 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | OPERATION OF ELEMENTARY SCHOOL |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 3002097 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 3002097 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | OPERATION OF STUDENT HEALTH CENTER |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 1316607 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 1316607 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 20475588 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1662252 |
| IRS990/PYInvestmentIncomeAmt | 0 | 61099 |
| IRS990/PYOtherExpensesAmt | 0 | 8354971 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3841524 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2982957 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 11378031 |
| IRS990/PYTotalExpensesAmt | 0 | 21395254 |
| IRS990/PYTotalRevenueAmt | 0 | 24378211 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 4214228 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 18212724 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 643281 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 650666 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | SCHOLARSHIP REVENUES 0 AUDIT ADJUSTMENTS FOR 6/30/14 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 29138553 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 20475588 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 20639118 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20083207 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20427761 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 110764227 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 16080 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 16080 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 14809087 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99980 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 110764227 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 29138553 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 20475588 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 20639118 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20083207 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20427761 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 110764227 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 110780307 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 35220481 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 35220481 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 724124 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 254343 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 691037 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 300356 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 12926 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 695797 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 241730 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 724124 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 218632 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 5229 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 701199 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 334299 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 695797 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 203513 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 163812 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 300000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 814822 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 701199 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 194810 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 82888 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 5171 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10270958 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 10270958 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 28124559 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 835776 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 835776 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 4647577 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 97737 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | CONSTRUCTION IN PROGRESS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | ART COLLECTION |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | -18565555 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 18565555 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 267493 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 51488 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED ABSENCES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | MEDICAL CLAIMS LIABILITY |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 32338787 |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | false |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 27761660 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 4745314 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 28124559 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 318981 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 32338787 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 32338787 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 28124559 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TEMPORARY HELP WHEN NEEDED FOR ADMINISTRATIVE AND STUDENT SERVICES RELATED FUNCTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DELBERT HOPKINS PO BOX 509 AGENCY VILLAGE, SD 57262 DOUGLAS YANKTON PO BOX 359, 816 3RD AVE N FORT TOTTEN, ND 58335 RENA LOHNES 816 3RD AVE FORT TOTTEN, ND 58335 CHARLES WALKER PO BOX D FORT YATES, ND 58538 LOUIE JOHNSON PO BOX 509, 12554 BIA HWY 711 AGENCY VILLAGE, SD 57262 MARK FOX 404 FRONTAGE RD NEW TOWN, ND 58763 MERVIN PACKINEAU 404 FRONTAGE ROAD NEW TOWN, ND 58763 JAMIE AZURE 4180 HWY 281 BELCOURT, ND 58316 JIM BAKER PO BOX 900, 4180 HIGHWAY 281 BELCOURT, ND 58316 MIKE FAITH PO BOX D FORT YATES, ND 58538 DUANE JACKSON SR. PO BOX 359 FORT TOTTEN, ND 58335 VICKI ALBERTS 1809 SPRING CT. SW MANDAN, ND 58554 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 IS PRESENTED TO THE PRESIDENT AND CFO AND REVIEWED PRIOR TO SIGNATURE BY THE CFO. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE COLLEGE'S PROCUREMENT DEPARTMENT IS RESPONSIBLE FOR MONITORING AND ENFORCING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY REGARDING EMPLOYEES. THE BOARD OF DIRECTORS MONITOR THEIR OWN COMPLIANCE IN THIS AREA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AN ESTABLISHED SALARY SCHEDULE IS USED TO DETERMINE RATES OF PAY FOR INDIVIDUALS, OTHER THAN OFFICERS, SPECIFICALLY BY ACADEMIC QUALIFICATIONS AND YEARS OF WORK EXPERIENCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A COPY OF THE FORM 990 IS AVAILABLE UPON REQUEST AT THE OFFICE OF THE CFO AT THE COLLEGE DURING NORMAL BUSINESS HOURS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ADDITION OF ENDOWMENT FUND 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.