Civic Intelligence

Standing Rock Community Grant School

990 • Fiscal year 2022 • EIN 45-0407044

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

9189 Hwy 24Fort Yates, ND 58538

(701) 854-2142

Siviq Scores

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

Liabilities / Assets

90th percentile

0.89x

Higher debt load relative to assets than 90% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.84x

Higher debt load relative to revenue than 77% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

46th percentile

4.8%

Higher net margin than 46% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

23rd percentile

-8.5%

Faster asset growth than 23% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

67th percentile

15%

Faster revenue growth than 67% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Down

$15,549,683

Down $1,453,241 (-8.5%) from 2021

Net Assets

Up

$1,668,153

Up $951,130 (+133%) from 2021

Liabilities

Down

$13,881,530

Down $2,404,371 (-15%) from 2021

Revenue

Up

$16,468,678

Up $2,179,831 (+15%) from 2021

Expenses

Up

$15,673,612

Up $1,247,397 (+8.6%) from 2021

Net Income

Up

$795,066

Up $932,434 (+679%) from 2021

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $24,647,315Liabilities 2010: $2,865,161Net Assets 2010: $21,782,1542010Assets 2011: $20,591,637Liabilities 2011: $1,910,320Net Assets 2011: $18,681,3172011Assets 2012: $9,756,763Liabilities 2012: $615,120Net Assets 2012: $9,141,6432012Assets 2013: $8,714,578Liabilities 2013: $866,863Net Assets 2013: $7,847,7152013Assets 2014: $6,649,941Liabilities 2014: $299,057Net Assets 2014: $6,350,8842014Assets 2015: $6,015,793Liabilities 2015: $1,086,994Net Assets 2015: $4,928,7992015Assets 2016: $5,135,323Liabilities 2016: $348,163Net Assets 2016: $4,787,1602016Assets 2017: $5,265,164Liabilities 2017: $1,657,387Net Assets 2017: $3,607,7772017Assets 2018: $3,760,996Liabilities 2018: $1,689,877Net Assets 2018: $2,071,1192018Assets 2019: $4,059,714Liabilities 2019: $3,190,199Net Assets 2019: $869,5152019Assets 2020: $5,809,989Liabilities 2020: $4,955,598Net Assets 2020: $854,3912020Assets 2021: $17,002,924Liabilities 2021: $16,285,901Net Assets 2021: $717,0232021Assets 2022: $15,549,683Liabilities 2022: $13,881,530Net Assets 2022: $1,668,1532022Assets 2023: $15,934,490Liabilities 2023: $14,219,895Net Assets 2023: $1,714,5952023Assets 2024: $16,473,627Liabilities 2024: $13,930,039Net Assets 2024: $2,543,5882024

Highlighted filing

2022

Assets$15,549,683
Liabilities$13,881,530
Net Assets$1,668,153

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $23,026,1312010Expenses 2011: $24,404,3842011Expenses 2012: $13,510,9142012Expenses 2013: $13,059,0912013Revenue 2014: $11,581,496Expenses 2014: $11,873,636Net Income 2014: -$292,1402014Revenue 2015: $12,305,498Expenses 2015: $12,735,779Net Income 2015: -$430,2812015Revenue 2016: $13,477,826Expenses 2016: $13,714,111Net Income 2016: -$236,2852016Revenue 2017: $13,494,704Expenses 2017: $14,930,702Net Income 2017: -$1,435,9982017Revenue 2018: $12,495,742Expenses 2018: $13,998,930Net Income 2018: -$1,503,1882018Revenue 2019: $12,846,029Expenses 2019: $12,769,851Net Income 2019: $76,1782019Revenue 2020: $13,399,471Expenses 2020: $13,411,927Net Income 2020: -$12,4562020Revenue 2021: $14,288,847Expenses 2021: $14,426,215Net Income 2021: -$137,3682021Revenue 2022: $16,468,678Expenses 2022: $15,673,612Net Income 2022: $795,0662022Revenue 2023: $14,976,630Expenses 2023: $14,930,188Net Income 2023: $46,4422023Revenue 2024: $14,658,908Expenses 2024: $13,829,915Net Income 2024: $828,9932024

Highlighted filing

2022

Revenue$16,468,678
Expenses$15,673,612
Net Income$795,066
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.0
Gross Receipts
$16,468,678
Mission and Program Overview

Mission

To provide elementary and secondary education to the children of the standing rock indian reservation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$14,647,743$12,029,153▼ $2,618,590
Land, Buildings, and Equipment, Net$1,831,845$2,770,513▲ $938,668
Rtn Earn Endowment Incm Other Fnds$873,087$1,668,153▲ $795,066
Pledges and Grants Receivable$412,517$584,354▲ $171,837
Savings and Temporary Cash Investments$141,249$141,249→ $0
Prepaid Expenses and Deferred Charges$14,229$19,816▲ $5,587
Inventories for Sale or Use$8,598$4,122▼ $4,476
Accounts Receivable$189,458$476▼ $188,982
Total Assets$17,245,639$15,549,683▼ $1,695,956
Liabilities
Deferred Revenue$15,130,454$12,740,267▼ $2,390,187
Accounts Payable and Accrued Expenses$1,033,673$705,462▼ $328,211
Other Liabilities$208,425$435,801▲ $227,376
Total Liabilities$16,372,552$13,881,530▼ $2,491,022
Net Assets / Fund Balance
Total Net Assets Fund Balance$873,087$1,668,153▲ $795,066
Total Liabilities and Net Assets / Fund Balance$17,245,639$15,549,683▼ $1,695,956

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,286,665$1,665,900$2,952,565
Equipment$1,278,502$1,616,573$2,895,075
Other Land Buildings$196,751$49,188$245,939
Land$8,595-$8,595
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike FaithBoard Chairm
Charles WalkerBoard Member
Doug White BullBoard Member
Margaret GatesBoard Secret
Courtney Yellow FatBoard Vice-c
Revenue and Support

Revenue Composition

Contributions and Grants
$16,261,529
Program Service Revenue
$169,888
Investment Income
$37,261
Other Revenue
$0
All Other Contributions
$1,521
Change in Net Assets
$795,066

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,468,678
Total Revenue per Audited Statements
$16,468,678
Total Revenue per Form 990
$16,468,678
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,498,540
Other Expenses$5,175,072
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,154,280$62,164-$6,216,444
Other Employee Benefits$3,694,305$37,316-$3,731,621
Office Expenses$834,607$8,430-$843,037
Occupancy$783,559$7,915-$791,474
All Other Expenses$661,122$6,678-$667,800
Payroll Taxes$544,970$5,505-$550,475
Depreciation Depletion$291,732$2,947-$294,679
Other Expenses$280,813$2,837-$283,650
Travel$65,798$665-$66,463
Fees for Services Accounting$43,650$441-$44,091
Insurance$29,700$300-$30,000
Fees for Services Legal$26,388$267-$26,655
Advertising$841$8-$849
Total Functional Expenses$15,516,875$156,737$0$15,673,612

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$15,673,612
Total Expenses per Audited Statements$15,673,612
Total Expenses per Form 990$15,673,612
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Payables$228,103
Disallowed Costs on Grants$207,698
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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 990 is prepared by a cpa and reviewed by the cfo and business manager.

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

The governing board monitors internally.

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

The board periodically reviews and approves all compensation related to the superintendent, business manager, finance manager, and other key management officials.

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

The board periodically reviews and approves all compensation related to the superintendent, business manager, finance manager, and other key management officials.

Form 990, Page 6, Part VI, Line 19

Copies of our school's organizational documents, annual financial audits, board minutes & resolutions, and all policies are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Standing Rock Community
EIN
45-0407044
Phone
7018542142
Address
9189 HWY 24, FORT YATES, ND 58538

Signing Officer

Name
Tina Leingang
Title
Business Manager
Phone
7018542142
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Faith
Formed
1994
Voting Board Members
5
Independent Board Members
5
Employees
178

Preparer

Firm
Midwest Professionals Pllc
Address
215 S COURT AVE, GAYLORD, MI 49735
Preparer
Alexander Donald Vollmer
Phone
9897321156
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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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IRS990ScheduleD/LandGrp/BookValueAmt08595
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08595
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0196751
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt049188
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0245939
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0228103
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1207698
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE PAYABLES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DISALLOWED COSTS ON GRANTS
IRS990ScheduleD/RevenueSubtotalAmt016468678
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02770513
IRS990ScheduleD/TotalExpensesPerForm990Amt015673612
IRS990ScheduleD/TotalLiabilityAmt0435801
IRS990ScheduleD/TotalRevenuePerForm990Amt016468678
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt016468678
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt015673612
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL FOLLOWS THE NATIVE AMERICAN POLICY AS ADOPTED BY THE U.S. BUREAU OF INDIAN AFFAIRS AND IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PREPARED BY A CPA AND REVIEWED BY THE CFO AND BUSINESS MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BOARD MONITORS INTERNALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD PERIODICALLY REVIEWS AND APPROVES ALL COMPENSATION RELATED TO THE SUPERINTENDENT, BUSINESS MANAGER, FINANCE MANAGER, AND OTHER KEY MANAGEMENT OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD PERIODICALLY REVIEWS AND APPROVES ALL COMPENSATION RELATED TO THE SUPERINTENDENT, BUSINESS MANAGER, FINANCE MANAGER, AND OTHER KEY MANAGEMENT OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF OUR SCHOOL'S ORGANIZATIONAL DOCUMENTS, ANNUAL FINANCIAL AUDITS, BOARD MINUTES & RESOLUTIONS, AND ALL POLICIES ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt017245639
IRS990/TotalAssetsEOYAmt015549683
IRS990/TotalAssetsGrp/BOYAmt017245639
IRS990/TotalAssetsGrp/EOYAmt015549683
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016261529
IRS990/TotalEmployeeCnt0178
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0156737
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt015516875
IRS990/TotalFunctionalExpensesGrp/TotalAmt015673612
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016372552
IRS990/TotalLiabilitiesEOYAmt013881530
IRS990/TotalLiabilitiesGrp/BOYAmt016372552
IRS990/TotalLiabilitiesGrp/EOYAmt013881530
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0873087
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01668153
IRS990/TotalProgramServiceExpensesAmt015516875
IRS990/TotalProgramServiceRevenueAmt0169888
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0207149
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt016468678
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017245639
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt015549683
IRS990/TravelGrp/ManagementAndGeneralAmt0665
IRS990/TravelGrp/ProgramServicesAmt065798
IRS990/TravelGrp/TotalAmt066463
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09189 HWY 24
IRS990/USAddress/CityNm0FORT YATES
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd058538
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.STANDING-ROCK.K12.ND.US
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TINA LEINGANG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum07018542142
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STANDING ROCK COMMUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GRANT SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0STAN
ReturnHeader/Filer/EIN0450407044
ReturnHeader/Filer/PhoneNum07018542142
ReturnHeader/Filer/USAddress/AddressLine1Txt09189 HWY 24
ReturnHeader/Filer/USAddress/CityNm0FORT YATES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058538
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MIDWEST PROFESSIONALS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0215 S COURT AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GAYLORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049735
ReturnHeader/PreparerPersonGrp/PhoneNum09897321156
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALEXANDER DONALD VOLLMER
ReturnHeader/ReturnTs02023-05-15T20:29:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DENISE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DUCHENEAUX
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.5$13.9$2.54$14.7$13.8$0.83
2023Detailed filing. Detailed filing data is available for this year.$15.9$14.2$1.71$15.0$14.9$0.05
2022Detailed filing. Detailed filing data is available for this year.$15.5$13.9$1.67$16.5$15.7$0.80
2021Detailed filing. Detailed filing data is available for this year.$17.0$16.3$0.72$14.3$14.4$0.14
2020Detailed filing. Detailed filing data is available for this year.$5.81$4.96$0.85$13.4$13.4$0.01
2019Detailed filing. Detailed filing data is available for this year.$4.06$3.19$0.87$12.8$12.8$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.76$1.69$2.07$12.5$14.0$1.50
2017Detailed filing. Detailed filing data is available for this year.$5.27$1.66$3.61$13.5$14.9$1.44
2016Detailed filing. Detailed filing data is available for this year.$5.14$0.35$4.79$13.5$13.7$0.24
2015Detailed filing. Detailed filing data is available for this year.$6.02$1.09$4.93$12.3$12.7$0.43
2014Detailed filing. Detailed filing data is available for this year.$6.65$0.30$6.35$11.6$11.9$0.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.71$0.87$7.85$13.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.76$0.62$9.14$13.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.6$1.91$18.7$24.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.6$2.87$21.8$23.0