Civic Intelligence

Circle of Nations

EIN 45-0431501 • 501(c)3 • Wahpeton, ND

Profile

The mission of the Circle of Nations School is to build academic achievement and foster healthy development of the whole child in a Native American cultural environment.

832 8th St NWahpeton, ND 58075

www.circleofnations.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

54th percentile

0.28x

Higher debt load relative to assets than 54% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.25x

Higher debt load relative to revenue than 54% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Source year 2024

Net Margin

47th percentile

2.5%

Higher net margin than 47% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$153,152

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

NTEE B • $5M-$10M nonprofits • Source year 2024

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

23%

Faster revenue growth than 71% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,302,039

Up $667,609 (+14%) from 2023

Liabilities

Up

$1,499,692

Up $329,257 (+28%) from 2023

Net Assets

Up

$3,802,347

Up $338,352 (+9.8%) from 2023

Revenue

Up

$6,079,942

Up $1,125,113 (+23%) from 2023

Expenses

Down

$5,927,584

Down $314,745 (-5.0%) from 2023

Net Income

Up

$152,358

Up $1,439,858 (+112%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,279,797Liabilities 2011: $2,829,386Net Assets 2011: $1,450,4112011Assets 2012: $3,409,886Liabilities 2012: $1,835,179Net Assets 2012: $1,574,7072012Assets 2013: $2,355,187Liabilities 2013: $769,380Net Assets 2013: $1,585,8072013Assets 2014: $2,971,158Liabilities 2014: $1,324,067Net Assets 2014: $1,647,0912014Assets 2015: $2,735,877Liabilities 2015: $1,084,108Net Assets 2015: $1,651,7692015Assets 2016: $2,877,878Liabilities 2016: $1,276,313Net Assets 2016: $1,601,5652016Assets 2017: $4,788,670Liabilities 2017: $1,142,424Net Assets 2017: $3,646,2462017Assets 2018: $4,265,777Liabilities 2018: $762,896Net Assets 2018: $3,502,8812018Assets 2019: $2,960,196Liabilities 2019: $597,596Net Assets 2019: $2,362,6002019Assets 2020: $3,031,088Liabilities 2020: $913,772Net Assets 2020: $2,117,3162020Assets 2021: $6,090,613Liabilities 2021: $3,647,975Net Assets 2021: $2,442,6382021Assets 2022: $4,992,693Liabilities 2022: $2,344,517Net Assets 2022: $2,648,1762022Assets 2023: $4,634,430Liabilities 2023: $1,170,435Net Assets 2023: $3,463,9952023Assets 2024: $5,302,039Liabilities 2024: $1,499,692Net Assets 2024: $3,802,3472024

Highlighted filing

2024

Assets$5,302,039
Liabilities$1,499,692
Net Assets$3,802,347

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $6,446,1752011Revenue 2012: $6,502,149Expenses 2012: $6,441,199Net Income 2012: $60,9502012Expenses 2013: $6,756,5182013Revenue 2014: $5,512,088Expenses 2014: $5,406,508Net Income 2014: $105,5802014Revenue 2015: $5,572,262Expenses 2015: $5,567,904Net Income 2015: $4,3582015Revenue 2016: $5,106,917Expenses 2016: $5,178,340Net Income 2016: -$71,4232016Revenue 2017: $7,207,875Expenses 2017: $5,686,537Net Income 2017: $1,521,3382017Revenue 2018: $5,796,124Expenses 2018: $5,971,255Net Income 2018: -$175,1312018Revenue 2019: $5,284,084Expenses 2019: $6,460,739Net Income 2019: -$1,176,6552019Revenue 2020: $5,063,625Expenses 2020: $5,368,904Net Income 2020: -$305,2792020Revenue 2021: $5,010,523Expenses 2021: $4,868,481Net Income 2021: $142,0422021Revenue 2022: $6,203,543Expenses 2022: $5,899,105Net Income 2022: $304,4382022Revenue 2023: $4,954,829Expenses 2023: $6,242,329Net Income 2023: -$1,287,5002023Revenue 2024: $6,079,942Expenses 2024: $5,927,584Net Income 2024: $152,3582024

Highlighted filing

2024

Revenue$6,079,942
Expenses$5,927,584
Net Income$152,358

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.30$1.50$3.80$6.08$5.93$0.15
2023Summary only. Only limited summary data is available for this year.$4.63$1.17$3.46$4.95$6.24$1.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$2.34$2.65$6.20$5.90$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.09$3.65$2.44$5.01$4.87$0.14
2020Summary only. Only limited summary data is available for this year.$3.03$0.91$2.12$5.06$5.37$0.31
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$0.60$2.36$5.28$6.46$1.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.27$0.76$3.50$5.80$5.97$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$1.14$3.65$7.21$5.69$1.52
2016Summary only. Only limited summary data is available for this year.$2.88$1.28$1.60$5.11$5.18$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.74$1.08$1.65$5.57$5.57$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.97$1.32$1.65$5.51$5.41$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.77$1.59$6.76
2012Summary only. Only limited summary data is available for this year.$3.41$1.84$1.57$6.50$6.44$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$2.83$1.45$6.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$6,079,942
Mission and Program Overview

Mission

The mission of the Circle of Nations School is to build academic achievement and foster healthy development of the whole child in a Native American cultural environment.

Circle of Nations is an inter-tribal off-reservation boarding school, chartered under the Sisseton-Wahpeton Dakota Oyate and funded by the Bureau of Indian Education. Circle of Nations School serves American Indian Youth in grades 4 through 8.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,886,101$2,046,760▲ $160,659
Savings and Temporary Cash Investments$1,525,140$1,761,351▲ $236,211
Land, Buildings, and Equipment, Net$1,007,591$1,040,987▲ $33,396
Pledges and Grants Receivable-$255,882-
Prepaid Expenses and Deferred Charges$25,106$48,258▲ $23,152
Accounts Receivable$3,716$3,716→ $0
Total Assets$4,634,430$5,302,039▲ $667,609
Other Assets Total$186,776$145,085▼ $41,691
Liabilities
Other Liabilities$790,725$1,235,744▲ $445,019
Accounts Payable and Accrued Expenses$379,710$263,948▼ $115,762
Total Liabilities$1,170,435$1,499,692▲ $329,257
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,677,656$2,920,841▲ $243,185
Net Assets With Donor Restrictions$786,339$881,506▲ $95,167
Total Net Assets Fund Balance$3,463,995$3,802,347▲ $338,352
Total Liabilities and Net Assets / Fund Balance$4,634,430$5,302,039▲ $667,609

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,040,987$1,901,779$2,942,766
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Trevor Gourneau - PrincipalSuper. Interim /SuperintendentFT$146,890$6,577$153,467
Tanner RabbitheadCEO (to 4/24), Payroll ManagerFT$124,101$6,002$130,103
Michael HerrickTeacher/Principal Interim (from 4/24)FT$64,792$4,962$69,754
Tim SumnerChairperson-$4,550-$4,550
Charmayne BohanonSecretary/School Board Member-$3,300-$3,300
Justin Gray HawkSchool Board Member-$3,300-$3,300
Joe White MountainSchool Board Member-$3,000-$3,000
Shavonne WilkieSchool Board Member-$2,520-$2,520
Sherry JohnsonVice Chairperson-$300-$300

Board Members and Trustees

NameTitle
Cody Lee Catches EnemySchool Board Member (from 1/24)
Stephine Yellow HammerSecretary (from 8/23)
Revenue and Support

Revenue Composition

Contributions and Grants
$5,790,922
Program Service Revenue
$105,810
Investment Income
$183,210
Other Revenue
$0
Change in Net Assets
$152,358

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,079,942
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$158,334
Total Revenue per Audited Statements
$6,238,276
Total Revenue per Form 990
$6,079,942
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,953,499
Other Expenses$1,974,085
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,711,521$477,427-$3,188,948
Current Officers, Directors, Trustees, and Key Employees-$353,771-$353,771
Fees for Services Other$101,628$229,201-$330,829
Office Expenses$155,208$151,497-$306,705
All Other Expenses$151,006$119,500-$270,506
Payroll Taxes$205,955$60,708-$266,663
Depreciation Depletion$255,038$8,703-$263,741
Travel$215,284$12,215-$227,499
Occupancy$15,838$211,316-$227,154
Pension Plan Contributions$89,788$13,868-$103,656
Insurance$51,034--$51,034
Fees for Services Accounting-$47,020-$47,020
Other Employee Benefits$32,963$7,498-$40,461
Other Expenses$1,161$21,599-$22,760
Fees for Service Investment Mgmnt Fees-$17,139-$17,139
Conferences and Meetings$11,525$250-$11,775
Fees for Services Legal$2,292--$2,292
Advertising$2--$2
Total Functional Expenses$4,010,955$1,916,629$0$5,927,584

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,988,148
Expenses per Audited Statements$5,927,584
Total Expenses per Form 990$5,927,584
Expenses Not Reported on Form 990$60,564
Expenses Not Reported on Financial Statements$0
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
Contigent Liability$1,084,413
Operating Lease Liability$151,331
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
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, Part VI, Section A, line 1A

The Chairperson has the ability to appoint an alternate Chairperson to vote on their behalf in their absence. If this is done, the Chairperson and Alternate Chairperson share one vote. The Chairperson only votes in the case of a tie between the other board members.

Form 990, Part VI, Section A, line 6

The Chartering Tribe, Sisseton-Wahpeton Sioux Tribe, has a permanent membership seat. The remaining five members will represent five tribes with the largest student enrollment during the official count week, limited to one tribe per state. The tribe identified with the largest enrollment within a state will represent that state.

Form 990, Part VI, Section A, line 7A

The board members are appointed to the school board by the tribal councils.

Form 990, Part VI, Section A, line 8B

There were no committees with the authority to act on behalf of the governing board.

Form 990, Part VI, Section B, line 11B

The Business Manager and Superintendent reviewed a draft of the Form 990. A review of the Form 990 was completed at a board meeting before the Form 990 was filed.

Form 990, Part VI, Section B, line 12C

Staff and school board are covered by a conflict of interest policy. Determinations of whether a conflict exists are made at the supervisory level. The conflicts are reviewed by the supervisors and human resources. If it is determined that there is a conflict of interest the employee with the conflict of interest cannot be supervised by a relative. If a conflict exists at the school board level it is referred back to the CEO. The CEO will make any determinations as to if a conflict of interest exists, and determine any additional actions necessary.

Form 990, Part VI, Section B, line 15A

The CEO's compensation is determined through the school board by resolution and a contract for position. They use comparability data and the board meetings are documented. Other employees' compensation is also determined through the school board with a work agreement. They use comparability data and the meetings are documented. This process was last undertaken in June 2023.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Circle of Nations
EIN
45-0431501
Phone
7016727336
Address
832 8th St N, Wahpeton, ND 58075

Signing Officer

Name
Trevor Gourneau
Title
Superintendent
Phone
7016727336
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tanner Rabbithead
Formed
1908
Legal Domicile
Nd
Voting Board Members
8
Independent Board Members
8
Employees
95
Volunteers
15

Preparer

Firm
Eide Bailly LLP
Address
4585 Coleman St Ste 200, Bismarck, ND 58503
Preparer
Lisa Chaffee CPA
Phone
7012551091
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Correction of an error due to inaccurate reporting of accrued payroll 88,224.

Financial Statement Notes

Part IV, Line 1B:

Circle of Nations operates a bank account that has the students' money in it. The students provide money to one of our staff members and then they are able to withdraw it on a weekly basis. This arrangement allows the students to have lessons in money management and math.

Part X, Line 2:

Circle of Nations School, Inc. is organized as a North Dakota nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as an School described in Section 501(c)(3), qualifies for the charitable contribution deduction under Section 170(b)(1)(A)(ii), and has been determined not to be a private foundation under Sections 509 (a)(1). Circle of Nations School, Inc. is annually required to file a Return of School Exempt from Income Tax (Form 990) with the IRS. In addition, Circle of Nations School, Inc. is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. The entity has determined it is not subject to unrelated business income tax and has not filed an Exempt School Business Income Tax Return (Form 990-T) with the IRS.

Raw XML AppendixShowing 400 of 500 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0379710
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0263948
IRS990/AccountsReceivableGrp/BOYAmt03716
IRS990/AccountsReceivableGrp/EOYAmt03716
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Circle of Nations is an inter-tribal off-reservation boarding school, chartered under the Sisseton-Wahpeton Dakota Oyate and funded by the Bureau of Indian Education. Circle of Nations School serves American Indian Youth in grades 4 through 8.
IRS990/AdvertisingGrp/ProgramServicesAmt02
IRS990/AdvertisingGrp/TotalAmt02
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0119500
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0151006
IRS990/AllOtherExpensesGrp/TotalAmt0270506
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Jorge Sanchez
IRS990/BooksInCareOfDetail/PhoneNum07016427336
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0832 N 8th St
IRS990/BooksInCareOfDetail/USAddress/CityNm0Wahpeton
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0580753642
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0353771
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0353771
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0250
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt011525
IRS990/ConferencesMeetingsGrp/TotalAmt011775
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd01
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt05790922
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0183210
IRS990/CYOtherExpensesAmt01974085
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0105810
IRS990/CYRevenuesLessExpensesAmt0152358
IRS990/CYSalariesCompEmpBnftPaidAmt03953499
IRS990/CYTotalExpensesAmt05927584
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06079942
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt08703
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0255038
IRS990/DepreciationDepletionGrp/TotalAmt0263741
IRS990/Desc0Circle of Nations is a residential school serving American Indian youth in grades 4 through 8. In 2023-2024 there were 133 students who attended the school. The purpose of the Circle of Nations residential educational program is to prepare students to learn, and to foster a healthy development of the whole child in a Native American cultural environment. The school's mission and purposes are reflected in the vision statement: "Circle of Nations School is to build academic achievement and foster healthy development of the whole child in an intertribal environment."Circle of Nations is an inter-tribal off-reservation boarding school, chartered under the Sisseton-Wahpeton Dakota Oyate and funded by the Bureau of Indian Education. The BIE has responsibility for 184 elementary and secondary schools and dormitories as well as 24 colleges, and the Bureau-operated Haskell Indian Nations University and Southwest Indian Polytechnic Institute. Post-secondary institutions, schools and dormitories are located on 63 reservations in 23 states across the United States serving approximately 60,000 students representing 238 different tribes.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0786339
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0881506
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt095
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt04010955
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt047020
IRS990/FeesForServicesAccountingGrp/TotalAmt047020
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt02292
IRS990/FeesForServicesLegalGrp/TotalAmt02292
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0229201
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0101628
IRS990/FeesForServicesOtherGrp/TotalAmt0330829
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt017139
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt017139
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt86002
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt96262
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt104962
IRS990/Form990PartVIISectionAGrp/PersonNm0Tim Sumner
IRS990/Form990PartVIISectionAGrp/PersonNm1Justin Gray Hawk
IRS990/Form990PartVIISectionAGrp/PersonNm2Joe White Mountain
IRS990/Form990PartVIISectionAGrp/PersonNm3Charmayne Bohanon
IRS990/Form990PartVIISectionAGrp/PersonNm4Sherry Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm5Shavonne Wilkie
IRS990/Form990PartVIISectionAGrp/PersonNm6Cody Lee Catches Enemy
IRS990/Form990PartVIISectionAGrp/PersonNm7Stephine Yellow Hammer
IRS990/Form990PartVIISectionAGrp/PersonNm8Tanner Rabbithead
IRS990/Form990PartVIISectionAGrp/PersonNm9Trevor Gourneau - Principal
IRS990/Form990PartVIISectionAGrp/PersonNm10Michael Herrick
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt04550
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt23000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt33300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt52520
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8124101
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9146890
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1064792
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt1School Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2School Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary/School Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt5School Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6School Board Member (from 1/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary (from 8/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt8CEO (to 4/24), Payroll Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt9Super. Interim /Superintendent
IRS990/Form990PartVIISectionAGrp/TitleTxt10Teacher/Principal Interim (from 4/24)
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01908
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0106827
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt05790922
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0106827
IRS990/GrossReceiptsAmt06079942
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt051034
IRS990/InsuranceGrp/TotalAmt051034
IRS990/InvestmentIncomeGrp/ExclusionAmt076383
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt076383
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01886101
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02046760
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01901779
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01007591
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01040987
IRS990/LandBldgEquipCostOrOtherBssAmt02942766
IRS990/LegalDomicileStateCd0ND
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To build academic achievement and foster healthy development of the whole child in an intertribal environment.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03463995
IRS990/NetAssetsOrFundBalancesEOYAmt03802347
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0106827
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0106827
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt097770
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02677656
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02920841
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0211316
IRS990/OccupancyGrp/ProgramServicesAmt015838
IRS990/OccupancyGrp/TotalAmt0227154
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0151497
IRS990/OfficeExpensesGrp/ProgramServicesAmt0155208
IRS990/OfficeExpensesGrp/TotalAmt0306705
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0186776
IRS990/OtherAssetsTotalGrp/EOYAmt0145085
IRS990/OtherChangesInNetAssetsAmt088224
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07498
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt032963
IRS990/OtherEmployeeBenefitsGrp/TotalAmt040461
IRS990/OtherExpensesGrp/Desc0Food
IRS990/OtherExpensesGrp/Desc1Medical
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0184917
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt121599
IRS990/OtherExpensesGrp/ProgramServicesAmt010712
IRS990/OtherExpensesGrp/ProgramServicesAmt11161
IRS990/OtherExpensesGrp/TotalAmt0195629
IRS990/OtherExpensesGrp/TotalAmt122760
IRS990/OtherLiabilitiesGrp/BOYAmt0790725
IRS990/OtherLiabilitiesGrp/EOYAmt01235744
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0477427
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02711521
IRS990/OtherSalariesAndWagesGrp/TotalAmt03188948
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt060708
IRS990/PayrollTaxesGrp/ProgramServicesAmt0205955
IRS990/PayrollTaxesGrp/TotalAmt0266663
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt013868
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt089788
IRS990/PensionPlanContributionsGrp/TotalAmt0103656
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0255882
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025106
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt048258
IRS990/PrincipalOfficerNm0Tanner Rabbithead
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0722514
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Cafeteria/Canteen
IRS990/ProgramServiceRevenueGrp/Desc1Other Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0105546
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1264
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0105546
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1264
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04812384
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0298
IRS990/PYInvestmentIncomeAmt044767
IRS990/PYOtherExpensesAmt02172871
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt097678
IRS990/PYRevenuesLessExpensesAmt0-1287500
IRS990/PYSalariesCompEmpBnftPaidAmt04069160
IRS990/PYTotalExpensesAmt06242329
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04954829
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0152358
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0105810
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01525140
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01761351
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AdditionsDuringYearAmt032769
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BeginningBalanceAmt011327
IRS990ScheduleD/DistributionsDuringYearAmt038295
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt060564
IRS990ScheduleD/DonatedServicesUseFcltsAmt060564
IRS990ScheduleD/EndingBalanceAmt05801
IRS990ScheduleD/EquipmentGrp/BookValueAmt01040987
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01901779
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02942766
IRS990ScheduleD/ExpensesNotReportedAmt060564
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05927584
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt097770
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0151331
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11084413
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Operating Lease Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Contigent Liability
IRS990ScheduleD/RevenueNotReportedAmt0158334
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06079942
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Circle of Nations operates a bank account that has the students' money in it. The students provide money to one of our staff members and then they are able to withdraw it on a weekly basis. This arrangement allows the students to have lessons in money management and math.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Circle of Nations School, Inc. is organized as a North Dakota nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as an School described in Section 501(c)(3), qualifies for the charitable contribution deduction under Section 170(b)(1)(A)(ii), and has been determined not to be a private foundation under Sections 509 (a)(1). Circle of Nations School, Inc. is annually required to file a Return of School Exempt from Income Tax (Form 990) with the IRS. In addition, Circle of Nations School, Inc. is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. The entity has determined it is not subject to unrelated business income tax and has not filed an Exempt School Business Income Tax Return (Form 990-T) with the IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 1b:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01040987
IRS990ScheduleD/TotalExpensesPerForm990Amt05927584
IRS990ScheduleD/TotalLiabilityAmt01235744
IRS990ScheduleD/TotalRevenuePerForm990Amt06079942
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06238276
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05988148
IRS990ScheduleE/ComplianceWithRevProc7550Ind00
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd01
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd00
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3We are a federally funded school. See Form 990, Part VIII, Line 1e for total government grants.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt4We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 5
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Part I, Line 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc4Schedule E, Part I, Line 7
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0146890
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt06262
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt0315
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Trevor Gourneau - Principal
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Super. Interim /Superintendent
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0153467
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Chairperson has the ability to appoint an alternate Chairperson to vote on their behalf in their absence. If this is done, the Chairperson and Alternate Chairperson share one vote. The Chairperson only votes in the case of a tie between the other board members.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.