Civic Intelligence

Circle of Nations School Inc.

990 • Fiscal year 2013 • EIN 45-0431501

Jul 01, 2012 to Jun 30, 2013 • Filed on Mar 12, 2014

Organization Profilewww.circleofnations.org
832 8th St N58075
Siviq Scores

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

Liabilities / Assets

55th percentile

0.33x

Higher debt load relative to assets than 55% of similar nonprofits.

2013 filings • NTEE B • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

2nd percentile

-31%

Faster asset growth than 2% of similar nonprofits.

2013 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$2,355,187

Down $1,054,699 (-31%) from 2012

Net Assets

Up

$1,585,807

Up $11,100 (+0.7%) from 2012

Liabilities

Down

$769,380

Down $1,065,799 (-58%) from 2012

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$6,756,518

Up $315,319 (+4.9%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$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

2013

Assets$2,355,187
Liabilities$769,380
Net Assets$1,585,807
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue-
Expenses$6,756,518
Net Income-
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Mar 12, 2014
Return Version
2012v2.1
Gross Receipts
$6,850,859
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.

Filing and Contact Details

Filer

EIN
45-0431501
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IRS990/ActivityOrMissionDescription0Circle of Nations is an inter-tribal 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.
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IRS990/Description0Circle of Nations is a residential school serving American Indian youth in grades 4 through 8. In 2013 there were 135 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 is the spirit of youth empowered". Circle of Nations School was awarded the Carol M. White Physical Education Program (PEP) August of 2012 and the Otto Bremer Hero's-in-Residence grant.
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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation0Circle 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/Form990ScheduleDPartXIII/Explanation1Circle 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 organizations described in Section 501(c)(3), qualify for the charitable contribution deduction under Section 170(b)(1)(A)(vi) and (viii), and have been determined not to be private foundations under Sections 509 (a)(1) and (3), respectively. Circle of Nations School, Inc. is annually required to file a Return of Organization 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 Organization Business Income Tax Return (Form 990-T) with the IRS. Circle of Nations School, Inc. believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions, that are material to the financial statements. Circle of Nations School, Inc. would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.
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IRS990ScheduleE/Form990ScheduleEPartII/Explanation0We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements.
IRS990ScheduleE/Form990ScheduleEPartII/Explanation1We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements.
IRS990ScheduleE/Form990ScheduleEPartII/Explanation2We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements.
IRS990ScheduleE/Form990ScheduleEPartII/Explanation3We are a federally funded school. See Form 990, Part VIII, Line 1e for total government grants.
IRS990ScheduleE/Form990ScheduleEPartII/Explanation4We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements.
IRS990ScheduleE/Form990ScheduleEPartII/Identifier0Explanation of Nondiscriminatory Policy Publication
IRS990ScheduleE/Form990ScheduleEPartII/Identifier1Explanation of Document Retention
IRS990ScheduleE/Form990ScheduleEPartII/Identifier2Explanation of Racial Discrimination
IRS990ScheduleE/Form990ScheduleEPartII/Identifier3Explanation of Government Financial Assistance
IRS990ScheduleE/Form990ScheduleEPartII/Identifier4Explanation of Racial Nondiscrimination Compliance
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IRS990ScheduleE/Form990ScheduleEPartII/ReturnReference3Schedule E, Part I, Line 6
IRS990ScheduleE/Form990ScheduleEPartII/ReturnReference4Schedule E, Part I, Line 7
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IRS990ScheduleI/Form990ScheduleIPartIII/DescriptionOfNonCashAssistance0Provides winter wear to students in need
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IRS990ScheduleI/Form990ScheduleIPartIII/TypeOfGrant0Winter Wear
IRS990ScheduleI/Form990ScheduleIPartIV/Explanation0Schedule I, Part I, Line 2: The Organization provides winter wear to students if they do not have the items they need, such as hats, gloves, boots, snow pants, and jackets. When a student comes to school without these items they go to the winter wear supply room to get the item. The school does not currently keep track on a student by student basis who is receiving the items, but they do monitor the items taken. However, they would estimate approximately 90% of the students have received a winter wear item at least once.
IRS990ScheduleI/Form990ScheduleIPartIV/Identifier0Procedure for Monitoring Grants in the U.S.:
IRS990ScheduleI/Form990ScheduleIPartIV/ReturnReference0Part I, Line 2:
IRS990ScheduleI/RecordsMaintained01
IRS990/ScheduleJRequired00
IRS990ScheduleO/GeneralExplanation/Explanation0Carol M. White Physical Education Program (PEP) is a three-year grant available August 2012. This is an after-school and weekend physical education and nutrition program.
IRS990ScheduleO/GeneralExplanation/Explanation1The Chairperson only votes in the case of a tie between the other board members.
IRS990ScheduleO/GeneralExplanation/Explanation2The 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.
IRS990ScheduleO/GeneralExplanation/Explanation3The board members are appointed to the school board by the tribal councils.
IRS990ScheduleO/GeneralExplanation/Explanation4There were no committees with the authority to act on behalf of the governing board.
IRS990ScheduleO/GeneralExplanation/Explanation5The Business Manager reviewed a draft of the Form 990. After review the Form 990 was reviewed at a board meeting prior to it being filed. Adequate time was allowed for board response prior to the return being filed.
IRS990ScheduleO/GeneralExplanation/Explanation6Staff 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.
IRS990ScheduleO/GeneralExplanation/Explanation7The CEO/Superintendent'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 January 2013 and June 2013.
IRS990ScheduleO/GeneralExplanation/Explanation8The governing documents, conflict of interest policy, and financial statements are available to the public upon request.
IRS990ScheduleO/GeneralExplanation/Explanation9Special Event Income not included in the Financial Statements -9,350.
IRS990ScheduleO/GeneralExplanation/Identifier0New Program Services
IRS990ScheduleO/GeneralExplanation/Identifier1Changes in Net Assets or Fund Balances:
IRS990ScheduleO/GeneralExplanation/ReturnReference0Form 990, Part III, line 2
IRS990ScheduleO/GeneralExplanation/ReturnReference1Form 990, Part VI, Section A, line 1
IRS990ScheduleO/GeneralExplanation/ReturnReference2Form 990, Part VI, Section A, line 6
IRS990ScheduleO/GeneralExplanation/ReturnReference3Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/GeneralExplanation/ReturnReference4Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/GeneralExplanation/ReturnReference5Form 990, Part VI, Section B, line 11
IRS990ScheduleO/GeneralExplanation/ReturnReference6Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/GeneralExplanation/ReturnReference7Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/GeneralExplanation/ReturnReference8Form 990, Part VI, Section C, line 19
IRS990ScheduleO/GeneralExplanation/ReturnReference9Form 990, Part XI, line 9:
IRS990/ScheduleORequired01
IRS990/School01
IRS990/SignificantChange00
IRS990/SignificantNewProgramServices01
IRS990/StateLegalDomicile0ND
IRS990/SubjectToProxyTax00
IRS990/TaxablePartyNotification00
IRS990/TaxExemptBonds00
IRS990/Terminated00
IRS990/TermOrPermanentEndowments00
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine10832 N 8th St
IRS990/TheBooksAreInCareOf/AddressUS/City0Wahpeton
IRS990/TheBooksAreInCareOf/AddressUS/State0ND
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode0580753642
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10Winona Kingbird
IRS990/TheBooksAreInCareOf/TelephoneNumber07016423796

Document Assets

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Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,355,187
Liabilities
$769,380
Net assets
$1,585,807
Revenue
-
Expenses
$6,756,518
Net income
-
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
Peer Organizations

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