Civic Intelligence

Circle of Nations School Inc.

990 • Fiscal year 2016 • EIN 45-0431501

Jul 01, 2015 to Jun 30, 2016 • Filed on Apr 10, 2017

Organization Profilewww.circleofnations.org
832 8th St NWahpeton, ND 58075

(701) 642-3796

Siviq Scores

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

Liabilities / Assets

61st percentile

0.44x

Higher debt load relative to assets than 61% of similar nonprofits.

2016 filings • NTEE B • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.25x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • NTEE B • $5M-$10M nonprofits • Source year 2016

Net Margin

27th percentile

-1.4%

Higher net margin than 27% of similar nonprofits.

2016 filings • NTEE B • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

30th percentile

$80,238

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2016 filings • NTEE B • $5M-$10M nonprofits • Source year 2016

Asset Growth

54th percentile

5.2%

Faster asset growth than 54% of similar nonprofits.

2016 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

17th percentile

-8.4%

Faster revenue growth than 17% of similar nonprofits.

2016 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets61st percentile

Assets

Flat

$2,877,878

Flat from 2016

Net Assets

Flat

$1,601,565

Flat from 2016

Liabilities

Flat

$1,276,313

Flat from 2016

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin27th percentile

Revenue

Flat

$5,106,917

Flat from 2016

Expenses

Flat

$5,178,340

Flat from 2016

Net Income

Flat

-$71,423

Flat from 2016

Historical Trend

Balance Sheet Trend

Asset Growth54th 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 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

2016

Assets$2,877,878
Liabilities$1,276,313
Net Assets$1,601,565
Open 2016 Filing

Operations Trend

Revenue Growth17th percentile

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 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

2016

Revenue$5,106,917
Expenses$5,178,340
Net Income-$71,423
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Apr 10, 2017
Return Version
2015v3.0
Gross Receipts
$5,106,917
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 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$1,524,709$1,610,494▲ $85,785
Savings and Temporary Cash Investments$1,125,621$1,153,219▲ $27,598
Land, Buildings, and Equipment, Net$53,483$77,686▲ $24,203
Prepaid Expenses and Deferred Charges$32,064$18,599▼ $13,465
Pledges and Grants Receivable-$17,880-
Total Assets$2,735,877$2,877,878▲ $142,001
Liabilities
Deferred Revenue$743,678$977,488▲ $233,810
Accounts Payable and Accrued Expenses$340,430$298,825▼ $41,605
Total Liabilities$1,084,108$1,276,313▲ $192,205
Net Assets / Fund Balance
Unrestricted Net Assets$1,651,769$1,601,565▼ $50,204
Total Net Assets Fund Balance$1,651,769$1,601,565▼ $50,204
Total Liabilities and Net Assets / Fund Balance$2,735,877$2,877,878▲ $142,001

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$77,686$1,197,834$1,275,520
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sandi GilbertsonCEO (Thru August)FT$78,497$1,741$80,238
Leroy ChiefInterm Superintendent (Aug-Nov)FT$25,701-$25,701
Charles MorinSecretary/Superintendent (Since Nov)FT$12,396-$12,396
Kay BursheimSchool Board Member-$4,050-$4,050
Judy RoyChairperson-$3,600-$3,600
Verbena SaviorSchool Board Member-$3,600-$3,600
Harry Eagle BullVice Chairperson-$3,120-$3,120
Clifford Wolfe JrSchool Board Member-$1,500-$1,500
Tim GrantSchool Board Member-$900-$900

Board Members and Trustees

NameTitle
Bree Ann HinojosSchool Board Member/Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,053,750
Program Service Revenue
$23,667
Investment Income
$29,500
Other Revenue
$0
Change in Net Assets
$-71,423

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,106,917
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$71,746
Total Revenue per Audited Statements
$5,178,663
Total Revenue per Form 990
$5,106,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,815,440
Other Expenses$1,361,759
Grants and Similar Amounts Paid$1,141
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,167,654$105,333-$3,272,987
Office Expenses$336,604$39,302-$375,906
Payroll Taxes$302,429$22,554-$324,983
Travel$187,031$63,524-$250,555
Occupancy$241,885$1,972-$243,857
Fees for Services Other$196,577$15,301-$211,878
Current Officers, Directors, Trustees, and Key Employees-$132,086-$132,086
Pension Plan Contributions$51,869$1,725-$53,594
Insurance$52,364--$52,364
Conferences and Meetings$29,153$11,204-$40,357
Other Employee Benefits$30,767$1,023-$31,790
Fees for Services Accounting-$22,900-$22,900
Depreciation Depletion$21,341--$21,341
All Other Expenses$12,099--$12,099
Fees for Service Investment Mgmnt Fees-$9,012-$9,012
Advertising-$7,087-$7,087
Other Expenses$6,343--$6,343
Fees for Services Legal-$1,700-$1,700
Grants to Domestic Individuals$1,141--$1,141
Total Functional Expenses$4,743,617$434,723$0$5,178,340

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,238,904
Expenses per Audited Statements$5,178,340
Total Expenses per Form 990$5,178,340
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
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 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 1

“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 11

“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 Superintendent. The Superintendent 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 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 October 2015.”

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
7016423796
Address
832 8th St N, Wahpeton, ND 58075

Signing Officer

Name
Charles Morin
Title
Superintendent
Phone
7016423796
Signed
2017-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Morin
Formed
1908
Legal Domicile
Nd
Voting Board Members
6
Independent Board Members
6
Employees
125
Volunteers
97

Preparer

Firm
Eide Bailly Llp
Address
4310 17TH AVE S PO BOX 2545, FARGO, ND 58108-2545
Preparer
Lisa Chaffee CPA
Phone
7012398500
Supplemental Narrative

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.”

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IRS990/MinutesOfCommitteesInd00
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IRS990/MissionDesc0The 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.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt015261
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IRS990/OccupancyGrp/ProgramServicesAmt0241885
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0336604
IRS990/OfficeExpensesGrp/TotalAmt0375906
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01023
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt030767
IRS990/OtherEmployeeBenefitsGrp/TotalAmt031790
IRS990/OtherExpensesGrp/Desc0Food Expense
IRS990/OtherExpensesGrp/Desc1Staff Wellness
IRS990/OtherExpensesGrp/Desc2Parent Expense
IRS990/OtherExpensesGrp/ProgramServicesAmt098317
IRS990/OtherExpensesGrp/ProgramServicesAmt18043
IRS990/OtherExpensesGrp/ProgramServicesAmt26343
IRS990/OtherExpensesGrp/TotalAmt098317
IRS990/OtherExpensesGrp/TotalAmt18043
IRS990/OtherExpensesGrp/TotalAmt26343
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0105333
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IRS990/OtherSalariesAndWagesGrp/TotalAmt03272987
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022554
IRS990/PayrollTaxesGrp/ProgramServicesAmt0302429
IRS990/PayrollTaxesGrp/TotalAmt0324983
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01725
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt051869
IRS990/PensionPlanContributionsGrp/TotalAmt053594
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017880
IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018599
IRS990/PrincipalOfficerNm0Charles Morin
IRS990/PriorPeriodAdjustmentsAmt010037
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1722212
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IRS990/ProgramServiceRevenueGrp/Desc1Cafeteria/Canteen
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110802
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012865
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110802
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05513007
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IRS990/PYInvestmentIncomeAmt011139
IRS990/PYOtherExpensesAmt01561510
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt048116
IRS990/PYRevenuesLessExpensesAmt04358
IRS990/PYSalariesCompEmpBnftPaidAmt04000038
IRS990/PYTotalExpensesAmt05567904
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05572262
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-71423
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt023667
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01125621
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01153219
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AdditionsDuringYearAmt030045
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BeginningBalanceAmt06897
IRS990ScheduleD/DistributionsDuringYearAmt027228
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt060564
IRS990ScheduleD/DonatedServicesUseFcltsAmt060564
IRS990ScheduleD/EndingBalanceAmt09714
IRS990ScheduleD/EquipmentGrp/BookValueAmt077686
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01197834
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01275520
IRS990ScheduleD/ExpensesNotReportedAmt060564
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05178340
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt011182
IRS990ScheduleD/RevenueNotReportedAmt071746
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05106917
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/TotalBookValueLandBuildingsAmt077686
IRS990ScheduleD/TotalExpensesPerForm990Amt05178340
IRS990ScheduleD/TotalRevenuePerForm990Amt05106917
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05178663
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05238904
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
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Chairperson only votes in the case of a tie between the other board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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/SupplementalInformationDetail/ExplanationTxt2The board members are appointed to the school board by the tribal councils.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There were no committees with the authority to act on behalf of the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Staff 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 Superintendent. The Superintendent will make any determinations as to if a conflict of interest exists, and determine any additional actions necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The 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 October 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The governing documents, conflict of interest policy, and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02735877
IRS990/TotalAssetsEOYAmt02877878
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IRS990/TotalAssetsGrp/EOYAmt02877878
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05053750
IRS990/TotalEmployeeCnt0125
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0434723
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IRS990/TotalProgramServiceRevenueAmt023667
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,877,878
Liabilities
$1,276,313
Net assets
$1,601,565
Revenue
$5,106,917
Expenses
$5,178,340
Net income
-$71,423
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
2016Detailed filing. Detailed filing data is available for this year.$2.88$1.28$1.60$5.11$5.18$0.07
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