Civic Intelligence

Marty Indian School Board Inc.

990 • Fiscal year 2015 • EIN 46-0335375

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 23, 2016

PO Box 187Marty, SD 57361

(605) 384-2212

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.27x

Higher debt load relative to assets than 53% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

67th percentile

0.51x

Higher debt load relative to revenue than 67% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

23rd percentile

-3.7%

Higher net margin than 23% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

63rd percentile

4.5%

Faster asset growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

19th percentile

-11%

Faster revenue growth than 19% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$10,917,013

Up $465,944 (+4.5%) from 2014

Net Assets

Down

$8,015,496

Down $208,964 (-2.5%) from 2014

Liabilities

Up

$2,901,517

Up $674,908 (+30%) from 2014

Revenue

Down

$5,661,861

Down $726,078 (-11%) from 2014

Expenses

Down

$5,870,825

Down $415,097 (-6.6%) from 2014

Net Income

Down

-$208,964

Down $310,981 (-305%) from 2014

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $12,794,703Liabilities 2011: $4,363,795Net Assets 2011: $8,430,9082011Assets 2012: $11,958,685Liabilities 2012: $3,684,005Net Assets 2012: $8,274,6802012Assets 2013: $10,543,401Liabilities 2013: $2,420,958Net Assets 2013: $8,122,4432013Assets 2014: $10,451,069Liabilities 2014: $2,226,609Net Assets 2014: $8,224,4602014Assets 2015: $10,917,013Liabilities 2015: $2,901,517Net Assets 2015: $8,015,4962015Assets 2016: $12,154,608Liabilities 2016: $4,259,658Net Assets 2016: $7,894,9502016Assets 2017: $11,914,266Liabilities 2017: $4,100,323Net Assets 2017: $7,813,9432017Assets 2018: $11,999,868Liabilities 2018: $4,356,396Net Assets 2018: $7,643,4722018Assets 2019: $12,698,092Liabilities 2019: $5,351,503Net Assets 2019: $7,346,5892019Assets 2020: $15,010,836Liabilities 2020: $7,990,029Net Assets 2020: $7,020,8072020Assets 2021: $22,784,414Liabilities 2021: $12,970,991Net Assets 2021: $9,813,4232021Assets 2022: $22,175,026Liabilities 2022: $11,306,445Net Assets 2022: $10,868,5812022Assets 2023: $22,467,932Liabilities 2023: $11,062,568Net Assets 2023: $11,405,3642023Assets 2024: $26,096,909Liabilities 2024: $14,507,769Net Assets 2024: $11,589,1402024

Highlighted filing

2015

Assets$10,917,013
Liabilities$2,901,517
Net Assets$8,015,496

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $8,028,018Expenses 2011: $7,191,570Net Income 2011: $836,4482011Revenue 2012: $7,540,775Expenses 2012: $7,697,003Net Income 2012: -$156,2282012Expenses 2013: $7,227,8052013Revenue 2014: $6,387,939Expenses 2014: $6,285,922Net Income 2014: $102,0172014Revenue 2015: $5,661,861Expenses 2015: $5,870,825Net Income 2015: -$208,9642015Revenue 2016: $5,625,698Expenses 2016: $5,746,244Net Income 2016: -$120,5462016Revenue 2017: $6,260,750Expenses 2017: $6,341,757Net Income 2017: -$81,0072017Revenue 2018: $6,574,548Expenses 2018: $6,745,019Net Income 2018: -$170,4712018Revenue 2019: $6,905,169Expenses 2019: $7,202,052Net Income 2019: -$296,8832019Revenue 2020: $6,448,455Expenses 2020: $6,774,237Net Income 2020: -$325,7822020Revenue 2021: $13,798,378Expenses 2021: $11,005,762Net Income 2021: $2,792,6162021Revenue 2022: $9,442,200Expenses 2022: $8,544,157Net Income 2022: $898,0432022Revenue 2023: $8,278,843Expenses 2023: $7,742,060Net Income 2023: $536,7832023Revenue 2024: $7,777,500Expenses 2024: $7,593,724Net Income 2024: $183,7762024

Highlighted filing

2015

Revenue$5,661,861
Expenses$5,870,825
Net Income-$208,964
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 23, 2016
Return Version
2014v6.0
Gross Receipts
$5,661,861
Mission and Program Overview

Mission

EDUCATIONAL INSTITUTION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,021,892$7,727,319▼ $294,573
Cash and Non-Interest-Bearing Accounts$2,372,022$3,141,241▲ $769,219
Prepaid Expenses and Deferred Charges$46,576$38,665▼ $7,911
Savings and Temporary Cash Investments$5,000$5,000→ $0
Other Notes and Loans Receivable, Net$75--
Total Assets$10,451,069$10,917,013▲ $465,944
Other Assets Total$5,504$4,788▼ $716
Liabilities
Deferred Revenue$1,885,989$2,616,702▲ $730,713
Accounts Payable and Accrued Expenses$297,585$196,542▼ $101,043
Other Liabilities$43,035$88,273▲ $45,238
Total Liabilities$2,226,609$2,901,517▲ $674,908
Net Assets / Fund Balance
Unrestricted Net Assets$8,224,460$8,015,496▼ $208,964
Total Net Assets Fund Balance$8,224,460$8,015,496▼ $208,964
Total Liabilities and Net Assets / Fund Balance$10,451,069$10,917,013▲ $465,944

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,372,372$3,493,313$10,865,685
Equipment$354,947$3,109,844$3,464,791
Other Assets Org$2,564--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert Flying HawkChairman
Jean ArchambeauVice Chairwoman
Everdale SonghawkBoard Member
Jason CookeBoard Member
Justin SonghawkBoard Member
Mona WrightBoard Member
Quentin BruguierBoard Member
Glenford SullySecretary
Leo OconnorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,505,056
Program Service Revenue
$151,920
Investment Income
$4,885
Other Revenue
$0
Change in Net Assets
$-208,964

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,661,861
Total Revenue per Audited Statements
$5,661,861
Total Revenue per Form 990
$5,661,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,707,582
Other Expenses$2,163,243
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,097,277$190,140-$3,287,417
Occupancy$571,267$2,052-$573,319
Other Expenses$506,664$10,980-$517,644
All Other Expenses$429,155$50-$429,205
Payroll Taxes$234,982$14,546-$249,528
Other Employee Benefits$122,229$4,752-$126,981
Insurance$17,536$107,540-$125,076
Fees for Services Accounting-$78,872-$78,872
Travel$65,782$2,959-$68,741
Pension Plan Contributions$40,271$3,385-$43,656
Conferences and Meetings$25,069--$25,069
Office Expenses-$5,725-$5,725
Advertising$1,251$2,217-$3,468
Fees for Services Legal-$1,887-$1,887
Total Functional Expenses$5,430,152$440,673$0$5,870,825

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,870,825
Total Expenses per Audited Statements$5,870,825
Total Expenses per Form 990$5,870,825
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
Capital Lease$45,238
Due to Other Governments$43,035
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Governing body decisions Part VI line 7B

The business and claims committee is the day to day governing body of the yankton sioux tribe and is elected by and answerable to the general council of the yankton sioux tribe. They are currently also acting as the school board.

Form 990 governing body review Part VI line 11

No review was or will be conducted.

Governing documents etc available to public Part VI line 19

The annual audit is made public through the federal audit clearinghouse.

Filing and Contact Details

Filer

Filer Name
Marty Indian School Board Inc
EIN
46-0335375
Address
PO BOX 187, MARTY, SD 57361

Signing Officer

Name
Jolene Arrow
Title
Superintendent
Phone
6053842212
Signed
2016-01-23
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
0
Employees
158

Preparer

Firm
Bures and Associates PC
Address
716 West Highway 46, Wagner, SD 57380
Preparer
Frank Bures
Phone
6053843439
Supplemental Narrative

Additional Explanations

Not undergone required audits or steps for audit part XII line 3B

The school has complied with audit requirements and the required audits have been completed.

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IRS990/PYOtherExpensesAmt02337149
IRS990/PYProgramServiceRevenueAmt0124310
IRS990/PYRevenuesLessExpensesAmt0102017
IRS990/PYSalariesCompEmpBnftPaidAmt03948773
IRS990/PYTotalExpensesAmt06285922
IRS990/PYTotalRevenueAmt06387939
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-208964
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0156805
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05000
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt07372372
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03493313
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010865685
IRS990ScheduleD/EquipmentGrp/BookValueAmt0354947
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03109844
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03464791
IRS990ScheduleD/ExpensesSubtotalAmt05870825
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02224
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12564
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVENTORY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM US TREASURY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt043035
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt145238
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER GOVERNMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CAPITAL LEASE
IRS990ScheduleD/RevenueSubtotalAmt05661861
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07727319
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04788
IRS990ScheduleD/TotalExpensesPerForm990Amt05870825
IRS990ScheduleD/TotalLiabilityAmt088273
IRS990ScheduleD/TotalRevenuePerForm990Amt05661861
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05661861
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05870825
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0false
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECEIVES FEDERAL GRANTS THROUGH THE BUREAU OF INDIAN EDUCATION. AWARDS WERE GRANTED BY THE US DEPT OF AGRICULTURE, US DEPT OF INTERIOR, US DEPT OF EDUCATION, AND US DEPT OF HEALTH AND HUMAN SERVICES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BUSINESS AND CLAIMS COMMITTEE IS THE DAY TO DAY GOVERNING BODY OF THE YANKTON SIOUX TRIBE AND IS ELECTED BY AND ANSWERABLE TO THE GENERAL COUNCIL OF THE YANKTON SIOUX TRIBE. THEY ARE CURRENTLY ALSO ACTING AS THE SCHOOL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ANNUAL AUDIT IS MADE PUBLIC THROUGH THE FEDERAL AUDIT CLEARINGHOUSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL HAS COMPLIED WITH AUDIT REQUIREMENTS AND THE REQUIRED AUDITS HAVE BEEN COMPLETED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Not undergone required audits or steps for audit part XII line 3b
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010451069
IRS990/TotalAssetsEOYAmt010917013
IRS990/TotalAssetsGrp/BOYAmt010451069
IRS990/TotalAssetsGrp/EOYAmt010917013
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05505056
IRS990/TotalEmployeeCnt0158
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0440673
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05430152
IRS990/TotalFunctionalExpensesGrp/TotalAmt05870825
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02226609
IRS990/TotalLiabilitiesEOYAmt02901517
IRS990/TotalLiabilitiesGrp/BOYAmt02226609
IRS990/TotalLiabilitiesGrp/EOYAmt02901517
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08224460
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08015496
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt05430152
IRS990/TotalProgramServiceRevenueAmt0151920
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0156805
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05661861
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010451069
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010917013
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt02959
IRS990/TravelGrp/ProgramServicesAmt065782
IRS990/TravelGrp/TotalAmt068741
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt08224460
IRS990/UnrestrictedNetAssetsGrp/EOYAmt08015496
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOLENE ARROW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SUPERINTENDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06053842212
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARTY INDIAN SCHOOL BOARD INC
ReturnHeader/Filer/BusinessNameControlTxt0MART
ReturnHeader/Filer/EIN0460335375
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 187
ReturnHeader/Filer/USAddress/CityNm0MARTY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057361
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460457037
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bures and Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0716 West Highway 46
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wagner
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057380
ReturnHeader/PreparerPersonGrp/PhoneNum06053843439
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANK BURES

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$26.1$14.5$11.6$7.78$7.59$0.18
2023Detailed filing. Detailed filing data is available for this year.$22.5$11.1$11.4$8.28$7.74$0.54
2022Detailed filing. Detailed filing data is available for this year.$22.2$11.3$10.9$9.44$8.54$0.90
2021Detailed filing. Detailed filing data is available for this year.$22.8$13.0$9.81$13.8$11.0$2.79
2020Detailed filing. Detailed filing data is available for this year.$15.0$7.99$7.02$6.45$6.77$0.33
2019Detailed filing. Detailed filing data is available for this year.$12.7$5.35$7.35$6.91$7.20$0.30
2018Detailed filing. Detailed filing data is available for this year.$12.0$4.36$7.64$6.57$6.75$0.17
2017Detailed filing. Detailed filing data is available for this year.$11.9$4.10$7.81$6.26$6.34$0.08
2016Detailed filing. Detailed filing data is available for this year.$12.2$4.26$7.89$5.63$5.75$0.12
2015Detailed filing. Detailed filing data is available for this year.$10.9$2.90$8.02$5.66$5.87$0.21
2014Detailed filing. Detailed filing data is available for this year.$10.5$2.23$8.22$6.39$6.29$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$2.42$8.12$7.23
2012Summary only. Only limited summary data is available for this year.$12.0$3.68$8.27$7.54$7.70$0.16
2011Summary only. Only limited summary data is available for this year.$12.8$4.36$8.43$8.03$7.19$0.84