Civic Intelligence

Wounded Knee District School

990 • Fiscal year 2018 • EIN 46-0372886

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 09, 2018

Organization ProfileWOUNDEDKNEESCHOOL.ORG
PO Box 350 100 Main StreetManderson, SD 57756

(605) 867-4355

Siviq Scores

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

Liabilities / Assets

48th percentile

0.08x

Higher debt load relative to assets than 48% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

40th percentile

0.06x

Higher debt load relative to revenue than 40% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

42nd percentile

$40,198

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

40th percentile

0.1%

Faster revenue growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$2,627,940

Down $369,308 (-12%) from 2017

Net Assets

Down

$2,425,645

Down $418,330 (-15%) from 2017

Liabilities

Up

$202,295

Up $49,022 (+32%) from 2017

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin19th percentile

Revenue

Up

$3,509,812

Up $3,886 (+0.1%) from 2017

Expenses

Down

$3,928,145

Down $206,148 (-5.0%) from 2017

Net Income

Up

-$418,333

Up $210,034 (+33%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth11th 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: $1,314,064Liabilities 2011: $711,451Net Assets 2011: $602,6132011Assets 2012: $1,102,362Liabilities 2012: $584,475Net Assets 2012: $517,8872012Assets 2013: $1,279,418Liabilities 2013: $846,633Net Assets 2013: $432,7852013Assets 2014: $1,285,920Liabilities 2014: $870,126Net Assets 2014: $415,7942014Assets 2015: $2,777,453Liabilities 2015: $2,384,763Net Assets 2015: $392,6902015Assets 2016: $3,669,455Liabilities 2016: $197,113Net Assets 2016: $3,472,3422016Assets 2017: $2,997,248Liabilities 2017: $153,273Net Assets 2017: $2,843,9752017Assets 2018: $2,627,940Liabilities 2018: $202,295Net Assets 2018: $2,425,6452018Assets 2019: $2,499,363Liabilities 2019: $219,009Net Assets 2019: $2,280,3542019Assets 2020: $3,027,210Liabilities 2020: $216,744Net Assets 2020: $2,810,4662020Assets 2021: $5,393,036Liabilities 2021: $251,120Net Assets 2021: $5,141,9162021Assets 2022: $6,440,128Liabilities 2022: $523,106Net Assets 2022: $5,917,0222022Assets 2023: $7,207,113Liabilities 2023: $451,785Net Assets 2023: $6,755,3282023

Highlighted filing

2018

Assets$2,627,940
Liabilities$202,295
Net Assets$2,425,645
Open 2018 Filing

Operations Trend

Revenue Growth40th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,925,219Expenses 2011: $2,989,804Net Income 2011: -$64,5852011Expenses 2012: $2,727,5272012Expenses 2013: $2,479,0942013Revenue 2014: $2,508,524Expenses 2014: $2,525,515Net Income 2014: -$16,9912014Revenue 2015: $3,062,510Expenses 2015: $3,085,614Net Income 2015: -$23,1042015Revenue 2016: $4,274,286Expenses 2016: $3,227,981Net Income 2016: $1,046,3052016Revenue 2017: $3,505,926Expenses 2017: $4,134,293Net Income 2017: -$628,3672017Revenue 2018: $3,509,812Expenses 2018: $3,928,145Net Income 2018: -$418,3332018Revenue 2019: $3,600,911Expenses 2019: $3,746,199Net Income 2019: -$145,2882019Revenue 2020: $4,220,731Expenses 2020: $3,667,205Net Income 2020: $553,5262020Revenue 2021: $6,557,576Expenses 2021: $4,226,124Net Income 2021: $2,331,4522021Revenue 2022: $4,607,169Expenses 2022: $3,840,527Net Income 2022: $766,6422022Revenue 2023: $4,960,547Expenses 2023: $4,122,241Net Income 2023: $838,3062023

Highlighted filing

2018

Revenue$3,509,812
Expenses$3,928,145
Net Income-$418,333
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 9, 2018
Return Version
2017v2.2
Gross Receipts
$3,639,160
Mission and Program Overview

Mission

To provide elementary education to the children of the pine ridge reservation

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,293,538$1,854,758▼ $438,780
Savings and Temporary Cash Investments$2,365,952$1,827,060▼ $538,892
Land, Buildings, and Equipment, Net$550,435$586,685▲ $36,250
Pd in Cap Srpls Land Bldg Eqp Fund$550,437$570,887▲ $20,450
Pledges and Grants Receivable$60,493$193,340▲ $132,847
Accounts Receivable$12,260$14,258▲ $1,998
Inventories for Sale or Use$5,005$5,016▲ $11
Prepaid Expenses and Deferred Charges$3,103$1,581▼ $1,522
Total Assets$2,997,248$2,627,940▼ $369,308
Liabilities
Accounts Payable and Accrued Expenses$145,685$194,869▲ $49,184
Other Liabilities$7,588$7,426▼ $162
Total Liabilities$153,273$202,295▲ $49,022
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,843,975$2,425,645▼ $418,330
Total Liabilities and Net Assets / Fund Balance$2,997,248$2,627,940▼ $369,308

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$98,940$1,277,298$1,376,238
Equipment$445,715$872,280$1,317,995
Land$42,030-$42,030

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$1,676,118$3,474,169▲ $3,412$3,338,040$1,266,148
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alice PhelpsPrincipalFT$40,198$40,198
Misty TyonBusiness ManagerFT$35,483$35,483
Betty OrourkeBoard Member-$9,060$9,060
Darla SwainSecretary-$8,910$8,910
Randi GibbonsVice Chairman-$8,610$8,610
Karen White ButterflyChairman-$8,573$8,573
Paul Pawnee LegginsBoard Member-$8,460$8,460
Karen PourierTreasurer-$8,373$8,373
Timothy SteeleBoard Member-$8,200$8,200

Highest Paid Contractors

ContractorServicesLocationCompensation
American Indian Inst For InnovationSpecial Education407 S BERRY PINE RD, Rapid City, SD 57702$341,707
Revenue and Support

Revenue Composition

Contributions and Grants
$3,524,380
Program Service Revenue
$0
Investment Income
$-8,532
Other Revenue
$-6,036
All Other Contributions
$59,567
Change in Net Assets
$-418,333

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,623,216
Revenue Not Reported on Financial Statements
$-113,404
Other Revenue Adjustments
$-113,404
Total Revenue per Audited Statements
$3,623,216
Total Revenue per Form 990
$3,509,812
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,383,897
Other Expenses$1,544,248
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,625,521$142,541-$1,768,062
Fees for Services Other$409,724$28,190-$437,914
Office Expenses$183,532$80,328-$263,860
Current Officers, Directors, Trustees, and Key Employees$97,155$130,188-$227,343
Occupancy$199,474--$199,474
Other Employee Benefits$156,055$35,484-$191,539
Payroll Taxes$141,507$22,813-$164,320
Travel$78,221$73,208-$151,429
Depreciation Depletion$97,858$2,002-$99,860
Pension Plan Contributions$26,896$5,737-$32,633
Other Expenses$27,879$2,816-$30,695
Fees for Services Accounting-$29,793-$29,793
Insurance$20,051--$20,051
Conferences and Meetings$18,861--$18,861
Information Technology$9,696--$9,696
Fees for Services Legal-$4,494-$4,494
Interest$1,700--$1,700
Total Functional Expenses$3,370,551$557,594$0$3,928,145

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,041,548
Total Expenses per Form 990$3,928,145
Expenses per Audited Statements$3,928,144
Expenses Not Reported on Form 990$113,404
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Albino GarciaAlice Phelps Brother-in-lawEmploymentNo$59,793
Joshua SteeleSon of Timothy SteeleEmploymentNo$53,162
Marnie BrewerSister of Randi GibbonsEmploymentNo$51,400
David GibbonsRandi Gibbons FatherEmploymentNo$40,137
Eldwin Little DogSon of Timothy SteeleEmploymentNo$39,028
Cynthia Plenty ArrowsSister of Darla SwainEmploymentNo$28,873
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$7,426
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

“An outside management company was hired for a brief time after the former principal resigned and a new one could be recruited.”

Committee meeting documentation Part VI line 8B

“The governing body, the school board, does contemporaneously document the meetings held and written actions undertaken during the year. There are no committees with authority to act on behalf of the governing body. We have therefore answered no to 8b as it does not apply.”

Form 990 governing body review Part VI line 11

“The business manager receives the final version of the form 990 for review. A final copy is then distributed to board members before it is filed with the irs. However, the board may not review it in detail before it is filed as part of their board activities.”

Conflict of interest policy compliance Part VI line 12C

“The school requires all employees to follow the conflict of interest policy. Within this policy, it states that the school will not conduct business with an employee of the school.”

Governing documents etc available to public Part VI line 19

“Copies of our form 1023, forms 900, governing documents, conflict of interest policy and financial statements are all available to the public upon request. Copies will be made as needed for such reequests.”

Filing and Contact Details

Filer

Filer Name
Wounded Knee School District
EIN
46-0372886
Address
PO BOX 350 100 MAIN STREET, MANDERSON, SD 57756

Signing Officer

Name
Barbra Brewer
Title
Business Manage
Phone
6058674355
Signed
2018-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbra Brewer
Formed
1984
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
7
Employees
101

Preparer

Firm
Donna Denker & Associates
Address
PO BOX 3650, RAPID CITY, SD 57709-3650
Preparer
Donna Denker CPA
Phone
6057213382
Supplemental Narrative

Additional Explanations

Audited by an independent accountant Part XII line 2B

“The schools financial statements have been audited by an independent accountant. The school board assumes responsibility for oversight of the audit and selection of an independent accountant. There, however, is no separate committee that assumes that responsibility.”

Explanation of other changes in net assets or fund balances Part XI line 9

“ROUNDING $3”

List of other fees for services expenses Part IX line 11G

“Contractual services - admin serivces $28,190”

Financial Statement Notes

Endowment funds intended uses (Part V, line 4)

“The school receives funding from federal agencies and occasionally private sources that are reported as temporarily restriced until spent on intended purposes as outlined in the grants.”

Other expenses not included on Form 990 (Part XII, line 2D)

“Rental expenses of $113,404 are subtracted from rental revenue on form 990 and then not included in expenses on part ix.”

Other expenses included on Form 990 (Part XII, line 4B)

“ROUNDING $1”

Raw XML AppendixShowing 400 of 536 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0145685
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0194869
IRS990/AccountsReceivableGrp/BOYAmt012260
IRS990/AccountsReceivableGrp/EOYAmt014258
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE ELEMENTARY EDUCATION TO THE CHILDREN OF THE PINE RIDGE RESERVATION
IRS990/AllOtherContributionsAmt059567
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0BARBRA BREWER
IRS990/BooksInCareOfDetail/PhoneNum06058674355
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 350 100 MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0MANDERSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057756
IRS990/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOfficerEntInd0true
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0130188
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt097155
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0227343
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt018861
IRS990/ConferencesMeetingsGrp/TotalAmt018861
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0341707
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0407 S BERRY PINE RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0RAPID CITY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0SD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd057702
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0AMERICAN INDIAN INST FOR INNOVATION
IRS990/ContractorCompensationGrp/ServicesDesc0SPECIAL EDUCATION
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03524380
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-8532
IRS990/CYOtherExpensesAmt01544248
IRS990/CYOtherRevenueAmt0-6036
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-418333
IRS990/CYSalariesCompEmpBnftPaidAmt02383897
IRS990/CYTotalExpensesAmt03928145
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03509812
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02002
IRS990/DepreciationDepletionGrp/ProgramServicesAmt097858
IRS990/DepreciationDepletionGrp/TotalAmt099860
IRS990/Desc0PROVIDE EDUCATION FOR THE CHILDREN WHO ATTEND WOUNDED KNEE DISTRICT SCHOOL, APPROXIMATELY 134 STUDENTS ARE SERVED IN GRADES K-8.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0101
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt03370551
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt029793
IRS990/FeesForServicesAccountingGrp/TotalAmt029793
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04494
IRS990/FeesForServicesLegalGrp/TotalAmt04494
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt028190
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0409724
IRS990/FeesForServicesOtherGrp/TotalAmt0437914
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0BETTY OROURKE
IRS990/Form990PartVIISectionAGrp/PersonNm1KAREN WHITE BUTTERFLY
IRS990/Form990PartVIISectionAGrp/PersonNm2KAREN POURIER
IRS990/Form990PartVIISectionAGrp/PersonNm3TIMOTHY STEELE
IRS990/Form990PartVIISectionAGrp/PersonNm4RANDI GIBBONS
IRS990/Form990PartVIISectionAGrp/PersonNm5DARLA SWAIN
IRS990/Form990PartVIISectionAGrp/PersonNm6PAUL PAWNEE LEGGINS
IRS990/Form990PartVIISectionAGrp/PersonNm7ALICE PHELPS
IRS990/Form990PartVIISectionAGrp/PersonNm8MISTY TYON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt09060
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt18573
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt28373
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt38200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt48610
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt58910
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt68460
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt740198
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt835483
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/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt8BUSINESS MANAGER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01984
IRS990/FormerOfcrEmployeesListedInd0true
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-11944
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt03464813
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt04000
IRS990/GrossReceiptsAmt03639160
IRS990/GrossRentsGrp/RealAmt088387
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt09696
IRS990/InformationTechnologyGrp/TotalAmt09696
IRS990/InsuranceGrp/ProgramServicesAmt020051
IRS990/InsuranceGrp/TotalAmt020051
IRS990/InterestGrp/ProgramServicesAmt01700
IRS990/InterestGrp/TotalAmt01700
IRS990/InventoriesForSaleOrUseGrp/BOYAmt05005
IRS990/InventoriesForSaleOrUseGrp/EOYAmt05016
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03412
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03412
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02149578
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0550435
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0586685
IRS990/LandBldgEquipCostOrOtherBssAmt02736263
IRS990/LegalDomicileStateCd0SD
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt015944
IRS990/LessRentalExpensesGrp/RealAmt0113404
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE ELEMENTARY EDUCATION TO THE CHILDREN OF THE PINE RIDGE RESERVATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02843975
IRS990/NetAssetsOrFundBalancesEOYAmt02425645
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-11944
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-11944
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-25017
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-25017
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0199474
IRS990/OccupancyGrp/TotalAmt0199474
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt080328
IRS990/OfficeExpensesGrp/ProgramServicesAmt0183532
IRS990/OfficeExpensesGrp/TotalAmt0263860
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt03
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035484
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0156055
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0191539
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1STUDENTPARENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02816
IRS990/OtherExpensesGrp/ProgramServicesAmt0171057
IRS990/OtherExpensesGrp/ProgramServicesAmt1105364
IRS990/OtherExpensesGrp/ProgramServicesAmt227879
IRS990/OtherExpensesGrp/TotalAmt0171057
IRS990/OtherExpensesGrp/TotalAmt1105364
IRS990/OtherExpensesGrp/TotalAmt230695
IRS990/OtherLiabilitiesGrp/BOYAmt07588
IRS990/OtherLiabilitiesGrp/EOYAmt07426
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt018981
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt018981
IRS990/OtherRevenueTotalAmt018981
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0142541
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01625521
IRS990/OtherSalariesAndWagesGrp/TotalAmt01768062
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022813
IRS990/PayrollTaxesGrp/ProgramServicesAmt0141507
IRS990/PayrollTaxesGrp/TotalAmt0164320
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0550437
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0570887
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05737
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt026896
IRS990/PensionPlanContributionsGrp/TotalAmt032633
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt060493
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0193340
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03103
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01581
IRS990/PrincipalOfficerNm0BARBRA BREWER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03507040
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04352
IRS990/PYOtherExpensesAmt01942808
IRS990/PYOtherRevenueAmt0-5466
IRS990/PYRevenuesLessExpensesAmt0-628367
IRS990/PYSalariesCompEmpBnftPaidAmt02191485
IRS990/PYTotalExpensesAmt04134293
IRS990/PYTotalRevenueAmt03505926
IRS990/ReconcilationRevenueExpnssAmt0-418333
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-25017
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02293538
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01854758
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02365952
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01827060
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt098940
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01277298
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01376238
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0549511
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01676118
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt03474169
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01266148
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt03412
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt03338040
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0445715
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0872280
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01317995
IRS990ScheduleD/ExpensesNotReportedAmt0113404
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01
IRS990ScheduleD/ExpensesSubtotalAmt03928144
IRS990ScheduleD/LandGrp/BookValueAmt042030
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt042030
IRS990ScheduleD/OtherExpensesIncludedAmt0113404
IRS990ScheduleD/OtherExpensesNotIncludedAmt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07426
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-113404
IRS990ScheduleD/RelatedOrgListSchRInd0true
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-113404
IRS990ScheduleD/RevenueSubtotalAmt03623216
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECEIVES FUNDING FROM FEDERAL AGENCIES AND OCCASIONALLY PRIVATE SOURCES THAT ARE REPORTED AS TEMPORARILY RESTRICED UNTIL SPENT ON INTENDED PURPOSES AS OUTLINED IN THE GRANTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES OF $113,404 ARE SUBTRACTED FROM RENTAL REVENUE ON FORM 990 AND THEN NOT INCLUDED IN EXPENSES ON PART IX.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ROUNDING $1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Endowment funds intended uses (Part V, line 4)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other expenses not included on Form 990 (Part XII, line 2d)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Other expenses included on Form 990 (Part XII, line 4b)
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0586685
IRS990ScheduleD/TotalExpensesPerForm990Amt03928145
IRS990ScheduleD/TotalLiabilityAmt07426
IRS990ScheduleD/TotalRevenuePerForm990Amt03509812
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03623216
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04041548
IRS990ScheduleE/ComplianceWithRevProc7550Ind0false
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0true
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NATIVE AMERICAN PREFERENCE IN HIRING, POLICY AS ADOPTED BY THE BUREAU OF INDIAN AFFAIRS. NO DISCRIMINATION IN REGARDS TO STUDENTS OR RELATED ACTIVITIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Discrimination by race (Questions 5a through 5h)
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt040198
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt135483
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ALICE PHELPS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MISTY TYON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRINCIPAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt040198
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt135483
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MARNIE BREWER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JOSHUA STEELE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2ELDWIN LITTLE DOG
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3CYNTHIA PLENTY ARROWS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm4DAVID GIBBONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm5ALBINO GARCIA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SISTER OF RANDI GIBBONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SON OF TIMOTHY STEELE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2SON OF TIMOTHY STEELE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3SISTER OF DARLA SWAIN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt4RANDI GIBBONS FATHER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt5ALICE PHELPS BROTHER-IN-LAW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd4false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd5false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt051400
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt153162
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt239028
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt328873
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt440137
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt559793

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,627,940
Liabilities
$202,295
Net assets
$2,425,645
Revenue
$3,509,812
Expenses
$3,928,145
Net income
-$418,333
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$7.21$0.45$6.76$4.96$4.12$0.84
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.44$0.52$5.92$4.61$3.84$0.77
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.39$0.25$5.14$6.56$4.23$2.33
2020Summary only. Only limited summary data is available for this year.$3.03$0.22$2.81$4.22$3.67$0.55
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.22$2.28$3.60$3.75$0.15
2018Detailed filing. Detailed filing data is available for this year.$2.63$0.20$2.43$3.51$3.93$0.42
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.00$0.15$2.84$3.51$4.13$0.63
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.67$0.20$3.47$4.27$3.23$1.05
2015Detailed filing. Detailed filing data is available for this year.$2.78$2.38$0.39$3.06$3.09$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.29$0.87$0.42$2.51$2.53$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.85$0.43$2.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.58$0.52$2.73
2011Summary only. Only limited summary data is available for this year.$1.31$0.71$0.60$2.93$2.99$0.06