Civic Intelligence

Lower Brule Community College Inc

EIN 46-0430791 • 501(c)3 • Lower Brule, SD

Profile

Lower brule community college is dedicated to providing an effective post- secondary educational program rooted in the virtues of the oceti sakowin (seven council fires).

PO Box 230Lower Brule, SD 57548

www.lowerbrulecc.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.14x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

84th percentile

29%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

-1.2%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$1,819,829

Down $58,549 (-3.1%) from 2024

Liabilities

Up

$222,783

Up $18,446 (+9.0%) from 2024

Net Assets

Down

$1,597,046

Down $76,995 (-4.6%) from 2024

Operations
Liabilities / Revenue59th percentileNet Margin80th percentile

Revenue

Up

$1,332,275

Up $113,544 (+9.3%) from 2024

Expenses

Up

$1,396,268

Up $249,973 (+22%) from 2024

Net Income

Down

-$63,993

Down $136,429 (-188%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,222,857Liabilities 2010: $34,546Net Assets 2010: $1,188,3112010Assets 2011: $1,090,568Liabilities 2011: $10,368Net Assets 2011: $1,080,2002011Assets 2012: $825,605Liabilities 2012: $51,953Net Assets 2012: $773,6522012Assets 2013: $758,936Liabilities 2013: $35,922Net Assets 2013: $723,0142013Assets 2014: $750,131Liabilities 2014: $33,499Net Assets 2014: $716,6322014Assets 2015: $610,129Liabilities 2015: $28,241Net Assets 2015: $581,8882015Assets 2016: $709,575Liabilities 2016: $127,198Net Assets 2016: $582,3772016Assets 2017: $556,421Liabilities 2017: $53,900Net Assets 2017: $502,5212017Assets 2018: $523,585Liabilities 2018: $69,918Net Assets 2018: $453,6672018Assets 2019: $440,876Liabilities 2019: $67,932Net Assets 2019: $372,9442019Assets 2020: $741,748Liabilities 2020: $256,109Net Assets 2020: $485,6392020Assets 2021: $894,494Liabilities 2021: $243,442Net Assets 2021: $651,0522021Assets 2022: $1,416,137Liabilities 2022: $252,446Net Assets 2022: $1,163,6912022Assets 2023: $1,832,471Liabilities 2023: $203,329Net Assets 2023: $1,629,1422023Assets 2024: $1,878,378Liabilities 2024: $204,337Net Assets 2024: $1,674,0412024Assets 2025: $1,819,829Liabilities 2025: $222,783Net Assets 2025: $1,597,0462025

Highlighted filing

2025

Assets$1,819,829
Liabilities$222,783
Net Assets$1,597,046
Open 2025 Filing

Operations Trend

Revenue Growth33rd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,054,9332010Revenue 2011: $718,519Expenses 2011: $835,591Net Income 2011: -$117,0722011Expenses 2012: $822,5682012Expenses 2013: $804,8642013Revenue 2014: $770,245Expenses 2014: $776,626Net Income 2014: -$6,3812014Revenue 2015: $628,003Expenses 2015: $762,746Net Income 2015: -$134,7432015Revenue 2016: $1,127,859Expenses 2016: $1,127,370Net Income 2016: $4892016Revenue 2017: $1,335,251Expenses 2017: $1,415,107Net Income 2017: -$79,8562017Revenue 2018: $1,129,338Expenses 2018: $1,178,192Net Income 2018: -$48,8542018Revenue 2019: $1,067,703Expenses 2019: $999,987Net Income 2019: $67,7162019Revenue 2020: $1,014,252Expenses 2020: $901,557Net Income 2020: $112,6952020Revenue 2021: $1,103,859Expenses 2021: $938,446Net Income 2021: $165,4132021Revenue 2022: $1,520,864Expenses 2022: $1,008,225Net Income 2022: $512,6392022Revenue 2023: $1,502,039Expenses 2023: $1,070,006Net Income 2023: $432,0332023Revenue 2024: $1,218,731Expenses 2024: $1,146,295Net Income 2024: $72,4362024Revenue 2025: $1,332,275Expenses 2025: $1,396,268Net Income 2025: -$63,9932025

Highlighted filing

2025

Revenue$1,332,275
Expenses$1,396,268
Net Income-$63,993
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,819,829
Liabilities
$222,783
Net assets
$1,597,046
Revenue
$1,332,275
Expenses
$1,396,268
Net income
-$63,993
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.82$0.22$1.60$1.33$1.40$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.88$0.20$1.67$1.22$1.15$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.83$0.20$1.63$1.50$1.07$0.43
2022Detailed filing. Detailed filing data is available for this year.$1.42$0.25$1.16$1.52$1.01$0.51
2021Detailed filing. Detailed filing data is available for this year.$0.89$0.24$0.65$1.10$0.94$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.26$0.49$1.01$0.90$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.44$0.07$0.37$1.07$1.00$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.07$0.45$1.13$1.18$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.05$0.50$1.34$1.42$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.13$0.58$1.13$1.13$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.61$0.03$0.58$0.63$0.76$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.03$0.72$0.77$0.78$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.04$0.72$0.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.05$0.77$0.82
2011Summary only. Only limited summary data is available for this year.$1.09$0.01$1.08$0.72$0.84$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.03$1.19$1.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 26, 2026
Return Version
2024v5.0
Gross Receipts
$1,332,275
Mission and Program Overview

Mission

Lower brule community college is dedicated to providing an effective post- secondary educational program rooted in the virtues of the oceti sakowin (seven council fires).

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,680,829$1,640,921▼ $39,908
Prepaid Expenses and Deferred Charges$131,782$115,031▼ $16,751
Accounts Receivable$34,033$39,045▲ $5,012
Land, Buildings, and Equipment, Net$16,487$10,657▼ $5,830
Inventories for Sale or Use$9,196$8,577▼ $619
Savings and Temporary Cash Investments$6,051$5,598▼ $453
Total Assets$1,878,378$1,819,829▼ $58,549
Liabilities
Mortgage Notes Payable Secured by Investment Property$150,000$150,000→ $0
Accounts Payable and Accrued Expenses$54,337$72,783▲ $18,446
Total Liabilities$204,337$222,783▲ $18,446
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,674,041$1,597,046▼ $76,995
Total Net Assets Fund Balance$1,674,041$1,597,046▼ $76,995
Total Liabilities and Net Assets / Fund Balance$1,878,378$1,819,829▼ $58,549

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,800$116,346$118,146
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Natalie AndersonPresidentFT$207,541$3,000$210,541
Boyd GourneauVice Chair-$1,425-$1,425
Joelle BatteseSecretary-$1,425-$1,425
Lydia SkunkBoard Member-$1,425-$1,425
Cody RussellChair Person-$1,400-$1,400
Marlene CroweBoard Member-$1,350-$1,350
Wilma WilsonTreasurer-$1,350-$1,350
Revenue and Support

Revenue Composition

Contributions and Grants
$128,650
Program Service Revenue
$1,193,233
Investment Income
$7,648
Other Revenue
$2,744
All Other Contributions
$128,650
Change in Net Assets
$-63,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$891,142
Other Expenses$505,126
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$607,872$95,683-$703,555
Other Employee Benefits$108,722$11,383-$120,105
All Other Expenses$89,614$5,843-$95,457
Payroll Taxes$49,613$7,809-$57,422
Other Expenses$24,436--$24,436
Fees for Services Accounting$21,500--$21,500
Insurance$16,842--$16,842
Office Expenses$14,221$1,580-$15,801
Occupancy$12,000--$12,000
Pension Plan Contributions$10,060--$10,060
Interest$7,692--$7,692
Depreciation Depletion$5,830--$5,830
Advertising$231--$231
Total Functional Expenses$1,273,970$122,298$0$1,396,268
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
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The 990 is prepared by a licensed cpa firm. The board reviews and approves the 990 before filing.”

Form 990, Page 6, Part VI, Line 12C

“Each director and officer is required to complete an annual conflict of interest statement. The board shall review such annual statements and take such other actions as are necessary for effective oversight of this policy. Anyone having a conflict must leave the meeting during any discussion or vote involving the conflict.”

Form 990, Page 6, Part VI, Line 15A

“Gathered information from similar colleges when hiring executive director.”

Form 990, Page 6, Part VI, Line 15B

“The college has no other officers or key employees, but would follow the same procedures in line 15a if applicable”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy and financial statements are available to the public only on request and with board of director approval.”

Filing and Contact Details

Filer

Filer Name
Lower Brule Community College Inc
EIN
46-0430791
Phone
6054739232
Address
PO BOX 230, LOWER BRULE, SD 57548

Signing Officer

Name
Natalie Anderson
Title
President
Phone
6054739232
Signed
2026-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cody Russell
Formed
1993
Voting Board Members
6
Independent Board Members
6
Employees
32

Preparer

Firm
Elo Prof LLC
Address
PO BOX 249, MITCHELL, SD 57301
Preparer
Lucas H Hauert CPA
Phone
6059967717
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book to tax 629 adjust py net assets to actual -13,631 total -13,002”

Raw XML Appendix386 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.

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IRS990/OtherExpensesGrp/TotalAmt324436
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02744
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02744
IRS990/OtherRevenueTotalAmt02744
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt095683
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0607872
IRS990/OtherSalariesAndWagesGrp/TotalAmt0703555
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07809
IRS990/PayrollTaxesGrp/ProgramServicesAmt049613
IRS990/PayrollTaxesGrp/TotalAmt057422
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010060
IRS990/PensionPlanContributionsGrp/TotalAmt010060
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0131782
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0115031
IRS990/PrincipalOfficerNm0CODY RUSSELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL SERVICE CONTRACT
IRS990/ProgramServiceRevenueGrp/Desc1TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc2BOOKSTORE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01016954
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1164542
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt211737
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01016954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1164542
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211737
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0115889
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08371
IRS990/PYOtherExpensesAmt0360635
IRS990/PYOtherRevenueAmt0604
IRS990/PYProgramServiceRevenueAmt01093867
IRS990/PYRevenuesLessExpensesAmt072436
IRS990/PYSalariesCompEmpBnftPaidAmt0785660
IRS990/PYTotalExpensesAmt01146295
IRS990/PYTotalRevenueAmt01218731
IRS990/ReconcilationRevenueExpnssAmt0-63993
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01193233
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06051
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05598
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01800
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0116346
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0118146
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01800
IRS990ScheduleE/ComplianceWithRevProc7550Ind0false
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/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE COLLEGE HAS A NON-DISCRIMINATORY POLICY AND THAT POLICY IS INCLUDED IN ALL CATALOGUES, BROCHURES, ANNOUNCEMENTS, AND OTHER COMMUNICATIONS TO THE PUBLIC
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE COLLEGE RECEIVES A TRIBAL-CONTROLLED SCHOOL GRANT THROUGH SINTE GLESKA UNIVERSITY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE COLLEGE FOLLOWS INDIAN PREFERENCE POLICIES AS ALLOWED BY LAW.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 7
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount03000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0NATALIE ANDERSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0210541
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PREPARED BY A LICENSED CPA FIRM. THE BOARD REVIEWS AND APPROVES THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH DIRECTOR AND OFFICER IS REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT. THE BOARD SHALL REVIEW SUCH ANNUAL STATEMENTS AND TAKE SUCH OTHER ACTIONS AS ARE NECESSARY FOR EFFECTIVE OVERSIGHT OF THIS POLICY. ANYONE HAVING A CONFLICT MUST LEAVE THE MEETING DURING ANY DISCUSSION OR VOTE INVOLVING THE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GATHERED INFORMATION FROM SIMILAR COLLEGES WHEN HIRING EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COLLEGE HAS NO OTHER OFFICERS OR KEY EMPLOYEES, BUT WOULD FOLLOW THE SAME PROCEDURES IN LINE 15A IF APPLICABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ONLY ON REQUEST AND WITH BOARD OF DIRECTOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK TO TAX 629 ADJUST PY NET ASSETS TO ACTUAL -13,631 TOTAL -13,002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01878378
IRS990/TotalAssetsEOYAmt01819829
IRS990/TotalAssetsGrp/BOYAmt01878378
IRS990/TotalAssetsGrp/EOYAmt01819829
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0128650
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122298
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01273970
IRS990/TotalFunctionalExpensesGrp/TotalAmt01396268
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0204337
IRS990/TotalLiabilitiesEOYAmt0222783
IRS990/TotalLiabilitiesGrp/BOYAmt0204337
IRS990/TotalLiabilitiesGrp/EOYAmt0222783
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01674041
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01597046
IRS990/TotalProgramServiceExpensesAmt01273970
IRS990/TotalProgramServiceRevenueAmt01193233
IRS990/TotalReportableCompFromOrgAmt0218916
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01203625
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01332275
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01878378
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01819829
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 230
IRS990/USAddress/CityNm0LOWER BRULE
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057548
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LOWERBRULECC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NATALIE ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06054739232
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER BRULE COMMUNITY COLLEGE INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0460430791
ReturnHeader/Filer/PhoneNum06054739232
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 230
ReturnHeader/Filer/USAddress/CityNm0LOWER BRULE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057548
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460434947
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELO PROF LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 249
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MITCHELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057301
ReturnHeader/PreparerPersonGrp/PhoneNum06059967717
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LUCAS H HAUERT CPA
ReturnHeader/ReturnTs02026-02-27T14:54:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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