Civic Intelligence

Lower Brule Community College Inc.

990 • Fiscal year 2013 • EIN 46-0430791

Jul 01, 2012 to Jun 30, 2013 • Filed on Nov 06, 2013

Organization ProfileWWW.LOWERBRULECC.ORG
PO Box 23057548
Siviq Scores

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

Liabilities / Assets

49th percentile

0.05x

Higher debt load relative to assets than 49% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

18th percentile

-8.1%

Faster asset growth than 18% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$758,936

Down $66,669 (-8.1%) from 2012

Net Assets

Down

$723,014

Down $50,638 (-6.5%) from 2012

Liabilities

Down

$35,922

Down $16,031 (-31%) from 2012

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Down

$804,864

Down $17,704 (-2.2%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$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

2013

Assets$758,936
Liabilities$35,922
Net Assets$723,014
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2013

Revenue-
Expenses$804,864
Net Income-
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Nov 6, 2013
Return Version
2012v2.3
Gross Receipts
$812,229
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).

Filing and Contact Details

Filer

EIN
46-0430791
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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation0AT JUNE 30, 2013, THE COLLEGE BELIEVES NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES EXIST. IN ACCORDANCE WITH THE APPLICABLE STATUTE OF LIMITATIONS, THE COLLEGE'S TAX RETURNS COULD BE AUDITED BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED JUNE 30,2009 TO 2012.
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IRS990ScheduleE/Form990ScheduleEPartII/Explanation0THE COLLEGE HAS A NONDISCRIMINATORY POLICY AND THAT POLICY IS INCLUDED IN ALL CATALOGUES BROCHURES ANNOUNCEMENTS AND OTHER COMMUNICATIONS TO THE PUBLIC
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IRS990ScheduleO/GeneralExplanation/Explanation1THE 990 IS PREPARED BY A LICENSED CPA. THE BOARD REVIEWS AND APPROVES THE 990 BEFORE FILING.
IRS990ScheduleO/GeneralExplanation/Explanation2EACH 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/GeneralExplanation/Explanation3UPON REQUEST
IRS990ScheduleO/GeneralExplanation/Explanation4BOOKSTORE COST OF GOODS SOLD NETTED WITH REVENUE FOR FS 58,003 BOOKSTORE COST OF GOODS SOLD NETTED WITH REVENUE FOR FS -58,003
IRS990ScheduleO/GeneralExplanation/Identifier0EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS
IRS990ScheduleO/GeneralExplanation/Identifier1ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
IRS990ScheduleO/GeneralExplanation/Identifier2ENFORCEMENT OF CONFLICTS POLICY
IRS990ScheduleO/GeneralExplanation/Identifier3GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
IRS990ScheduleO/GeneralExplanation/Identifier4RECONCILIATION OF CHANGES - OTHER
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IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990/TheBooksAreInCareOf/TelephoneNumber06054739232
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IRS990/TotalAssetsBOY0825605
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IRS990/TotalAssetsEOY0758936
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IRS990/TotalContributions0447120
IRS990/TotalExpensesCurrentYear0804864
IRS990/TotalExpensesPriorYear0822568
IRS990/TotalFunctionalExpenses/Fundraising00
IRS990/TotalFunctionalExpenses/ManagementAndGeneral0145905
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IRS990/TotalGrossUBI00
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IRS990/TotalLiabNetAssetsFundBalances/EOY0758936
IRS990/TotalNbrEmployees048
IRS990/TotalNbrVolunteers010
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IRS990/TotalNetAssetsFundBalances/EOY0723014
IRS990/TotalOtherCompensation08734
IRS990/TotalOtherRevenue011684
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Document Assets

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Filings

Displayed year

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

Open filing
Assets
$758,936
Liabilities
$35,922
Net assets
$723,014
Revenue
-
Expenses
$804,864
Net income
-
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