Civic Intelligence

Lower Brule Community College Inc.

990 • Fiscal year 2017 • EIN 46-0430791

Jul 01, 2016 to Jun 30, 2017 • Filed on Apr 24, 2018

Organization ProfileWWW.LOWERBRULECC.ORG
PO Box 230Lower Brule, SD 57548

(605) 473-9232

Siviq Scores

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

Liabilities / Assets

51st percentile

0.10x

Higher debt load relative to assets than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

34th percentile

0.04x

Higher debt load relative to revenue than 34% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

26th percentile

-6.0%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

82nd percentile

$140,789

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

6th percentile

-22%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

72nd percentile

18%

Faster revenue growth than 72% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$556,421

Down $153,154 (-22%) from 2016

Net Assets

Down

$502,521

Down $79,856 (-14%) from 2016

Liabilities

Down

$53,900

Down $73,298 (-58%) from 2016

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin26th percentile

Revenue

Up

$1,335,251

Up $207,392 (+18%) from 2016

Expenses

Up

$1,415,107

Up $287,737 (+26%) from 2016

Net Income

Down

-$79,856

Down $80,345 (-16430%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth6th 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

2017

Assets$556,421
Liabilities$53,900
Net Assets$502,521
Open 2017 Filing

Operations Trend

Revenue Growth72nd percentile

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

2017

Revenue$1,335,251
Expenses$1,415,107
Net Income-$79,856
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Apr 24, 2018
Return Version
2016v3.1
Gross Receipts
$1,364,803
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
Rtn Earn Endowment Incm Other Fnds$582,377$502,521▼ $79,856
Accounts Receivable$65,301$280,098▲ $214,797
Cash and Non-Interest-Bearing Accounts$105,581$170,052▲ $64,471
Land, Buildings, and Equipment, Net$70,905$60,646▼ $10,259
Inventories for Sale or Use$16,271$17,944▲ $1,673
Pledges and Grants Receivable$15,000$15,000→ $0
Prepaid Expenses and Deferred Charges$24,106$6,741▼ $17,365
Savings and Temporary Cash Investments$412,411$5,940▼ $406,471
Total Assets$709,575$556,421▼ $153,154
Liabilities
Accounts Payable and Accrued Expenses$127,198$53,900▼ $73,298
Total Liabilities$127,198$53,900▼ $73,298
Net Assets / Fund Balance
Total Net Assets Fund Balance$582,377$502,521▼ $79,856
Total Liabilities and Net Assets / Fund Balance$709,575$556,421▼ $153,154

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,646$119,683$143,329
Buildings$37,000$81,146$118,146
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleBaseOtherTotal
Natalie AndersonPresident$130,374$10,415$140,789
Jeshua EstesBoard Member$3,850-$3,850
Cody RussellChairperson$750-$750
Joelle BatteseSecretary$750-$750
Lydia SazueBoard Member$750-$750
Boyd GourneauVice Chair$675-$675
Wilma WilsonTreasurer$525-$525
Revenue and Support

Revenue Composition

Contributions and Grants
$704,625
Program Service Revenue
$617,882
Investment Income
$512
Other Revenue
$12,232
All Other Contributions
$59,322
Change in Net Assets
$-79,856

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,335,251
Revenue Not Reported on Form 990
$29,552
Total Revenue per Audited Statements
$1,364,803
Total Revenue per Form 990
$1,335,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,026,060
Other Expenses$389,047
Total Fundraising Expense$4,797
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$613,777$19,262-$633,039
Current Officers, Directors, Trustees, and Key Employees$74,799$87,201$4,156$166,156
Other Employee Benefits$114,877$14,825$185$129,887
Payroll Taxes$61,668$8,841$333$70,842
Other Expenses$41,495--$41,495
Fees for Services Other$32,604--$32,604
Pension Plan Contributions$22,751$3,262$123$26,136
Office Expenses$17,387$5,796-$23,183
Occupancy$15,097$5,033-$20,130
Fees for Services Accounting-$17,470-$17,470
Insurance$8,328$2,776-$11,104
Depreciation Depletion$9,540$718-$10,258
Travel$5,546$3,226-$8,772
Information Technology$3,416$1,139-$4,555
Advertising-$1,331-$1,331
Conferences and Meetings-$1,134-$1,134
Fees for Services Legal-$875-$875
Interest-$159-$159
Total Functional Expenses$1,237,262$173,048$4,797$1,415,107

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,444,659
Expenses per Audited Statements$1,415,107
Total Expenses per Form 990$1,415,107
Expenses Not Reported on Form 990$29,552
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
Cody RussellBusinessContract for ServiceNo$95,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Page 6, Part VI, Line 11B

“The 990 is prepared by a licensed cpa. 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
2018-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Natalie Anderson
Formed
1993
Legal Domicile
Sd
Voting Board Members
6
Independent Board Members
5
Employees
50

Preparer

Firm
Ketel Thorstenson Llp
Address
PO BOX 3140, RAPID CITY, SD 57709-3140
Preparer
Jean Smith CPA
Phone
6053425630
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Bookstore cost of goods sold netted with revenue for fs 29,552 bookstore cost of goods sold netted with revenue for fs -29,552”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Bookstore cost of goods sold netted with revenue for fs 29,552”

Schedule D, Page 4, Part XII, Line 2D

“Bookstore cost of goods sold netted with revenue for fs 29,552”

Raw XML AppendixShowing 400 of 429 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/BOYAmt0127198
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt053900
IRS990/AccountsReceivableGrp/BOYAmt065301
IRS990/AccountsReceivableGrp/EOYAmt0280098
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0LOWER BRULE COMMUNITY COLLEGE IS DEDICATED TO PROVIDING AN EFFECTIVE POST- SECONDARY EDUCATIONAL PROGRAM ROOTED IN THE VIRTUES OF THE OCETI SAKOWIN (SEVEN COUNCIL FIRES).
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01331
IRS990/AdvertisingGrp/TotalAmt01331
IRS990/AllOtherContributionsAmt059322
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0NATALIE BERGQUIST
IRS990/BooksInCareOfDetail/PhoneNum06054739232
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 230
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOWER BRULE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057548
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0true
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0105581
IRS990/CashNonInterestBearingGrp/EOYAmt0170052
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt04156
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt087201
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt074799
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0166156
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01134
IRS990/ConferencesMeetingsGrp/TotalAmt01134
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt029552
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0704625
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0512
IRS990/CYOtherExpensesAmt0389047
IRS990/CYOtherRevenueAmt012232
IRS990/CYProgramServiceRevenueAmt0617882
IRS990/CYRevenuesLessExpensesAmt0-79856
IRS990/CYSalariesCompEmpBnftPaidAmt01026060
IRS990/CYTotalExpensesAmt01415107
IRS990/CYTotalFundraisingExpenseAmt04797
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01335251
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0718
IRS990/DepreciationDepletionGrp/ProgramServicesAmt09540
IRS990/DepreciationDepletionGrp/TotalAmt010258
IRS990/Desc0WITH OUR AFFILIATION WITH SINTE GLESKA UNIVERSITY IN MISSION, SD, LOWER BRULE COMMUNITY COLLEGE OFFERS FOUR AA DEGREES (ARTS & SCIENCE, BUSINESS ADMINISTRATION, HUMAN SERVICES, AND EDUCATION). AN AVERAGE OF 90 STUDENTS ATTENDED DURING FISCAL YEAR 2017.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt050
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01237262
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt017470
IRS990/FeesForServicesAccountingGrp/TotalAmt017470
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0875
IRS990/FeesForServicesLegalGrp/TotalAmt0875
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt032604
IRS990/FeesForServicesOtherGrp/TotalAmt032604
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt610415
IRS990/Form990PartVIISectionAGrp/PersonNm0JESHUA ESTES
IRS990/Form990PartVIISectionAGrp/PersonNm1CODY RUSSELL
IRS990/Form990PartVIISectionAGrp/PersonNm2JOELLE BATTESE
IRS990/Form990PartVIISectionAGrp/PersonNm3LYDIA SAZUE
IRS990/Form990PartVIISectionAGrp/PersonNm4BOYD GOURNEAU
IRS990/Form990PartVIISectionAGrp/PersonNm5WILMA WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm6NATALIE ANDERSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt03850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1750
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2750
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3750
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4675
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5525
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6130374
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0645303
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01364803
IRS990/GrossSalesOfInventoryAmt035871
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01139
IRS990/InformationTechnologyGrp/ProgramServicesAmt03416
IRS990/InformationTechnologyGrp/TotalAmt04555
IRS990/InsuranceGrp/ManagementAndGeneralAmt02776
IRS990/InsuranceGrp/ProgramServicesAmt08328
IRS990/InsuranceGrp/TotalAmt011104
IRS990/InterestGrp/ManagementAndGeneralAmt0159
IRS990/InterestGrp/TotalAmt0159
IRS990/InventoriesForSaleOrUseGrp/BOYAmt016271
IRS990/InventoriesForSaleOrUseGrp/EOYAmt017944
IRS990/InvestmentIncomeGrp/ExclusionAmt0512
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0512
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0200829
IRS990/LandBldgEquipBasisNetGrp/BOYAmt070905
IRS990/LandBldgEquipBasisNetGrp/EOYAmt060646
IRS990/LandBldgEquipCostOrOtherBssAmt0261475
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0LOWER BRULE COMMUNITY COLLEGE IS DEDICATED TO PROVIDING AN EFFECTIVE POST- SECONDARY EDUCATIONAL PROGRAM ROOTED IN THE VIRTUES OF THE OCETI SAKOWIN (SEVEN COUNCIL FIRES).
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0582377
IRS990/NetAssetsOrFundBalancesEOYAmt0502521
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt06319
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt06319
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05033
IRS990/OccupancyGrp/ProgramServicesAmt015097
IRS990/OccupancyGrp/TotalAmt020130
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05796
IRS990/OfficeExpensesGrp/ProgramServicesAmt017387
IRS990/OfficeExpensesGrp/TotalAmt023183
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0185
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014825
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0114877
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0129887
IRS990/OtherExpensesGrp/Desc0GRANT PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc2INSTRUCTIONAL SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0160100
IRS990/OtherExpensesGrp/ProgramServicesAmt155877
IRS990/OtherExpensesGrp/ProgramServicesAmt241495
IRS990/OtherExpensesGrp/TotalAmt0160100
IRS990/OtherExpensesGrp/TotalAmt155877
IRS990/OtherExpensesGrp/TotalAmt241495
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05913
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05913
IRS990/OtherRevenueTotalAmt05913
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019262
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0613777
IRS990/OtherSalariesAndWagesGrp/TotalAmt0633039
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0333
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08841
IRS990/PayrollTaxesGrp/ProgramServicesAmt061668
IRS990/PayrollTaxesGrp/TotalAmt070842
IRS990/PensionPlanContributionsGrp/FundraisingAmt0123
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03262
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt022751
IRS990/PensionPlanContributionsGrp/TotalAmt026136
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt015000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt015000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024106
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06741
IRS990/PrincipalOfficerNm0NATALIE ANDERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL SERVICE CONTRACT
IRS990/ProgramServiceRevenueGrp/Desc1TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0471100
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1146782
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0471100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1146782
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0642761
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01515
IRS990/PYOtherExpensesAmt0417069
IRS990/PYOtherRevenueAmt040755
IRS990/PYProgramServiceRevenueAmt0442828
IRS990/PYRevenuesLessExpensesAmt0489
IRS990/PYSalariesCompEmpBnftPaidAmt0710301
IRS990/PYTotalExpensesAmt01127370
IRS990/PYTotalRevenueAmt01127859
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-79856
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0630114
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0582377
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0502521
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0412411
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05940
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt037000
IRS990ScheduleD/BuildingsGrp/DepreciationAmt081146
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0118146
IRS990ScheduleD/EquipmentGrp/BookValueAmt023646
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0119683
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0143329
IRS990ScheduleD/ExpensesNotReportedAmt029552
IRS990ScheduleD/ExpensesSubtotalAmt01415107
IRS990ScheduleD/OtherExpensesIncludedAmt029552
IRS990ScheduleD/OtherRevenueAmt029552
IRS990ScheduleD/RevenueNotReportedAmt029552
IRS990ScheduleD/RevenueSubtotalAmt01335251
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOKSTORE COST OF GOODS SOLD NETTED WITH REVENUE FOR FS 29,552
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BOOKSTORE COST OF GOODS SOLD NETTED WITH REVENUE FOR FS 29,552
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt060646
IRS990ScheduleD/TotalExpensesPerForm990Amt01415107
IRS990ScheduleD/TotalRevenuePerForm990Amt01335251
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01364803
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01444659
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
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CODY RUSSELL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BUSINESS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt095000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONTRACT FOR SERVICE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0CODY RUSSELL, BOARD CHAIRMAN, IS SUPERINTENDENT OF CROW CREEK SCHOOLS. LOWER BRULE COMMUNITY COLLEGE HAS SIGNED A CONTRACT WITH CROW CREEK SCHOOLS TO PROVIDE EDUCATIONAL SERVICES. THE CONTRACT WAS APPROVED BY THE BOARD OF DIRECTORS OF BOTH ORGANIZATIONS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PREPARED BY A LICENSED CPA. 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/ExplanationTxt5BOOKSTORE COST OF GOODS SOLD NETTED WITH REVENUE FOR FS 29,552 BOOKSTORE COST OF GOODS SOLD NETTED WITH REVENUE FOR FS -29,552
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/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0709575
IRS990/TotalAssetsEOYAmt0556421
IRS990/TotalAssetsGrp/BOYAmt0709575
IRS990/TotalAssetsGrp/EOYAmt0556421
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0704625
IRS990/TotalEmployeeCnt050
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04797
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0173048
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01237262
IRS990/TotalFunctionalExpensesGrp/TotalAmt01415107
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0127198
IRS990/TotalLiabilitiesEOYAmt053900
IRS990/TotalLiabilitiesGrp/BOYAmt0127198
IRS990/TotalLiabilitiesGrp/EOYAmt053900
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0582377
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0502521
IRS990/TotalOtherCompensationAmt010415
IRS990/TotalProgramServiceExpensesAmt01237262
IRS990/TotalProgramServiceRevenueAmt0617882
IRS990/TotalReportableCompFromOrgAmt0137674
IRS990/TotalRevenueGrp/ExclusionAmt0512
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0630114
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01335251
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0709575
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0556421
IRS990/TravelGrp/ManagementAndGeneralAmt03226
IRS990/TravelGrp/ProgramServicesAmt05546
IRS990/TravelGrp/TotalAmt08772
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/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LOWERBRULECC.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$556,421
Liabilities
$53,900
Net assets
$502,521
Revenue
$1,335,251
Expenses
$1,415,107
Net income
-$79,856
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