Civic Intelligence

Lower Brule Community College Inc.

990 • Fiscal year 2021 • EIN 46-0430791

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 31, 2022

Organization ProfileWWW.LOWERBRULECC.ORG
111 Little Parisan LnLower Brule, SD 57548

(605) 473-9232

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.27x

Higher debt load relative to assets than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

67th percentile

0.22x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

54th percentile

15%

Higher net margin than 54% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

83rd percentile

$143,082

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

68th percentile

21%

Faster asset growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

46th percentile

8.8%

Faster revenue growth than 46% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$894,494

Up $152,746 (+21%) from 2020

Net Assets

Up

$651,052

Up $165,413 (+34%) from 2020

Liabilities

Down

$243,442

Down $12,667 (-4.9%) from 2020

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin54th percentile

Revenue

Up

$1,103,859

Up $89,607 (+8.8%) from 2020

Expenses

Up

$938,446

Up $36,889 (+4.1%) from 2020

Net Income

Up

$165,413

Up $52,718 (+47%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth68th 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

2021

Assets$894,494
Liabilities$243,442
Net Assets$651,052
Open 2021 Filing

Operations Trend

Revenue Growth46th 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

2021

Revenue$1,103,859
Expenses$938,446
Net Income$165,413
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 31, 2022
Return Version
2020v4.0
Gross Receipts
$1,103,859
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$359,530$724,353▲ $364,823
Accounts Receivable$328,462$112,726▼ $215,736
Land, Buildings, and Equipment, Net$34,201$33,979▼ $222
Inventories for Sale or Use$6,869$10,749▲ $3,880
Prepaid Expenses and Deferred Charges$6,741$6,741→ $0
Savings and Temporary Cash Investments$5,945$5,946▲ $1
Total Assets$741,748$894,494▲ $152,746
Liabilities
Accounts Payable and Accrued Expenses$256,109$243,442▼ $12,667
Total Liabilities$256,109$243,442▼ $12,667
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$485,639$651,052▲ $165,413
Total Net Assets Fund Balance$485,639$651,052▲ $165,413
Total Liabilities and Net Assets / Fund Balance$741,748$894,494▲ $152,746

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,400$98,746$118,146
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Natalie AndersonPresidentFT$143,082$143,082
Jeshua EstesBoard Member-$8,750$8,750
Joelle BatteseSecretary-$900$900
Lydia SazueBoard Member-$900$900
Cody RussellChair Person-$825$825
Boyd GourneauVice Chair-$750$750
Wilma WilsonTreasurer-$750$750
Revenue and Support

Revenue Composition

Contributions and Grants
$626,251
Program Service Revenue
$476,328
Investment Income
$1
Other Revenue
$1,279
All Other Contributions
$626,251
Change in Net Assets
$165,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$574,999
Other Expenses$363,447
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$431,169--$431,169
Other Employee Benefits$87,836$4,800-$92,636
All Other Expenses$58,420$8,454-$66,874
Payroll Taxes$35,185$5,538-$40,723
Other Expenses$34,337--$34,337
Insurance$17,276--$17,276
Fees for Services Accounting$13,295--$13,295
Occupancy$12,000--$12,000
Pension Plan Contributions$10,471--$10,471
Interest$8,913--$8,913
Depreciation Depletion$7,672--$7,672
Travel$7,070--$7,070
Information Technology$1,563$1,564-$3,127
Office Expenses$891$1,960-$2,851
Fees for Services Other$197--$197
Advertising$102--$102
Conferences and Meetings$4--$4
Total Functional Expenses$916,130$22,316$0$938,446
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
Address
111 LITTLE PARISAN LN, LOWER BRULE, SD 57548

Signing Officer

Name
Natalie Anderson
Title
President
Phone
6054739232
Signed
2022-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cody Russell
Formed
1993
Voting Board Members
6
Independent Board Members
6
Employees
26

Preparer

Firm
Elo Prof LLC
Address
316 SORENSEN DRIVE, CHAMBERLAIN, SD 57325
Preparer
Robert C Rauenhorst
Phone
6052346055
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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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IRS990ScheduleD/TotalBookValueLandBuildingsAmt019400
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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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
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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/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
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0916130
IRS990/TotalFunctionalExpensesGrp/TotalAmt0938446
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0256109
IRS990/TotalLiabilitiesEOYAmt0243442
IRS990/TotalLiabilitiesGrp/BOYAmt0256109
IRS990/TotalLiabilitiesGrp/EOYAmt0243442
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IRS990/TotalProgramServiceExpensesAmt0916130
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01103859
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0894494
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IRS990/TravelGrp/TotalAmt07070
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057548
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LOWERBRULECC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NATALIE ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06054739232
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER BRULE COMMUNITY COLLEGE INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0460430791
ReturnHeader/Filer/USAddress/AddressLine1Txt0111 LITTLE PARISAN LN
ReturnHeader/Filer/USAddress/CityNm0LOWER BRULE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057548
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460434947
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELO PROF LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0316 SORENSEN DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHAMBERLAIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057325
ReturnHeader/PreparerPersonGrp/PhoneNum06052346055
ReturnHeader/PreparerPersonGrp/PreparationDt02022-03-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT C RAUENHORST
ReturnHeader/ReturnTs02022-03-30T12:40:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0NATALIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ANDERSON
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$894,494
Liabilities
$243,442
Net assets
$651,052
Revenue
$1,103,859
Expenses
$938,446
Net income
$165,413
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