Civic Intelligence

Ihanktonwan Community College

EIN 46-0434429 • 501(c)3 • Marty, SD

Profile

EDUCATIONAL INSTITUTION

PO Box 295Marty, SD 57361

www.iccoyate.com

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

74th percentile

0.32x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

78th percentile

26%

Higher net margin than 78% 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

78th percentile

20%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

15th percentile

-18%

Faster revenue growth than 15% of similar nonprofits.

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

Assets

Up

$3,311,694

Up $921,422 (+39%) from 2023

Liabilities

Up

$907,762

Up $645,978 (+247%) from 2023

Net Assets

Up

$2,403,932

Up $275,444 (+13%) from 2023

Revenue

Up

$984,605

Up $156,751 (+19%) from 2023

Expenses

Up

$709,161

Up $100,088 (+16%) from 2023

Net Income

Up

$275,444

Up $56,663 (+26%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,845,896Liabilities 2011: $106,028Net Assets 2011: $1,739,8682011Assets 2012: $1,882,748Liabilities 2012: $36,800Net Assets 2012: $1,845,9482012Assets 2013: $1,929,588Liabilities 2013: $22,090Net Assets 2013: $1,907,4982013Assets 2014: $1,886,323Liabilities 2014: $13,245Net Assets 2014: $1,873,0782014Assets 2015: $1,859,608Liabilities 2015: $12,583Net Assets 2015: $1,847,0252015Assets 2016: $2,108,997Liabilities 2016: $10,784Net Assets 2016: $2,098,2132016Assets 2017: $1,785,429Liabilities 2017: $12,375Net Assets 2017: $1,773,0542017Assets 2018: $1,920,411Liabilities 2018: $32,098Net Assets 2018: $1,888,3132018Assets 2019: $1,731,875Liabilities 2019: $81,763Net Assets 2019: $1,650,1122019Assets 2020: $1,833,610Liabilities 2020: $214,553Net Assets 2020: $1,619,0572020Assets 2021: $1,690,776Liabilities 2021: $23,206Net Assets 2021: $1,667,5702021Assets 2022: $2,010,828Liabilities 2022: $101,121Net Assets 2022: $1,909,7072022Assets 2023: $2,390,272Liabilities 2023: $261,784Net Assets 2023: $2,128,4882023Assets 2024: $3,311,694Liabilities 2024: $907,762Net Assets 2024: $2,403,9322024

Highlighted filing

2024

Assets$3,311,694
Liabilities$907,762
Net Assets$2,403,932

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $600,9222011Expenses 2012: $465,0782012Revenue 2013: $225,935Expenses 2013: $289,723Net Income 2013: -$63,7882013Revenue 2014: $466,425Expenses 2014: $500,845Net Income 2014: -$34,4202014Revenue 2015: $445,817Expenses 2015: $471,870Net Income 2015: -$26,0532015Revenue 2016: $576,769Expenses 2016: $487,025Net Income 2016: $89,7442016Revenue 2017: $590,609Expenses 2017: $570,384Net Income 2017: $20,2252017Revenue 2018: $700,450Expenses 2018: $585,191Net Income 2018: $115,2592018Revenue 2019: $638,030Expenses 2019: $664,796Net Income 2019: -$26,7662019Revenue 2020: $477,935Expenses 2020: $508,990Net Income 2020: -$31,0552020Revenue 2021: $696,619Expenses 2021: $648,106Net Income 2021: $48,5132021Revenue 2022: $1,011,037Expenses 2022: $791,883Net Income 2022: $219,1542022Revenue 2023: $827,854Expenses 2023: $609,073Net Income 2023: $218,7812023Revenue 2024: $984,605Expenses 2024: $709,161Net Income 2024: $275,4442024

Highlighted filing

2024

Revenue$984,605
Expenses$709,161
Net Income$275,444

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.31$0.91$2.40$0.98$0.71$0.28
2023Detailed filing. Detailed filing data is available for this year.$2.39$0.26$2.13$0.83$0.61$0.22
2022Detailed filing. Detailed filing data is available for this year.$2.01$0.10$1.91$1.01$0.79$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.02$1.67$0.70$0.65$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.83$0.21$1.62$0.48$0.51$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.73$0.08$1.65$0.64$0.66$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.92$0.03$1.89$0.70$0.59$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.79$0.01$1.77$0.59$0.57$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.11$0.01$2.10$0.58$0.49$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.86$0.01$1.85$0.45$0.47$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.89$0.01$1.87$0.47$0.50$0.03
2013Summary only. Only limited summary data is available for this year.$1.93$0.02$1.91$0.23$0.29$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.04$1.85$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.11$1.74$0.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 2, 2025
Return Version
2023v6.0
Gross Receipts
$984,605
Mission and Program Overview

Mission

EDUCATIONAL INSTITUTION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,317,970$2,261,888▲ $943,918
Land, Buildings, and Equipment, Net$978,462$957,674▼ $20,788
Inventories for Sale or Use$55,855$61,397▲ $5,542
Accounts Receivable$37,985$30,735▼ $7,250
Total Assets$2,390,272$3,311,694▲ $921,422
Liabilities
Deferred Revenue$242,903$860,991▲ $618,088
Accounts Payable and Accrued Expenses$13,031$31,096▲ $18,065
Other Liabilities$5,850$15,675▲ $9,825
Total Liabilities$261,784$907,762▲ $645,978
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,128,488$2,403,932▲ $275,444
Total Net Assets Fund Balance$2,128,488$2,403,932▲ $275,444
Total Liabilities and Net Assets / Fund Balance$2,390,272$3,311,694▲ $921,422

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$937,631$695,592$1,633,223
Equipment$20,043$74,397$94,440
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ella Rae StoneExecutive DirectorPT$59,987$59,987
Patti Flying HawkMember at LargePT$1,150$1,150
Mystic CournoyerChair of the BoardPT$1,000$1,000
Shannon OconnorMember at LargePT$1,000$1,000
John Flying HorseMember at LargePT$900$900
Diane MerrickMember at LargePT$350$350
Chiara BruguierMemeber at LargePT$200$200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$969,269
Investment Income
$14,934
Other Revenue
$402
Change in Net Assets
$275,444

Audited Revenue Reconciliation

Revenue per Audited Statements
$984,605
Total Revenue per Audited Statements
$984,605
Total Revenue per Form 990
$984,605
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$374,425
Other Expenses$334,736
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$342,168--$342,168
Occupancy$91,802--$91,802
Fees for Services Other$90,377--$90,377
Depreciation Depletion$42,461--$42,461
Fees for Services Accounting$36,535--$36,535
Payroll Taxes$23,681--$23,681
All Other Expenses$11,048--$11,048
Other Expenses$9,263--$9,263
Other Employee Benefits$8,576--$8,576
Advertising$3,158--$3,158
Travel$2,249--$2,249
Interest$71--$71
Total Functional Expenses$709,161$0$0$709,161

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$709,161
Total Expenses per Audited Statements$709,161
Total Expenses per Form 990$709,161
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leases Payable$10,364
Accrued Payroll$4,935
Payroll Liabilities$376
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Asset material diversion Part VI line 5

The college determined that a restatement of the fund balance and net position at june 30, 2018 was necessary to correct an error in recording grant revenue in fy2018 that should have been deferred. The adjustment decreased fund balance and net position for the year ended june 30,2018 by $211,435 and increased deferred revenue by that amount.

Form 990 governing body review Part VI line 11

Form 990 available to governing board review prior to filing

Governing documents etc available to public Part VI line 19

Documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Ihanktonwan Community College
EIN
46-0434429
Address
PO BOX 295, MARTY, SD 57361

Signing Officer

Name
Ella Rae Stone
Title
Executive Direc
Phone
6053843997
Signed
2025-05-02
Discuss with paid preparer
No

Organization Details

Formed
1993
Legal Domicile
Sd
Voting Board Members
6
Independent Board Members
6
Employees
13

Preparer

Firm
Bures & Associates PC
Address
716 West Highway 46, WAGNER, SD 57380
Preparer
Adam Beyer CPA
Phone
6053843439
Supplemental Narrative

Additional Explanations

Audited by an independent accountant Part XII line 2B

An audit has been performed for this year. There is no requirement for an audit.it is at the boards request to have one performed.

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

Book expense, copier, memberships, postage/office exp, telephone, supplies

List of other expenses Part IX line 24E

Bad debt, graduation expense, audit fees, miscellaneous

Raw XML Appendix384 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/PYInvestmentIncomeAmt010951
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IRS990/PYOtherRevenueAmt01186
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0969269
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0937631
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0695592
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01633223
IRS990ScheduleD/EquipmentGrp/BookValueAmt020043
IRS990ScheduleD/EquipmentGrp/DepreciationAmt074397
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094440
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14935
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt210364
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0984605
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0957674
IRS990ScheduleD/TotalExpensesPerForm990Amt0709161
IRS990ScheduleD/TotalLiabilityAmt015675
IRS990ScheduleD/TotalRevenuePerForm990Amt0984605
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0984605
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0709161
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COLLEGE DETERMINED THAT A RESTATEMENT OF THE FUND BALANCE AND NET POSITION AT JUNE 30, 2018 WAS NECESSARY TO CORRECT AN ERROR IN RECORDING GRANT REVENUE IN FY2018 THAT SHOULD HAVE BEEN DEFERRED. THE ADJUSTMENT DECREASED FUND BALANCE AND NET POSITION FOR THE YEAR ENDED JUNE 30,2018 BY $211,435 AND INCREASED DEFERRED REVENUE BY THAT AMOUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 AVAILABLE TO GOVERNING BOARD REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN AUDIT HAS BEEN PERFORMED FOR THIS YEAR. THERE IS NO REQUIREMENT FOR AN AUDIT.IT IS AT THE BOARDS REQUEST TO HAVE ONE PERFORMED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK EXPENSE, COPIER, MEMBERSHIPS, POSTAGE/OFFICE EXP, TELEPHONE, SUPPLIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BAD DEBT, GRADUATION EXPENSE, AUDIT FEES, MISCELLANEOUS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Asset material diversion Part VI line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Audited by an independent accountant Part XII line 2b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
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IRS990/TotalEmployeeCnt013
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0709161
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0907762
IRS990/TotalLiabilitiesGrp/BOYAmt0261784
IRS990/TotalLiabilitiesGrp/EOYAmt0907762
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02128488
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02403932
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0709161
IRS990/TotalProgramServiceRevenueAmt0969269
IRS990/TotalReportableCompFromOrgAmt064587
IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0984605
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02390272
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03311694
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/ProgramServicesAmt02249
IRS990/TravelGrp/TotalAmt02249
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.ICCOYATE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0ELLA RAE STONE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum06053843997
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IHANKTONWAN COMMUNITY COLLEGE
ReturnHeader/Filer/BusinessNameControlTxt0IHAN
ReturnHeader/Filer/EIN0460434429
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 295
ReturnHeader/Filer/USAddress/CityNm0MARTY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057361
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460457037
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bures & Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0716 West Highway 46
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAGNER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057380
ReturnHeader/PreparerPersonGrp/PhoneNum06053843439
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Adam Beyer CPA
ReturnHeader/ReturnTs02025-05-14T14:42:12-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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