Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
990 • Fiscal year 2022 • EIN 46-0434429
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 9.5% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Assets
Up$2,010,828
Up $320,052 (+19%) from 2021
Net Assets
Up$1,909,707
Up $242,137 (+15%) from 2021
Liabilities
Up$101,121
Up $77,915 (+336%) from 2021
Revenue
Up$1,011,037
Up $314,418 (+45%) from 2021
Expenses
Up$791,883
Up $143,777 (+22%) from 2021
Net Income
Up$219,154
Up $170,641 (+352%) from 2021
EDUCATIONAL INSTITUTION
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,060,123 | $1,019,293 | ▼ $40,830 |
| Cash and Non-Interest-Bearing Accounts | $542,626 | $788,035 | ▲ $245,409 |
| Accounts Receivable | $44,294 | $149,449 | ▲ $105,155 |
| Inventories for Sale or Use | $43,733 | $54,051 | ▲ $10,318 |
| Total Assets | $1,713,759 | $2,010,828 | ▲ $297,069 |
| Other Assets Total | $22,983 | - | - |
| Liabilities | |||
| Deferred Revenue | $11,482 | $80,413 | ▲ $68,931 |
| Accounts Payable and Accrued Expenses | $6,148 | $14,097 | ▲ $7,949 |
| Other Liabilities | $5,576 | $6,611 | ▲ $1,035 |
| Total Liabilities | $23,206 | $101,121 | ▲ $77,915 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,690,553 | $1,909,707 | ▲ $219,154 |
| Total Net Assets Fund Balance | $1,690,553 | $1,909,707 | ▲ $219,154 |
| Total Liabilities and Net Assets / Fund Balance | $1,713,759 | $2,010,828 | ▲ $297,069 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,019,293 | $613,930 | $1,633,223 |
| Equipment | - | $72,767 | $72,767 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Tony Garcia | Executive Director | FT | $95,650 | $95,650 |
| Ella Rae Stone | Chairwoman | PT | $1,500 | $1,500 |
| Patti Flying Hawk | Member at Large | PT | $1,400 | $1,400 |
| Mystic Cournoyer | Member at Large | PT | $1,000 | $1,000 |
| Diane Merrick | Member at Large | PT | $850 | $850 |
| Shelly Saunsoci | Member at Large | PT | $800 | $800 |
| Andrea Fischer | Member at Large | PT | $300 | $300 |
| Kip Spotted Eage | Member at Large | PT | $200 | $200 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $516,847 |
| Other Expenses | $275,036 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $464,485 | - | - | $464,485 |
| Fees for Services Other | $96,983 | - | - | $96,983 |
| Fees for Services Accounting | $44,678 | - | - | $44,678 |
| Depreciation Depletion | $41,395 | - | - | $41,395 |
| Payroll Taxes | $36,110 | - | - | $36,110 |
| Occupancy | $35,738 | - | - | $35,738 |
| Other Employee Benefits | $16,252 | - | - | $16,252 |
| Travel | $8,661 | - | - | $8,661 |
| All Other Expenses | $5,143 | - | - | $5,143 |
| Advertising | $2,916 | - | - | $2,916 |
| Other Expenses | $2,569 | - | - | $2,569 |
| Total Functional Expenses | $791,883 | $0 | $0 | $791,883 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $791,883 |
| Total Expenses per Audited Statements | $791,883 |
| Total Expenses per Form 990 | $791,883 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Payroll | $5,864 |
| Payroll Liabilities | $747 |
“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 available to governing board review prior to filing”
“Documents are available to the public upon request.”
“Adjustment to tax return as 2020 return was amended. In addition there was a credit receivable and income added in 2021 for the payroll credit and to tie out to the final audit reports issued.”
“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.”
“Book expense, copier, memberships, postage/office exp, telephone, supplies”
“Bad debt, graduation expense, audit fees, miscellaneous”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 6148 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 14097 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 44294 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 149449 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | EDUCATIONAL INSTITUTION |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2916 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2916 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 5143 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5143 |
| IRS990/AmendedReturnInd | 0 | X |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TONY GARCIA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6053843997 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 101 SCHOOL STREE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LAKE ANDES |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57356 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 542626 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 788035 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 583 |
| IRS990/CYOtherExpensesAmt | 0 | 275036 |
| IRS990/CYOtherRevenueAmt | 0 | 172542 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 837912 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 219154 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 516847 |
| IRS990/CYTotalExpensesAmt | 0 | 791883 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1011037 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 11482 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 80413 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 41395 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 41395 |
| IRS990/Desc | 0 | PROVIDE POST-SECONDARY AND HIGHER EDUCATIONOPPORTUNITIES WITHIN THE FRAMEWORK OF THE YANKTONSIOUX TRIBE TO INDIVIDUALS IN THE AREA |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 791883 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 44678 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 44678 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 96983 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 96983 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TONY GARCIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ELLA RAE STONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PATTI FLYING HAWK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MYSTIC COURNOYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DIANE MERRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SHELLY SAUNSOCI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ANDREA FISCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KIP SPOTTED EAGE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 95650 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 850 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 300 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRWOMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBER AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MEMBER AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER AT LARGE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1011037 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 43733 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 54051 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 583 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 583 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 24 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 686697 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1060123 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1019293 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1705990 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | EDUCATIONAL INSTITUTION |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1690553 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1909707 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1690553 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1909707 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 35738 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 35738 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 22983 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 16252 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 16252 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOARD EXP |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | LIBRARY EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | BUSINESS OFFICE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 5900 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 21278 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9775 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2569 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5900 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 21278 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9775 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2569 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 5576 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 6611 |
| IRS990/OtherOrganizationDsc | 0 | TRIBAL ORG |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611600 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 172542 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 172542 |
| IRS990/OtherRevenueTotalAmt | 0 | 172542 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 464485 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 464485 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 36110 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 36110 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 451211 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BOOKSTORE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 779703 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 58209 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 779703 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 58209 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 655 |
| IRS990/PYOtherExpensesAmt | 0 | 230983 |
| IRS990/PYOtherRevenueAmt | 0 | 10000 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 685964 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 48513 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 417123 |
| IRS990/PYTotalExpensesAmt | 0 | 648106 |
| IRS990/PYTotalRevenueAmt | 0 | 696619 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 219154 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 837912 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1019293 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 613930 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1633223 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 72767 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 72767 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 791883 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 747 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 5864 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED PAYROLL |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1011037 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1019293 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 791883 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 6611 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1011037 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1011037 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 791883 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ADJUSTMENT TO TAX RETURN AS 2020 RETURN WAS AMENDED. IN ADDITION THERE WAS A CREDIT RECEIVABLE AND INCOME ADDED IN 2021 FOR THE PAYROLL CREDIT AND TO TIE OUT TO THE FINAL AUDIT REPORTS ISSUED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 AVAILABLE TO GOVERNING BOARD REVIEW PRIOR TO FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK EXPENSE, COPIER, MEMBERSHIPS, POSTAGE/OFFICE EXP, TELEPHONE, SUPPLIES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BAD DEBT, GRADUATION EXPENSE, AUDIT FEES, MISCELLANEOUS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Amended return information |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Asset material diversion Part VI line 5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Audited by an independent accountant Part XII line 2b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | List of other fees for services expenses Part IX line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | List of other expenses Part IX line 24e |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1713759 |
| IRS990/TotalAssetsEOYAmt | 0 | 2010828 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1713759 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2010828 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 15 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 791883 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 791883 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 23206 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 101121 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 23206 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 101121 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1690553 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1909707 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 791883 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 837912 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 101700 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1011037 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1011037 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1713759 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2010828 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 8661 |
| IRS990/TravelGrp/TotalAmt | 0 | 8661 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | WWW.ICCOYATE.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 00 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ELLA RAE STONE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIREC |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6053843997 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-05-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | IHANKTONWAN COMMUNITY COLLEGE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | IHAN |
| ReturnHeader/Filer/EIN | 0 | 460434429 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 295 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MARTY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57361 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460457037 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Bures & Associates PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 716 West Highway 46 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WAGNER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 57380 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6053843439 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-05-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Adam Beyer CPA |
| ReturnHeader/ReturnTs | 0 | 2024-01-22T18:33:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | ELLA RAE |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | STONE |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-06-30 |
| ReturnHeader/TaxYr | 0 | 2021 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.