Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Wakhanyeza Wounspe Oti Sacred Children Learning Center Inc
EIN 47-1443499 • 501(c)3 • Mc Laughlin, SD
Profile
The entity operates a christian based school on the standing rock indian reservation.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
246.03x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Up$172
Up $172 from 2024
Liabilities
Down$42,317
Down $931 (-2.2%) from 2024
Net Assets
Up-$42,145
Up $1,103 (+2.6%) from 2024
Revenue
Up$46,544
Up $5,256 (+13%) from 2024
Expenses
Up$45,442
Up $4,415 (+11%) from 2024
Net Income
Up$1,102
Up $841 (+322%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $172
- Liabilities
- $42,317
- Net assets
- -$42,145
- Revenue
- $46,544
- Expenses
- $45,442
- Net income
- $1,102
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Sep 17, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $46,544
Mission and Program Overview
Mission
The entity operates a christian based school on the standing rock indian reservation.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ENTITY OPERATES A CHRISTIAN BASED SCHOOL ON THE STANDING ROCK INDIAN RESERVATION. | - | $43,836 |
| THE ENTITY OPERATES A CHRISTIAN BASED SCHOOL ON THE STANDING ROCK INDIAN RESERVATION. | - | $1,606 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOSEPHINE DEFENDER | Director | - | $0 | - | - |
| ROBERT KOSCAK | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Wakhanyeza Wounspe Oti Sacred
- EIN
- 47-1443499
- Phone
- 6058234343
- Address
- PO BOX 140, MC LAUGHLIN, SD 57462
Signing Officer
- Name
- Josephine Defender
- Title
- Director
- Phone
- 6058234343
- Signed
- 2025-09-17
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Klabo Brown & Co LLC
- Address
- PO BOX 790, ABERDEEN, SD 57402-0790
- Preparer
- Jim Brown
- Phone
- 6052294359
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses other costs 2,616 other costs 119 insurance 5,959 registrations 578 dues & subscriptions 303 bank charges 271 donations 2,070 total 11,916”
Form 990-ez, Part II, Line 24
“Used refrig & stove 1,610 1,610 less accumulated depreciation 1,610 1,610 lowe's 0 0 keating 0 0 total 0 0”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 85 0 due defenders 25,068 25,068 sba 18,094 17,249 prt 0 0”
Form 990-ez, Part III
“The entity operates a christian based school on the standing rock indian reservation.”
Form 990-ez, Part III, Line 31
“The entity operates a christian based school on the standing rock indian reservation.”
Form 990-ez, Part IV
“Josephine defender director 40 hours / week no compensation robert koscak director 1 hour / week no compensation”
Raw XML Appendix134 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JOSEPHINE DEFENDER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6058234343 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 573 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MCLAUGHLIN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57642 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 172 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 46544 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 1102 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2345 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 172 |
| IRS990EZ/GrossReceiptsAmt | 0 | 46544 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -43247 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -42145 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -43247 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -42145 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 29575 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOSEPHINE DEFENDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ROBERT KOSCAK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11916 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ENTITY OPERATES A CHRISTIAN BASED SCHOOL ON THE STANDING ROCK INDIAN RESERVATION. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1606 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ENTITY OPERATES A CHRISTIAN BASED SCHOOL ON THE STANDING ROCK INDIAN RESERVATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | THE ENTITY OPERATES A CHRISTIAN BASED SCHOOL ON THE STANDING ROCK INDIAN RESERVATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 43836 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 1606 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 43247 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 42317 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 45442 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 45442 |
| IRS990EZ/TotalRevenueAmt | 0 | 46544 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | [email protected] |
| IRS990ScheduleA/SchoolInd | 0 | X |
| 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 | false |
| 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 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | A NOTICE WAS PLACED IN THE LOCAL NEWSPAPER STATING THE NONDISCR IMINATION POLICY OF THE SCHOOL. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OTHER COSTS 2,616 OTHER COSTS 119 INSURANCE 5,959 REGISTRATIONS 578 DUES & SUBSCRIPTIONS 303 BANK CHARGES 271 DONATIONS 2,070 TOTAL 11,916 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | USED REFRIG & STOVE 1,610 1,610 LESS ACCUMULATED DEPRECIATION 1,610 1,610 LOWE'S 0 0 KEATING 0 0 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 85 0 DUE DEFENDERS 25,068 25,068 SBA 18,094 17,249 PRT 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ENTITY OPERATES A CHRISTIAN BASED SCHOOL ON THE STANDING ROCK INDIAN RESERVATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ENTITY OPERATES A CHRISTIAN BASED SCHOOL ON THE STANDING ROCK INDIAN RESERVATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | JOSEPHINE DEFENDER DIRECTOR 40 HOURS / WEEK NO COMPENSATION ROBERT KOSCAK DIRECTOR 1 HOUR / WEEK NO COMPENSATION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART IV |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOSEPHINE DEFENDER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6058234343 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WAKHANYEZA WOUNSPE OTI SACRED |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CHILDREN LEARNING CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WAKH |
| ReturnHeader/Filer/EIN | 0 | 471443499 |
| ReturnHeader/Filer/PhoneNum | 0 | 6058234343 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 140 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MC LAUGHLIN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57462 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 203873139 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KLABO BROWN & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 790 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ABERDEEN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 574020790 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6052294359 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JIM BROWN |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-09-24T13:36:25-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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