Civic Intelligence

Stone Child College Corporation

990 • Fiscal year 2019 • EIN 81-0420650

Jul 01, 2018 to Jun 30, 2019 • Filed on May 06, 2020

Organization ProfileWWW.STONECHILD.EDU

View Organization Page

Rocky Boy Route Box 1082Box Elder, MT 59521

(406) 395-4313

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.07x

Higher debt load relative to assets than 32% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

36th percentile

0.13x

Higher debt load relative to revenue than 36% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

32nd percentile

-1.2%

Higher net margin than 32% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

40th percentile

$148,464

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

48th percentile

3.1%

Faster asset growth than 48% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

39th percentile

0.4%

Faster revenue growth than 39% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$17,738,181

Up $534,862 (+3.1%) from 2018

Net Assets

Up

$16,520,600

Up $108,331 (+0.7%) from 2018

Liabilities

Up

$1,217,581

Up $426,531 (+54%) from 2018

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin32nd percentile

Revenue

Up

$9,599,911

Up $36,127 (+0.4%) from 2018

Expenses

Up

$9,710,503

Up $170,455 (+1.8%) from 2018

Net Income

Down

-$110,592

Down $134,328 (-566%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $16,110,727Liabilities 2010: $2,381,925Net Assets 2010: $13,728,8022010Assets 2011: $15,146,777Liabilities 2011: $995,788Net Assets 2011: $14,150,9892011Assets 2012: $15,763,724Liabilities 2012: $1,106,311Net Assets 2012: $14,657,4132012Assets 2013: $15,633,081Liabilities 2013: $702,523Net Assets 2013: $14,930,5582013Assets 2014: $16,632,934Liabilities 2014: $835,131Net Assets 2014: $15,797,8032014Assets 2015: $16,402,126Liabilities 2015: $933,040Net Assets 2015: $15,469,0862015Assets 2016: $16,713,005Liabilities 2016: $967,897Net Assets 2016: $15,745,1082016Assets 2017: $17,091,222Liabilities 2017: $796,124Net Assets 2017: $16,295,0982017Assets 2018: $17,203,319Liabilities 2018: $791,050Net Assets 2018: $16,412,2692018Assets 2019: $17,738,181Liabilities 2019: $1,217,581Net Assets 2019: $16,520,6002019Assets 2020: $18,870,684Liabilities 2020: $2,456,753Net Assets 2020: $16,413,9312020Assets 2021: $29,956,469Liabilities 2021: $1,486,696Net Assets 2021: $28,469,7732021Assets 2022: $29,635,422Liabilities 2022: $10,165,329Net Assets 2022: $19,470,0932022Assets 2023: $29,663,682Liabilities 2023: $2,783,674Net Assets 2023: $26,880,0082023Assets 2024: $27,559,309Liabilities 2024: $6,407,718Net Assets 2024: $21,151,5912024

Highlighted filing

2019

Assets$17,738,181
Liabilities$1,217,581
Net Assets$16,520,600
Open 2019 Filing

Operations Trend

Revenue Growth39th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $9,790,0222010Revenue 2011: $8,519,631Expenses 2011: $7,888,351Net Income 2011: $631,2802011Revenue 2012: $10,851,451Expenses 2012: $10,345,027Net Income 2012: $506,4242012Expenses 2013: $10,633,9852013Revenue 2014: $10,120,854Expenses 2014: $9,343,978Net Income 2014: $776,8762014Revenue 2015: $8,334,138Expenses 2015: $8,456,503Net Income 2015: -$122,3652015Revenue 2016: $9,046,680Expenses 2016: $8,869,573Net Income 2016: $177,1072016Revenue 2017: $9,285,958Expenses 2017: $9,010,311Net Income 2017: $275,6472017Revenue 2018: $9,563,784Expenses 2018: $9,540,048Net Income 2018: $23,7362018Revenue 2019: $9,599,911Expenses 2019: $9,710,503Net Income 2019: -$110,5922019Revenue 2020: $10,124,632Expenses 2020: $10,132,705Net Income 2020: -$8,0732020Revenue 2021: $23,823,922Expenses 2021: $13,638,087Net Income 2021: $10,185,8352021Revenue 2022: $20,526,976Expenses 2022: $18,494,280Net Income 2022: $2,032,6962022Revenue 2023: $13,961,440Expenses 2023: $14,727,046Net Income 2023: -$765,6062023Revenue 2024: $14,374,129Expenses 2024: $14,114,026Net Income 2024: $260,1032024

Highlighted filing

2019

Revenue$9,599,911
Expenses$9,710,503
Net Income-$110,592
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 6, 2020
Return Version
2018v3.1
Gross Receipts
$9,856,774
Mission and Program Overview

Mission

To provide post-secondary educational opportunities for the residents of the Rocky Boy Community on the Chippewa Cree Indian Reservation in the following areas: vocational training, college transfer programs,occupational training,community services and Indian culture & history.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$9,784,571$9,518,484▼ $266,087
Land, Buildings, and Equipment, Net$9,784,571$9,518,483▼ $266,088
Investments Program Related$4,176,996$4,604,038▲ $427,042
Rtn Earn Endowment Incm Other Fnds$4,176,996$4,604,038▲ $427,042
Cap Stk Tr Prin Current Funds$2,450,702$2,398,078▼ $52,624
Savings and Temporary Cash Investments$1,265,299$2,223,706▲ $958,407
Pledges and Grants Receivable$640,218$810,086▲ $169,868
Cash and Non-Interest-Bearing Accounts$1,068,181$341,287▼ $726,894
Accounts Receivable$134,645$123,133▼ $11,512
Inventories for Sale or Use$133,409$117,448▼ $15,961
Total Assets$17,203,319$17,738,181▲ $534,862
Liabilities
Deferred Revenue$268,658$745,696▲ $477,038
Other Liabilities$345,113$345,054▼ $59
Accounts Payable and Accrued Expenses$177,279$126,831▼ $50,448
Total Liabilities$791,050$1,217,581▲ $426,531
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,412,269$16,520,600▲ $108,331
Total Liabilities and Net Assets / Fund Balance$17,203,319$17,738,181▲ $534,862

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,704,839$4,937,426$13,642,265
Other Land Buildings$682,209$475,816$1,158,025
Equipment$131,435$835,787$967,222
Investment Program Related Org$4,604,038--
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cory Billy-sangreyActing PresidentFT$148,464$148,464

Board Members and Trustees

NameTitle
Ted Whitford ChairmanChairman
Calvin JilotBoard Member
Jeremy MacdonaldBoard Member
Louis ParisianBoard Member
Michael GeboeBoard Member
Mona GalbavyBoard Member
Steve HenryBoard Member
Ted Russette IiiBoard Member
Voyd St PierreBoard Member
Desmod ParkerStudent Representative

Highest Paid Contractors

ContractorServicesLocationCompensation
Rb West Contracting LLCConstruction Services93 MACK ROAD, Box Elder, MT 59521$168,630
Revenue and Support

Revenue Composition

Contributions and Grants
$8,765,604
Program Service Revenue
$603,263
Investment Income
$155,103
Other Revenue
$75,941
Change in Net Assets
$-110,592

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,599,911
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$477,768
Total Revenue per Audited Statements
$10,077,679
Total Revenue per Form 990
$9,599,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,054,299
Salaries, Compensation, and Employee Benefits$4,507,645
Grants and Similar Amounts Paid$148,559
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,625,621$1,812,096-$3,437,717
Depreciation Depletion$548,855--$548,855
All Other Expenses$253,663$157,438-$411,101
Payroll Taxes$178,039$213,625-$391,664
Pension Plan Contributions$173,568$213,673-$387,241
Fees for Services Other$281,807$1,620-$283,427
Other Expenses$16,942$197,002-$213,944
Travel$129,009$57,054-$186,063
Grants to Domestic Individuals$148,559--$148,559
Current Officers, Directors, Trustees, and Key Employees-$148,464-$148,464
Other Employee Benefits$50,367$92,192-$142,559
Fees for Services Management$13,760$110,378-$124,138
Insurance-$75,421-$75,421
Fees for Services Accounting-$46,486-$46,486
Fees for Services Legal-$23,769-$23,769
Advertising$8,774$7,759-$16,533
Total Functional Expenses$6,342,476$3,368,027$0$9,710,503

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,969,348
Expenses per Audited Statements$9,710,503
Total Expenses per Form 990$9,710,503
Expenses Not Reported on Form 990$258,845
Expenses Not Reported on Financial Statements$0
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
Compensated Absences Payable$345,054
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“Individual committees do not exist. All meetings are held by the governing body.”

Form 990, Part VI, Section B, Line 11B

“Line 11b explanation - once the form is prepared by an outside cpa, it is forwarded to the organization for review and then filed. Review is performed by the business manager and president.”

Form 990, Part VI, Section B, Line 15

“The president offers the key employee a competitive wage or increase and the amount is negotiated by the president and the employee. The board offers the president a competitive wage or increase and the amount is negotiated by the president and board.”

Form 990, Part VI, Section C, Line 19

“Governing documents, all policies, minutes, and financial statements are made available at each monthly meeting held by the governing board. All meetings are open to the public.”

Filing and Contact Details

Filer

Filer Name
Stone Child College
EIN
81-0420650
Phone
4063954313
Address
ROCKY BOY ROUTE BOX 1082, BOX ELDER, MT 59521

Signing Officer

Name
Cory Sangrey-billy
Title
Acting President
Phone
4063954313
Signed
2020-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cory Sangrey-billy
Formed
1984
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
0
Employees
183
Volunteers
0

Preparer

Firm
Wipfli Llp
Address
614 PARK DRIVE SOUTH, GREAT FALLS, MT 59405
Preparer
Kari Young
Phone
4067271798
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Repair & maintenance: program service expenses 108,204. Management and general expenses 30,845. Fundraising expenses 0. Total expenses 139,049. Small equipment: program service expenses 122,655. Management and general expenses 0. Fundraising expenses 0. Total expenses 122,655. Bad debt: program service expenses 1,866. Management and general expenses 73,309. Fundraising expenses 0. Total expenses 75,175. Printing: program service expenses 14,421. Management and general expenses 24,172. Fundraising expenses 0. Total expenses 38,593. Dues/subscriptions: program service expenses 0. Management and general expenses 26,585. Fundraising expenses 0. Total expenses 26,585. Postage: program service expenses 6,517. Management and general expenses 2,527. Fundraising expenses 0. Total expenses 9,044.”

FORM 990, PART XI, LINE 9:

“Loss on sale of capital asset -1,978. Rounding -2.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 256,863. Rounding 2.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 256,863. Rounding 4.”

Raw XML AppendixShowing 400 of 530 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/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt075421
IRS990/InsuranceGrp/TotalAmt075421
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0133409
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0117448
IRS990/InvestmentIncomeGrp/ExclusionAmt0155103
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0155103
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt04176996
IRS990/InvestmentsProgramRelatedGrp/EOYAmt04604038
IRS990/IRPDocumentCnt0120
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06249029
IRS990/LandBldgEquipBasisNetGrp/BOYAmt09784571
IRS990/LandBldgEquipBasisNetGrp/EOYAmt09518483
IRS990/LandBldgEquipCostOrOtherBssAmt015767512
IRS990/LegalDomicileStateCd0MT
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE POST-SECONDARY EDUCATIONAL OPPORTUNITIES FOR THE RESIDENTS OF THE ROCKY BOY COMMUNITY ON THE CHIPPEWA CREE INDIAN RESERVATION IN THE FOLLOWING AREAS: VOCATIONAL TRAINING, COLLEGE TRANSFER PROGRAMS,OCCUPATIONAL TRAINING,COMMUNITY SERVICES AND INDIAN CULTURE & HISTORY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt016412269
IRS990/NetAssetsOrFundBalancesEOYAmt016520600
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt043804
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt043804
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0220903
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-1980
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt092192
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt050367
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0142559
IRS990/OtherExpensesGrp/Desc0TRAINING
IRS990/OtherExpensesGrp/Desc1OTHER COSTS
IRS990/OtherExpensesGrp/Desc2CLASSROOM BOOKS & SUPPL
IRS990/OtherExpensesGrp/Desc3UTILITIES & TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt066426
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt185238
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt259386
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3197002
IRS990/OtherExpensesGrp/ProgramServicesAmt02195190
IRS990/OtherExpensesGrp/ProgramServicesAmt1537091
IRS990/OtherExpensesGrp/ProgramServicesAmt2181231
IRS990/OtherExpensesGrp/ProgramServicesAmt316942
IRS990/OtherExpensesGrp/TotalAmt02261616
IRS990/OtherExpensesGrp/TotalAmt1622329
IRS990/OtherExpensesGrp/TotalAmt2240617
IRS990/OtherExpensesGrp/TotalAmt3213944
IRS990/OtherLiabilitiesGrp/BOYAmt0345113
IRS990/OtherLiabilitiesGrp/EOYAmt0345054
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt032137
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt032137
IRS990/OtherRevenueTotalAmt032137
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01812096
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01625621
IRS990/OtherSalariesAndWagesGrp/TotalAmt03437717
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0213625
IRS990/PayrollTaxesGrp/ProgramServicesAmt0178039
IRS990/PayrollTaxesGrp/TotalAmt0391664
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt09784571
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt09518484
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0213673
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0173568
IRS990/PensionPlanContributionsGrp/TotalAmt0387241
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0640218
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0810086
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CORY SANGREY-BILLY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1DAY CARE FEES
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0511106
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt152777
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt239380
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0511106
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152777
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt239380
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt08715133
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0117608
IRS990/PYInvestmentIncomeAmt0136222
IRS990/PYOtherExpensesAmt04824064
IRS990/PYOtherRevenueAmt073087
IRS990/PYProgramServiceRevenueAmt0639342
IRS990/PYRevenuesLessExpensesAmt023736
IRS990/PYSalariesCompEmpBnftPaidAmt04598376
IRS990/PYTotalExpensesAmt09540048
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09563784
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-110592
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0679204
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04176996
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04604038
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01265299
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02223706
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt08704839
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04937426
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013642265
IRS990ScheduleD/EquipmentGrp/BookValueAmt0131435
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0835787
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0967222
IRS990ScheduleD/ExpensesNotReportedAmt0258845
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09710503
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt04604038
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0INVESTMENTS - PROGRAM RELATED
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LossesReportedAmt01978
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0220903
IRS990ScheduleD/OtherExpensesIncludedAmt0256867
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0682209
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0475816
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01158025
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0345054
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES PAYABLE
IRS990ScheduleD/OtherRevenueAmt0256865
IRS990ScheduleD/RevenueNotReportedAmt0477768
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09599911
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD 256,863. ROUNDING 2.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 256,863. ROUNDING 4.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09518483
IRS990ScheduleD/TotalBookValueProgramRltdAmt04604038
IRS990ScheduleD/TotalExpensesPerForm990Amt09710503
IRS990ScheduleD/TotalLiabilityAmt0345054
IRS990ScheduleD/TotalRevenuePerForm990Amt09599911
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010077679
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09969348
IRS990ScheduleE/ComplianceWithRevProc7550Ind00
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd01
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE COLLEGE PLACES ADS IN LOCAL NEWSPAPERS AND PSA'S ON THE LOCAL RADIO STATIONS. THESE ADS PUBLICIZE AND PROMOTE THAT THE COLLEGE HAS AN OPEN DOOR POLICY AND DOES NOT DISCRIMINATE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE COLLEGE RECEIVES FUNDING THROUGH PUBLIC LAW 95-471. CONTRACTS UNDER THIS PUBLIC LAW ALLOW INDIAN PREFERENCE WHEN HIRING.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE COLLEGE RECEIVES FUNDING THROUGH PUBLIC LAW 95-471. CONTRACTS UNDER THIS PUBLIC LAW ALLOW INDIAN PREFERENCE WHEN HIRING.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 5
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 7
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0148559
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0126
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0MONITORING THE EXPENDITURES OF GRANT FUNDS IS DONE IN ACCORDANCE WITH STONE CHILD COLLEGE'S FINANCIAL POLICIES AND PROCEDURES MANUAL, SECTION III - FINANCIAL. ALSO, AS A CONDITION FOR RECEIPT OF GRANT FUNDS, THE COLLEGE MUST ALLOCATE THESE FUNDS ACCORDING TO THE REQUIREMENTS OF EACH SPECIFIC FEDERAL GRANT AND ENSURE COMPLIANCE WITH FEDERAL REGULATIONS FOR USES OF THESE FUNDS. THE BUSINESS OFFICE PROVIDES FISCAL OVERSIGHT FOR ALL FINANCIAL AFFAIRS TO ENSURE THAT THESE FUNDS ARE BEING USED IN COMPLIANCE WITH ALL POLICIES AND PROCEDURES. THE APPROVAL PROCESS FOR ALL EXPENDITURES REQUIRE THREE SIGNATURES: THE PERSON REQUESTING THE USE OF FUNDS, THE PROJECT COORDINATOR/DIRECTOR, THEN THE PRESIDENT HAS THE FINAL APPROVAL. A MONTHLY EXPENDITURE REPORT FOR ALL PROGRAMS ADMINISTERED BY THE COLLEGE AND A MONTHLY CHECK REGISTER IS PROVIDED TO THE COLLEGE'S GOVERNING BOARD FOR THEIR REVIEW AND APPROVAL AT THEIR MONTHLY MEETINGS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,738,181
Liabilities
$1,217,581
Net assets
$16,520,600
Revenue
$9,599,911
Expenses
$9,710,503
Net income
-$110,592
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$27.6$6.41$21.2$14.4$14.1$0.26
2023Detailed filing. Detailed filing data is available for this year.$29.7$2.78$26.9$14.0$14.7$0.77
2022Detailed filing. Detailed filing data is available for this year.$29.6$10.2$19.5$20.5$18.5$2.03
2021Detailed filing. Detailed filing data is available for this year.$30.0$1.49$28.5$23.8$13.6$10.2
2020Detailed filing. Detailed filing data is available for this year.$18.9$2.46$16.4$10.1$10.1$0.01
2019Detailed filing. Detailed filing data is available for this year.$17.7$1.22$16.5$9.60$9.71$0.11
2018Detailed filing. Detailed filing data is available for this year.$17.2$0.79$16.4$9.56$9.54$0.02
2017Detailed filing. Detailed filing data is available for this year.$17.1$0.80$16.3$9.29$9.01$0.28
2016Detailed filing. Detailed filing data is available for this year.$16.7$0.97$15.7$9.05$8.87$0.18
2015Detailed filing. Detailed filing data is available for this year.$16.4$0.93$15.5$8.33$8.46$0.12
2014Detailed filing. Detailed filing data is available for this year.$16.6$0.84$15.8$10.1$9.34$0.78
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.6$0.70$14.9$10.6
2012Summary only. Only limited summary data is available for this year.$15.8$1.11$14.7$10.9$10.3$0.51
2011Summary only. Only limited summary data is available for this year.$15.1$1.00$14.2$8.52$7.89$0.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.1$2.38$13.7$9.79