Civic Intelligence

Stone Child College Corporation

990 • Fiscal year 2020 • EIN 81-0420650

Jul 01, 2019 to Jun 30, 2020 • Filed on May 13, 2021

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

40th percentile

0.13x

Higher debt load relative to assets than 40% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.24x

Higher debt load relative to revenue than 45% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

35th percentile

-0.1%

Higher net margin than 35% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

40th percentile

$146,365

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

49th percentile

6.4%

Faster asset growth than 49% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

58th percentile

5.5%

Faster revenue growth than 58% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$18,870,684

Up $1,132,503 (+6.4%) from 2019

Net Assets

Down

$16,413,931

Down $106,669 (-0.6%) from 2019

Liabilities

Up

$2,456,753

Up $1,239,172 (+102%) from 2019

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin35th percentile

Revenue

Up

$10,124,632

Up $524,721 (+5.5%) from 2019

Expenses

Up

$10,132,705

Up $422,202 (+4.3%) from 2019

Net Income

Up

-$8,073

Up $102,519 (+93%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth49th 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

2020

Assets$18,870,684
Liabilities$2,456,753
Net Assets$16,413,931
Open 2020 Filing

Operations Trend

Revenue Growth58th 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

2020

Revenue$10,124,632
Expenses$10,132,705
Net Income-$8,073
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 13, 2021
Return Version
2019v5.2
Gross Receipts
$10,338,272
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$9,518,484$9,518,484→ $0
Land, Buildings, and Equipment, Net$9,518,483$9,312,360▼ $206,123
Investments Program Related$4,604,038$4,697,701▲ $93,663
Rtn Earn Endowment Incm Other Fnds$4,604,038$4,497,369▼ $106,669
Savings and Temporary Cash Investments$2,223,706$2,906,702▲ $682,996
Cap Stk Tr Prin Current Funds$2,398,078$2,398,078→ $0
Cash and Non-Interest-Bearing Accounts$341,287$1,074,564▲ $733,277
Pledges and Grants Receivable$810,086$680,140▼ $129,946
Inventories for Sale or Use$117,448$103,107▼ $14,341
Accounts Receivable$123,133$96,110▼ $27,023
Total Assets$17,738,181$18,870,684▲ $1,132,503
Liabilities
Deferred Revenue$745,696$1,521,361▲ $775,665
Unsecured Notes Loans Payable-$424,000-
Other Liabilities$345,054$385,323▲ $40,269
Accounts Payable and Accrued Expenses$126,831$126,069▼ $762
Total Liabilities$1,217,581$2,456,753▲ $1,239,172
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,520,600$16,413,931▼ $106,669
Total Liabilities and Net Assets / Fund Balance$17,738,181$18,870,684▲ $1,132,503

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,582,575$5,342,396$13,924,971
Other Land Buildings$570,606$521,754$1,092,360
Equipment$159,179$889,281$1,048,460
Investment Program Related Org$4,697,701--
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cory Billy-sangreyActing PresidentFT$146,365$146,365
Barba BaconAssessment CoordinatorFT$101,098$101,098

Board Members and Trustees

NameTitle
Ted Whitford ChairmanChairman
Calvin JilotBoard Member
Dustin WhitfordBoard Member
Jeremy MacdonaldBoard Member
Luke ParisianBoard Member
Ted Russette IiiBoard Member
Voyd St PierreBoard Member
Wade ColliflowerBoard Member
Jerrod Four ColorsStudent Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$9,252,379
Program Service Revenue
$641,273
Investment Income
$173,951
Other Revenue
$57,029
Change in Net Assets
$-8,073

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,124,632
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$137,845
Total Revenue per Audited Statements
$10,262,477
Total Revenue per Form 990
$10,124,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,075,452
Other Expenses$4,908,930
Grants and Similar Amounts Paid$148,323
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,874,242$1,927,062-$3,801,304
Depreciation Depletion$520,211--$520,211
Payroll Taxes$222,350$230,401-$452,751
Pension Plan Contributions$200,291$218,066-$418,357
All Other Expenses$234,628$170,692-$405,320
Current Officers, Directors, Trustees, and Key Employees$101,098$146,365-$247,463
Fees for Services Other$209,113$863-$209,976
Other Expenses$15,054$175,940-$190,994
Travel$115,915$42,429-$158,344
Other Employee Benefits$68,818$86,759-$155,577
Grants to Domestic Individuals$148,323--$148,323
Fees for Services Management$12,510$120,000-$132,510
Insurance-$87,773-$87,773
Fees for Services Accounting-$58,926-$58,926
Fees for Services Legal-$44,314-$44,314
Advertising$3,395$6,779-$10,174
Interest-$200-$200
Total Functional Expenses$6,585,230$3,547,475$0$10,132,705

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,346,342
Expenses per Audited Statements$10,132,705
Total Expenses per Form 990$10,132,705
Expenses Not Reported on Form 990$213,637
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$385,323
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
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
2021-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cory Sangrey-billy
Formed
1984
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
0
Employees
182
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 XI, LINE 9:

“Other adjustment -22,800.”

Raw XML AppendixShowing 400 of 513 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/LandBldgEquipCostOrOtherBssAmt016065791
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/NetAssetsOrFundBalancesBOYAmt016520600
IRS990/NetAssetsOrFundBalancesEOYAmt016413931
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt033817
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt033817
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-75796
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-22800
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt086759
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt068818
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0155577
IRS990/OtherExpensesGrp/Desc0TRAINING
IRS990/OtherExpensesGrp/Desc1OTHER COSTS
IRS990/OtherExpensesGrp/Desc2CLASSROOM BOOKS & SUPPL
IRS990/OtherExpensesGrp/Desc3UTILITIES & TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt079281
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1105512
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt246113
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3175940
IRS990/OtherExpensesGrp/ProgramServicesAmt02145864
IRS990/OtherExpensesGrp/ProgramServicesAmt1539270
IRS990/OtherExpensesGrp/ProgramServicesAmt2174148
IRS990/OtherExpensesGrp/ProgramServicesAmt315054
IRS990/OtherExpensesGrp/TotalAmt02225145
IRS990/OtherExpensesGrp/TotalAmt1644782
IRS990/OtherExpensesGrp/TotalAmt2220261
IRS990/OtherExpensesGrp/TotalAmt3190994
IRS990/OtherLiabilitiesGrp/BOYAmt0345054
IRS990/OtherLiabilitiesGrp/EOYAmt0385323
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt023212
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023212
IRS990/OtherRevenueTotalAmt023212
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01927062
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01874242
IRS990/OtherSalariesAndWagesGrp/TotalAmt03801304
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0230401
IRS990/PayrollTaxesGrp/ProgramServicesAmt0222350
IRS990/PayrollTaxesGrp/TotalAmt0452751
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt09518484
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt09518484
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0218066
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0200291
IRS990/PensionPlanContributionsGrp/TotalAmt0418357
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0810086
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0680140
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/RelatedOrExemptFuncIncomeAmt0530284
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt174769
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt236220
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0530284
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt174769
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt236220
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt08765604
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0148559
IRS990/PYInvestmentIncomeAmt0155103
IRS990/PYOtherExpensesAmt05054299
IRS990/PYOtherRevenueAmt075941
IRS990/PYProgramServiceRevenueAmt0603263
IRS990/PYRevenuesLessExpensesAmt0-110592
IRS990/PYSalariesCompEmpBnftPaidAmt04507645
IRS990/PYTotalExpensesAmt09710503
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09599911
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-8073
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0698302
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04604038
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04497369
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02223706
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02906702
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/BookValueAmt08582575
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05342396
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013924971
IRS990ScheduleD/EquipmentGrp/BookValueAmt0159179
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0889281
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01048460
IRS990ScheduleD/ExpensesNotReportedAmt0213637
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt010132705
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt04697701
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0INVESTMENTS - PROGRAM RELATED
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-75796
IRS990ScheduleD/OtherExpensesIncludedAmt0213637
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0570606
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0521754
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01092360
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0385323
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES PAYABLE
IRS990ScheduleD/OtherRevenueAmt0213641
IRS990ScheduleD/RevenueNotReportedAmt0137845
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt010124632
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09312360
IRS990ScheduleD/TotalBookValueProgramRltdAmt04697701
IRS990ScheduleD/TotalExpensesPerForm990Amt010132705
IRS990ScheduleD/TotalLiabilityAmt0385323
IRS990ScheduleD/TotalRevenuePerForm990Amt010124632
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010262477
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010346342
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/CashGrantAmt0148323
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0261
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDIVIDUAL COMMITTEES DO NOT EXIST. ALL MEETINGS ARE HELD BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER ADJUSTMENT -22,800.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,870,684
Liabilities
$2,456,753
Net assets
$16,413,931
Revenue
$10,124,632
Expenses
$10,132,705
Net income
-$8,073
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
Peer Organizations

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