Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Commission for Oceti Sakowin Accred
EIN 81-4166302 • 501(c)3 • Pine Ridge, SD
Profile
The purpose of this corporation is to provide for a process for tribal education departments to offer school accredidation and other education related services.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
9th percentile
Higher net margin than 9% 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
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Balance Sheet
Assets
Down$153,403
Down $43,385 (-22%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$153,403
Down $43,385 (-22%) from 2024
Revenue
Up$41,760
Up $14,387 (+53%) from 2024
Expenses
Down$85,144
Down $5,560 (-6.1%) from 2024
Net Income
Up-$43,384
Up $19,947 (+31%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $153,403
- Liabilities
- -
- Net assets
- $153,403
- Revenue
- $41,760
- Expenses
- $85,144
- Net income
- -$43,384
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Mar 24, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $41,760
Mission and Program Overview
Mission
The purpose of this corporation is to provide for a process for tribal education departments to offer school accredidation and other education related services.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TRIBAL SCHOOL PROGRAMS | - | $69,635 |
| TRIBAL SCHOOL PROGRAMS | - | $15,509 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAN SHROYER | Director | - | $0 | - | - |
| DR CHERIE FARLEE | Director | - | $0 | - | - |
| DAYNA BRAVE EAGLE | Director | - | $0 | - | - |
| CINDY YOUNG | Director | - | $0 | - | - |
| EMMA JEAN BLUE EARTH | Director | - | $0 | - | - |
| DR SHERRY JOHNSON | President | - | $0 | - | - |
| JOLENE ARROW | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Commission for Oceti Sakowin Accred
- EIN
- 81-4166302
- Address
- PO BOX 2019, PINE RIDGE, SD 57770-2019
Signing Officer
- Name
- Dr Sherry Johnson
- Title
- President
- Signed
- 2026-03-24
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Horning & Horning Pc
- Address
- 15 9TH AVE SE P O BOX 304, WATERTOWN, SD 57201
- Preparer
- Ted R Horning
- Phone
- 6058864939
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Curriculum sales 16,234 total 16,234”
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 965 office 3,098 travel 8,503 insurance 1,785 consulting expense 7,096 dues and subscriptions 494 rent expense 1,439 meals 875 telephone expense 597 other supplies 1,225 school board training exp 3,783 total 29,860”
Form 990-ez, Part I, Line 20
“Other increases 471 book / tax depreciation difference -472”
Form 990-ez, Part II, Line 24
“Computer equipment 4,723 4,723 less accumulated depreciation 4,723 4,723 total 0 0”
Form 990-ez, Part III
“The purpose of this corporation is to provide for a process for tribal education departments to offer school accredidation and other education related services.”
Form 990-ez, Part III, Line 31
“TRIBAL SCHOOL PROGRAMS”
Raw XML Appendix130 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 | HORNING HORNING PC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6058864939 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 304 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WATERTOWN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57201 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 196788 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 153403 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 24800 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -43384 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2745 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 196788 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 153403 |
| IRS990EZ/GrossReceiptsAmt | 0 | 41760 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 726 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 196788 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 153403 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 196788 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 153403 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAN SHROYER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DR CHERIE FARLEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DAYNA BRAVE EAGLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CINDY YOUNG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | EMMA JEAN BLUE EARTH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DR SHERRY JOHNSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | JOLENE ARROW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -1 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 29860 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 16234 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PURPOSE OF THIS CORPORATION IS TO PROVIDE FOR A PROCESS FOR TRIBAL EDUCATION DEPARTMENTS TO OFFER SCHOOL ACCREDIDATION AND OTHER EDUCATION RELATED SERVICES. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 2303 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TRIBAL SCHOOL PROGRAMS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | TRIBAL SCHOOL PROGRAMS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 15509 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 69635 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 50236 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 85144 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 85144 |
| IRS990EZ/TotalRevenueAmt | 0 | 41760 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CURRICULUM SALES 16,234 TOTAL 16,234 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING AND PROMOTION 965 OFFICE 3,098 TRAVEL 8,503 INSURANCE 1,785 CONSULTING EXPENSE 7,096 DUES AND SUBSCRIPTIONS 494 RENT EXPENSE 1,439 MEALS 875 TELEPHONE EXPENSE 597 OTHER SUPPLIES 1,225 SCHOOL BOARD TRAINING EXP 3,783 TOTAL 29,860 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OTHER INCREASES 471 BOOK / TAX DEPRECIATION DIFFERENCE -472 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPUTER EQUIPMENT 4,723 4,723 LESS ACCUMULATED DEPRECIATION 4,723 4,723 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PURPOSE OF THIS CORPORATION IS TO PROVIDE FOR A PROCESS FOR TRIBAL EDUCATION DEPARTMENTS TO OFFER SCHOOL ACCREDIDATION AND OTHER EDUCATION RELATED SERVICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TRIBAL SCHOOL PROGRAMS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DR SHERRY JOHNSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COMMISSION FOR OCETI SAKOWIN ACCRED |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COMM |
| ReturnHeader/Filer/EIN | 0 | 814166302 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 2019 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PINE RIDGE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 577702019 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460379401 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HORNING & HORNING PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 15 9TH AVE SE P O BOX 304 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WATERTOWN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 57201 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6058864939 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TED R HORNING |
| ReturnHeader/ReturnTs | 0 | 2026-03-24T12:52:49-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.