CANKDESKA CIKANA COMMUNITY COLLEGE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CANKDESKA CIKANA COMMUNITY COLLEGE (EIN 45-0350756)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-02-13
- IRS object ID
- 202500449349301920
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-13T14:50:59-06:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450310328 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRADY MARTZ & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 14296 | AddressLine1Txt |
| City | GRAND FORKS | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 582084296 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450350756 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CANKDESKA CIKANA COMMUNITY COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CANK | BusinessNameControlTxt |
| Phone | 7017664415 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | BOX 269 | AddressLine1Txt |
| City | FORT TOTTEN | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58335 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR STEVEN SMITH | PersonNm |
| Person Title | PRESIDENT OF COLLEGE | PersonTitleTxt |
| Phone | 7017664415 | PhoneNum |
| Signature | 2025-02-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATT LAUGHLIN | PreparerPersonNm |
| PTIN | P00014168 | PTIN |
| Phone | 7017754685 | PhoneNum |
| Preparation | 2025-02-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR STEVEN SMITH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | BOX 269 | AddressLine1Txt |
| City | FORT TOTTEN | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58335 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,802,300 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LITTLEHOOP.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Activity Or Mission | CCCC PROVIDES OPPORTUNITIES THAT LEAD TO STUDENT INDEPENDENCE AND SELF-SUFFICIENCY THROUGH ACADEMIC ACHIEVEMENT AND CONTINUATION OF SPIRIT LAKE DAKOTA LANGUAGE AND CULTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 162 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $16,530,459 | PYContributionsGrantsAmt |
| CY Contributions Grants | $16,165,697 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,197,435 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,194,591 | CYProgramServiceRevenueAmt |
| PY Investment Income | $98,472 | PYInvestmentIncomeAmt |
| CY Investment Income | $215,751 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,660 | PYOtherRevenueAmt |
| CY Other Revenue | -$3,510 | CYOtherRevenueAmt |
| PY Total Revenue | $17,833,026 | PYTotalRevenueAmt |
| CY Total Revenue | $17,572,529 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,960,822 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,762,061 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,430,292 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,185,085 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,756,863 | PYOtherExpensesAmt |
| CY Other Expenses | $4,724,572 | CYOtherExpensesAmt |
| PY Total Expenses | $16,147,977 | PYTotalExpensesAmt |
| CY Total Expenses | $14,671,718 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,685,049 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,900,811 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,707,703 | TotalAssetsBOYAmt |
| Total Assets EOY | $29,630,542 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,080,809 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,102,837 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $18,626,894 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,527,705 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE HIGHER EDUCATION OPPORTUNITIES, AT THE COMMUNITY COLLEGE LEVEL, INCLUDING VOCATIONAL AND TECHNICAL TRAINING. AS A TRIBAL COMMUNITY COLLEGE, WE EMPHASIZE THE TEACHING AND LEARNING OF DAKOTA CULTURE AND LANGUAGE TOWARD THE PERPETUATION OF THE SPIRIT LAKE DAKOTA NATION. THE GOAL IS STUDENT INDEPENDENCE AND SELF-SUFFICIENCY THROUGH EDUCATIONAL ACHIEVEMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,927,042 | ExpenseAmt |
| Grant | $2,762,061 | GrantAmt |
| Revenue | $1,100,933 | RevenueAmt |
| Desc | EDUCATION OF STUDENTS FOR FALL, SPRING AND SUMMER SESSIONS. | Desc |
| Total Program Service Expenses | $10,927,042 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 45 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 162 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHELLY MERKEL-VEER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7017661302 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | CANKDESKA CIKANA COMMUNITY COLLEGE | AddressLine1Txt |
| City | FORT TOTTEN | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58335 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| COLLETTE BROWN | ||||||
| CHAIRPERSON | 1.00 | Yes (X) | $3,600 | $0 | $0 | |
| WICAHPI TAWACINHEHOMNITHROUGH FEB | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $150 | $0 | $0 | |
| CURTIS BLACK THROUGH JUN 2024 | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY GREENE TROTTIER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $3,100 | $0 | $0 | |
| JOHN LOHNES THROUGH OCT 2024 | ||||||
| VICE CHAIR | 1.00 | Yes (X) | $3,350 | $0 | $0 | |
| TYSON SULLIVAN FROM OCT 2024 | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DIXIE OMEN FROM SEPT 2024 | ||||||
| VICE CHAIR | 1.00 | Yes (X) | $800 | $0 | $0 | |
| DONELDA CHARBONEAU | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $700 | $0 | $0 | |
| CYNTHIA LINDQUIST THROUGH AUG 2024 | ||||||
| PRESIDENT OF COLLEGE | 40.00 | $239,786 | $0 | $27,587 | Yes (X) | |
| CHELLY MERKEL-VEER | ||||||
| CHIEF FINANCIAL OFFICER | 40.00 | $103,428 | $0 | $21,840 | Yes (X) | |
| STEVEN SMITH FROM AUG 2024 | ||||||
| PRESIDENT OF COLLEGE | 40.00 | $73,343 | $0 | $19,354 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $428,257 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $68,781 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ALAN GLEASON CONSTRUCTION | |||||
| 2873 96TH AVE NE | TOLNA | ND | 58380 | GENERAL CONTRACTOR FOR EDUCATION BUILDIN | $1,877,999 |
| TECTA AMERICA DAKOTAS | |||||
| 307 5TH ST SE | DEVILS LAKE | ND | 58301 | ROOFING REPAIRS | $114,300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $14,651,128 | GovernmentGrantsAmt |
| All Other Contributions | $1,514,569 | AllOtherContributionsAmt |
| Total Contributions | $16,165,697 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611310 | BusinessCd |
| Total Revenue Column | $1,078,628 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,078,628 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $115,963 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $115,963 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,194,591 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $206,419 | TotalRevenueColumnAmt |
| Exclusion | $206,419 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $79,200 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,639 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $76,561 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $76,561 | TotalRevenueColumnAmt |
| Exclusion | $76,561 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,332 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,332 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,332 | TotalRevenueColumnAmt |
| Exclusion | $9,332 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $21,170 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $7,583 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,587 | TotalRevenueColumnAmt |
| Exclusion | $13,587 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $125,891 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $219,549 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$93,658 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$93,658 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,572,529 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,100,933 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $305,899 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,762,061 | TotalAmt |
| Program Services | $2,762,061 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $451,315 | TotalAmt |
| Management And General | $451,315 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,665,890 | TotalAmt |
| Program Services | $4,284,503 | ProgramServicesAmt |
| Management And General | $381,387 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $367,751 | TotalAmt |
| Program Services | $304,793 | ProgramServicesAmt |
| Management And General | $62,958 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,272,472 | TotalAmt |
| Program Services | $1,075,368 | ProgramServicesAmt |
| Management And General | $197,104 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,657 | TotalAmt |
| Program Services | $356,819 | ProgramServicesAmt |
| Management And General | $70,838 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,057 | TotalAmt |
| Program Services | $198,542 | ProgramServicesAmt |
| Management And General | $41,515 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,484 | TotalAmt |
| Program Services | $197,484 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,395,238 | TotalAmt |
| Management And General | $1,395,238 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACTUAL/OTHER | $1,863,760 | $1,065,723 | $798,037 |
| SUPPLIES | $839,930 | $559,418 | $280,512 |
| REPAIR/MAINTENANCE | $188,103 | $122,331 | $65,772 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,671,718 | TotalAmt |
| Program Services | $10,927,042 | ProgramServicesAmt |
| Management And General | $3,744,676 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,909,545 | BOYAmt |
| EOY | $6,456,177 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,430 | BOYAmt |
| EOY | $349,087 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,266 | BOYAmt |
| EOY | $140,140 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,616 | BOYAmt |
| EOY | $140,433 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $35,773,879 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,366,507 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,382,988 | BOYAmt |
| EOY | $21,407,372 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $907,076 | BOYAmt |
| EOY | $1,016,969 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,782 | BOYAmt |
| EOY | $120,364 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,707,703 | BOYAmt |
| EOY | $29,630,542 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $515,653 | BOYAmt |
| EOY | $149,690 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,950,740 | BOYAmt |
| EOY | $1,275,971 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,434,921 | BOYAmt |
| EOY | $6,425,184 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,495 | BOYAmt |
| EOY | $251,992 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,080,809 | BOYAmt |
| EOY | $8,102,837 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,948,067 | BOYAmt |
| EOY | $14,982,188 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,678,827 | BOYAmt |
| EOY | $6,545,517 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,626,894 | BOYAmt |
| EOY | $21,527,705 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,707,703 | BOYAmt |
| EOY | $29,630,542 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,900,811 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $947,591 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $100,561 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,000 | OtherExpendituresAmt |
| End Year Balance | $1,047,152 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $964,468 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$15,877 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,000 | OtherExpendituresAmt |
| End Year Balance | $947,591 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,080,305 | BeginningYearBalanceAmt |
| Contributions | $6,812 | ContributionsAmt |
| Investment Earnings Or Losses | -$122,649 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $964,468 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,092,670 | BeginningYearBalanceAmt |
| Contributions | $5,450 | ContributionsAmt |
| Investment Earnings Or Losses | -$16,815 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,000 | OtherExpendituresAmt |
| End Year Balance | $1,080,305 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,062,744 | BeginningYearBalanceAmt |
| Contributions | $6,813 | ContributionsAmt |
| Investment Earnings Or Losses | $24,133 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,020 | OtherExpendituresAmt |
| End Year Balance | $1,092,670 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Endowment Balance EOY | 1.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $28,930,287 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,664,220 | DepreciationAmt |
| Book Value | $19,266,067 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,615,094 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,267,083 | DepreciationAmt |
| Book Value | $348,011 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,228,498 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,435,204 | DepreciationAmt |
| Book Value | $1,793,294 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,407,372 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| COMPENSATED ABSENCES PAYABLE | $132,353 |
| DEFERRED LEASE INFLOWS | $119,639 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $251,992 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $16,725,607 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,725,607 | RevenueSubtotalAmt |
| Other Revenues Not Included | $846,922 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $846,922 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,572,529 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,824,796 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $222,188 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $222,188 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,602,608 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,069,110 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,069,110 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,671,718 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE COLLEGE INTENDS TO USE THE INCOME FROM THE ENDOWMENT FUNDS TO CREATE SCHOLARSHIPS FOR STUDENTS OF THE COLLEGE. |
| PART X, LINE 2: | THE COLLEGE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COLLEGE'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS, AND OTHER EVIDENCE. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP ALLOWANCES 1,069,110. COST OF GOODS SOLD -219,549. RENTAL EXPENSES -2,639. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 2,639. COGS 219,549. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP ALLOWANCES 1,069,110. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE COLLEGE NOTICE IS STATED AS SUCH IN ALL PUBLICATIONS: "CANKDESKA CIKANA COMMUNITY COLLEGE ADMITS STUDENTS OF ANY RACE COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, POLICIES, PROGRAMS, AND ATHLETIC AND ANY OTHER SCHOOL ADMINISTERED PROGRAMS." |
| SCHEDULE E, PART I, LINE 6 | THE COLLEGE RECEIVES FEDERAL AND STATE OF NORTH DAKOTA GRANTS AND APPROPRIATIONS FOR EDUCATION PROGRAMS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $16,576 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $16,576 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $4,441 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $16,576 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $16,576 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $4,441 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $4,441 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $12,135 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 304 | RecipientCnt |
| Cash Grant | $1,753,300 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS AND GRANTS ARE AWARDED TO STUDENTS OF THE COLLEGE BASED ON VARIOUS CRITERIA. THESE CRITERIA INCLUDE FINANCIAL NEED, GRADE POINT AVERAGE, AND OTHERS AS ESTABLISHED BY THE SCHOLARSHIP AND GRANT DOCUMENTS. SCHOLARSHIPS ARE APPLIED TO THE INDIVIDUAL STUDENTS' ACCOUNTS TO PAY TUITION, ROOM AND BOARD EXPENSES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CYNTHIA LINDQUIST THROUGH AUG 2024 | PersonNm |
| Title | PRESIDENT OF COLLEGE | TitleTxt |
| Base Compensation Filing Org | $195,610 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $44,176 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $14,100 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $13,487 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $267,373 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THE TRIBE HAS THE POWER TO APPOINT AND REMOVE BOARD MEMBERS FROM THE COLLEGE'S BOARD OF REGENTS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THERE IS A TRIBAL COUNCIL MEMBER PRESENT AT THE BOARD MEETINGS OF THE COLLEGE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF REGENTS REVIEWS AND APPROVES FORM 990 FOR FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE PRESIDENT OF THE COLLEGE MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY. THE MANAGEMENT TEAM AND HUMAN RESOURCE DIRECTOR ASSIST THE PRESIDENT IN MONITORING POTENTIAL CONFLICTS OF INTEREST. REGULAR MANAGEMENT TEAM MEETINGS ARE HELD TO INFORM OTHER MEMBERS OF MANAGEMENT OF POTENTIAL CONFLICTS OF INTEREST. SITUATIONS DETERMINED TO NEED FURTHER REVIEW ARE BROUGHT TO THE ATTENTION OF THE PRESIDENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COLLEGE'S HUMAN RESOURCE DIRECTOR UTILIZES AN INTERVIEW COMMITTEE FOR EACH POSITION. THE INTERVIEW COMMITTEE IS COMPRISED OF INDIVIDUALS KNOWLEDGEABLE ABOUT THE POSITION BEING INTERVIEWED, BUT DOES NOT INCLUDE THE PROGRAM DIRECTOR OF THAT POSITION. THE INTERVIEW COMMITTEE PROVIDES A RECOMMENDATION TO THE PROGRAM DIRECTOR, WHO EITHER AGREES OR GIVES THEIR OWN RECOMMENDATION TO THE PRESIDENT. THE PRESIDENT ULTIMATELY DETERMINES THE COMPENSATION. A SALARY SCALE SPECIFIC TO THE COLLEGE IS ALSO REFERENCED TO DETERMINE COMPENSATION AMOUNTS. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 990 PUBLIC INSPECTION COPY IS AVAILABLE UPON REQUEST AND POSTED ON THE COLLEGE'S WEBSITE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSIGHT OF THE ANNUAL REVIEW OF THE ORGANIZATION'S FINANCIAL STATEMENTS HAS NOT CHANGED FROM THE PRIOR YEAR'S PROCESS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPIRIT LAKE TRIBE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 359 | AddressLine1Txt |
| City | FORT TOTTEN | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58335 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450314494 | EIN |
| Primary Activities | INDIAN TRIBE | PrimaryActivitiesTxt |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Exempt Code Section | IRC 7871 | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPIRIT LAKE TRIBE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | J | TransactionTypeTxt |
| Involved | $79,200 | InvolvedAmt |
| Method Of Amount Determination | CASH PAID | MethodOfAmountDeterminationTxt |
Comments