OGLALA LAKOTA COLLEGE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- OGLALA LAKOTA COLLEGE (EIN 23-7135915)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-07-15
- IRS object ID
- 202541969349302779
- 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 L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-15T17:19:18-04:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 460257538 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KETEL THORSTENSON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3140 | AddressLine1Txt |
| City | RAPID CITY | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 577093140 | 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 | 237135915 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OGLALA LAKOTA COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OGLA | BusinessNameControlTxt |
| Phone | 6054556000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PIYA WICONI ROAD PO BOX 490 | AddressLine1Txt |
| City | KYLE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 577520490 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAWN TOBACCO-FRANK | PersonNm |
| Person Title | PRES INSTRUCTION | PersonTitleTxt |
| Phone | 6054556000 | PhoneNum |
| Signature | 2025-07-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEANETTE SCHROEDER CPA | PreparerPersonNm |
| PTIN | P00479382 | PTIN |
| Phone | 6053425630 | PhoneNum |
| Preparation | 2025-07-15 | 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 | DAWN TOBACCO-FRANK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PIYA WICONI ROAD | AddressLine1Txt |
| Address Line2 | PO BOX 490 | AddressLine2Txt |
| City | KYLE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 577520490 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $50,206,458 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OLC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION WHICH EMANATES FROM THE CHARTER OF THE OGLALA SIOUX TRIBE IS TO EDUCATE STUDENTS FOR PROFESSIONAL AND VOCATIONAL EMPLOYMENT OPPORTUNITIES IN LAKOTA COUNTRY. THE COLLEGE WILL GRADUATE WELL-ROUNDED STUDENTS GROUNDED IN WOLAKOLKICIYAPI-LEARNING LAKOTA WAYS OF LIFE IN THE COMMUNITY BY TEACHING LAKOTA CULTURE AND LANGUAGE AS PART OF PREPARING STUDENTS TO PARTICIPATE IN A MULTICULTURAL WORLD. IN ACHIEVING THE MISSION, OGLALA LAKOTA COLLEGE HAS THE FOLLOWING PURPOSES: TRIBAL -PROVIDES THE LAKOTA WITH OUTSTANDING GRADUATES -PROMOTES THE STUDY AND PRACTICE OF TRIBAL SOVEREIGNTY -WORKS WITH TRIBAL ENTITIES TOWARD BUILDING OUR NATION -HELPS STUDENTS TO GAIN MEANINGFUL EMPLOYMENT AND HEALTHY LIFESTYLES CULTURAL -UTILIZES LAKOTA CULTURAL VALUES IN ALL LEARNING FRAMEWORKS -CELEBRATES LAKOTA CULTURE INCLUDING SACRED SONGS AND CEREMONIES -RESEARCH, STUDY, FACILITATE, AND DISSEMINATE LAKOTA LANGUAGE, CULTURE AND PHILOSOPHY -PROVIDES LEADERSHIP TO MAINTAIN AND REVITALIZE LAKOTA CULTURE AND P | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 427 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $35,953,679 | PYContributionsGrantsAmt |
| CY Contributions Grants | $41,259,371 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,573,424 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,247,145 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,547,577 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,827,402 | CYInvestmentIncomeAmt |
| PY Other Revenue | $183,517 | PYOtherRevenueAmt |
| CY Other Revenue | $279,706 | CYOtherRevenueAmt |
| PY Total Revenue | $43,258,197 | PYTotalRevenueAmt |
| CY Total Revenue | $49,613,624 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $12,585,069 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $13,298,569 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,756,444 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,988,775 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $930,764 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $972,720 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $972,720 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,139,298 | PYOtherExpensesAmt |
| CY Other Expenses | $9,144,966 | CYOtherExpensesAmt |
| PY Total Expenses | $38,411,575 | PYTotalExpensesAmt |
| CY Total Expenses | $40,405,030 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,846,622 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $9,208,594 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $136,137,830 | TotalAssetsBOYAmt |
| Total Assets EOY | $144,206,611 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $32,853,170 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $21,639,525 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $103,284,660 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $122,567,086 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION WHICH EMANATES FROM THE CHARTER OF THE OGLALA SIOUX TRIBE IS TO EDUCATE STUDENTS FOR PROFESSIONAL AND VOCATIONAL EMPLOYMENT OPPORTUNITIES IN LAKOTA COUNTRY. THE COLLEGE WILL GRADUATE WELL-ROUNDED STUDENTS GROUNDED IN WOLAKOLKICIYAPI-LEARNING LAKOTA WAYS OF LIFE IN THE COMMUNITY BY TEACHING LAKOTA CULTURE AND LANGUAGE AS PART OF PREPARING STUDENTS TO PARTICIPATE IN A MULTICULTURAL WORLD. IN ACHIEVING THE MISSION, OGLALA LAKOTA COLLEGE HAS THE FOLLOWING PURPOSES: TRIBAL -PROVIDES THE LAKOTA WITH OUTSTANDING GRADUATES -PROMOTES THE STUDY AND PRACTICE OF TRIBAL SOVEREIGNTY -WORKS WITH TRIBAL ENTITIES TOWARD BUILDING OUR NATION -HELPS STUDENTS TO GAIN MEANINGFUL EMPLOYMENT AND HEALTHY LIFESTYLES CULTURAL -UTILIZES LAKOTA CULTURAL VALUES IN ALL LEARNING FRAMEWORKS -CELEBRATES LAKOTA CULTURE INCLUDING SACRED SONGS AND CEREMONIES -RESEARCH, STUDY, FACILITATE, AND DISSEMINATE LAKOTA LANGUAGE, CULTURE AND PHILOSOPHY -PROVIDES LEADERSHIP TO MAINTAIN AND REVITALIZE LAKOTA CULTURE AND P | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $27,895,066 | ExpenseAmt |
| Grant | $13,298,569 | GrantAmt |
| Revenue | $2,247,145 | RevenueAmt |
| Desc | OLC'S PRIMARY PROGRAM IS EDUCATION. PROVIDED APPROXIMATELY 1,250 STUDENTS WITH OPPORTUNITIES FOR CERTIFICATES, ASSOCIATE, BACHELOR AND MASTER DEGREES IN A VARIETY OF FIELDS. RESEARCH OPPORTUNITIES ARE ALSO PROVIDED AS PART OF THE EDUCATIONAL PROGRAM. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,491,448 | ExpenseAmt |
| Desc | OLC'S GOAL FOR THE HEADSTART PROGRAM IS TO PROVIDE A FULL RANGE OF SERVICES TO MEET THE NEEDS OF LAKOTA CHILDREN FROM 0-5 AND THEIR FAMILIES ADDRESSING COGNITIVE,EMOTIONAL, PHYSICAL, NUTRITIONAL, MENTAL HEALTH, AND LAKOTA LANGUAGE AND CULTURE DEVELOPMENT OF CHILDREN AND THE DEVELOPMENT NEEDS OF FAMILIES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $33,386,514 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (true) | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 143 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 427 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TANYA GARNENEZ | PersonNm |
| Phone | 6054556001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 490 | AddressLine1Txt |
| City | KYLE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57752 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| DAWN TOBACCO-FRANK | |||||||
| PRES INSTRUC | 40.00 | Yes (X) | $175,474 | $0 | $54,296 | ||
| JULIE JOHNSON | |||||||
| VP BUSINESS | 40.00 | Yes (X) | $145,422 | $0 | $43,031 | ||
| CHARLES TINANT | |||||||
| MATH & SCIEN | 40.00 | $106,835 | $0 | $35,783 | Yes (X) | ||
| KARLA WITT | |||||||
| VP OF INSTRU | 40.00 | $117,334 | $0 | $23,090 | Yes (X) | ||
| SUSANNE AUER | |||||||
| RESEARCH DIR | 40.00 | $108,417 | $0 | $28,489 | Yes (X) | ||
| TYLER HAUGEN | |||||||
| INFO TECH DI | 40.00 | $107,519 | $0 | $25,894 | Yes (X) | ||
| MONIQUE APPLE | |||||||
| SOCIAL WORK | 40.00 | $100,696 | $0 | $31,390 | Yes (X) | ||
| RHONDA TWO EAGLE | |||||||
| TREASURER | 1.00 | Yes (X) | $7,900 | $0 | $0 | Yes (X) | |
| ROSALIE JANIS | |||||||
| SECRETARY | 1.00 | Yes (X) | $7,750 | $0 | $0 | Yes (X) | |
| DENNIS BREWER | |||||||
| PRESIDENT | 1.00 | Yes (X) | $7,700 | $0 | $0 | Yes (X) | |
| SOPHIA CONROY | |||||||
| MEMBER | 1.00 | $7,450 | $0 | $0 | Yes (X) | ||
| DENISE KING-RED OWL | |||||||
| MEMBER | 1.00 | $7,400 | $0 | $0 | Yes (X) | ||
| JOE AMERICAN HORSE | |||||||
| MEMBER | 1.00 | $6,950 | $0 | $0 | Yes (X) | ||
| PETE RED WILLOW | |||||||
| MEMBER | 1.00 | $6,850 | $0 | $0 | Yes (X) | ||
| PAMELA ATTACK HIM | |||||||
| MEMBER | 1.00 | $6,750 | $0 | $0 | Yes (X) | ||
| DONOVAN YOUNG MAN | |||||||
| MEMBER | 1.00 | $6,500 | $0 | $0 | Yes (X) | ||
| CECELIA FIRE THUNDER | |||||||
| VICE PRESIDE | 1.00 | Yes (X) | $5,750 | $0 | $0 | Yes (X) | |
| KELSEY BRAVE EAGLE | |||||||
| MEMBER | 1.00 | $5,350 | $0 | $0 | Yes (X) | ||
| AMBER SIERRA | |||||||
| MEMBER | 1.00 | $4,400 | $0 | $0 | Yes (X) | ||
| CHARLES BUSH | |||||||
| MEMBER | 1.00 | $2,150 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $944,597 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $241,973 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LAKOTA EXPRESS | |||||
| PO BOX 287 | KYLE | SD | 57752 | PROF FUNDRAISIN | $972,720 |
| SHANNON PORCH | |||||
| 27043 HISLE ROAD | WANBLEE | SD | 57577 | CONSTRUCTION | $151,580 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $33,703,564 | GovernmentGrantsAmt |
| All Other Contributions | $7,555,807 | AllOtherContributionsAmt |
| Total Contributions | $41,259,371 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $2,217,801 | $2,217,801 |
| STUDENT HOUSING | 721310 | $29,344 | $29,344 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,247,145 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,827,402 | TotalRevenueColumnAmt |
| Exclusion | $5,827,402 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $740,851 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $592,834 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $148,017 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $148,017 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $131,689 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $131,689 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $131,689 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $49,613,624 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,526,851 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $5,827,402 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,298,569 | TotalAmt |
| Program Services | $13,298,569 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $491,082 | TotalAmt |
| Program Services | $223,820 | ProgramServicesAmt |
| Management And General | $267,262 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,745,259 | TotalAmt |
| Program Services | $11,786,623 | ProgramServicesAmt |
| Management And General | $958,636 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,741,335 | TotalAmt |
| Program Services | $940,321 | ProgramServicesAmt |
| Management And General | $801,014 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,005,678 | TotalAmt |
| Program Services | $543,066 | ProgramServicesAmt |
| Management And General | $462,612 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,005,421 | TotalAmt |
| Program Services | $914,933 | ProgramServicesAmt |
| Management And General | $90,488 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $972,720 | TotalAmt |
| Fundraising | $972,720 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $367,613 | TotalAmt |
| Management And General | $367,613 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $724,347 | TotalAmt |
| Program Services | $441,693 | ProgramServicesAmt |
| Management And General | $282,654 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,494,403 | TotalAmt |
| Program Services | $2,076,155 | ProgramServicesAmt |
| Management And General | $1,418,248 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,017,371 | TotalAmt |
| Program Services | $915,186 | ProgramServicesAmt |
| Management And General | $102,185 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $569,829 | TotalAmt |
| Program Services | $120,988 | ProgramServicesAmt |
| Management And General | $448,841 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,065,887 | TotalAmt |
| Program Services | $1,713,860 | ProgramServicesAmt |
| Management And General | $352,027 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| STUDENT ACTIVITIES | $445,276 | $17,255 | $428,021 |
| MISC EXP | $394,045 | $394,045 | |
| CENTER OPERATIONS | $66,195 | $66,195 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,405,030 | TotalAmt |
| Program Services | $33,386,514 | ProgramServicesAmt |
| Management And General | $6,045,796 | ManagementAndGeneralAmt |
| Fundraising | $972,720 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,327,141 | BOYAmt |
| EOY | $18,683,187 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,649,642 | BOYAmt |
| EOY | $1,828,191 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $546,375 | BOYAmt |
| EOY | $645,851 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,532 | BOYAmt |
| EOY | $124,488 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $391,892 | BOYAmt |
| EOY | $391,290 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $48,717,744 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $26,345,079 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,895,349 | BOYAmt |
| EOY | $22,372,665 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,404,069 | BOYAmt |
| EOY | $85,967,002 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,797,830 | BOYAmt |
| EOY | $14,193,937 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,137,830 | BOYAmt |
| EOY | $144,206,611 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,646,510 | BOYAmt |
| EOY | $999,121 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,901,396 | BOYAmt |
| EOY | $20,333,411 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $305,264 | BOYAmt |
| EOY | $306,993 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,853,170 | BOYAmt |
| EOY | $21,639,525 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,284,660 | BOYAmt |
| EOY | $122,567,086 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,284,660 | BOYAmt |
| EOY | $122,567,086 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,137,830 | BOYAmt |
| EOY | $144,206,611 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $9,208,594 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $10,073,831 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $70,788,889 | BeginningYearBalanceAmt |
| Contributions | $1,507,211 | ContributionsAmt |
| Investment Earnings Or Losses | $14,826,138 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $367,614 | OtherExpendituresAmt |
| End Year Balance | $86,754,624 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $65,560,887 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $7,763,575 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,535,573 | OtherExpendituresAmt |
| End Year Balance | $70,788,889 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $68,734,385 | BeginningYearBalanceAmt |
| Contributions | $4,422,959 | ContributionsAmt |
| Investment Earnings Or Losses | -$7,240,980 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $355,477 | OtherExpendituresAmt |
| End Year Balance | $65,560,887 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $53,432,891 | BeginningYearBalanceAmt |
| Contributions | $3,874,496 | ContributionsAmt |
| Investment Earnings Or Losses | $11,700,919 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $273,921 | OtherExpendituresAmt |
| End Year Balance | $68,734,385 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $55,486,965 | BeginningYearBalanceAmt |
| Contributions | $1,206,890 | ContributionsAmt |
| Investment Earnings Or Losses | $3,195,343 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $6,456,307 | OtherExpendituresAmt |
| End Year Balance | $53,432,891 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.49620 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.13520 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.36860 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $196,750 | OtherCostOrOtherBasisAmt |
| Book Value | $196,750 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,071,169 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,050,922 | DepreciationAmt |
| Book Value | $16,020,247 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,669,403 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,195,622 | DepreciationAmt |
| Book Value | $1,473,781 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,725,016 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,098,535 | DepreciationAmt |
| Book Value | $4,626,481 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $55,406 | OtherCostOrOtherBasisAmt |
| Book Value | $55,406 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $22,372,665 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CD'S MATURITIES OF MORE THAN 1YR | $12,694,054 |
| CAPITAL CREDITS RECEIVABLE | $1,192,304 |
| RIGHT TO USE LEASED ASSETS, NET | $159,612 |
| OTHER RECEIVABLE | $147,967 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $14,193,937 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE OBLIGATIONS | $160,963 |
| COMPENSATED ABSENCES | $146,030 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $306,993 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $60,280,289 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $10,073,831 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $592,834 | OtherRevenueAmt |
| Revenue Not Reported | $10,666,665 | RevenueNotReportedAmt |
| Revenue Subtotal | $49,613,624 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $49,613,624 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $40,997,863 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $592,834 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $592,834 | ExpensesNotReportedAmt |
| Expenses Subtotal | $40,405,029 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $40,405,030 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART III, LINE 1A | OGLALA LAKOTA COLLEGE FOLLOWS GOVERNMENTAL ACCOUNTING STANDARDS AND DOES NOT PRESENT ITS COLLECTIONS IN ITS FINANCIAL STATEMENTS. |
| SCHEDULE D, PAGE 2, PART III, LINE 4 | COLLECTION INCLUDES CULTURAL ARTIFACTS, DOCUMENTS, ART WORKS, AND PHOTOGRAPHS OF HISTORICAL AND CULTURAL SIGNIFICANCE. THEY ARE KEPT FOR SCHOLARLY RESEARCH AND CULTURAL PERSPECTIVE. |
| SCHEDULE D, PAGE 2, PART V, LINE 4 | ENDOWMENT FUND EARNINGS ARE AVAILABLE FOR SCHOLARSHIP AND FACULTY POSITIONS. |
| SCHEDULE D, PAGE 3, PART X | THE COLLEGE QUALIFIES AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT SUBJECT TO FEDERAL INCOME TAX. AS SUCH, NO INCOME TAXES HAVE BEEN PROVIDED FOR IN THE FINANCIAL STATEMENTS. IN ADDITION, THE COLLEGE HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | COST OF INVENTORY SALES 592,834 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | COST OF INVENTORY SALES 592,834 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | ROUNDING 1 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | Yes (true) | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | false | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | THE COLLEGE PLACES ADVERTISEMENTS IN INDIAN COUNTRY TODAY AND PSA'S ON THE LOCAL RADIO STATION, KILI. THESE ADS PUBLICIZE AND PROMOTE THAT OGLALA LAKOTA COLLEGE HAS AN OPEN DOOR POLICY AND DOES NOT DISCRIMINATE. |
| SCHEDULE E, LINE 5 | THE COLLEGE RECEIVES FUNDING THROUGH PUBLIC LAW 95-471. CONTRACTS UNDER THIS PUBLIC LAW ALLOW INDIAN PREFERENCE WHEN HIRING. |
| SCHEDULE E, LINE 6 | THE COLLEGE RECEIVES A MAJORITY OF ITS FUNDING THROUGH PUBLIC LAW 95-471 FUNDING, THE NATIONAL SCIENCE FOUNDATION, THE DEPARTMENT OF HEALTH AND HUMAN SERVICES, AND THE DEPARTMENT OF EDUCATION. |
| SCHEDULE E, LINE 7 | THE COLLEGE RECEIVES FUNDING THROUGH PUBLIC LAW 95-471. CONTRACTS UNDER THIS PUBLIC LAW ALLOW INDIAN PREFERENCE WHEN HIRING. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (true) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LAKOTA EXPRESS | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 287 WATER TOWER RD | AddressLine1Txt |
| City | KYLE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57752 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | SOLICITING | ActivityTxt |
| Fundraiser Control Of Funds | false | FundraiserControlOfFundsInd |
| Gross Receipts | $2,618,860 | GrossReceiptsAmt |
| Retained By Contractor | $972,720 | RetainedByContractorAmt |
| Net To Organization | $1,646,140 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $2,618,860 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $972,720 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $1,646,140 | TotalNetToOrganizationAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (20 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| AMERICAN INDIAN COLLEGE | 502 | $940,426 |
| BOT | 614 | $771,488 |
| AMERICORP | 2 | $756 |
| CARES ACT | 5920 | $5,480,250 |
| CRCC | 125 | $231,000 |
| CRAZY HORSE | 65 | $41,496 |
| DAKOTA INDIAN FOUNDATION | 4 | $2,450 |
| DISADVANTAGED NURSING | 19 | $117,336 |
| GATES SCHOLARS | 92 | $70,000 |
| HIGHER EDUCATION | 191 | $516,221 |
| JOHNSON | 14 | $63,808 |
| MISC. SCHOLARSHIPS | 406 | $1,750,815 |
| PELL | 694 | $3,023,365 |
| READING AND MATH | 249 | $91,875 |
| SD NEEDS BASED GRANT | 83 | $65,992 |
| SDCF | 24 | $12,988 |
| SDEAF | 95 | $76,200 |
| ST JOSEPH SCHOLARSHIPS | 8 | $24,250 |
| FEDERAL WORK STUDY | 6 | $15,853 |
| SHVISION | 4 | $2,000 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | TO RECEIVE A STIPEND, THE INDIVIDUAL MUST BE A STUDENT AND MEET THE REQUIRED GUIDELINE FROM THE AWARDING AGENCY. EACH DEPARTMENT CHAIR VERIFIES THAT THE STUDENT MEETS THE AWARDING AGENCY'S GUIDELINES. THE BUSINESS OFFICE MONITORS THE PAYMENTS. SCHOLARSHIPS ARE AWARDED BASED ON SPECIFIC GUIDELINES CREATED BY THE SOURCE OF FUNDING. THE FINANCIAL AID DEPARTMENT DETERMINES ELIGIBILITY AND MONITORS USE OF FUNDS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| DAWN TOBACCO-FRANK | ||||
| PRES INSTRUCTION | $175,474 | $24,416 | $29,880 | $229,770 |
| JULIE JOHNSON | ||||
| VP BUSINESS | $145,422 | $27,610 | $15,421 | $188,453 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PAGE 1, PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | HOUSING IS PROVIDED AT A FAIR MARKET RENTAL RATE AS APPROVED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS PROVIDES THIS OPTION TO THE PRESIDENT BECAUSE OF THE DISTANCE OF THE COLLEGE FROM URBAN AREAS, THE LACK OF LOCAL HOUSING, AND THE CONVENIENCE OF HAVING THE PRESIDENT AVAILABLE ONSITE FOR ADEQUATE MANAGEMENT OF DAILY OPERATIONS. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KELSEY BRAVE EAGLE | PersonNm |
| Relationship With Org | BOARD MEMBER | RelationshipWithOrgTxt |
| Cash Grant | $10,717 | CashGrantAmt |
| Type Of Assistance | SCHOLARSHIP | TypeOfAssistanceTxt |
| Assistance Purpose | EDUCATION | AssistancePurposeTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MISSION WHICH EMANATES FROM THE CHARTER OF THE OGLALA SIOUX TRIBE IS TO EDUCATE STUDENTS FOR PROFESSIONAL AND VOCATIONAL EMPLOYMENT OPPORTUNITIES IN LAKOTA COUNTRY. THE COLLEGE WILL GRADUATE WELL-ROUNDED STUDENTS GROUNDED IN WOLAKOLKICIYAPI-LEARNING LAKOTA WAYS OF LIFE IN THE COMMUNITY BY TEACHING LAKOTA CULTURE AND LANGUAGE AS PART OF PREPARING STUDENTS TO PARTICIPATE IN A MULTICULTURAL WORLD. IN ACHIEVING THE MISSION, OGLALA LAKOTA COLLEGE HAS THE FOLLOWING PURPOSES: TRIBAL -PROVIDES THE LAKOTA WITH OUTSTANDING GRADUATES -PROMOTES THE STUDY AND PRACTICE OF TRIBAL SOVEREIGNTY -WORKS WITH TRIBAL ENTITIES TOWARD BUILDING OUR NATION -HELPS STUDENTS TO GAIN MEANINGFUL EMPLOYMENT AND HEALTHY LIFESTYLES CULTURAL -UTILIZES LAKOTA CULTURAL VALUES IN ALL LEARNING FRAMEWORKS -CELEBRATES LAKOTA CULTURE INCLUDING SACRED SONGS AND CEREMONIES -RESEARCH, STUDY, FACILITATE, AND DISSEMINATE LAKOTA LANGUAGE, CULTURE AND PHILOSOPHY -PROVIDES LEADERSHIP TO MAINTAIN AND REVITALIZE LAKOTA CULTURE AND PHILOSOPHY ACADEMIC -ENCOURAGES HIGH STUDENT LEARNING EXPECTATIONS THROUGH ACTIVE AND COLLABORATIVE LEARNINGS, WHICH WILL BE MEASURED THROUGH ASSESSMENT STANDARDS -MAINTAINS A SUPPORTIVE CAMPUS ENVIRONMENT THROUGH ADVISING, COUNSELING, TUTORING, SCHEDULING, AND PROVIDING FINANCIAL ASSISTANCE -PRACTICES OPEN ENROLLMENT AND STUDENTS WILL ACQUIRE RELEVANT KNOWLEDGE, SKILLS, AND VALUES TO MAKE A LIVING IN A DIVERSE WORLD, AND TO BE A SELF-FULFILLED PERSON WHO IS A CONTRIBUTING MEMBER OF THEIR FAMILY, COMMUNITY AND TRIBE -PURSUES THE CREATION OF OGLALA LAKOTA UNIVERSITY COMMUNITY -SUPPORTS LOCAL COMMUNITIES IN EDUCATIONAL AND OTHER DEVELOPMENT -ENCOURAGES PEOPLE AS ACTIVE, PRODUCTIVE MEMBERS OF THEIR TIOSPAYE AND COMMUNITIES -OFFERS FRAMEWORKS FOR LEADERSHIP DEVELOPMENT IN THE CONTEXT OF COMMUNITIES AND ORGANIZATIONS -PROVIDES LIFELONG LEARNING THROUGH CONTINUING EDUCATION AND COMMUNITY ACTIVITIES |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS PREPARED BY A LICENSED CPA AND OGLALA LAKOTA COLLEGE'S BOARD OF TRUSTEES REVIEWS THE FORM 990 PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS ARE REQUIRED TO SUBMIT WRITTEN DISCLOSURES OF CURRENT OR PENDING CONFLICTS OF INTEREST PRIOR TO OLC ENTERING INTO ANY FINANCIAL ARRANGEMENTS WITH THE OUTSIDE ENTITY. THE BOARD MEMBER WITH THE POTENTIAL CONFLICT WILL ABSTAIN FROM VOTING OR PARTICIPATING IN ANY DISCUSSION OF THE ISSUE INVOLVING THE POTENTIAL CONFLICT. THE BOARD MAKES ALL FINAL DECISIONS AS TO WHETHER A CONFLICT OF INTEREST EXISTS. BOARD MEMBERS ARE ALSO REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE FORM INDICATING ANY ACTUAL OR POTENTIAL CONFLICTS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | OGLALA LAKOTA COLLEGE (OLC) PERFORMS SALARY SURVEYS AT NEIGHBORING COLLEGES, BOTH TRIBAL COLLEGES AND PUBLIC COLLEGES, TO DETERMINE SALARIES. OLC DETERMINES FROM THESE SURVEYS, AN APPROPRIATE SALARY AMOUNT FOR ITS KEY EMPLOYEES, TOP MANAGEMENT AND OFFICERS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE ORGANIZATION PERFORMS STUDIES OF OTHER COLLEGES AND UNIVERSITIES TO DETERMINE HOW MUCH COMPENSATION THE VICE PRESIDENT OF BUSINESS AND INSTRUCTION SHOULD RECEIVE. ALSO SEE LINE 15A. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ALL POLICIES ARE INCLUDED ON THE OLC WEBSITE. |
| FORM 990, PART XI, LINE 9 | COST OF INVENTORY SALES 592,834 COST OF INVENTORY SALES -592,834 ROUNDING 1 TOTAL 1 |
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