CANKDESKA CIKANA COMMUNITY COLLEGE: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: CANKDESKA CIKANA COMMUNITY COLLEGE (EIN 45-0350756)
Tax period: 2016-10-01 to 2017-09-30
Filed: 2018-02-09
IRS object ID: 201830409349301293
Schema version: 2016v3.0
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 I
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-02-09T16:53:32-06:00	ReturnTs
Tax Period End	2017-09-30	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	2016-10-01	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	CYNTHIA LINDQUIST	PersonNm
Person Title	PRESIDENT OF COLLEGE	PersonTitleTxt
Phone	7017664415	PhoneNum
Signature	2018-02-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MATT LAUGHLIN	PreparerPersonNm
PTIN	P00014168	PTIN
Phone	7017754685	PhoneNum
Preparation	2018-02-06	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	24.111.23.187	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-02-07	IPDt
IP Tm	15:55:05	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	4644E451C344D25F4A84C640A30041080A10B445	AtSubmissionCreationDeviceId
At Submission Filing Device Id	EEB6B47B52C45DC429578530A207974813C51079	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CYNTHIA LINDQUIST	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	$11,928,640	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	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	236	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$12,084,951	PYContributionsGrantsAmt
CY Contributions Grants	$11,681,479	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$86,152	PYInvestmentIncomeAmt
CY Investment Income	$31,072	CYInvestmentIncomeAmt
PY Other Revenue	$30,879	PYOtherRevenueAmt
CY Other Revenue	-$19,461	CYOtherRevenueAmt
PY Total Revenue	$12,201,982	PYTotalRevenueAmt
CY Total Revenue	$11,693,090	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,084,420	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,004,440	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$7,257,073	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,973,950	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,626,143	PYOtherExpensesAmt
CY Other Expenses	$4,064,519	CYOtherExpensesAmt
PY Total Expenses	$12,967,636	PYTotalExpensesAmt
CY Total Expenses	$12,042,909	CYTotalExpensesAmt
PY Revenues Less Expenses	-$765,654	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$349,819	CYRevenuesLessExpensesAmt
Total Assets BOY	$19,290,074	TotalAssetsBOYAmt
Total Assets EOY	$23,646,224	TotalAssetsEOYAmt
Total Liabilities BOY	$3,897,657	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$8,603,626	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$15,392,417	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$15,042,598	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	$7,987,759	ExpenseAmt
Grant	$1,004,440	GrantAmt
Desc	EDUCATION OF STUDENTS FOR FALL, WINTER, SPRING AND SUMMER SESSIONS.	Desc
Total Program Service Expenses	$7,987,759	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
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
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	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	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	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	55	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	236	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	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	0	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 (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
CHELLY MERKEL-VEER
CHIEF FINANCIAL OFFICER	40.00	Yes (X)	$69,862	$0	$13,484
COLLETTE BROWN
MEMBER	1.00		$1,050	$0	$0	Yes (X)
CYNTHIA LINDQUIST
PRESIDENT OF COLLEGE	40.00	Yes (X)	$126,450	$0	$15,367
HEATHER LAWRENCE
MEMBER	1.00		$300	$0	$0	Yes (X)
JEANETTE HERALD
CHAIRPERSON	1.00	Yes (X)	$1,050	$0	$0	Yes (X)
WAYNITA CHASKE
MEMBER	1.00		$800	$0	$0	Yes (X)
WICAHPI TAWACINHEHOMNI
MEMBER	1.00		$1,000	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$200,512	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$28,851	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SPIRIT LAKE TRIBE TERO	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 450	AddressLine1Txt
City	FORT TOTTEN	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58335	ZIPCd

Field	Value	IRS element (for citing)
Services	PERSONNEL	ServicesDesc
Compensation	$170,000	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Related Organizations	$713,457	RelatedOrganizationsAmt
Government Grants	$10,968,022	GovernmentGrantsAmt
Total Contributions	$11,681,479	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$31,072	TotalRevenueColumnAmt
Exclusion	$31,072	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$6,969	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$6,258	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$711	TotalRevenueColumnAmt
Exclusion	$711	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$209,120	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$229,292	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$20,172	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$20,172	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,693,090	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$20,172	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$31,783	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,004,440	TotalAmt
Program Services	$1,004,440	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$253,237	TotalAmt
Management And General	$253,237	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$5,007,852	TotalAmt
Program Services	$3,474,530	ProgramServicesAmt
Management And General	$1,533,322	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$305,955	TotalAmt
Program Services	$213,034	ProgramServicesAmt
Management And General	$92,921	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$901,322	TotalAmt
Program Services	$633,375	ProgramServicesAmt
Management And General	$267,947	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$505,584	TotalAmt
Program Services	$321,512	ProgramServicesAmt
Management And General	$184,072	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,090,659	TotalAmt
Program Services	$215,315	ProgramServicesAmt
Management And General	$875,344	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$207,583	TotalAmt
Program Services	$143,198	ProgramServicesAmt
Management And General	$64,385	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$837,162	TotalAmt
Management And General	$837,162	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
OTHER OPERATING	$988,945	$1,402,938	-$413,993
CONTRACTUAL	$740,205	$476,030	$264,175
REPAIR/MAINTENANCE	$199,965	$103,387	$96,578

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,042,909	TotalAmt
Program Services	$7,987,759	ProgramServicesAmt
Management And General	$4,055,150	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,106,205	BOYAmt
EOY	$949,943	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,436,600	BOYAmt
EOY	$1,788,641	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$11,633	BOYAmt
EOY	$14,897	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$65,101	BOYAmt
EOY	$74,365	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$41,217	BOYAmt
EOY	$34,793	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$25,801,151	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$7,058,328	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$14,619,727	BOYAmt
EOY	$18,742,823	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,399,493	BOYAmt
EOY	$1,437,007	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$610,098	BOYAmt
EOY	$603,755	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$19,290,074	BOYAmt
EOY	$23,646,224	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,026,832	BOYAmt
EOY	$1,227,956	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$287,488	BOYAmt
EOY	$505,802	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$2,454,849	BOYAmt
EOY	$6,735,974	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$128,488	BOYAmt
EOY	$133,894	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,897,657	BOYAmt
EOY	$8,603,626	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$1,826,438	BOYAmt
EOY	$1,569,274	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$12,042,021	BOYAmt
EOY	$12,006,849	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,523,958	BOYAmt
EOY	$1,466,475	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,392,417	BOYAmt
EOY	$15,042,598	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$19,290,074	BOYAmt
EOY	$23,646,224	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$349,819	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)
Consol And Sep Basis Fincl Stmt	Yes (X)	ConsolAndSepBasisFinclStmtInd

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,312,009	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,420,398	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,778,097	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,084,951	CurrentTaxYearMinus1YearAmt
Current Tax Year	$11,681,479	CurrentTaxYearAmt
Total	$59,276,934	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,312,009	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,420,398	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,778,097	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,084,951	CurrentTaxYearMinus1YearAmt
Current Tax Year	$11,681,479	CurrentTaxYearAmt
Total	$59,276,934	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$59,276,934	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,821	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$74,334	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$94,597	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$86,152	CurrentTaxYearMinus1YearAmt
Current Tax Year	$31,072	CurrentTaxYearAmt
Total	$297,976	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$59,574,910	TotalSupportAmt
Public Support CY170	0.99500	PublicSupportCY170Pct
Public Support PY170	0.99410	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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	$1,523,958	BeginningYearBalanceAmt
Contributions	$19,795	ContributionsAmt
Investment Earnings Or Losses	$7,222	InvestmentEarningsOrLossesAmt
Other Expenditures	$84,500	OtherExpendituresAmt
End Year Balance	$1,466,475	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,463,470	BeginningYearBalanceAmt
Investment Earnings Or Losses	$61,488	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,000	OtherExpendituresAmt
End Year Balance	$1,523,958	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,387,596	BeginningYearBalanceAmt
Investment Earnings Or Losses	$75,874	InvestmentEarningsOrLossesAmt
End Year Balance	$1,463,470	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,334,390	BeginningYearBalanceAmt
Investment Earnings Or Losses	$55,206	InvestmentEarningsOrLossesAmt
Other Expenditures	$2,000	OtherExpendituresAmt
End Year Balance	$1,387,596	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,351,827	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$15,437	InvestmentEarningsOrLossesAmt
Other Expenditures	$2,000	OtherExpendituresAmt
End Year Balance	$1,334,390	EndYearBalanceAmt

Field	Value	IRS element (for citing)
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	$22,657,965	OtherCostOrOtherBasisAmt
Depreciation	$5,217,222	DepreciationAmt
Book Value	$17,440,743	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$840,743	OtherCostOrOtherBasisAmt
Depreciation	$575,152	DepreciationAmt
Book Value	$265,591	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,302,443	OtherCostOrOtherBasisAmt
Depreciation	$1,265,954	DepreciationAmt
Book Value	$1,036,489	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$18,742,823	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	COMPENSATED ABSENCES PAYABLE	Desc
Amt	$133,894	Amt

Field	Value	IRS element (for citing)
Total Liability	$133,894	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$11,427,466	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$235,550	OtherRevenueAmt
Revenue Not Reported	$235,550	RevenueNotReportedAmt
Revenue Subtotal	$11,191,916	RevenueSubtotalAmt
Other Revenues Not Included	$501,174	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$501,174	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$11,693,090	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$11,777,285	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$235,550	OtherExpensesIncludedAmt
Expenses Not Reported	$235,550	ExpensesNotReportedAmt
Expenses Subtotal	$11,541,735	ExpensesSubtotalAmt
Other Expenses Not Included	$501,174	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$501,174	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$12,042,909	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 XI, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES (REPORTED ON PART VIII, LINE 8B) 6,258. COST OF GOODS SOLD (REPORTED ON PART VIII, LINE 10B) 229,292.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	SCHOLARSHIP ALLOWANCES 501,174.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES (REPORTED ON PART VIII, LINE 8B) 6,258. COST OF GOODS SOLD (REPORTED ON PART VIII, LINE 10B) 229,292. ROUNDING ADJUSTMENT
PART XII, LINE 4B - OTHER ADJUSTMENTS:	SCHOLARSHIP ALLOWANCES 501,174.

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 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	566	RecipientCnt
Cash Grant	$1,004,440	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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7B	THERE IS A TRIBAL COUNCIL MEMBER PRESENT AT THE BOARD MEETINGS OF THE COLLEGE. THE TRIBE ALSO HAS THE POWER TO APPOINT AND REMOVE BOARD MEMBERS FROM THE COLLEGE'S BOARD OF REGENTS.
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
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	Yes (1)	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	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	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	C	TransactionTypeTxt
Involved	$713,457	InvolvedAmt
Method Of Amount Determination	AMOUNT RECEIVED	MethodOfAmountDeterminationTxt