CANKDESKA CIKANA COMMUNITY COLLEGE: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: CANKDESKA CIKANA COMMUNITY COLLEGE (EIN 45-0350756)
Tax period: 2013-10-01 to 2014-09-30
Filed: 2015-02-02
IRS object ID: 201500339349300225
Schema version: 2013v4.0
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	2015-02-02T15:27:37-06:00	ReturnTs
Tax Period End	2014-09-30	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	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 14296	AddressLine1
City	GRAND FORKS	City
State	ND	State
ZIP Code	582084296	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-10-01	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	BusinessNameLine1

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	AddressLine1
City	FORT TOTTEN	City
State	ND	State
ZIP Code	58335	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CYNTHIA LINDQUIST	PersonNm
Person Title	PRESIDENT OF COLLEGE	PersonTitleTxt
Phone	7017664415	PhoneNum
Signature	2015-01-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CHRISTOPHER R WEIPPERT	PreparerPersonNm
PTIN	P00014207	PTIN
Phone	7017754685	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-02-25 16:41:14Z	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	AddressLine1
City	FORT TOTTEN	City
State	ND	State
ZIP Code	58335	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$12,494,732	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	188	TotalEmployeeCnt
Total Volunteers	4	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$10,312,009	PYContributionsGrantsAmt
CY Contributions Grants	$12,097,445	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$44,057	CYProgramServiceRevenueAmt
PY Investment Income	$11,821	PYInvestmentIncomeAmt
CY Investment Income	$74,334	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$4	CYOtherRevenueAmt
PY Total Revenue	$10,323,830	PYTotalRevenueAmt
CY Total Revenue	$12,215,840	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,280,840	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,188,715	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,923,232	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,606,182	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$25,009	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,441,791	PYOtherExpensesAmt
CY Other Expenses	$4,125,747	CYOtherExpensesAmt
PY Total Expenses	$10,645,863	PYTotalExpensesAmt
CY Total Expenses	$11,920,644	CYTotalExpensesAmt
PY Revenues Less Expenses	-$322,033	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$295,196	CYRevenuesLessExpensesAmt
Total Assets BOY	$16,357,596	TotalAssetsBOYAmt
Total Assets EOY	$16,603,965	TotalAssetsEOYAmt
Total Liabilities BOY	$589,053	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$540,226	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$15,768,543	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$16,063,739	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	$8,457,868	ExpenseAmt
Grant	$1,188,715	GrantAmt
Revenue	$44,057	RevenueAmt
Desc	EDUCATION OF STUDENTS FOR FALL, WINTER, SPRING AND SUMMER SESSIONS.	Desc
Total Program Service Expenses	$8,457,868	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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	Yes (1)	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	131	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	188	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	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	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	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	7017661302	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	CANKDESKA CIKANA COMMUNITY COLLEGE	AddressLine1
City	FORT TOTTEN	City
State	ND	State
ZIP Code	58335	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
PAUL YANKTON
CHAIRPERSON	1.00	Yes (X)	Yes (X)	$950	$0	$0
IRIS CAVANAUGH
MEMBER	1.00	Yes (X)		$550	$0	$0
WICAHPI TAWACINHEHOMNI
MEMBER	1.00	Yes (X)		$1,175	$0	$0
JEANETTE HERALD
SECRETARY	1.00	Yes (X)	Yes (X)	$1,050	$0	$0
ALBERTA REDFOX
VICE CHAIR	1.00	Yes (X)	Yes (X)	$950	$0	$0
LORI BROWN
CHAIRPERSON	1.00	Yes (X)		$0	$0	$0
WAYNITA CHASKE
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
CYNTHIA LINDQUIST
PRESIDENT OF COLLEGE	40.00		Yes (X)	$114,528	$0	$11,411
CHELLY MERKEL-VEER
VICE PRESIDENT, FINANCE	40.00		Yes (X)	$59,280	$0	$10,755

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$178,483	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$22,166	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	UND GRANTS & CONTRACTS	BusinessNameLine1

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	264 CENTENNIAL DRIVE TWAMLEY HALL	AddressLine1
City	GRAND FORKS	City
State	ND	State
ZIP Code	58202	ZIPCode

Field	Value	IRS element (for citing)
Services	SUBCONTRACTOR	ServicesDesc
Compensation	$168,121	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Related Organizations	$100,000	RelatedOrganizationsAmt
Government Grants	$11,831,399	GovernmentGrantsAmt
All Other Contributions	$166,046	AllOtherContributionsAmt
Total Contributions	$12,097,445	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	TUITION AND FEES	Desc
Business	611310	BusinessCd
Total Revenue Column	$44,057	TotalRevenueColumnAmt
Related Or Exempt Func Income	$44,057	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$44,057	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$74,334	TotalRevenueColumnAmt
Exclusion	$74,334	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$278,896	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$278,892	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,215,840	TotalRevenueColumnAmt
Related Or Exempt Func Income	$44,061	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$74,334	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,188,715	TotalAmt
Program Services	$1,188,715	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$214,877	TotalAmt
Management And General	$214,877	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,805,421	TotalAmt
Program Services	$3,520,428	ProgramServicesAmt
Management And General	$1,284,993	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$273,255	TotalAmt
Program Services	$194,444	ProgramServicesAmt
Management And General	$78,811	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$737,074	TotalAmt
Program Services	$511,915	ProgramServicesAmt
Management And General	$225,159	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$575,555	TotalAmt
Program Services	$432,408	ProgramServicesAmt
Management And General	$143,147	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$484,900	TotalAmt
Program Services	$158,206	ProgramServicesAmt
Management And General	$326,694	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$237,369	TotalAmt
Program Services	$191,133	ProgramServicesAmt
Management And General	$46,236	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$797,680	TotalAmt
Management And General	$797,680	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
OTHER OPERATING	$1,680,711	$1,640,903	$14,799	$25,009
CONTRACTUAL	$608,948	$407,567	$201,381
REPAIR/MAINTENANCE	$316,139	$212,149	$103,990

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,920,644	TotalAmt
Program Services	$8,457,868	ProgramServicesAmt
Management And General	$3,437,767	ManagementAndGeneralAmt
Fundraising	$25,009	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,552,260	BOYAmt
EOY	$1,569,290	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$496,524	BOYAmt
EOY	$735,734	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,160	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$74,986	BOYAmt
EOY	$36,781	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,779	BOYAmt
EOY	$31,920	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$17,004,424	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,605,309	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$12,472,118	BOYAmt
EOY	$12,399,115	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,230,758	BOYAmt
EOY	$1,274,303	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$523,011	BOYAmt
EOY	$556,822	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,357,596	BOYAmt
EOY	$16,603,965	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$179,044	BOYAmt
EOY	$155,148	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$330,378	BOYAmt
EOY	$273,715	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$79,631	BOYAmt
EOY	$111,363	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$589,053	BOYAmt
EOY	$540,226	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	$2,046,533	BOYAmt
EOY	$2,361,526	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$12,387,618	BOYAmt
EOY	$12,314,615	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,334,392	BOYAmt
EOY	$1,387,598	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,768,543	BOYAmt
EOY	$16,063,739	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,357,596	BOYAmt
EOY	$16,603,965	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$295,196	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
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	$12,126,726	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$11,355,278	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,622,259	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,312,009	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,420,398	CurrentTaxYearAmt
Total	$56,836,670	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,126,726	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$11,355,278	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,622,259	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,312,009	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,420,398	CurrentTaxYearAmt
Total	$56,836,670	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$56,836,670	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$105,097	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$104,850	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$77,891	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,821	CurrentTaxYearMinus1YearAmt
Current Tax Year	$74,334	CurrentTaxYearAmt
Total	$373,993	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$57,210,663	TotalSupportAmt
Public Support CY170	0.99350	PublicSupportCY170Pct
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	$1,334,390	BeginningYearBalanceAmt
Investment Earnings Or Losses	$55,206	InvestmentEarningsOrLossesAmt
Other Expenditures	$2,000	OtherExpendituresAmt
End Year Balance	$1,387,596	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,293,877	BeginningYearBalanceAmt
Contributions	$10,047	ContributionsAmt
Investment Earnings Or Losses	$47,903	InvestmentEarningsOrLossesAmt
End Year Balance	$1,351,827	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,229,070	BeginningYearBalanceAmt
Investment Earnings Or Losses	$65,807	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,000	OtherExpendituresAmt
End Year Balance	$1,293,877	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,147,301	BeginningYearBalanceAmt
Contributions	$13,541	ContributionsAmt
Investment Earnings Or Losses	$69,228	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,000	OtherExpendituresAmt
End Year Balance	$1,229,070	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
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	$14,585,872	OtherCostOrOtherBasisAmt
Depreciation	$3,513,545	DepreciationAmt
Book Value	$11,072,327	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$840,743	OtherCostOrOtherBasisAmt
Depreciation	$425,608	DepreciationAmt
Book Value	$415,135	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,577,809	OtherCostOrOtherBasisAmt
Depreciation	$666,156	DepreciationAmt
Book Value	$911,653	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$12,399,115	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	COMPENSATED ABSENCES PAYABLE	Desc
Amt	$111,363	Amt

Field	Value	IRS element (for citing)
Total Liability	$111,363	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$12,215,840	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$12,215,840	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$12,215,840	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$11,920,644	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$11,920,644	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$11,920,644	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 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 ENTITY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. THE ENTITY RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THEY BELIEVE IT IS "MORE LIKELY THAN NOT" THAT THEIR TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ENTITY BELIEVES THAT ALL OF THE POSITIONS TAKEN ON THEIR FEDERAL INCOME TAX RETURN WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION. GENERALLY, THE ENTITIES' INCOME TAX RETURN REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR THREE YEARS AFTER THEY ARE FILED.

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	267	RecipientCnt
Cash Grant	$1,188,715	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 (6 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 11	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.

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	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 359	AddressLine1
City	FORT TOTTEN	City
State	ND	State
ZIP Code	58335	ZIPCode

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	BusinessNameLine1

Field	Value	IRS element (for citing)
Transaction Type	C	TransactionTypeTxt
Involved	$100,000	InvolvedAmt
Method Of Amount Determination	AMOUNT RECEIVED	MethodOfAmountDeterminationTxt