2014-05-15T16:11:38-05:00 2013-06-30 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2012-07-01 460338038 ISNA WICA OWAYAWA LONEMAN SCHOOL CORPORATION LONE 6054556875 PO BOX 50 OGLALA SD 577640050 CHARLES CUNY JR 6054556875 2014-05-15 true JEAN SMITH CPA 6053425630 2014-05-15 2012 2016-02-25 16:41:14Z CHARLES CUNY JR PO BOX 50 OGLALA SD 577640050 4550085 false X WWW.ISNAWICA.ORG X 1978 SD TO PROVIDE EDUCATION TO CHILDREN ON THE PINE RIDGE INDIAN RESERVATION. 6 6 115 0 14725796 4447483 6650 5622 8632 5395 -43949 34373 14697129 4492873 0 0 3310347 3219663 0 0 12324306 2217709 15634653 5437372 -937524 -944499 1170294 596539 1726867 2097611 -556573 -1501072 TO PROVIDE EDUCATION TO CHILDREN ON THE PINE RIDGE INDIAN RESERVATION. false false 3853371 4600553 TO PROVIDE EDUCATION TO NATIVE AMERICAN CHILDREN WHO ATTEND ISNA WICA OWAYAWA (LONEMAN SCHOOL CORPORATION) GRADES K THROUGH 8TH. PROVIDED FOR 267 STUDENTS. 684682 THE SCHOOL IS IN THE PROCESS OF CONSTRUCTING A NEW SCHOOL BUILDING ON BEHALF OF BUREAU OF INDIAN AFFAIRS. CONSTRUCTION BEGAN IN SEPTEMBER 2010. THE 2012-2013 SCHOOL YEAR IS THE SECOND YEAR IN THE NEW BUILDING. 4538053 true false false false false false false false false false true false false false false false true false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false true 25 0 115 true false false false false false false false false false false X 6 6 false false false false false false false true true false false true true false true true true true true true false X CHARLES CUNY JR 6054556875 PO BOX 50 OGLALA SD 577640050 SANDRA BUFFINGTON 1.00 X X 1101 0 170 GOLDIE STARR 1.00 X X 992 0 207 GLORIA SCABBY FACE-MARTIN 1.00 X 983 0 197 OLIVE BRINGS HIM BACK 1.00 X 975 0 158 ERNIE LITTLE 1.00 X X 918 0 236 MARTHA TWO BULLS 1.00 X 846 0 0 DEBORAH BORDEAUX 40.00 X 74096 0 11245 MARELLA BURCH 40.00 X 46128 0 9777 SHELLEY WHITE 30.00 X 1443 0 0 127482 21990 false false false ALL NATIVE SOLUTIONS PO BOX 741 WINNEBAGO NE 68071 FURNITURE 196458 OCETI SAKOWIN DISTANCE EDUCATION PO BOX 731 KYLE SD 57752 CONSULTING 164708 LACREEK ELECTRIC ASSOCIATION INC PO BOX 220 MARTIN SD 57551 UTILITIES 102122 3 4445448 2035 4447483 CAFETERIA LUNCHES 611600 5622 5622 5622 5395 5395 22359 57212 -34853 -34853 -34853 MISCELLANEOUS 611600 69226 69226 69226 4492873 5622 39768 164606 85341 79265 2159264 2023424 135840 41194 37378 3816 678505 616329 62176 176094 160460 15634 26129 26129 101957 101957 338263 263134 75129 106930 70056 36874 75799 10461 65338 605246 535678 69568 65252 43341 21911 43610 12355 31255 14946 14946 66995 36227 30768 SCHOOL CONSTRUCT-FORTRIBE 374031 374031 FOOD 160080 160080 LOAN 100000 100000 MISCELLANEOUS 73240 29581 43659 65231 65231 5437372 4538053 899319 0 905776 372204 36186 73413 8321 8321 7255 12783 2079 2079 18110 18110 6677 6677 725462 622510 185890 102952 1170294 596539 1704978 1697611 21889 400000 1726867 2097611 X 164001 185890 -720574 -1686962 -556573 -1501072 1170294 596539 -944499 X X false false false X 99550 54783 44767 625912 567727 58185 102952 4550085 57212 57212 4492873 4492873 5494584 57212 57212 5437372 5437372 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSE NETTED WITH REVENUE 57,212 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSE NETTED WITH REVENUE 57,212 true true true true true true true false false true false false false false false true false false PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 THE SCHOOL HAS A NONDISCRIMINATORY POLICY AND THAT POLICY IS INCLUDED IN THE SCHOOL HANDBOOK AND IS POSTED IN THE SCHOOL BUILDING DISCRIMINATION BY RACE EXPLANATION SCHEDULE E LINE 5 AS PART OF THE INDIAN REORGANIZATION ACT OF 1934 AND PL 93 368 THE SCHOOL FOLLOWS INDIAN PREFERENCE POLICIES FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 SUBSTANTIALLY ALL FUNDING FOR THE SCHOOL COMES FROM GOVERNMENT AGENCIES INCLUDING THE BUREAU OF INDIAN AFFAIRS DEPARTMENT OF AGRICULTURE AND DEPARTMENT OF EDUCATION NONCOMPLIANCE WITH NONDISCRIMINATION REQUIREMENTS EXPLANATION SCHEDULE E LINE 7 AS PART OF THE INDIAN REORGANIZATION ACT OF 1934 AND PL 93 368 THE SCHOOL FOLLOWS INDIAN PREFERENCE POLICIES TRAVEL ADVANCES X 2079 2079 false true false 2079 ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY A LICENSED CPA. THE PRINCIPAL RECEIVES THE FINAL VERSION OF THE FORM 990 FOR REVIEW. SHE THEN MAKES COPIES AND DISTRIBUTES IT TO THE SCHOOL BOARD FOR REVIEW PRIOR TO FILING THE FORM WITH THE INTERNAL REVENUE SERVICE. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR THE SCHOOL BOARD IS PRESENTED WITH THE BOARD POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY. THE BOARD MEMBERS ARE REQUIRED TO ADHERE TO THIS POLICY AND ABSTAIN FROM BOARD ACTION INVOLVING A MEMBER OF THAT BOARD MEMBER'S IMMEDIATE FAMILY. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE SCHOOL BOARD USES COMPARABLE DATA FROM SIMILAR SCHOOL DISTRICTS IN THE AREA TO DETERMINE SALARIES FOR THE ADMINISTRATOR. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B SEE 15A FOR EXPLANATION OF THE PROCESS TO DETERMINE COMPENSATION, AS IT APPLIES TO THIS INDIVIDUAL ALSO. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF OUR FORM 1023, FORMS 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE TO THE PUBLIC UPON REQUEST. COPIES WILL BE MADE AS NEEDED FOR SUCH REQUESTS. FINANCIAL REPORTS ARE ALSO FILED WITH THE BIE EDUCATION LINE OFFICE AND THE OGLALA SIOUX TRIBAL EDUCATION OFFICES ON A REGULAR BASIS. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 RENTAL EXPENSE NETTED WITH REVENUE 57,212 RENTAL EXPENSE NETTED WITH REVENUE -57,212 REASON FOR NOT UNDERGOING REQUIRED AUDIT FORM 990, PAGE 12, PART XII, LINE 3B COMPLETION OF THE FINANCIAL STATEMENT AND OMB CIRCULAR A-133 AUDIT IS PENDING AS OF DUE DATE FOR THE FORM 990.