OGLALA LAKOTA COLLEGE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- OGLALA LAKOTA COLLEGE (EIN 23-7135915)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-06-27
- IRS object ID
- 201431789349300603
- Schema version
- 2012v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-06-27T08:30:18-05:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KETEL THORSTENSON LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3140 | AddressLine1 |
| City | RAPID CITY | City |
| State | SD | State |
| ZIP Code | 577093140 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237135915 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OGLALA LAKOTA COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | OGLA | NameControl |
| Phone | 6054556000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PIYA WICONI ROAD PO BOX 490 | AddressLine1 |
| City | KYLE | City |
| State | SD | State |
| ZIP Code | 577520490 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | THOMAS SHORTBULL | Name |
| Title | PRESIDENT | Title |
| Phone | 6054556000 | Phone |
| Date Signed | 2014-06-27 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEAN SMITH CPA | Name |
| Phone | 6053425630 | Phone |
| Date Prepared | 2014-06-27 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | THOMAS SHORTBULL | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PIYA WICONI ROAD | AddressLine1 |
| City | KYLE | City |
| State | SD | State |
| ZIP Code | 57752 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 36464057 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.OLC.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1971 | YearFormation |
| State Legal Domicile | SD | StateLegalDomicile |
| Activity Or Mission Description | 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 | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | NbrIndependentVotingMembers |
| Total Nbr Employees | 697 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 32108782 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 30515419 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2949278 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2560072 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1910386 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2427340 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 424268 | OtherRevenuePriorYear |
| Other Revenue Current Year | 219609 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 37392714 | TotalRevenuePriorYear |
| Total Revenue Current Year | 35722440 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 9174886 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 7994946 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 16697020 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 16405680 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 794311 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 822162 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 822162 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6434693 | OtherExpensePriorYear |
| Other Expenses Current Year | 6680908 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 33100910 | TotalExpensesPriorYear |
| Total Expenses Current Year | 31903696 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 4291804 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3818744 | RevenuesLessExpensesCY |
| Total Assets BOY | 73562555 | TotalAssetsBOY |
| Total Assets EOY | 77266952 | TotalAssetsEOY |
| Total Liabilities BOY | 8632691 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 8933077 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 64929864 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 68333875 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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 | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 22040816 | Expense |
| Grants | 7968606 | Grants |
| Revenue | 3325320 | Revenue |
| Description | OLC'S PRIMARY PROGRAM IS EDUCATION. PROVIDED APPROXIMATELY 1,600 STUDENTS WITH OPPORTUNITIES FOR CERTIFICATES, ASSOCIATE, BACHELOR AND MASTER DEGREES IN A VARIETY OF FIELDS. RESEARCH OPPORTUNTIES ARE ALSO PROVIDED AS PART OF THE EDUCATIONAL PROGRAM. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 5203710 | Expense |
| Grants | 26340 | Grants |
| Description | 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 27244526 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | true | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 124 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 697 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JULIE JOHNSON | NamePerson |
| Telephone Number | 6054556001 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 490 | AddressLine1 |
| City | KYLE | City |
| State | SD | State |
| ZIP Code | 57752 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DENISE KING-RED OWL | ||||||
| SECRETARY | 1.00 | X | X | 4557 | 0 | 0 |
| PHEOBE TALLMAN | ||||||
| MEMBER | 1.00 | X | 4425 | 0 | 0 | |
| PETE RED WILLOW | ||||||
| MEMBER | 1.00 | X | 4080 | 0 | 0 | |
| NEWTON CUMMINGS | ||||||
| PRESIDENT | 1.00 | X | X | 3683 | 0 | 0 |
| DENNIS BREWER | ||||||
| VICE PRESIDE | 1.00 | X | X | 3630 | 0 | 0 |
| BENNETT SIERRA | ||||||
| MEMBER | 1.00 | X | 3577 | 0 | 0 | |
| WARREN CROSS | ||||||
| MEMBER | 1.00 | X | 3445 | 0 | 0 | |
| GERALD ONE FEATHER | ||||||
| MEMBER | 1.00 | X | 2990 | 0 | 0 | |
| ANTHONY V WOUNDED HEAD | ||||||
| TREASURER | 1.00 | X | X | 371 | 0 | 0 |
| KATRINA SALWAY | ||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | |
| EMMA FEATHERMAN-SAM | ||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ALICE PERKINS | ||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | |
| WILLENE KILLS ENEMY | ||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | |
| THOMAS SHORTBULL | ||||||
| PRESIDENT | 40.00 | X | 131326 | 0 | 40992 | |
| URSULA GAERTNER | ||||||
| VP INSTRUCTI | 40.00 | X | 72885 | 0 | 245 | |
| WILLIAM CHRISTENSEN | ||||||
| VP BUSINESS | 40.00 | X | 66936 | 0 | 11990 | |
| GERALD GIRAUD | ||||||
| VP INSTRUCTI | 40.00 | X | 54189 | 0 | 4130 | |
| ARLENE QUIST | ||||||
| VP BUSINESS | 40.00 | X | 47675 | 0 | 10007 | |
| REBECKA WALLINGFORD | ||||||
| VP BUSINESS | 40.00 | X | 4431 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 408200 | TotalReportableCompFromOrg |
| Total Other Compensation | 67364 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| LAKOTA EXPRESS | |||||
| PO BOX 287 | KYLE | SD | 57752 | PROF FUNDRAISIN | 785348 |
| SOD'S MECHANICAL | |||||
| PO BOX 578 | MARTIN | SD | 57751 | CONSTRUCTION | 225296 |
| KRATOVIL ELECTRIC | |||||
| PO BOX 253 | MARTIN | SD | 57551 | CONSTRUCTION | 130809 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Government Grants | 25504843 | GovernmentGrants |
| All Other Contributions | 5010576 | AllOtherContributions |
| Total Contributions | 30515419 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611710 | 2521717 | 2521717 |
| STUDENT HOUSING | 721310 | 38355 | 38355 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2560072 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2550288 | TotalRevenueColumn |
| Exclusion | $2,550,288 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 17500 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 140448 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -122948 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -122948 | TotalRevenueColumn |
| Exclusion | -$122,948 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 765248 | GrossSalesOfInventory |
| Cost Of Goods Sold | 601169 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 164079 | TotalRevenueColumn |
| Related Or Exempt Function Income | 164079 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 55530 | TotalRevenueColumn |
| Related Or Exempt Function Income | 55530 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 55530 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 35722440 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2779681 | RelatedOrExemptFunctionIncome |
| Exclusion | $2,427,340 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7994946 | Total |
| Program Services | 7994946 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 395543 | Total |
| Program Services | 189986 | ProgramServices |
| Management And General | 205557 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12614716 | Total |
| Program Services | 11556341 | ProgramServices |
| Management And General | 1058375 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1297682 | Total |
| Program Services | 1188807 | ProgramServices |
| Management And General | 108875 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1110563 | Total |
| Program Services | 1017387 | ProgramServices |
| Management And General | 93176 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 987176 | Total |
| Program Services | 904352 | ProgramServices |
| Management And General | 82824 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 822162 | Total |
| Fundraising | 822162 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7475 | Total |
| Management And General | 7475 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 395605 | Total |
| Program Services | 319376 | ProgramServices |
| Management And General | 76229 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43073 | Total |
| Program Services | 20702 | ProgramServices |
| Management And General | 22371 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1814322 | Total |
| Program Services | 1042677 | ProgramServices |
| Management And General | 771645 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66943 | Total |
| Management And General | 66943 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1010641 | Total |
| Program Services | 874397 | ProgramServices |
| Management And General | 136244 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 873827 | Total |
| Program Services | 170482 | ProgramServices |
| Management And General | 703345 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 611 | Total |
| Program Services | 611 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1279694 | Total |
| Program Services | 1061634 | ProgramServices |
| Management And General | 218060 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 189910 | Total |
| Program Services | 189910 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| MISC EXP | 436024 | 380074 | 55950 |
| CENTER OPERATIONS | 246945 | 126328 | 120617 |
| STUDENT ACTIVITIES | 234330 | 125008 | 109322 |
| GRADUATION | 42997 | 42997 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38511 | Total |
| Program Services | 38511 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31903696 | Total |
| Program Services | 27244526 | ProgramServices |
| Management And General | 3837008 | ManagementAndGeneral |
| Fundraising | 822162 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2853302 | BOY |
| EOY | 4712853 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1795573 | BOY |
| EOY | 969760 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 698878 | BOY |
| EOY | 691957 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 293018 | BOY |
| EOY | 344545 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 154241 | BOY |
| EOY | 203491 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 35780128 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 11118290 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25209999 | BOY |
| EOY | 24661838 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42557544 | BOY |
| EOY | 45682508 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 73562555 | BOY |
| EOY | 77266952 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1298341 | BOY |
| EOY | 1599835 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7334350 | BOY |
| EOY | 7333242 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8632691 | BOY |
| EOY | 8933077 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64929864 | BOY |
| EOY | 68333875 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64929864 | BOY |
| EOY | 68333875 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 73562555 | BOY |
| EOY | 77266952 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 3818744 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -414734 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 1 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 35318091 | BeginningOfYearBalance |
| Contributions | 2425220 | Contributions |
| Investment Earnings Or Losses | 2094495 | InvestmentEarningsOrLosses |
| Other Expenditures | 794350 | OtherExpenditures |
| End Of Year Balance | 39043456 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 28595397 | BeginningOfYearBalance |
| Contributions | 3492496 | Contributions |
| Investment Earnings Or Losses | 4589547 | InvestmentEarningsOrLosses |
| Other Expenditures | 1359349 | OtherExpenditures |
| End Of Year Balance | 35318091 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 24398146 | BeginningOfYearBalance |
| Contributions | 10202090 | Contributions |
| Investment Earnings Or Losses | 1900019 | InvestmentEarningsOrLosses |
| Other Expenditures | 7904858 | OtherExpenditures |
| End Of Year Balance | 28595397 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 19963087 | BeginningOfYearBalance |
| Contributions | 3271464 | Contributions |
| Investment Earnings Or Losses | 3449551 | InvestmentEarningsOrLosses |
| Other Expenditures | 2285956 | OtherExpenditures |
| End Of Year Balance | 24398146 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 16858253 | BeginningOfYearBalance |
| Contributions | 2267038 | Contributions |
| Investment Earnings Or Losses | 2252794 | InvestmentEarningsOrLosses |
| Other Expenditures | 1414998 | OtherExpenditures |
| End Of Year Balance | 19963087 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.91130 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.08870 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 196750 | OtherCostOrOtherBasis |
| Book Value | 196750 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 28702418 | OtherCostOrOtherBasis |
| Depreciation | 6772053 | Depreciation |
| Book Value | 21930365 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1668574 | OtherCostOrOtherBasis |
| Depreciation | 928525 | Depreciation |
| Book Value | 740049 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5054418 | OtherCostOrOtherBasis |
| Depreciation | 3417712 | Depreciation |
| Book Value | 1636706 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 157968 | OtherCostOrOtherBasis |
| Book Value | 157968 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 24661838 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 35943077 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -414734 | NetUnrealizedGainsInvestments |
| Other Revenues | 635371 | OtherRevenues |
| Revenue Not Rptd F990 | 220637 | RevenueNotRptdF990 |
| Revenue Subtotal | 35722440 | RevenueSubtotal |
| Total Revenue Per Form990 | 35722440 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 32539066 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 635370 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 635370 | ExpensesNotRptdF990 |
| Expenses Subtotal | 31903696 | ExpensesSubtotal |
| Total Expenses Per Form990 | 31903696 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| TERMS FOR NOT REPORTING ASSETS PER SFAS 116 | 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 |
| COLLECTIONS AND RELATION TO EXEMPT PURPOSE | 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 CULUTURAL PERSPECTIVE. |
| INTENDED USES FOR ENDOWMENT FUNDS | SCHEDULE D, PAGE 2, PART V, LINE 4 | ENDOWMENT FUND EARNINGS ARE AVAILABLE FOR SCHOLARSHIP AND FACULTY POSITIONS. |
| REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 2D | COST OF INVENTORY SALES 601,169 REVENUE VS. EXPENSE CLASSIFICATION 34,202 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | COST OF INVENTORY SALES 601,169 REVENUE VS. EXPENSE CLASSIFICATION 34,202 ROUNDING -1 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | true | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | false | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION | SCHEDULE E LINE 3 | THE COLLEGE PLACES ADVERTISEMENTS IN INDIAN COUNTRY TODAY AND PSAS ON THE LOCAL RADIO STATION KILI THESE ADS PUBLICIZE AND PROMOTE THAT OGLALA LAKOTA COLLEGE HAS AN OPEN DOOR POLICY AND DOES NOT DISCRIMINATE |
| DISCRIMINATION BY RACE EXPLANATION | SCHEDULE E LINE 5 | THE COLLEGE RECEIVES FUNDING THROUGH PUBLIC LAW 95471 CONTRACTS UNDER THIS PUBLIC LAW ALLOW INDIAN PREFERENCE WHEN HIRING |
| FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION | SCHEDULE E LINE 6 | THE COLLEGE RECEIVES A MAJORITY OF ITS FUNDING THROUGH PUBLIC LAW 95471 FUNDING THE NATIONAL SCIENCE FOUNDATION THE DEPARTMENT OF HEALTH AND HUMAN SERVICES AND THE DEPARTMENT OF EDUCATION |
| NONCOMPLIANCE WITH NONDISCRIMINATION REQUIREMENTS EXPLANATION | SCHEDULE E LINE 7 | THE COLLEGE RECEIVES FUNDING THROUGH PUBLIC LAW 95471 CONTRACTS UNDER THIS PUBLIC LAW ALLOW INDIAN PREFERENCE WHEN HIRING |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Solicitation Of Govt Grants | X | SolicitationOfGovtGrants |
| Agreement Ref Fundraising | true | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Individual | LAKOTA EXPRESS | NameOfIndividual |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 287 WATER TOWER RD | AddressLine1 |
| City | KYLE | City |
| State | SD | State |
| ZIP Code | 57752 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | SOLICITING | Activity |
| Fundraiser Control Of Funds | false | FundraiserControlOfFunds |
| Gross Receipts | 2190146 | GrossReceipts |
| Amount Retained By Contractor | 1367984 | AmountRetainedByContractor |
| Net To Organization | 822162 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 2190146 | TotalGrossReceipts |
| Total Retained By Contractors | 1367984 | TotalRetainedByContractors |
| Total Net To Organization | 822162 | TotalNetToOrganization |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (16 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| PELL | 1260 | 4107027 |
| SEOG | 193 | 72544 |
| SDEAF | 189 | 87697 |
| VARIOUS SCHOLARSHIPS | 137 | 98040 |
| NACTEP STIPENDS | 58 | 115139 |
| GOOD MEDICINE STIPENDS | 5 | 60000 |
| PRIVATE STIPENDS | 158 | 124898 |
| HIGHER EDUCATION | 558 | 657924 |
| CRAZY HORSE | 371 | 50150 |
| GATES SCHOLARS | 28 | 68455 |
| MORGAN STANLEY/DEAN WITTE | 567 | 349392 |
| AMERICAN INDIAN COLLEGE | 160 | 247589 |
| PRESIDENT (BOT) SCHOLARS | 1498 | 1311525 |
| DISADVANTAGED NURSING | 111 | 350341 |
| HURLEY | 287 | 104150 |
| VARIOUS GRANT STIPENDS | 102 | 190075 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | Identifier |
| Return Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | ReturnReference |
| 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | THOMAS SHORTBULL | NamePerson |
| Title | PRESIDENT | Title |
| Base Compensation Filing Org | 131326 | BaseCompensationFilingOrg |
| Deferred Comp Filing Org | 40546 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 446 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 172318 | TotalCompensationFilingOrg |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FRINGE OR EXPENSE EXPLANATION | Identifier |
| Return Reference | SCHEDULE J, PAGE 1, PART I, LINE 1A | ReturnReference |
| 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | 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 |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | 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. |
| ENFORCEMENT OF CONFLICTS POLICY | 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. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | 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. |
| COMPENSATION PROCESS FOR 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. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | 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. |
| ADDITIONAL INFORMATION | FORM 990, PART XI | ROUNDING 1 |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | COST OF INVENTORY SALES 601,169 REVENUE VS. EXPENSE CLASSIFICATION 34,202 COST OF INVENTORY SALES -601,169 REVENUE VS. EXPENSE CLASSIFICATION -34,202 ROUNDING 1 |
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