2014-06-27T08:30:18-05:00 2013-09-30 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2012-10-01 237135915 OGLALA LAKOTA COLLEGE OGLA 6054556000 PIYA WICONI ROAD PO BOX 490 KYLE SD 577520490 THOMAS SHORTBULL 6054556000 2014-06-27 true JEAN SMITH CPA 6053425630 2014-06-27 2012 2015-11-30 17:44:51Z THOMAS SHORTBULL PIYA WICONI ROAD KYLE SD 57752 36464057 false X WWW.OLC.EDU X 1971 SD 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 13 13 697 0 32108782 30515419 2949278 2560072 1910386 2427340 424268 219609 37392714 35722440 9174886 7994946 0 16697020 16405680 794311 822162 822162 6434693 6680908 33100910 31903696 4291804 3818744 73562555 77266952 8632691 8933077 64929864 68333875 X 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 false false 22040816 7968606 3325320 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. 5203710 26340 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. 27244526 true true false false false false false true false true true false false false false false true false true false false false false true false false false false true true false false false false false false false false false false false false false false false false false true 124 0 true 697 true false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true false true true false X JULIE JOHNSON 6054556001 PO BOX 490 KYLE SD 57752 DENISE KING-RED OWL 1.00 X X 4557 0 0 PHEOBE TALLMAN 1.00 X 4425 0 0 PETE RED WILLOW 1.00 X 4080 0 0 NEWTON CUMMINGS 1.00 X X 3683 0 0 DENNIS BREWER 1.00 X X 3630 0 0 BENNETT SIERRA 1.00 X 3577 0 0 WARREN CROSS 1.00 X 3445 0 0 GERALD ONE FEATHER 1.00 X 2990 0 0 ANTHONY V WOUNDED HEAD 1.00 X X 371 0 0 KATRINA SALWAY 1.00 X 0 0 0 EMMA FEATHERMAN-SAM 1.00 X 0 0 0 ALICE PERKINS 1.00 X 0 0 0 WILLENE KILLS ENEMY 1.00 X 0 0 0 THOMAS SHORTBULL 40.00 X 131326 0 40992 URSULA GAERTNER 40.00 X 72885 0 245 WILLIAM CHRISTENSEN 40.00 X 66936 0 11990 GERALD GIRAUD 40.00 X 54189 0 4130 ARLENE QUIST 40.00 X 47675 0 10007 REBECKA WALLINGFORD 40.00 X 4431 0 0 408200 67364 1 false true false 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 3 25504843 5010576 30515419 TUITION AND FEES 611710 2521717 2521717 STUDENT HOUSING 721310 38355 38355 2560072 2550288 2550288 17500 140448 -122948 -122948 -122948 765248 601169 164079 164079 OTHER INCOME 900099 55530 55530 55530 35722440 2779681 2427340 7994946 7994946 395543 189986 205557 12614716 11556341 1058375 1297682 1188807 108875 1110563 1017387 93176 987176 904352 82824 822162 822162 7475 7475 395605 319376 76229 43073 20702 22371 1814322 1042677 771645 66943 66943 1010641 874397 136244 873827 170482 703345 611 611 1279694 1061634 218060 189910 189910 MISC EXP 436024 380074 55950 CENTER OPERATIONS 246945 126328 120617 STUDENT ACTIVITIES 234330 125008 109322 GRADUATION 42997 42997 38511 38511 31903696 27244526 3837008 822162 2853302 4712853 1795573 969760 698878 691957 293018 344545 154241 203491 35780128 11118290 25209999 24661838 42557544 45682508 73562555 77266952 1298341 1599835 7334350 7333242 8632691 8933077 X 64929864 68333875 64929864 68333875 73562555 77266952 X 3818744 -414734 1 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 35318091 2425220 2094495 794350 39043456 28595397 3492496 4589547 1359349 35318091 24398146 10202090 1900019 7904858 28595397 19963087 3271464 3449551 2285956 24398146 16858253 2267038 2252794 1414998 19963087 0.91130 0.08870 false false 196750 196750 28702418 6772053 21930365 1668574 928525 740049 5054418 3417712 1636706 157968 157968 24661838 35943077 -414734 635371 220637 35722440 35722440 32539066 635370 635370 31903696 31903696 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 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 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 X X X X X X true LAKOTA EXPRESS 287 WATER TOWER RD KYLE SD 57752 SOLICITING false 2190146 1367984 822162 2190146 1367984 822162 true 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 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 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. X true true X X X false false false false false false false false false THOMAS SHORTBULL 131326 40546 446 172318 FRINGE OR EXPENSE EXPLANATION SCHEDULE J, PAGE 1, PART I, LINE 1A 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. 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