INDIAN BOARD OF EDUCATION FOR THE PIERRE INDIAN SCHOOL: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: INDIAN BOARD OF EDUCATION FOR THE PIERRE INDIAN SCHOOL (EIN 46-0315553)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-05-15
IRS object ID: 201301359349300125
Schema version: 2011v1.5
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 J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-15T05:26:38-07:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DONNA DENKER AND ASSOCIATES CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	521 Kansas City	AddressLine1
City	Rapid City	City
State	SD	State
ZIP Code	577013683	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	460315553	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Indian Board of Education for the Pierre	BusinessNameLine1
Business Name Line2	Indian School	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	INDI	NameControl
Phone	6052248661	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3001 E Sully	AddressLine1
City	Pierre	City
State	SD	State
ZIP Code	57501	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SHIRLEY GROSS	Name
Title	Program Coordinator	Title
Date Signed	2013-05-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Donna Denker CPA	Name
Phone	6057213382	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	7921512	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	www.pilc.bia.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1972	YearFormation
State Legal Domicile	SD	StateLegalDomicile
Activity Or Mission Description	THE CENTER OPERATES A K-8 BOARDING SCHOOL FOR SPECIAL NEEDS NATIVE AMERICAN CHILDREN. THE CENTER PROVIDES EDUCATION, HEALTH CARE, AND RESIDENTIAL FACILITIES FOR APPROXIMATELY 200 STUDENTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	13	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	13	NbrIndependentVotingMembers
Total Nbr Employees	137	TotalNbrEmployees
Total Nbr Volunteers	7	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	10273317	ContributionsGrantsPriorYear
Contributions Grants Current Year	7693764	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	28039	InvestmentIncomePriorYear
Investment Income Current Year	-177334	InvestmentIncomeCurrentYear
Other Revenue Prior Year	25738	OtherRevenuePriorYear
Other Revenue Current Year	146659	OtherRevenueCurrentYear
Total Revenue Prior Year	10327094	TotalRevenuePriorYear
Total Revenue Current Year	7663089	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	5084335	SalariesEtcPriorYear
Salaries Etc Current Year	5138358	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2435847	OtherExpensePriorYear
Other Expenses Current Year	2926277	OtherExpensesCurrentYear
Total Expenses Prior Year	7520182	TotalExpensesPriorYear
Total Expenses Current Year	8064635	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	2806912	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-401546	RevenuesLessExpensesCY
Total Assets BOY	20879250	TotalAssetsBOY
Total Assets EOY	19813164	TotalAssetsEOY
Total Liabilities BOY	3750484	TotalLiabilitiesBOY
Total Liabilities EOY	3085944	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	17128766	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	16727220	NetAssetsOrFundBalancesEOY
Mission Description	THE CENTER OPERATES A K-8 BOARDING SCHOOL FOR SPECIAL NEEDS NATIVE AMERICAN CHILDREN. THE CENTER PROVIDES EDUCATION, HEALTH CARE, AND RESIDENTIAL FACILITIES FOR APPROXIMATELY 200 STUDENTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	7446916	Expense
Description	THE CENTER OPERATES A K-8 BOARDING SCHOOL FOR SPECIAL NEEDS NATIVE AMERICAN CHILDREN. THE CENTER PROVIDES EDUCATION, HEALTH CARE, AND RESIDENTIAL FACILITIES FOR APPROXIMATELY 200 STUDENTS.	Description
Total Program Service Expense	7446916	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	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	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	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
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	true	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
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	39	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	137	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Quid Pro Quo Contributions	false	QuidProQuoContributions
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Form720 Filed	false	Form720Filed
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	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Shirley Gross	NamePerson
Telephone Number	6052248661	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3001 E Sully	AddressLine1
City	Pierre	City
State	SD	State
ZIP Code	57501	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
ROGER TRUDELL
Chairperson	3.00	X	X	4750	0	0
RICHARD THOMPSON
SECRETARY/TREAS	1.00	X	X	1750	0	0
GILBERT ROBERTSON
VICE CHAIRPERSO	2.00	X	X	5750	0	0
VIVIAN MCCAULEY
BOARD MEMBER	1.00	X		1250	0	0
RONALD KIRKIE SR
BOARD MEMBER	1.00	X		2000	0	0
Ida Ashes
Board Member	1.00	X		250	0	0
FRANK JAMERSON
BOARD MEMBER	1.00	X		2000	0	0
SHARON GEORGESON
BOARD MEMBER	1.00	X		1500	0	0
CHERYLE FOX
BOARD MEMBER	1.00	X		1000	0	0
RODNEY BORDEAUX
BOARD MEMBER	1.00	X		1000	0	0
JOHN BLACKHAWK
BOARD MEMBER	1.00	X		2000	0	0
Gordon Jones Sr
Board Member	1.00	X		1750	0	0
Zelma Peltier
Board Member	1.00	X		1250	0	0
SHIRLEY GROSS
PROGRAM COORDIN	45.00		X	119055	0	3374
Darrell Jeanotte
Superintendent	45.00		X	157293	0	7755

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	302598	TotalReportableCompFromOrg
Total Other Compensation	11129	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Wheelhouse Plumbing Inc
2315 E Dakota Ave	Pierre	SD	57501	Plumbing	243747
Kitchell Corporation
1707 E Highland Suite 200	Phoenix	AZ	85016	Architecture & Eng	499591

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
Government Grants	7693764	GovernmentGrants
Noncash Contributions	4473	NoncashContributions
Total Contributions	7693764	TotalContributions
Total Program Service Revenue	0	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	67415	TotalRevenueColumn
Exclusion	$67,415	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	50151	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	13674	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	36477	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	36477	TotalRevenueColumn
Exclusion	$36,477	ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	244749	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-244749	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-244749	TotalRevenueColumn
Exclusion	-$244,749	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
Miscellaneous Income	23959	$23,959
Insurance Proceeds	83029	$83,029
Donation Income	3194	$3,194

Field	Value	IRS element (for citing)
Total Other Revenue	110182	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	7663089	TotalRevenueColumn
Exclusion	-$30,675	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	336629	Total
Program Services	175983	ProgramServices
Management And General	160646	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	3585027	Total
Program Services	3432315	ProgramServices
Management And General	152712	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	113076	Total
Program Services	107323	ProgramServices
Management And General	5753	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	804469	Total
Program Services	783825	ProgramServices
Management And General	20644	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	299157	Total
Program Services	274507	ProgramServices
Management And General	24650	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	2500	Total
Management And General	2500	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	55302	Total
Program Services	27500	ProgramServices
Management And General	27802	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	153030	Total
Program Services	153030	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	809893	Total
Program Services	756633	ProgramServices
Management And General	53260	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	47353	Total
Program Services	2880	ProgramServices
Management And General	44473	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	779191	Total
Program Services	777424	ProgramServices
Management And General	1767	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	62917	Total
Program Services	11497	ProgramServices
Management And General	51420	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	40808	Total
Program Services	40517	ProgramServices
Management And General	291	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	588539	Total
Program Services	567202	ProgramServices
Management And General	21337	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	45505	Total
Management And General	45505	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Student Transportation	138758	138758
Student Activities	202481	197522	4959

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	8064635	Total
Program Services	7446916	ProgramServices
Management And General	617719	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	730657	BOY
EOY	661599	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1101433	BOY
EOY	501386	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	47696	BOY
EOY	157878	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	1337	BOY
EOY	1287	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	15686	BOY
EOY	7577	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	21005287	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4777196	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	16728800	BOY
EOY	16228091	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	2253641	BOY
EOY	2255346	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	20879250	BOY
EOY	19813164	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	903401	BOY
EOY	830973	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	2847083	BOY
EOY	2254971	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3750484	BOY
EOY	3085944	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	16728800	BOY
EOY	16228091	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	399966	BOY
EOY	499129	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	17128766	BOY
EOY	16727220	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	20879250	BOY
EOY	19813164	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-401546	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
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

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	19096802	OtherCostOrOtherBasis
Depreciation	4044924	Depreciation
Book Value	15051878	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	532304	OtherCostOrOtherBasis
Depreciation	295257	Depreciation
Book Value	237047	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	800331	OtherCostOrOtherBasis
Depreciation	437015	Depreciation
Book Value	363316	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	575850	OtherCostOrOtherBasis
Book Value	575850	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	16228091	TotalOfBookValueLandBuildings
Total Revenue	7663089	TotalRevenue
Total Expenses	8064635	TotalExpenses
Excess Or Deficit For Year	-401546	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-401546	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	7676763	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	7676763	RevenueSubtotal
Other Revenues Not Included	-13674	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	-13674	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	7663089	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	8078309	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	13674	OtherExpensesIncluded
Expenses Not Rptd F990	13674	ExpensesNotRptdF990
Expenses Subtotal	8064635	ExpensesSubtotal
Total Expenses Per Form990	8064635	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	Part XIII, Line 2d	Identifier
Return Reference	Part XIII, Line 2d: Other expenses and losses per audited F/S	ReturnReference
Explanation	RENTAL EXPENSE NETTED AGAINST RENTAL INC $13674	Explanation

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	true	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	true	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	true	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	ExplanationExplanation
Schedule E, Line 5 - Explanation of Organization Discrimination by Race	INDIAN PREFERENCE POLICY AS ADOPTED BY THE BUREAU OF INDIAN AFFAIRS.
Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized	ALL STUDENTS ARE FROM THE ABERDEEN AREA BUREAU OF INDIAN AFFAIRS ASSIGNED TRIBES AND AFFILIATES; AND SOME STUDENTS ARE REFERRED BY SOCIAL SERVICES OR JUVENILE COURTS. BOTH OF THESE ENTITIES ARE AWARE OF THE ENROLLMENT POLICY.
Schedule E, Line 7 - Explanation of Certification of Racial Nondiscrimination Compliance	Indian preference policy as adopted by the Bureau of Indian Affairs.
Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency	THE CENTER RECEIVES GRANT MONEY THROUGH THE BUREAU OF INDIAN AFFAIRS, US DEPARTMENT OF EDUCATION, THE STATE OF SOUTH DAKOTA, AND INDIAN HEALTH SERVICES.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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
Rebuttable Presumption Procedure	false	RebuttablePresumptionProcedure

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	Darrell Jeanotte	NamePerson
Base Compensation Filing Org	136151	BaseCompensationFilingOrg
Other Compensation Filing Org	21142	OtherCompensationFilingOrg
Nontaxable Benefits Filing Org	7755	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	165048	TotalCompensationFilingOrg
Comp Report Prior990 Filing Org	166334	CompReportPrior990FilingOrg

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
Daniel Gross
Son-Shirley	32056	Payroll	false
Kelly Cross
Soninlaw-Shirley	43421	Payroll	false
Jackie Cross
Daugh-Shirley	51354	Payroll	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	Organization obtains an A-133 audit each year which is filed with the clearing house and is available to the public at the website www.harvester.census.gov. The audit is also available upon request. Policies and procedures are available internally for all board, management and staff.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	Grievance and Complaint committee reviews and rules on issues.
Form 990, Part VI, Line 11	Form 990, Part VI, Line 11: Form 990 Review Process	NO REVIEW WAS OR WILL BE CONDUCTED.
Form 990, Part VI, Line 8	Form 990, Part VI, Line 8 : Explanation of No Contemporaneously Documentation of Meetings	The governing body, the School Board, does contemporaneously document the meetings held and written actions undertaken during the year. There are no committees with authority to act on behalf of the governing body. We have therefore answered no to 8b as it does not apply.