2012-05-10T12:36:03-05:00 2011-06-30 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2010-07-01 460338038 ISNA WICA OWAYAWA LONEMAN SCHOOL CORPORATION LONE 6054556875 PO BOX 50 OGLALA SD 577640050 DEBORAH BORDEAUX 6054556875 2012-04-12 true JEAN SMITH CPA 6053425630 2012-04-12 2010 2016-02-24 21:20:13Z ERNIE LITTLE PO BOX 50 OGLALA SD 577640050 11874377 false X WWW.ISNAWICA.ORG X 1978 SD TO PROVIDE EDUCATION TO CHILDREN ON THE PINE RIDGE INDIAN RESERVATION. 6 6 116 0 5784174 11716020 7726 7124 18980 8952 44443 110290 5855323 11842386 0 0 4031360 3559656 0 0 2121376 7157932 6152736 10717588 -297413 1124798 629730 2949713 1373576 2568762 -743846 380951 TO PROVIDE EDUCATION TO CHILDREN ON THE PINE RIDGE INDIAN RESERVATION. false false 4445022 7124 TO PROVIDE EDUCATION TO NATIVE AMERICAN CHILDREN WHO ATTEND ISNA WICA OWAYAWA (LONEMAN SCHOOL CORPORATION) GRADES K THROUGH 8TH. PROVIDED FOR 210 STUDENTS. 5677974 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 2012-2012 SCHOOL YEAR WILL BE THE FIRST YEAR IN THE NEW BUILDING. 10122996 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 false true 21 0 116 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 DEBORAH BORDEAUX 6054556875 PO BOX 50 OGLALA SD 577640050 OLIVE BRINGS HIM BACK 1.00 X 5206 0 0 SANDRA BUFFINGTON 1.00 X X 4250 0 0 GOLDIE STARR 1.00 X X 3601 0 0 MARTHA TWO BULLS 1.00 X 3167 0 0 GLORIA SCABBY FACE-MARTIN 1.00 X 2680 0 0 ERNIE LITTLE 1.00 X X 2599 0 0 DEBORAH BORDEAUX 40.00 X 74508 0 9183 96011 9183 false false false GLEN BARBER & ASSOCIATES 2801 PLANT ST RAPID CITY SD 57702 CONSTRUCTION 4312133 WH PACIFIC 6501 PARKWAY NE SUITE 400 ALBUQUERQUE NM 87110 ARCHITECTURAL 299878 2 11713520 2500 11716020 CAFETERIA LUNCHES 611600 7124 7124 7124 8952 8952 36943 31991 4952 4952 4952 DISALLOWED COSTS FORGIVEN 611600 95435 95435 MISCELLANEOUS 611600 9903 9903 105338 11842386 102559 23807 105194 83691 21503 2622425 2409965 212460 46851 42935 3916 582926 522837 60089 202260 186007 16253 13399 1784 11615 87557 87557 672949 653472 19477 224007 207728 16279 27785 26885 900 222593 197382 25211 91833 75203 16630 87455 33553 53902 3807 3807 73332 69665 3667 82249 47225 35024 SCHOOL CONSTRUCT-FORTRIBE 5259166 5259166 FOOD 232731 232731 STUDENT ACTIVITIES 45678 45678 MISCELLANEOUS 33391 23282 10109 10717588 10122996 594592 0 166483 1462766 36081 36136 78784 1124124 30829 27716 2200 9039 14781 43171 22538 905382 681159 300572 224223 629730 2949713 1295609 2516880 77967 51882 1373576 2568762 X 222604 172341 -966450 208610 -743846 380951 629730 2949713 X 1124798 -1 X false true true X true true X false false false false false false false false false false 99550 51768 47782 805832 629391 176441 224223 11842386 10717588 1124798 -1 -1 1124797 11874377 31991 31991 11842386 11842386 10749580 31992 31992 10717588 10717588 RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 RENTAL EXPENSE NETTED WITH REVENUE 31,991 RENTAL EXPENSE NETTED WITH REVENUE -31,991 ROUNDING -1 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSE NETTED WITH REVENUE 31,991 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D RENTAL EXPENSE NETTED WITH REVENUE 31,991 ROUNDING 1 true true true true true true true false false true false false false false false true false false 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 9039 9039 false true false 9039 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 THE SAME PERSON. 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. OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 5 ROUNDING DIFFERENCE