INDIAN BOARD OF EDUCATION FOR THE PIERRE INDIAN SCHOOL: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: INDIAN BOARD OF EDUCATION FOR THE PIERRE INDIAN SCHOOL (EIN 46-0315553)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2012-05-01
IRS object ID: 201241229349300349
Schema version: 2010v3.2
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 M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-01T15:06:49-07:00	Timestamp
Tax Period End Date	2011-06-30	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 KANASAS CITY ST	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	2010-07-01	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	2012-05-01	DateSigned

Preparer Preparer

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

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	10343644	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 163 STUDENTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	159	TotalNbrEmployees
Total Nbr Volunteers	4	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	15633970	ContributionsGrantsPriorYear
Contributions Grants Current Year	10273317	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	59648	InvestmentIncomePriorYear
Investment Income Current Year	28039	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1361	OtherRevenuePriorYear
Other Revenue Current Year	25738	OtherRevenueCurrentYear
Total Revenue Prior Year	15694979	TotalRevenuePriorYear
Total Revenue Current Year	10327094	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	4999009	SalariesEtcPriorYear
Salaries Etc Current Year	5084335	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2254660	OtherExpensePriorYear
Other Expenses Current Year	2435847	OtherExpensesCurrentYear
Total Expenses Prior Year	7253669	TotalExpensesPriorYear
Total Expenses Current Year	7520182	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	8441310	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	2806912	RevenuesLessExpensesCY
Total Assets BOY	19145854	TotalAssetsBOY
Total Assets EOY	20879250	TotalAssetsEOY
Total Liabilities BOY	4824000	TotalLiabilitiesBOY
Total Liabilities EOY	3750484	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	14321854	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	17128766	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 163 STUDENTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	6866942	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 163 STUDENTS.	Description
Total Program Service Expense	6866942	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	true	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	33	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	159	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	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	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 (17 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
Zelma Peltier
Board Member	1.00	X	0	0	0
VIVIAN MCCAULEY
BOARD MEMBER	1.00	X	1500	0	0
SHIRLEY GROSS
PROGRAM COORDIN	45.00		123407	0	4365	X	X
SHARON GEORGESON
BOARD MEMBER	1.00	X	1500	0	0
RONALD KIRKIE SR
BOARD MEMBER	1.00	X	1750	0	0
ROGER TRUDELL
Chairman	3.00	X	5250	0	0	X
RODNEY BORDEAUX
BOARD MEMBER	1.00	X	1000	0	0
RICHARD THOMPSON
SECRETARY/TREAS	1.00	X	2500	0	0	X
MICHAEL ROUSSEAU
BOARD MEMBER	1.00	X	1500	0	0
JUSTIN POOR BEAR
BOARD MEMBER	1.00	X	750	0	0
JOHN BLACKHAWK
BOARD MEMBER	1.00	X	2000	0	0
Gordon Jones Sr
Board Member	1.00	X	1750	0	0
GILBERT ROBERTSON
VICE CHAIRMAN	2.00	X	4000	0	0	X
FRANK JAMERSON
BOARD MEMBER	1.00	X	1250	0	0
EVERDALE SONG HAWK
BOARD MEMBER	1.00	X	2250	0	0
Darrell Jeanotte
Superintendent	45.00		157588	0	8746	X	X
CHERYLE FOX
BOARD MEMBER	1.00	X	1000	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	308995	TotalReportableCompFromOrg
Total Other Compensation	13111	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 (5 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 Avenue	Pierre	SD	57501	Plumbing	272208
Robert Rysavy LLC
2801 West Oak St	Sioux Falls	SD	57105	Architecture	123728
Kitchell Corporation
210 North Central Ave 21st Floor D	Phoenix	AZ	85004	Architecture & Eng	4662064
HAHN ENGINEERING
3511 AIRPORT ROAD	PIERRE	SD	57501	CIVIL CONSTRUCTION	183927
Comm Tech Incorporated
419S Fort Street 2	Pierre	SD	57501	Networking, security	253524

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	5	NumberOfContractorsGT100K
Government Grants	10273317	GovernmentGrants
Noncash Contributions	808419	NoncashContributions
Total Contributions	10273317	TotalContributions
Total Program Service Revenue	0	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	28376	TotalRevenueColumn
Exclusion	$28,376	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	39592	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	16213	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	23379	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	23379	TotalRevenueColumn
Exclusion	$23,379	ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	337	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-337	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-337	TotalRevenueColumn
Exclusion	-$337	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 (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
Miscellaneous Income	1414	$1,414
Donation Income	945	$945

Field	Value	IRS element (for citing)
Total Other Revenue	2359	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	10327094	TotalRevenueColumn
Exclusion	$53,777	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	333319	Total
Program Services	174450	ProgramServices
Management And General	158869	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	3686959	Total
Program Services	3434221	ProgramServices
Management And General	252738	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	116909	Total
Program Services	113274	ProgramServices
Management And General	3635	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	641468	Total
Program Services	627576	ProgramServices
Management And General	13892	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	305680	Total
Program Services	290318	ProgramServices
Management And General	15362	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	4977	Total
Management And General	4977	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	54510	Total
Program Services	40000	ProgramServices
Management And General	14510	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	361231	Total
Program Services	361231	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	542458	Total
Program Services	464473	ProgramServices
Management And General	77985	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	565648	Total
Program Services	563392	ProgramServices
Management And General	2256	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	52179	Total
Program Services	5611	ProgramServices
Management And General	46568	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	38841	Total
Program Services	38841	ProgramServices

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	463941	Total
Program Services	442426	ProgramServices
Management And General	21515	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	40875	Total
Management And General	40875	ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Student Transportation	126086	126086
Student Activities	168954	168896	58
Other	16147	16147

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	7520182	Total
Program Services	6866942	ProgramServices
Management And General	653240	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	788061	BOY
EOY	730657	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1253777	BOY
EOY	1101433	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	796661	BOY
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	65028	BOY
EOY	47696	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	21	BOY
EOY	1337	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	10489	BOY
EOY	15686	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	21650717	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4921917	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	13953080	BOY
EOY	16728800	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	2278737	BOY
EOY	2253641	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	19145854	BOY
EOY	20879250	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1692289	BOY
EOY	903401	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	3131708	BOY
EOY	2847083	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4824000	BOY
EOY	3750484	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	13953080	BOY
EOY	16728800	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	368774	BOY
EOY	399966	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	14321854	BOY
EOY	17128766	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	19145854	BOY
EOY	20879250	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	2806912	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	20075802	OtherCostOrOtherBasis
Depreciation	4306242	Depreciation
Book Value	15769560	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	532304	OtherCostOrOtherBasis
Depreciation	232247	Depreciation
Book Value	300057	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	755553	OtherCostOrOtherBasis
Depreciation	383428	Depreciation
Book Value	372125	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	287058	OtherCostOrOtherBasis
Book Value	287058	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	16728800	TotalOfBookValueLandBuildings
Total Revenue	10327094	TotalRevenue
Total Expenses	7520182	TotalExpenses
Excess Or Deficit For Year	2806912	ExcessOrDeficitForYear
Excess Or Deficit Per FS	2806912	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	10343307	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	10343307	RevenueSubtotal
Other Revenues Not Included	-16213	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	-16213	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	10327094	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	7536395	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	16213	OtherExpensesIncluded
Expenses Not Rptd F990	16213	ExpensesNotRptdF990
Expenses Subtotal	7520182	ExpensesSubtotal
Total Expenses Per Form990	7520182	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 $16213	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	136357	BaseCompensationFilingOrg
Other Compensation Filing Org	21231	OtherCompensationFilingOrg
Nontaxable Benefits Filing Org	8746	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	166334	TotalCompensationFilingOrg
Comp Report Prior990 Filing Org	158908	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	35418	Payroll	false
Kelly Cross
Soninlaw-Shirley	47570	Payroll	false
Jackie Cross
Daugh-Shirley	55738	Payroll	false

Schedule M IRS990ScheduleM

Real Estate Other RealEstateOther

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	5	NumberOfContributions
Noncash Contribs Rptd F990	800000	NoncashContribsRptdF990
Method Of Determining Revenues	Govt - BIA	MethodOfDeterminingRevenues

Food Inventory FoodInventory

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	270	NumberOfContributions
Noncash Contribs Rptd F990	8419	NoncashContribsRptdF990
Method Of Determining Revenues	Sale of compar	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

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. 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.