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Nonprofiteer
← OGLALA LAKOTA COLLEGE

Form 990 for tax year 2024

Filed by OGLALA LAKOTA COLLEGE.

Totals

Total revenue
$44,262,190
Total expenses
$35,804,095
Contributions and grants received
$36,770,310
Grants paid
$8,108,213
Program service revenue
$1,910,735
Investment income
$5,610,146
Other revenue
-$29,001
Total assets, end of year
$154,080,328
Total liabilities, end of year
$21,675,215
Net assets or fund balances, end of year
$132,405,113
Program services expenses (Part IX)
$28,610,550
Management and general expenses
$6,144,632
Fundraising expenses
$1,048,913
Program service expenses (Part III)
$28,610,550

Program services were 79.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $27,508,115

  • 1f · All other contributions, gifts and grants

    $9,262,195

  • 2a · Program service revenue: TUITION AND FEES

    total $1,883,694 · related or exempt $1,883,694

  • 2b · Program service revenue: STUDENT HOUSING

    total $27,041 · related or exempt $27,041

  • 3 · Investment income

    total $5,610,146 · excluded $5,610,146

  • 10a · Gross sales of inventory

    $559,941

  • 10b · Cost of goods sold

    $638,887

  • 10c · Net income from sales of inventory

    total -$78,946 · related or exempt -$78,946

  • 11a · Other revenue: OTHER INCOME

    total $49,945 · related or exempt $49,945

  • 11e · Other revenue, total

    $49,945

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $8,108,213 · program services $8,108,213

  • 5 · Compensation of officers, directors and key employees

    total $464,809 · program services $206,958 · management and general $257,851

  • 7 · Other salaries and wages

    total $14,304,174 · program services $13,127,604 · management and general $1,176,570

  • 8 · Pension plan contributions

    total $1,966,725 · program services $1,062,032 · management and general $904,693

  • 9 · Other employee benefits

    total $954,663 · program services $515,518 · management and general $439,145

  • 10 · Payroll taxes

    total $1,117,179 · program services $1,016,633 · management and general $100,546

  • 11e · Fees: professional fundraising services

    total $1,048,913 · fundraising $1,048,913

  • 11f · Fees: investment management

    total $399,310 · management and general $399,310

  • 11g · Fees: other

    total $178,925 · program services $87,974 · management and general $90,951

  • 13 · Office expenses

    total $1,934,180 · program services $1,122,095 · management and general $812,085

  • 16 · Occupancy

    total $830,578 · program services $806,458 · management and general $24,120

  • 17 · Travel

    total $862,098 · program services $126,114 · management and general $735,984

  • 22 · Depreciation, depletion and amortization

    total $2,762,044 · program services $2,291,392 · management and general $470,652

  • 23 · Insurance

    total $344,180 · management and general $344,180

  • 24a · Other expenses: STUDENT ACTIVITIES

    total $337,369 · program services $27,076 · management and general $310,293

  • 24b · Other expenses: MISC EXP

    total $112,483 · program services $112,483

  • 24c · Other expenses: CENTER OPERATIONS

    total $78,252 · management and general $78,252

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $18,683,187 · end of year $21,122,984

  • 3 · Pledges and grants receivable

    beginning of year $1,828,191 · end of year $1,965,123

  • 4 · Accounts receivable

    beginning of year $645,851 · end of year $424,190

  • 8 · Inventories for sale or use

    beginning of year $124,488 · end of year $142,512

  • 9 · Prepaid expenses and deferred charges

    beginning of year $391,290 · end of year $186,823

  • 10a · Land, buildings and equipment: cost or other basis

    $51,582,792

  • 10b · Land, buildings and equipment: accumulated depreciation

    $29,025,875

  • 10c · Land, buildings and equipment, net

    beginning of year $22,372,665 · end of year $22,556,917

  • 11 · Investments: publicly traded securities

    beginning of year $85,967,002 · end of year $93,651,658

  • 15 · Other assets

    beginning of year $14,193,937 · end of year $14,030,121

  • 17 · Accounts payable and accrued expenses

    beginning of year $999,121 · end of year $1,415,055

  • 19 · Deferred revenue

    beginning of year $20,333,411 · end of year $18,281,195

  • 25 · Other liabilities

    beginning of year $306,993 · end of year $1,978,965

  • 31 · Retained earnings, endowment or other funds

    beginning of year $122,567,086 · end of year $132,405,113

Mission and programs · 2024

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 P

  • OLC'S PRIMARY PROGRAM IS EDUCATION. PROVIDED APPROXIMATELY 1,250 STUDENTS WITH OPPORTUNITIES FOR CERTIFICATES, ASSOCIATE, BACHELOR AND MASTER DEGREES IN A VARIETY OF FIELDS. RESEARCH OPPORTUNITIES ARE ALSO PROVIDED AS PART OF THE EDUCATIONAL PROGRAM.

    Expenses $21,537,035 · Grants $8,108,213 · Revenue $1,910,735

  • 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.

    Expenses $7,073,515

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • DAWN TOBACCO-FRANK

    PRESIDENT

    Total calculated
    $234,281
    From this org
    $178,040
    From related orgs
    $0
    Other
    $56,241
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $178,040
    Bonus
    not reported
    Other
    not reported
    Deferred
    $24,632
    Nontaxable benefits
    $31,609
    Filer's total
    $234,281

  • KARLA WITT

    VP OF INSTRU

    Total calculated
    $139,568
    From this org
    $116,146
    From related orgs
    $0
    Other
    $23,422
    Hours/week
    40

  • TYLER HAUGEN

    INFO TECH DI

    Total calculated
    $134,835
    From this org
    $107,828
    From related orgs
    $0
    Other
    $27,007
    Hours/week
    40

  • SUSANNE AUER

    RESEARCH DIR

    Total calculated
    $133,883
    From this org
    $104,708
    From related orgs
    $0
    Other
    $29,175
    Hours/week
    40

  • CHARLES TINANT

    MATH & SCIEN

    Total calculated
    $132,350
    From this org
    $104,746
    From related orgs
    $0
    Other
    $27,604
    Hours/week
    40

  • MARILYN POURIER

    DEVELOPMENT

    Total calculated
    $130,646
    From this org
    $108,489
    From related orgs
    $0
    Other
    $22,157
    Hours/week
    40

  • JULIE JOHNSON

    VP BUSINESS

    Total calculated
    $127,710
    From this org
    $100,533
    From related orgs
    $0
    Other
    $27,177
    Hours/week
    40

  • TANYA GARNENEZ

    VP OF BUSINE

    Total calculated
    $51,215
    From this org
    $43,618
    From related orgs
    $0
    Other
    $7,597
    Hours/week
    40

  • ROBERT TWO CROW

    MEMBER

    Total calculated
    $9,975
    From this org
    $9,975
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • ROSALIE JANIS

    PRESIDENT

    Total calculated
    $8,650
    From this org
    $8,650
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • DENISE KING-RED OWL

    SECRETARY

    Total calculated
    $8,400
    From this org
    $8,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • DENNIS BREWER

    MEMBER

    Total calculated
    $8,050
    From this org
    $8,050
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • RHONDA TWO EAGLE

    MEMBER

    Total calculated
    $7,426
    From this org
    $7,426
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • SOPHIA CONROY

    VICE PRESIDE

    Total calculated
    $7,200
    From this org
    $7,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • DONOVAN YOUNGMAN

    MEMBER

    Total calculated
    $6,550
    From this org
    $6,550
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • PAMELA ATTACK HIM

    MEMBER

    Total calculated
    $6,200
    From this org
    $6,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • PETE RED WILLOW

    MEMBER

    Total calculated
    $5,850
    From this org
    $5,850
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • AMBER SIERRA

    MEMBER

    Total calculated
    $5,576
    From this org
    $5,576
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • KELSEY BRAVE EAGLE

    MEMBER

    Total calculated
    $5,200
    From this org
    $5,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • CECLEIA FIRE THUNDER

    MEMBER TERM

    Total calculated
    $5,050
    From this org
    $5,050
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • ANGELENE BREWER

    MEMBER TERM

    Total calculated
    $4,100
    From this org
    $4,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • GINA GOOD CROW

    MEMBER

    Total calculated
    $1,350
    From this org
    $1,350
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • CASEY MORTON

    TREASURER

    Total calculated
    $650
    From this org
    $650
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • STEPHANIE LESSERT

    MEMBER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
IRS schema version
2024v5.0
Source object
202642089349301029

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