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Nonprofiteer
← SITTING BULL COLLEGE

Form 990 for tax year 2023

Filed by SITTING BULL COLLEGE.

Totals

Total revenue
$15,948,494
Total expenses
$15,514,863
Contributions and grants received
$382,829
Grants paid
$1,161,797
Program service revenue
$15,536,798
Investment income
$22,042
Other revenue
$6,825
Total assets, end of year
$39,723,519
Total liabilities, end of year
$5,108,653
Net assets or fund balances, end of year
$34,614,866
Program services expenses (Part IX)
$12,076,161
Management and general expenses
$3,438,702
Fundraising expenses
$0
Program service expenses (Part III)
$12,076,161

Program services were 77.8% 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.

  • 1f · All other contributions, gifts and grants

    $382,829

  • 2a · Program service revenue: PROGRAM GRANTS

    total $10,577,709 · related or exempt $10,577,709

  • 2b · Program service revenue: TUITION AND OTHER LOCAL

    total $4,381,013 · related or exempt $4,381,013

  • 2c · Program service revenue: BOOKSTORE SALES

    total $578,076 · related or exempt $578,076

  • 7a · Gross sales of assets other than inventory

    other assets $22,859

  • 7b · Less cost or other basis and sales expenses

    other assets $817

  • 7c · Gain or loss

    other assets $22,042

  • 7d · Net gain or loss

    total $22,042 · excluded $22,042

  • 11a · Other revenue: SBC TECH

    total $6,825 · unrelated business $6,825

  • 11e · Other revenue, total

    $6,825

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $1,161,797 · program services $1,161,797

  • 5 · Compensation of officers, directors and key employees

    total $657,911 · program services $493,433 · management and general $164,478

  • 7 · Other salaries and wages

    total $5,526,332 · program services $4,144,749 · management and general $1,381,583

  • 8 · Pension plan contributions

    total $115,007 · program services $86,255 · management and general $28,752

  • 9 · Other employee benefits

    total $1,287,641 · program services $965,731 · management and general $321,910

  • 10 · Payroll taxes

    total $510,234 · program services $382,676 · management and general $127,558

  • 11c · Fees: accounting

    total $49,650 · management and general $49,650

  • 13 · Office expenses

    total $34,292 · management and general $34,292

  • 16 · Occupancy

    total $416,693 · program services $416,693

  • 17 · Travel

    total $359,124 · program services $269,343 · management and general $89,781

  • 20 · Interest

    total $2,071 · program services $2,071

  • 22 · Depreciation, depletion and amortization

    total $1,591,179 · program services $1,591,179

  • 24a · Other expenses: BOOKS/PROGRAMS/STUDENT

    total $2,297,887 · program services $1,637,640 · management and general $660,247

  • 24b · Other expenses: SUPPLIES

    total $882,296 · program services $733,663 · management and general $148,633

  • 24c · Other expenses: EQUIPMENT RENTAL AND MA

    total $616,233 · program services $184,415 · management and general $431,818

  • 24d · Other expenses: SBC TECH

    total $6,516 · program services $6,516

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,744,335 · end of year $1,094,982

  • 2 · Savings and temporary cash investments

    beginning of year $2,521,689 · end of year $5,536,598

  • 3 · Pledges and grants receivable

    beginning of year $1,015,149 · end of year $1,070,034

  • 4 · Accounts receivable

    beginning of year $1,179,710 · end of year $1,559,478

  • 8 · Inventories for sale or use

    beginning of year $163,523 · end of year $158,809

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

    $48,084,785

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

    $19,558,253

  • 10c · Land, buildings and equipment, net

    beginning of year $28,605,410 · end of year $28,526,532

  • 11 · Investments: publicly traded securities

    beginning of year $1,540,212 · end of year $1,777,086

  • 15 · Other assets

    beginning of year $55,110 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $240,698 · end of year $803,618

  • 19 · Deferred revenue

    beginning of year $4,075,067 · end of year $3,691,758

  • 25 · Other liabilities

    beginning of year $602,854 · end of year $613,277

  • 29 · Capital stock, trust principal or current funds

    beginning of year $3,549,677 · end of year $4,209,611

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $28,603,599 · end of year $28,495,406

  • 31 · Retained earnings, endowment or other funds

    beginning of year $1,753,243 · end of year $1,909,849

Mission and programs · 2023

Mission

GUIDED BY OCHETHI SAKOWIN CULTURE, VALUES, AND LANGUAGE, SITTING BULL COLLEGE IS COMMITTED TO BUILDING INTELLECTUAL CAPITAL THROUGH ACADEMIC, CAREER AND TECHNICAL EDUCATION, AND PROMOTING ECONOMIC AND SOCIAL DEVELOPMENT.

Activities or mission (Part I)

TO PROVIDE EDUCATIONAL SERVICES AND SUPPORT TO STUDENTS.

  • THE MAJOR PURPOSE OF SITTING BULL COLLEGE'S (SBC) NATIVE AMERICAN CAREER & TECHNICAL EDUCATION PROGRAM (NACTEP) IS TO PROVIDE TRAINING IN 1) NURSING, 2) CRIMINAL JUSTICE/LAY ADVOCATE, 3) INFORMATION TECHNOLOGY, 4) ELECTRICAL, AND 5) CDL/HEAVY EQUIPMENT. FOR SPRING 2024 ENROLLMENT WAS 57 STUDENTS (3 NEW AND 54 RETURNING). 21 IN NURSING, 20 FEMALES, 1 MALES; 21 IN CRIMINAL JUSTICE/LAY ADVOCATE, 4 MALES, 16 FEMALES, 6 IN INFORMATION TECHNOLOGY/CYBERSECURITY ALL MALES, 4 IN ELECTRICAL, TWO MALES AND TWO FEMALES; AND 7 IN CDL ALL MALES. FOR FALL 2024 ENROLLMENT WAS 85 STUDENTS (19 NEW AND 66 RETURNING). 29 IN NURSING, 9 NEW AND 20 RETURNING, 26 FEMALES, 3 MALES; 26 IN CRIMINAL JUSTICE, 12 AT THE ASSOCIATE AND 14 AT THE BACHELOR'S LEVEL, 3 NEW AND 23 RETURNING, 6 MALES, 21 FEMALES; 17 IN INFORMATION TECHNOLOGY/CYBERSECURITY, 12 AT THE ASSOCIATE AND 5 AT THE BACHELOR'S LEVEL, 2 NEW AND 15 RETURNING, 7 MALES, 10 FEMALES; 9 IN ELECTRICAL, 5 NEW AND 4 RETURNING, ALL MALES; AND CDL NOT OFFERING THIS SEMESTER DUE TO LACK OF FACULTY. THE ASSOCIATES IN BUSINESS ADMINISTRATION GRADUATED SIX STUDENTS DURING THE 2023-2024 ACADEMIC YEAR. THERE WERE TWENTY-ONE STUDENTS ENROLLED IN THE FALL 2023 SEMESTER AND TWENTY TWO STUDENTS ENROLLED IN THE SPRING 2024 SEMESTER.TWO STUDENTS WILL GRADUATE WITH A BACHELORS IN BUSINESS ADMINISTRATION FOR THE 2023-2024 ACADEMIC YEAR. EIGHTS STUDENTS WERE ENROLLED IN THE BACHELORS PROGRAM DURING THE FALL 2023 SEMESTER AND FIVE DURING THE SPRING 2024 SEMESTER. THE BACHELOR OF SCIENCE IN GENERAL STUDIES PROGRAM HAD ONE GRADUATE FOR THE 2023-2024 ACADEMIC YEAR. FA-23 THERE WERE 16 STUDENTS IN THE DEGREE PROGRAM; IN SP-24 THERE WERE 17 STUDENTS ENROLLED IN THE BACHELOR'S PROGRAM (MAY BE DUPLICATED). ADVISORS TRY TO COUNSEL STUDENTS TO OTHER BACHELOR'S PROGRAMS SINCE A GENERAL STUDIES DEGREE DOES NOT ALIGN WITH THE JOB MARKET BUT ALLOWS STUDENTS TO EASILY TRANSITION TO GRADUATE STUDIES. THE ASSOCIATE OF ARTS IN GENERAL STUDIES GRADUATED 10 STUDENTS IN 2023-2024. FA-23 THERE WERE 43 STUDENTS IN THE ASSOCIATE DEGREE PROGRAM AND SP-24 THERE WERE 44 ENROLLED (MAY BE DUPLICATED), ALL OF WHOM ARE ADVISED BY TWO DIFFERENT ADVISORS. AS ADVISORS, WE TRY TO HAVE STUDENTS MAJOR IN ANOTHER DEGREE PLAN BY THE END OF THEIR 2ND SEMESTER. PLEASE NOTE THAT MANY FRESHMEN ENTERING THE INSTITUTION WILL SELECT GENERAL STUDIES AS THEIR MAJOR.

    Expenses $12,076,161 · Grants $1,161,797 · Revenue $15,536,798

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • SHARON TWO BEARS

    VICE CHAIR

    Total calculated
    $3,293
    From this org
    $3,293
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.5

  • AVIS LITTLE EAGLE

    CHAIR

    Total calculated
    $2,809
    From this org
    $2,809
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.5

  • IONE GAYTON

    BOARD MEMBER

    Total calculated
    $1,886
    From this org
    $1,886
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.5

  • JEAN CADOTTE

    BOARD MEMBER

    Total calculated
    $3,265
    From this org
    $3,265
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.5

  • MARY KILLS IN WATER

    SECRETARY

    Total calculated
    $3,451
    From this org
    $3,451
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.5

  • EMMA JEAN BLUE EARTH

    BOARD MEMBER

    Total calculated
    $1,500
    From this org
    $1,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.5

  • VICTORIA HOWARD

    BOARD MEMBER

    Total calculated
    $3,702
    From this org
    $3,702
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.5

  • SAMI CLAYMORE GATES

    DEAN OF STUDENTS

    Total calculated
    $80,604
    From this org
    $66,453
    From related orgs
    $0
    Other
    $14,151
    Hours/week
    1.5

  • LAUREL VERMILLION

    PRESIDENT

    Total calculated
    $141,519
    From this org
    $123,505
    From related orgs
    $0
    Other
    $18,014
    Hours/week
    40

  • KOREEN RESSLER

    VICE PRESIDENT

    Total calculated
    $146,620
    From this org
    $128,353
    From related orgs
    $0
    Other
    $18,267
    Hours/week
    40

  • SHAWN HOLZ

    ACADEMIC DEAN

    Total calculated
    $79,308
    From this org
    $67,283
    From related orgs
    $0
    Other
    $12,025
    Hours/week
    40

  • ELISABETH HERTEL

    HR DIRECTOR

    Total calculated
    $86,811
    From this org
    $71,553
    From related orgs
    $0
    Other
    $15,258
    Hours/week
    40

  • DAVE MUELLER

    IT/FINANCE DIRECTOR

    Total calculated
    $120,954
    From this org
    $103,864
    From related orgs
    $0
    Other
    $17,090
    Hours/week
    40

  • TOMI KAY PHILLIPS

    PRESIDENT

    Total calculated
    $41,738
    From this org
    $36,947
    From related orgs
    $0
    Other
    $4,791
    Hours/week
    40

  • LINDSEY HELM

    DEAN OF ACADEMICS

    Total calculated
    $75,365
    From this org
    $59,955
    From related orgs
    $0
    Other
    $15,410
    Hours/week
    40

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
3 February 2025
IRS schema version
2023v6.0
Source object
202530529349300923

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