- Revenue 2024
- $18,172,134
- Expenses 2024
- $13,576,069
Program services were 78.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- Classification
- 2000
- Street
- 9299 HIGHWAY 24
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
1 other organization in the IRS Business Master File lists the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
OYATE COMMUNITY DEVELOPMENT CORPORATION
EIN 46-0846338
Mission and programs · 2024
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 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. FOR SPRING 25, 2 TRANSFERS AND 62 RETURNING, 22 IN NURSING, TWENTY RETURNING, TWO TRANSFERS, 21 FEMALES, 1 MALES; 23 IN CRIMINAL JUSTICE, 12 AT THE ASSOCIATE AND 11 AT THE BACHELOR'S LEVEL, ALL RETURNING, 5 MALES, 16 FEMALES; 11 IN INFORMATION TECHNOLOGY/CYBERSECURITY, 7 AT THE ASSOCIATE AND 4 AT THE BACHELOR'S LEVEL, ALL RETURNING, 8 MALES, 3 FEMALES; 8 IN ELECTRICAL, ALL RETURNING, ALL MALES; AND CDL NOT OFFERING THIS SEMESTER DUE TO LACK OF FACULTY. THE ASSOCIATES IN BUSINESS ADMINISTRATION GRADUATED THREE STUDENTS DURING THE 2024-2025 ACADEMIC YEAR. THERE WERE TWENTY-TWO STUDENTS ENROLLED IN THE FALL 2024 SEMESTER AND TWENTY THREE STUDENTS ENROLLED IN THE SPRING 2025 SEMESTER.TWO STUDENTS WILL GRADUATE WITH A BACHELORS IN BUSINESS ADMINISTRATION FOR THE 2024-2025 ACADEMIC YEAR. TWELVE STUDENTS WERE ENROLLED IN THE BACHELORS PROGRAM DURING THE FALL 2024 SEMESTER AND TEN DURING THE SPRING 2025 SEMESTER. THE ASSOCIATE & BACHELOR OF SCIENCE IN GENERAL STUDIES PROGRAM HAD TEN GRADUATE FOR THE 2024-2025 ACADEMIC YEAR. FA-24 AND SP-25 THERE WERE 57 STUDENTS ENROLLED IN THE DEGREE PROGRAMS, (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.
Expenses $10,686,954 · Grants $1,218,751 · Revenue $17,545,340
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Sharon Two BearsSHARON TWO BEARS
VICE CHAIR
- Total calculated
- $2,434
- From this org
- $2,434
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1.5
-
Avis Little EagleAVIS LITTLE EAGLE
CHAIR
- Total calculated
- $3,796
- From this org
- $3,796
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1.5
-
Ronald BrownotterRONALD BROWNOTTER
BOARD MEMBER
- Total calculated
- $1,704
- From this org
- $1,704
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1.5
-
Jean CadotteJEAN CADOTTE
BOARD MEMBER
- Total calculated
- $2,477
- From this org
- $2,477
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1.5
-
Mary Kills In WaterMARY KILLS IN WATER
SECRETARY
- Total calculated
- $3,265
- From this org
- $3,265
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1.5
-
Emma Jean Blue EarthEMMA JEAN BLUE EARTH
BOARD MEMBER
- Total calculated
- $1,970
- From this org
- $1,970
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1.5
-
Randal WhiteRANDAL WHITE
BOARD MEMBER
- Total calculated
- $1,045
- From this org
- $1,045
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1.5
-
Victoria HowardVICTORIA HOWARD
BOARD MEMBER
- Total calculated
- $2,359
- From this org
- $2,359
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1.5
-
Sami Claymore GatesSAMI CLAYMORE GATES
DEAN OF STUDENTS
- Total calculated
- $86,368
- From this org
- $70,751
- From related orgs
- $0
- Other
- $15,617
- Hours/week
- 1.5
-
Koreen ResslerKOREEN RESSLER
VICE PRESIDENT
- Total calculated
- $137,196
- From this org
- $118,889
- From related orgs
- $0
- Other
- $18,307
- Hours/week
- 40
-
Elisabeth HertelELISABETH HERTEL
HR DIRECTOR
- Total calculated
- $88,668
- From this org
- $72,851
- From related orgs
- $0
- Other
- $15,817
- Hours/week
- 40
-
Dave MuellerDAVE MUELLER
IT/FINANCE DIRECTOR
- Total calculated
- $124,446
- From this org
- $107,246
- From related orgs
- $0
- Other
- $17,200
- Hours/week
- 40
-
Tomi Kay PhillipsTOMI KAY PHILLIPS
PRESIDENT
- Total calculated
- $110,516
- From this org
- $96,323
- From related orgs
- $0
- Other
- $14,193
- Hours/week
- 40
-
Lindsey HelmLINDSEY HELM
DEAN OF ACADEMICS
- Total calculated
- $103,911
- From this org
- $86,339
- From related orgs
- $0
- Other
- $17,572
- 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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $18,172,134
- Expenses
- $13,576,069
- Contributions
- $625,039
- Grants paid
- $1,218,751
-
2023
- Revenue
- $15,948,494
- Expenses
- $15,514,863
- Contributions
- $382,829
- Grants paid
- $1,161,797
-
2022
- Revenue
- $15,173,199
- Expenses
- $14,363,660
- Contributions
- $255,945
- Grants paid
- $1,172,018
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2024 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2023 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2022 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2021 · 990
- Revenue
- $21,388,738
- Expenses
- $14,828,724
- Assets (EOY)
- $39,786,624
-
2021 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2020 · 990
- Revenue
- $15,828,392
- Expenses
- $13,066,687
- Assets (EOY)
- $37,837,044
-
2020 · 990-T
- Revenue
- not reported
- Expenses
- not reported
- Assets (EOY)
- not reported
-
2019 · 990
- Revenue
- $12,481,603
- Expenses
- $12,174,987
- Assets (EOY)
- $26,328,355
-
2018 · 990
- Revenue
- $11,635,330
- Expenses
- $12,514,699
- Assets (EOY)
- $24,559,355
-
2017 · 990
- Revenue
- $12,688,227
- Expenses
- $13,461,364
- Assets (EOY)
- $24,892,691
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$758,603
2023 OPERATIONAL/PROGRAM SUPPORT
-
$363,632
2024 OPERATIONAL/PROGRAM SUPPORT
-
$290,000
2023 1) The project aims to increase access to food and cultural opportunities within the communities by providing workshops and resources on traditional skills. 2) The project focuses on vegetable production, providing produce and advertising for a farmers' market, and horsemanship opportunities.
-
NORTH DAKOTA COMMUNITY FOUNDATION
$240,206
2022
-
$200,000
2023 COMMUNITY SELF-DETERMINATION
-
NORTH DAKOTA COMMUNITY FOUNDATION
$170,815
2025 PROGRAM SUPPORT
-
NORTH DAKOTA TRIBAL COLLEGE SYTEM
$108,000
2024 NPDI HIGHER EDUCATIO
-
$83,876
2024 TUITION ASSISTANCE
-
2022 ECONOMIC DEVELOPMENT
-
$69,914
2022 OPERATIONAL/PROGRAM SUPPORT
The 10 largest by cash amount. The API serves every itemized grant.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.