Little Priest Tribal College

Nonprofit profile at a glance

EIN
911849962
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Winnebago, NE, USA
Phone
4028782380
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Graduate, Professional Schools (Separate Entities)

Official website

Reported finances

Revenue
$11,645,972
Expenses
$7,696,931
Assets
$21,553,409
Liabilities
$4,546,345

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • MANOJ PATIL (PRESIDENT)

Highest reported compensation

  • MANOJ PATIL (PRESIDENT): $153,395 total reported compensation
  • AMY LAPOINTE-HOUGHTON (CHAIR): $1,950 total reported compensation
  • MISKOO PETITE (MEMBER): $1,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Little priest tribal college is established as an educational institution by the winnebago tribe of Nebraska to fulfill the goal of its namesake, chief little priest, "be strong and educate my children".

What it reported doing in 2024

In the winnebago heritage of respect, integrity, and self-reliance, little priest tribal college is chartered by the winnebago tribe of Nebraska, a sovereign nation, to provide higher education opportunities. The college prepares its students to succeed in a multi-cultural world by emphasizing quality education of the highest level, humanistic values, and life skills.

Operating model

Revenue model
Grant-funded. 72% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 75
  • Accountability: 86
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.5%; rating input score 54
  • Program expense ratio: 79.1%; rating input score 79
  • Fundraising efficiency: $531.78 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 33.9%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 2.8; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 76; 76th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 53.5% of revenue deployed · 79.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $6.1M in reported program spending
  • Leadership: top reported pay $153K · 8 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.