Little Wound School Board Inc
Nonprofit profile at a glance
- EIN
- 466040216
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Kyle, SD, USA
- Phone
- 6054556150
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
Reported finances
- Revenue
- $23,366,572
- Expenses
- $27,337,947
- Assets
- $22,375,469
- Liabilities
- $4,059,383
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- CECELILA FIRE THUNDER (PRESIDENT)
- LINDA MAY (VICE PRESIDENT)
Highest reported compensation
- SHAREI RICKETTS (SUPERINTENDENT): $190,621 total reported compensation
- LANA CHRISTENSEN (SCHOOL IMPROVEMENT SPECIALIST): $179,486 total reported compensation
- PAULA POURIER (BUSINESS MANAGER): $177,550 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide education for the children who attend little wound school, a k-12 school on the pine ridge indian reservation.
What it reported doing in 2024
Provide education for the children who attend little wound school, a prek-12 school located on the pine ridge indian reservation. Approximately 887 students are served.
Operating model
- Revenue model
- Grant-funded. 99% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 24
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 91.6%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -17%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.82; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 61; 61st percentile among comparable filings
- Officer compensation ratio: 5.7%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 8.4% per year; rating input score 100; 63rd percentile among comparable filings
- Revenue growth: 5.7% per year; rating input score 100; 49th percentile among comparable filings
- Asset growth: 10.5% per year; rating input score 100; 67th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 91.6% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $25M in reported program spending
- Leadership: top reported pay $191K · 14 people listed
- Highest-paid contractors: 5 contractors listed · $1.7M reported
- Consistency: 26 of 26 current checks pass
- Schedules: 7 filed schedules · includes major donors
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 14 filed money-flow records
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 6/100.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.