National American University Foundation

Nonprofit profile at a glance

EIN
237010355
IRS 990-EZ coverage
2020–2025
Forms available
Form 990 2019, Form 990-EZ 2025
Location
Rapid City, SD, USA
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$8,668
Expenses
$35,641
Assets
$195,555

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Susan Livingston (Vice President)

People named in this filing

  • Susan Livingston (Vice President)
  • John Walker (Treasurer)
  • Joei Tieman (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide scholarships for higher education. Since inception approximately 3000 scholarships have been given to National American University students.

What it reported doing in 2025

Provided scholarships for higher education to 26 students at National American University allocated in multiple payments throughout the year qualified in the areas of approaching graduation and new student empowerment.

Operating model

Revenue model
Investment-supported. 72% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 82
  • Sustainability: 33
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.8%; rating input score 90

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -311.2%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 5.49; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: -9.7% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: -10.4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $32K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.