Oceti Sakowin Community Academy

Nonprofit profile at a glance

EIN
872038807
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Rapid City, SD, USA
Phone
6057913998
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$1,445,644
Expenses
$1,066,204
Assets
$1,379,753
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Bino Garcia (President)
  • Sarah White (Vice President)
  • Mary Bowman (Executive Director)

Highest reported compensation

  • Mary Bowman (Executive Director): $90,895 total reported compensation

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

Overview

Mission

Through the work of the Academy, students in the Rapid City area will have an inclusive and diverse education that is driven by rigorous academics while grounded in the thought and philosophy of the Oceti Sakowin. The students will have a deep sense of belonging, higher engagement and motivation, which will lead to improved academic outcomes, holistic wellness, strong cultural identities and confidence knowing who they are and where they came from.

What it reported doing in 2024

The Academy is grounded in the thought and philosophy of people who walked this land first, the Oceti Sakowin. Culture and language of the Oceti Sakowin is seen, heard, and practiced throughout the Academy. Through the work of the Academy, all students will thrive in an educational system that is unlike any other in the area. During SY25, there were approximately 60 students. Our expectations is to add a class year as these students continue on in their schooling.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.7%; rating input score 64
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $26.97 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.2%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.29; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 43.5% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 41.7% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 51% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 63.7% of revenue deployed · 86.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $921K in reported program spending
  • Leadership: top reported pay $91K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.