Oyate Concern Inc

Nonprofit profile at a glance

EIN
043757100
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Oglala, SD, USA
Phone
6058915489
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$391,487
Expenses
$270,186
Assets
$491,744
Liabilities
$9,677

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

Leadership & pay

7 people listed

Highest reported compensation

  • Kathi Dyer (TeacherAccountant): $70,800 total reported compensation
  • Tyler Dykstra (Field Director): $46,500 total reported compensation

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

Overview

Mission

The organizations mission is to develop an indigenous church on the Pine Ridge Reservation. We have programs for children and teens. We provide transportation food teaching mentoring education and activities with each program. We also have programs that focus on smaller numbers for education mentoring and leadership development including a preschool.

What it reported doing in 2025

Blowout Childrens Program. Blowout is a childrens program for ages 4-11. Teens from the discipleship group can be helpers in the program. This program includes a meal crafts a Bible teaching and music. Around 25 kids from the community were served.

Operating model

Revenue model
Donor-supported. 72% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 14
  • Transparency & Controls: 86
  • Accountability: 67
  • Sustainability: 60
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.1%; rating input score 3
  • Program expense ratio: 4.5%; rating input score 4
  • Fundraising efficiency: $767.9 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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: 71.4%; rating input score 71; 21st percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 1.82; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 43.4%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -34.3% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -9.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -7.3% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 3.1% of revenue deployed · 4.5% of spending went to programs
  • Governance: 5 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $12K in reported program spending
  • Leadership: top reported pay $71K · 7 people listed
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Financial Efficiency: Mission deployment rate scored 3/100.
  • High — Financial Efficiency: Program expense ratio scored 4/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.