Sage Foundation Inc

Nonprofit profile at a glance

EIN
931633233
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Fort Yates, ND, USA
Phone
7018549990
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Energy Resources Conservation and Development

Official website

Reported finances

Revenue
$7,658,825
Expenses
$3,073,378
Assets
$7,068,281
Liabilities
$249,285

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

Leadership & pay

5 people listed

Highest reported compensation

  • COURTNEY YELLOWFAT (CHAIRMAN): $1,200 total reported compensation
  • KIMIMILA LOCKE (SECRETARY): $1,000 total reported compensation
  • WILBERTA RED TOMAHAWK (TREASURER): $1,000 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 sage foundation (sage), a 100% native-led organization, is dedicated to community development, institution-building, and self-determination for the standing rock sioux tribe. Sage foundation exists to ensure energy independence, protect the environment, and promote economic growth in the region, for the tribe.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 94
  • Accountability: 79
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.8%; rating input score 40
  • Program expense ratio: 98.9%; rating input score 99
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 75th 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 59.9%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 2.3; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 0.1%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: 102.7% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 101.7% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 103.8% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 39.8% of revenue deployed · 98.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3M in reported program spending
  • Leadership: top reported pay $1K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.