White Earth Tribal & Community College Foundation
Nonprofit profile at a glance
- EIN
- 411954988
- IRS 990 coverage
- 2018–2023
- Forms available
- Form 990 2023, Form 990-N 2010
- Location
- Mahnomen, MN, USA
- Phone
- 2189350417
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $1,064
- Expenses
- $3,500
- Assets
- $390,520
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- TRACEY NEUSSER (PRESIDENT)
- ANNA SHEPPARD (COLLEGE PRESIDENT)
Highest reported compensation
- ANNA SHEPPARD (COLLEGE PRESIDENT): $130,341 total reported compensation
- MURIEL STEWART (DIRECTOR OF FINANCE): $44,916 total reported compensation
- SAM LERUD (DIRECTOR OF FINANCE): $38,553 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To operate on a non-profit basis to provide funding for the white earth tribal & community college so as to promote quality education for the white earth reservation citizens and comminity. To promote educational funding which respects cultural relevancy on the white earth reservation.
What it reported doing in 2023
Capital funding for the white earth tribal and community college foundation.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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. Expenses are high relative to revenue and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 90
- Accountability: 91
- Sustainability: 42
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- 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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -228.9%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 111.58; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 663.6%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: 40.7% per year; rating input score 100; 92nd percentile among comparable filings
- Revenue growth: -23.9% per year; rating input score 0; 18th percentile among comparable filings
- Asset growth: -29.5% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $4K in reported program spending
- Leadership: top reported pay $130K · 6 people listed
- Consistency: 14 of 14 current checks pass
- Schedules: 4 filed schedules
- Filing history: 5 filing years from 2018 to 2023
- Contacts: How to reach this organization
- Related organizations: 2 filed related-organization links
- 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 13/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 1/100.