2024-05-10T14:55:47-05:00 2023-06-30 450250958 Eide Bailly LLP 1730 Burnt Boat Loop Ste 100 Bismarck ND 585030886 990 2022-07-01 450431501 Circle of Nations CIRC 7016727336 832 8th St N Wahpeton ND 58075 Tanner Rabbithead CEO 7016727336 2024-05-09 1 Tanner Rabbithead 999009999 1 Lisa Chaffee CPA P00193453 7012551091 2024-05-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Tanner Rabbithead 832 8th St N Wahpeton ND 58075 4954829 0 X www.circleofnations.org X 1908 ND Circle of Nations is an inter-tribal off-reservation boarding school, chartered under the Sisseton-Wahpeton Dakota Oyate and funded by the Bureau of Indian Education. Circle of Nations School serves American Indian Youth in grades 4 through 8. 6 6 94 18 0 0 6105680 4812384 83319 97678 14544 44767 0 0 6203543 4954829 234 298 0 0 4154327 4069160 0 0 0 1744544 2172871 5899105 6242329 304438 -1287500 4992693 4634430 2344517 1170435 2648176 3463995 X To build academic achievement and foster healthy development of the whole child in an intertribal environment. 0 0 4453949 298 97678 Circle of Nations is a residential school serving American Indian youth in grades 4 through 8. In 2022-2023 there were 171 students who attended the school. The purpose of the Circle of Nations residential educational program is to prepare students to learn, and to foster a healthy development of the whole child in a Native American cultural environment. The school's mission and purposes are reflected in the vision statement: "Circle of Nations School is to build academic achievement and foster healthy development of the whole child in an intertribal environment."Circle of Nations is an inter-tribal off-reservation boarding school, chartered under the Sisseton-Wahpeton Dakota Oyate and funded by the Bureau of Indian Education. The BIE has responsibility for 184 elementary and secondary schools and dormitories as well as 24 colleges, and the Bureau-operated Haskell Indian Nations University and Southwest Indian Polytechnic Institute. Post-secondary institutions, schools and dormitories are located on 63 reservations in 23 states across the United States serving approximately 60,000 students representing 238 different tribes. 4453949 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 94 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X Jorge Sanchez 7016427336 832 N 8th St Wahpeton ND 580753642 Tim Sumner Chairperson 1.90 X X 5200 0 0 Justin Gray Hawk Vice Chair 1.90 X X 1100 0 0 Joe White Mountain Secretary 1.90 X X 3700 0 0 Charmayne Bohanon School Board Member 1.90 X 3100 0 0 Kay Bursheim School Board Member (Jul-Jan) 1.90 X 4300 0 0 Sherry Johnson School Board Member 1.90 X 0 0 0 Shavonne Wilkie School Board Member 1.90 X 4150 0 0 Tanner Rabbithead CEO 40.00 X 140133 0 6080 Trevor Gourneau Principal 40.00 X 118927 0 5862 280610 0 11942 2 0 0 0 0 4812384 4812384 Cafeteria/Canteen 722514 88156 88156 Other Income 900099 9522 9522 97678 13497 13497 31270 0 31270 31270 31270 4954829 97678 0 44767 298 298 169204 169204 3463935 2830882 633053 113663 88577 25086 44333 34566 9767 278025 218412 59613 40480 40480 16118 16118 207317 138586 68731 4067 4067 442423 192524 249899 265897 16144 249753 213210 204489 8721 12903 12503 400 282578 273253 9325 52561 52561 Food 162377 12456 149921 Medical 124538 95611 28927 348402 279020 69382 6242329 4453949 1788380 0 1859458 1525140 297992 3716 3716 19277 25106 2706806 1699215 1038199 1007591 1774051 1886101 0 186776 4992693 4634430 329451 379710 2015066 0 790725 2344517 1170435 X 2648176 2677656 786339 2648176 3463995 4992693 4634430 X -1287500 88253 2015066 X 0 1 X 1 1 1 X 1 12747 31906 33326 11327 0 2706806 1699215 1007591 1007591 Operating Lease Liabilities 189611 Contingent Liability 601114 790725 X 5103646 88253 60564 148817 4954829 0 4954829 6302893 60564 60564 6242329 0 6242329 Part IV, Line 1b: Circle of Nations operates a bank account that has the students' money in it. The students provide money to one of our staff members and then they are able to withdraw it on a weekly basis. This arrangement allows the students to have lessons in money management and math. Part X, Line 2: Circle of Nations School, Inc. is organized as a North Dakota nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as an School described in Section 501(c)(3), qualifies for the charitable contribution deduction under Section 170(b)(1)(A)(ii), and has been determined not to be a private foundation under Sections 509 (a)(1). Circle of Nations School, Inc. is annually required to file a Return of School Exempt from Income Tax (Form 990) with the IRS. In addition, Circle of Nations School, Inc. is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. The entity has determined it is not subject to unrelated business income tax and has not filed an Exempt School Business Income Tax Return (Form 990-T) with the IRS. 0 0 0 1 0 1 1 0 1 0 0 0 0 0 0 1 0 0 Schedule E, Part I, Line 3 We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements. Schedule E, Part I, Line 4 We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements. Schedule E, Part I, Line 5 We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements. Schedule E, Part I, Line 6 We are a federally funded school. See Form 990, Part VIII, Line 1e for total government grants. Schedule E, Part I, Line 7 We are a Native American boarding school. We only accept Native students meeting blood quantum or tribal enrollment requirements. Form 990, Part VI, Section A, line 1a The Chairperson has the ability to appoint an alternate Chairperson to vote on their behalf in their absence. If this is done, the Chairperson and Alternate Chairperson share one vote. The Chairperson only votes in the case of a tie between the other board members. Form 990, Part VI, Section A, line 6 The Chartering Tribe, Sisseton-Wahpeton Sioux Tribe, has a permanent membership seat. The remaining five members will represent five tribes with the largest student enrollment during the official count week, limited to one tribe per state. The tribe identified with the largest enrollment within a state will represent that state. Form 990, Part VI, Section A, line 7a The board members are appointed to the school board by the tribal councils. Form 990, Part VI, Section A, line 8b There were no committees with the authority to act on behalf of the governing board. Form 990, Part VI, Section B, line 11b The Business Manager and CEO reviewed a draft of the Form 990. A review of the Form 990 was completed at a board meeting before the Form 990 was filed. Form 990, Part VI, Section B, line 12c Staff and school board are covered by a conflict of interest policy. Determinations of whether a conflict exists are made at the supervisory level. The conflicts are reviewed by the supervisors and human resources. If it is determined that there is a conflict of interest the employee with the conflict of interest cannot be supervised by a relative. If a conflict exists at the school board level it is referred back to the CEO. The CEO will make any determinations as to if a conflict of interest exists, and determine any additional actions necessary. Form 990, Part VI, Section B, line 15a The CEO's compensation is determined through the school board by resolution and a contract for position. They use comparability data and the board meetings are documented. Other employees' compensation is also determined through the school board with a work agreement. They use comparability data and the meetings are documented. This process was last undertaken in June 2023. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part XI, line 9: Correction of an error due to inaccurate reporting of deferred revenues 2,015,066.