SITTING BULL COLLEGE (EIN 237373765) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

DR TOMI KAY PHILLIPS

Phone

7018548000

Tax Period

2024-07-01 to 2025-06-30

SITTING BULL COLLEGE, founded in 1973, is a mid-sized nonprofit that reported $18.2M in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion. The organization ran a surplus of $4.6M, a strong 25% operating margin.

Mission

TO PROVIDE EDUCATIONAL SERVICES AND SUPPORT TO STUDENTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $625,039

Program Service Revenue $17,545,340

Investment Income $0

Other Revenue $1,755

TOTAL REVENUE $18,172,134

Expense Breakdown

Grants Paid $1,218,751

Salaries & Benefits $7,381,410

Fundraising Expenses $0

Program Expenses $10,686,954

Other Expenses $4,975,908

TOTAL EXPENSES $13,576,069

Year-over-Year Comparison

	2024	2023	Change
Revenue	$18,172,134	$15,948,494	+0.1%
Expenses	$13,576,069	$15,514,863	-0.1%
Net Income	$4,596,065	$433,631	+9.6%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

200

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$660,600

Total Directors

$19,050

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHARON TWO BEARS	VICE CHAIR	1.50	Officer Director	$2,434	$0	$2,434
AVIS LITTLE EAGLE	CHAIR	1.50	Officer Director	$3,796	$0	$3,796
RONALD BROWNOTTER	BOARD MEMBER	1.50	Director	$1,704	$0	$1,704
JEAN CADOTTE	BOARD MEMBER	1.50	Director	$2,477	$0	$2,477
MARY KILLS IN WATER	SECRETARY	1.50	Officer Director	$3,265	$0	$3,265
EMMA JEAN BLUE EARTH	BOARD MEMBER	1.50	Director	$1,970	$0	$1,970
RANDAL WHITE	BOARD MEMBER	1.50	Director	$1,045	$0	$1,045
VICTORIA HOWARD	BOARD MEMBER	1.50	Director	$2,359	$0	$2,359
SAMI CLAYMORE GATES	DEAN OF STUDENTS	1.50	Officer	$70,751	$15,617	$86,368
KOREEN RESSLER	VICE PRESIDENT	40.00	Officer	$118,889	$18,307	$137,196
ELISABETH HERTEL	HR DIRECTOR	40.00	Officer	$72,851	$15,817	$88,668
DAVE MUELLER	IT/FINANCE DIRECTOR	40.00	Officer	$107,246	$17,200	$124,446
TOMI KAY PHILLIPS	PRESIDENT	40.00	Officer	$96,323	$14,193	$110,516
LINDSEY HELM	DEAN OF ACADEMICS	40.00	Officer	$86,339	$17,572	$103,911

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$18,172,134	$13,576,069	$46,225,409	$4,596,065
2024	$15,948,494	$15,514,863	$39,723,519	$433,631
2023	$15,173,199	$14,363,660	$38,825,138	$809,539
2022	$21,388,738	$14,828,724	$39,786,624	$6,560,014
2021	$15,828,392	$13,066,687	$37,837,044	$2,761,705
2020	$12,481,603	$12,174,987	$26,328,355	$306,616
2019	$11,635,330	$12,514,699	$24,559,355	$-879,369
2018	$12,688,227	$13,461,364	$24,892,691	$-773,137

SITTING BULL COLLEGE