Circle of Nations (EIN 450431501) - 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

1908

Legal Domicile

Principal Officer

Tanner Rabbithead

Phone

7016727336

Tax Period

2022-07-01 to 2023-06-30

Circle of Nations, founded in 1908, is a community nonprofit in the Education sector that reported $5.0M in total revenue in fiscal year 2022. Revenue fell 20% from the prior year — a significant decline worth monitoring. Expenses of $6.2M exceeded revenue, resulting in a 26% operating deficit.

Mission

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.

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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 (2022)

Revenue Breakdown

Contributions & Grants $4,812,384

Program Service Revenue $97,678

Investment Income $44,767

Other Revenue $0

TOTAL REVENUE $4,954,829

Expense Breakdown

Grants Paid $298

Salaries & Benefits $4,069,160

Fundraising Expenses $0

Program Expenses $4,453,949

Other Expenses $2,172,871

TOTAL EXPENSES $6,242,329

Year-over-Year Comparison

	2022	2021	Change
Revenue	$4,954,829	$6,203,543	-0.2%
Expenses	$6,242,329	$5,899,105	+0.1%
Net Income	$-1,287,500	$304,438	-5.2%

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

Volunteers

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

$156,213

Total Directors

$21,550

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Tim Sumner	Chairperson	1.90	Officer Director	$5,200	$0	$5,200
Justin Gray Hawk	Vice Chair	1.90	Officer Director	$1,100	$0	$1,100
Joe White Mountain	Secretary	1.90	Officer Director	$3,700	$0	$3,700
Charmayne Bohanon	School Board Member	1.90	Director	$3,100	$0	$3,100
Kay Bursheim	School Board Member (Jul-Jan)	1.90	Director	$4,300	$0	$4,300
Sherry Johnson	School Board Member	1.90	Director	$0	$0	$0
Shavonne Wilkie	School Board Member	1.90	Director	$4,150	$0	$4,150
Tanner Rabbithead	CEO	40.00	Officer	$140,133	$6,080	$146,213
Trevor Gourneau	Principal	40.00	Highest	$118,927	$5,862	$124,789

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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$4,954,829	$6,242,329	$4,634,430	$-1,287,500
2022	$6,203,543	$5,899,105	$4,992,693	$304,438
2021	$5,010,523	$4,868,481	$6,090,613	$142,042
2020	$5,063,625	$5,368,904	$3,031,088	$-305,279
2019	$5,284,084	$6,460,739	$2,960,196	$-1,176,655
2018	$5,796,124	$5,971,255	$4,265,777	$-175,131

Circle of Nations