Circle of Nations

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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

To build academic achievement and foster healthy development of the whole child in an intertribal environment.

Program Service Accomplishments

Program 1

Expenses: $4,453,949 Revenue: $97,678

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...

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.

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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