Enemy Swim Day School

EIN: 460375463 501(c)(3)

Waubay, SD

Total Revenue
$9,406,432
Total Expenses
$5,579,591
Total Assets
$16,088,487
Net Assets
$15,048,750
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1938
Legal Domicile
SD
Principal Officer
Dr Nadine Eastman
Phone
6059474605
Tax Period
2024-07-01 to 2025-06-30

Enemy Swim Day School, founded in 1938, is a community nonprofit that reported $9.4M in total revenue in fiscal year 2024. Revenue surged 36% from the prior year, signaling strong growth momentum. The organization ran a surplus of $3.8M, a strong 41% operating margin.

Mission

Toka Nuwan Wayawa Tipi, an indigenous school of the Sisitunwan-Wahpetunwan Oyate, honors those who have come before by providing a safe environment, immersing cultural teachings, and inspiring learners to develop a foundation of critical thinking and social-emotional skills to be good relatives.

Program Service Accomplishments

Program 1
Expenses: $4,514,066 Revenue: $51,216

Basic Educational Services: services provided to approximately 160 Native American students trough teachers, para-educators, administration, bus drivers, facility personnel, cooks and other support...

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Basic Educational Services: services provided to approximately 160 Native American students trough teachers, para-educators, administration, bus drivers, facility personnel, cooks and other support staff. Expenses include staff salaries and benefits, supplies, equipment, outside services, travel and training, technology, student activities, community and parent involvement, utilities, transportation expense, maintenance and repairs, food and supplies for breakfast, lunch and snack program, supports an after school academic and recreational program that runs Monday through Thursday when school is in session. The after school program was in session 111 afternoons with an average attendance of 71 students each day.Our after school program resumed to all students grades Kindergarten to Eighth Grade every day Monday through Thursday.

Program 2
Expenses: $424,396

Family and Child Education (FACE) and 21st Century Community Grant:FACE: services provided to Native American children birth to age 5 with involvement from parents and guardians. Expenses include...

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Family and Child Education (FACE) and 21st Century Community Grant:FACE: services provided to Native American children birth to age 5 with involvement from parents and guardians. Expenses include salaries and benefits for staff, travel and training, supplies, equipment, transportation, special events and technology.21st CCLC: provides additional support to the after school program and funds a 6-week summer academic program. Expenses include staff salaries and benefits, travel and training, supplies, summer field trips. Summer program stats: 8 days in July 2024 with an average daily attendance of 37 students and 16 days in June 2025 with an average daily attendance of 63 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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $8,891,569
Program Service Revenue $46,464
Investment Income $463,647
Other Revenue $4,752
TOTAL REVENUE $9,406,432

Expense Breakdown

Grants Paid $0
Salaries & Benefits $3,820,335
Fundraising Expenses $0
Program Expenses $4,938,462
Other Expenses $1,759,256
TOTAL EXPENSES $5,579,591

Year-over-Year Comparison

2024 2023 Change
Revenue $9,406,432 $6,919,316 +0.4%
Expenses $5,579,591 $5,567,112 +0.0%
Net Income $3,826,841 $1,352,204 +1.8%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
5
Independent Members
5
Employees
99
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
4
$239,017
Total Directors
5
$27,430
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Lisa Lauterhahn Board Chairperson 2.00
Officer Director
$5,565 $0 $5,565
Evelyn Eagle Board Vice-Chairperson 1.00
Officer Director
$4,835 $0 $4,835
Skyman Redday Board Member 1.00
Director
$5,105 $0 $5,105
Lolita Seaboy Board Member 1.00
Director
$6,165 $0 $6,165
Miranda White Board Member 1.00
Director
$5,760 $0 $5,760
Dr Nadine Eastman Superintendent 50.00
Officer
$108,934 $15,670 $124,604
Debra Rumpza Business Manager 40.00
Officer
$75,510 $28,503 $104,013
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 $9,406,432 $5,579,591 $16,088,487 $3,826,841
2024 $6,919,316 $5,567,112 $12,505,415 $1,352,204
2023 $5,350,686 $5,189,288 $10,650,973 $161,398
2022 $5,037,149 $5,019,180 $10,277,968 $17,969
2021 $7,324,095 $5,245,896 $10,441,441 $2,078,199
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