LOWER BRULE COMMUNITY COLLEGE INC (EIN 460430791) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1993

Principal Officer

CODY RUSSELL

Phone

6054739232

Tax Period

2024-07-01 to 2025-06-30

LOWER BRULE COMMUNITY COLLEGE INC, founded in 1993, is a community nonprofit in the Education sector that reported $1.1M in total revenue in fiscal year 2017. Revenue decreased 15% compared to the prior year.

Mission

LOWER BRULE COMMUNITY COLLEGE IS DEDICATED TO PROVIDING AN EFFECTIVE POST- SECONDARY EDUCATIONAL PROGRAM ROOTED IN THE VIRTUES OF THE OCETI SAKOWIN (SEVEN COUNCIL FIRES).

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $128,650

Program Service Revenue $1,193,233

Investment Income $7,648

Other Revenue $2,744

TOTAL REVENUE $1,332,275

Expense Breakdown

Grants Paid $0

Salaries & Benefits $891,142

Fundraising Expenses $0

Program Expenses $1,273,970

Other Expenses $505,126

TOTAL EXPENSES $1,396,268

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,332,275	$1,218,731	+0.1%
Expenses	$1,396,268	$1,146,295	+0.2%
Net Income	$-63,993	$72,436	-1.9%

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

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

$5,600

Total Directors

$8,375

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NATALIE ANDERSON	PRESIDENT	40.00	Highest	$210,541	$0	$210,541
JOELLE BATTESE	SECRETARY	0.50	Officer Director	$1,425	$0	$1,425
BOYD GOURNEAU	VICE CHAIR	0.50	Officer Director	$1,425	$0	$1,425
LYDIA SKUNK	BOARD MEMBER	0.50	Director	$1,425	$0	$1,425
CODY RUSSELL	CHAIR PERSON	0.50	Officer Director	$1,400	$0	$1,400
MARLENE CROWE	BOARD MEMBER	0.50	Director	$1,350	$0	$1,350
WILMA WILSON	TREASURER	0.50	Officer Director	$1,350	$0	$1,350

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	$1,332,275	$1,396,268	$1,819,829	$-63,993
2024	$1,218,731	$1,146,295	$1,878,378	$72,436
2023	$1,502,039	$1,070,006	$1,832,471	$432,033
2022	$1,520,864	$1,008,225	$1,416,137	$512,639
2021	$1,103,859	$938,446	$894,494	$165,413
2020	$1,014,252	$901,557	$741,748	$112,695
2019	$1,067,703	$999,987	$440,876	$67,716
2018	$1,129,338	$1,178,192	$523,585	$-48,854

LOWER BRULE COMMUNITY COLLEGE INC