Oceti Sakowin Community Academy (EIN 872038807) - 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

2021

Legal Domicile

Principal Officer

Mary Bowman

Phone

6057913998

Tax Period

2024-07-01 to 2025-06-30

Oceti Sakowin Community Academy, founded in 2021, is a community nonprofit in the Education sector that reported $1.2M in total revenue in fiscal year 2022. Revenue surged 1221% from the prior year, signaling strong growth momentum. The organization ran a surplus of $670K, a strong 56% operating margin.

Mission

Through the work of the Academy, students in the Rapid City area will have an inclusive and diverse education that is driven by rigorous academics while grounded in the thought and philosophy of the Oceti Sakowin. The students will have a deep sense of belonging, higher engagement and motivation, which will lead to improved academic outcomes, holistic wellness, strong cultural identities and confidence knowing who they are and where they came from.

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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 $1,445,625

Program Service Revenue $0

Investment Income $19

Other Revenue $0

TOTAL REVENUE $1,445,644

Expense Breakdown

Grants Paid $0

Salaries & Benefits $507,254

Fundraising Expenses $53,603

Program Expenses $921,200

Other Expenses $505,347

TOTAL EXPENSES $1,066,204

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,445,644	$855,852	+0.7%
Expenses	$1,066,204	$614,266	+0.7%
Net Income	$379,440	$241,586	+0.6%

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

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

$90,895

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Nick Tilsen	Director	2.00	Director	$0	$0	$0
Dave Archambault	Director	2.00	Director	$0	$0	$0
Deb Bordeaux	Director	2.00	Director	$0	$0	$0
Bino Garcia	President	2.00	Officer Director	$0	$0	$0
Sarah White	Vice President	2.00	Officer Director	$0	$0	$0
Robin Zephier	Secretary	2.00	Director	$0	$0	$0
Mary Bowman	Executive Director	40.00	Officer	$90,895	$0	$90,895

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	$1,445,644	$1,066,204	$1,379,753	$379,440
2024	$855,852	$614,266	$1,004,714	$241,586
2023	$1,189,283	$518,835	$758,727	$670,448

Oceti Sakowin Community Academy