Sitting Bull College
Public records show a registered, tax-exempt organization in good standing.
What it says it does
GUIDED BY OCHETHI SAKOWIN CULTURE, VALUES, AND LANGUAGE, SITTING BULL COLLEGE IS COMMITTED TO BUILDING INTELLECTUAL CAPITAL THROUGH ACADEMIC, CAREER AND TECHNICAL EDUCATION, AND PROMOTING ECONOMIC AND SOCIAL DEVELOPMENT.
- Income
- $18.2 million
- Spending
- $13.6 million
- Spent on programs
- 79%
- Reserves
- 5.9 months of spending
- Largest source of income
- fees for its services, 97%
- Employees
- 200
- Volunteers
- 0
- Highest pay
- $137,196, vice president
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100.
Reserves
20 of 35Spendable reserves would cover 5.9 months of spending.
Debt
20 of 20It owes 14% of what it owns.
Living within its means
15 of 15Income exceeded spending by 25% of income.
Income trend
15 of 15Income rose 14% on the year before.
Spending floor
15 of 1579% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100.
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $10.7 million spent. THE MAJOR PURPOSE OF SITTING BULL COLLEGE'S (SBC) NATIVE AMERICAN CAREER & TECHNICAL EDUCATION PROGRAM (NACTEP) IS TO PROVIDE TRAINING IN 1) NURSING, 2) CRIMINAL JUSTICE/LAY ADVOCATE, 3) INFORMATION TECHNOLOGY, 4) ELECTRICAL, AND 5) CDL/HEAVY EQUIPMENT. FOR FALL 2024 ENROLLMENT WAS 85 STUDENTS (19 NEW AND 66 RETURNING). 29 IN NURSING, 9 NEW AND 20 RETURNING, 26 FEMALES, 3 MALES; 26 IN CRIMINAL JUSTICE, 12 AT THE ASSOCIATE AND 14 AT THE BACHELOR'S LEVEL, 3 NEW AND 23 RETURNING, 6 MALES, 21 FEMALES; 17 IN INFORMATION TECHNOLOGY/CYBERSECURITY, 12 AT THE ASSOCIATE AND 5 AT THE BACHELOR'S LEVEL, 2 NEW AND 15 RETURNING, 7 MALES, 10 FEMALES; 9 IN ELECTRICAL, 5 NEW AND 4 RETURNING, ALL MALES; AND CDL NOT OFFERING THIS SEMESTER DUE TO LACK OF FACULTY. FOR SPRING 25, 2 TRANSFERS AND 62 RETURNING, 22 IN NURSING, TWENTY RETURNING, TWO TRANSFERS, 21 FEMALES, 1 MALES; 23 IN CRIMINAL JUSTICE, 12 AT THE ASSOCIATE AND 11 AT THE BACHELOR'S LEVEL, ALL RETURNING, 5 MALES, 16 FEMALES; 11 IN INFORMATION TECHNOLOGY/CYBERSECURITY, 7 AT THE ASSOCIATE AND 4 AT THE BACHELOR'S LEVEL, ALL RETURNING, 8 MALES, 3 FEMALES; 8 IN ELECTRICAL, ALL RETURNING, ALL MALES; AND CDL NOT OFFERING THIS SEMESTER DUE TO LACK OF FACULTY. THE ASSOCIATES IN BUSINESS ADMINISTRATION GRADUATED THREE STUDENTS DURING THE 2024-2025 ACADEMIC YEAR. THERE WERE TWENTY-TWO STUDENTS ENROLLED IN THE FALL 2024 SEMESTER AND TWENTY THREE STUDENTS ENROLLED IN THE SPRING 2025 SEMESTER.TWO STUDENTS WILL GRADUATE WITH A BACHELORS IN BUSINESS ADMINISTRATION FOR THE 2024-2025 ACADEMIC YEAR. TWELVE STUDENTS WERE ENROLLED IN THE BACHELORS PROGRAM DURING THE FALL 2024 SEMESTER AND TEN DURING THE SPRING 2025 SEMESTER. THE ASSOCIATE & BACHELOR OF SCIENCE IN GENERAL STUDIES PROGRAM HAD TEN GRADUATE FOR THE 2024-2025 ACADEMIC YEAR. FA-24 AND SP-25 THERE WERE 57 STUDENTS ENROLLED IN THE DEGREE PROGRAMS, (MAY BE DUPLICATED). ADVISORS TRY TO COUNSEL STUDENTS TO OTHER BACHELOR'S PROGRAMS SINCE A GENERAL STUDIES DEGREE DOES NOT ALIGN WITH THE JOB MARKET BUT ALLOWS STUDENTS TO EASILY TRANSITION TO GRADUATE STUDIES.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1974.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.