Sicangu Owayawa Oti-Rosebud Dormitory
Public records show a registered, tax-exempt organization in good standing.
What it says it does
RESIDENTIAL DORMITORY PROGRAM TO PROVIDE A SAFE PLACE FOR NATIVE AMERICAN STUDENTS, GRADES 1-12, ATTENDING SCHOOLS ON THE ROSEBUD INDIAN RESERVATION. LODGING, MEALS SUPERVISION, TUTORING, CULTURAL, SOCIAL AND RECREATIONAL ACTIVITIES ARE PROVIDED.
- Income
- $2.9 million
- Spending
- $3.0 million
- Spent on programs
- 95%
- Reserves
- -3.1 months of spending
- Largest source of income
- government grants, 93%
- Employees
- 47
- Volunteers
- 3
- Highest pay
- $84,278, director
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
Fair: 58 out of 100. Higher than 39% of charities in its peer group (education, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
8 of 15Spending exceeded income by 2% of income.
Income trend
15 of 15Income rose 17% on the year before.
Spending floor
15 of 1595% 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
Fair: 62 out of 100. Higher than 18% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 255 of 5 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no 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
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
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 (5)
- $1.6 million spent. SALARIES, FINGE AND TAXES FOR PERSONNEL EXPENSES. EXPENSES WERE INCURRED TO PROVIDE DIRECT SERVICES TO AND SUPERVISION OF GRADE 1 THROUGH 12 STUDENTS TO INSURE THEIR HEALTH, SAFETY, AND ACADEMIC SUCCESS; PLUS, PERSONNEL EXPENSES TO MAINTAIN THE DORMITORY FACILITIES AND GROUNDS. SALARIES WERE PAID FOR HOME LIVING ASSISTANTS WHO ACT IN A PARENTAL CAPACITY, FOR COOKS COUNSELORS, TUTORS A HOME SCHOOL COORDINATOR, CUSTODIANS, AND A MAINTENANCE WORKER.
- $166,671 spent. DIRECT STUDENT EXPENSES. THESE EXPENSES WERE INCURRED TO PROVIDE DIRECT BENEFIT TO THE STUDENTS SUCH AS: CLOTHING, HOME-LIVING, FURNISHINGS, INSTRUCTIONAL, CULTURAL, PERSONAL HYGIENE, AND MEDICAL SUPPLIES LAUNDRY SERVICES, EDUCATIONAL ACTIVITIES, RECREATIONAL ACTIVITIES; INCENTIVES, ETC
- $196,617 spent. FOOD SERVICES: COST OF FOOD; DRINK; AND SUPPLIES TO PROVIDE MEALS AND SNACKS TO THE STUDENTS
- $861,214 spent. THE ORGANIZATION PROVIDES FOR ALL HOME LIVING PLUS SUPPLEMENTAL EDUCATIONAL COSTS FOR OUR STUDENTS. oTHER EXPENSES INCLUDE LAUNDRY SERVICE FOR STUDENTS BEDDING AND OTHER ITEMS; OCCUPANCY, REPAIRS AND MAINTENANCE COSTS FOR THE EQUIPMENT, BUILDINGS, GROUNDS AND FURNISHINGS; INFORMATION TECHNOLOGY CONSULTANTS AND SERVICES, REPLACEMENT COSTS FOR BEDROOM, LIVING ROOM, CAFETERIA, AND COMPUTER LAB FURNISHINGS AND EQUIPMENT; CONTRACTUAL SERVICES FOR TUTORS, CULTURAL CONSULTANTS, ETC; JANITORIAL AND MAINTENANCE SUPPLIES; AND STAFF BACKGROUND AND DRUG CHECKS.
- THE ORGANIZATION PROVIDES FOR ALL HOME LIVING PLUS SUPPLEMENTAL EDUCATIONAL COSTS FOR OUR STUDENTS. 861214. 861214. 0.
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 October 13, 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 November 6, 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 October 13, 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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 1999.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 November 4, 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.