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Passes our checks

Enemy Swim Day School

EIN 46-0375463 · Waubay, SD

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong95 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$9.4 million
Spending
$5.6 million
Spent on programs
89%
Reserves
10.4 months of spending
Largest source of income
government grants, 95%
Employees
99
Volunteers
0
Highest pay
$124,604, superintendent

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

Strong: 93 out of 100.

  • Reserves

    28 of 35

    Spendable reserves would cover 10.4 months of spending.

  • Debt

    20 of 20

    It owes 6% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 41% of income.

  • Income trend

    15 of 15

    Income rose 36% on the year before.

  • Spending floor

    15 of 15

    89% 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: 95 out of 100.

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports 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 (2)
  1. $4.5 million spent. 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.
  2. $424,396 spent. 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.

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

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 1993.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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.