Oceti Sakowin Community Academy
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $1.4 million
- Spending
- $1.1 million
- Spent on programs
- 86%
- Reserves
- 14 months of spending
- Largest source of income
- donations and private grants, 86%
- Employees
- 14
- Volunteers
- 0
- Highest pay
- $90,895, executive 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
Strong: 100 out of 100. Higher than 91% of charities in its peer group (education, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 14.0 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 26% of income.
Income trend
15 of 15Income rose 69% on the year before.
Spending floor
15 of 1586% of spending went to programs and raising each dollar of donations cost 4 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: 50 out of 100. Higher than 9% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 256 of 6 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
0 of 7Reports no 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
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed 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)
- $921,200 spent. The Academy is grounded in the thought and philosophy of people who walked this land first, the Oceti Sakowin. Culture and language of the Oceti Sakowin is seen, heard, and practiced throughout the Academy. Through the work of the Academy, all students will thrive in an educational system that is unlike any other in the area. During SY25, there were approximately 60 students. Our expectations is to add a class year as these students continue on in their schooling.
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 October 13, 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 March 2022.
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 October 21, 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.