Nonprofit · EIN 45-0431501
CIRCLE OF NATIONS SCHOOL INC
Also known as JORGE ENRIQUE SANCHEZ MBR
Tax-exempt · WAHPETON, ND 58075
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $5,861,304 | $6,052,414 | -$191,110 | $5,175,701 | $1,619,093 | $3,556,608 |
| June 30, 2024 | 990 | $6,079,942 | $5,927,584 | $152,358 | $5,302,039 | $1,499,692 | $3,802,347 |
| June 30, 2023 | 990 | $4,954,829 | $6,242,329 | -$1,287,500 | $4,634,430 | $1,170,435 | $3,463,995 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $5,429,349
- of which government grants
- $5,419,349
- Program service revenue
- $110,100
- Investment income
- $321,855
- Net gain from sales of assets
- $251,166
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $360,265
- Other salaries and wages
- $3,333,147
- Salaries, compensation and benefits (total)
- $4,119,799
- Professional fundraising fees
- $0
- Legal fees
- $420
- Accounting fees
- $51,302
- Occupancy
- $243,524
- Travel
- $300,752
- Depreciation
- $303,332
- Program services (functional)
- $4,195,258
- Management and general (functional)
- $1,857,156
Balance sheet and other
- Total assets, start of year
- $5,302,039
- Total assets, end of year
- $5,175,701
- Total liabilities, end of year
- $1,619,093
- Net assets, end of year
- $3,556,608
- Land, buildings and equipment
- $1,074,854
- Publicly traded securities
- $2,190,669
- Net assets without donor restrictions
- $2,945,174
- Net assets with donor restrictions
- $611,434
- Gross receipts
- $5,861,304
- Employees
- 91
- Volunteers
- 12
- Year formed
- 1908
- State of legal domicile
- ND
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Trevor Gourneau | Superintendent Officer | 40 | $133,558 | $6,467 |
| Tanner Rabbithead | Former CEO Former | 40 | $114,277 | $3,515 |
| Jorge Sanchez | Business Manager Officer | 40 | $109,972 | $5,154 |
| Michael Herrick | Principal Officer | 40 | $107,139 | $4,635 |
| Tim Sumner | Chairperson Trustee or director, Officer | 1.9 | $5,800 | $0 |
| Sherry Johnson | Vice Chairperson Trustee or director, Officer | 1.9 | $3,900 | $0 |
| Stephine Yellow Hammer | Secretary Trustee or director, Officer | 1.9 | $3,150 | $0 |
| Charmayne Bohanon | School Board Member Trustee or director | 1.9 | $3,000 | $0 |
| Justin Grayhawk | School Board Member Trustee or director | 1.9 | $2,700 | $0 |
| Cody Lee Catches Enemy | School Board Member Trustee or director | 1.9 | $600 | $0 |
| Shavonne Wilkie | School Board Member Trustee or director | 1.9 | $407 | $0 |
| Joseph White Mountain | School Board Member Trustee or director | 1.9 | $0 | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Trevor Gourneau - Principal | Super. Interim /Superintendent Officer | 40 | $146,890 | $6,262 |
| Tanner Rabbithead | CEO (to 4/24), Payroll Manager Officer | 40 | $124,101 | $6,002 |
| Michael Herrick | Teacher/Principal Interim (from 4/24) Officer | 40 | $64,792 | $4,962 |
| Tim Sumner | Chairperson Trustee or director, Officer | 1.9 | $4,550 | $0 |
| Justin Gray Hawk | School Board Member Trustee or director | 1.9 | $3,300 | $0 |
| Charmayne Bohanon | Secretary/School Board Member Trustee or director, Officer | 1.9 | $3,300 | $0 |
| Joe White Mountain | School Board Member Trustee or director | 1.9 | $3,000 | $0 |
| Shavonne Wilkie | School Board Member Trustee or director | 1.9 | $2,520 | $0 |
| Sherry Johnson | Vice Chairperson Trustee or director, Officer | 1.9 | $300 | $0 |
| Cody Lee Catches Enemy | School Board Member (from 1/24) Trustee or director | 1.9 | $0 | $0 |
| Stephine Yellow Hammer | Secretary (from 8/23) Trustee or director, Officer | 1.9 | $0 | $0 |
990 for the year ended June 30, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Tanner Rabbithead | CEO Officer | 40 | $140,133 | $6,080 |
| Trevor Gourneau | Principal Highest-paid employee | 40 | $118,927 | $5,862 |
| Tim Sumner | Chairperson Trustee or director, Officer | 1.9 | $5,200 | $0 |
| Kay Bursheim | School Board Member (Jul-Jan) Trustee or director | 1.9 | $4,300 | $0 |
| Shavonne Wilkie | School Board Member Trustee or director | 1.9 | $4,150 | $0 |
| Joe White Mountain | Secretary Trustee or director, Officer | 1.9 | $3,700 | $0 |
| Charmayne Bohanon | School Board Member Trustee or director | 1.9 | $3,100 | $0 |
| Justin Gray Hawk | Vice Chair Trustee or director, Officer | 1.9 | $1,100 | $0 |
| Sherry Johnson | School Board Member Trustee or director | 1.9 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 832 8TH ST N, WAHPETON, ND 58075-3642
- In care of
- % JORGE ENRIQUE SANCHEZ
- Principal officer (990 for 2024)
- Trevor Gourneau, 832 8th St N, Wahpeton, ND 58075
- Signed the 990
- Trevor Gourneau, Superintendent
- Phone
- (701) 672-7336
- Website
- www.circleofnations.org
- Return prepared by
- Eide Bailly LLP
Mission
To build academic achievement and foster healthy development of the whole child in an intertribal environment.
Program accomplishments
- Circle of Nations is a residential school serving American Indian youth in grades 4 through 8. In 2024-2025 there were 130 students who attended the school. The purpose of the Circle of Nations residential educational program is to prepare students to learn, and to foster a healthy development of the whole child in a Native American cultural environment. The school's mission and purposes are reflected in the vision statement: "Circle of Nations School is to build academic achievement and foster healthy development of the whole child in an intertribal environment."(Continued on Schedule O)Circle of Nations is an inter-tribal off-reservation boarding school, chartered under the Sisseton-Wahpeton Dakota Oyate and funded by the Bureau of Indian Education. The BIE has responsibility for 184 elementary and secondary schools and dormitories as well as 24 colleges, and the Bureau-operated Haskell Indian Nations University and Southwest Indian Polytechnic Institute. Post-secondary institutions, schools and dormitories are located on 63 reservations in 23 states across the United States serving approximately 60,000 students representing 238 different tribesExpenses $4,195,258 · revenue $110,100
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 45-0431501
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B24)
- Assets (IRS master file)
- $5,175,701
- Income (IRS master file)
- $5,861,304
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $5,861,304 | $6,052,414 | $5,175,701 | IRS |
| 990 | June 2024 | $6,079,942 | $5,927,584 | $5,302,039 | IRS |
| 990 | June 2023 | $4,954,829 | $6,242,329 | $4,634,430 | XML |
| 990 | June 2022 | $6,203,543 | $5,899,105 | $4,992,693 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-0431501).
Questions about CIRCLE OF NATIONS SCHOOL INC
- What is the EIN of CIRCLE OF NATIONS SCHOOL INC?
- The employer identification number (EIN) of CIRCLE OF NATIONS SCHOOL INC is 45-0431501.
- Is CIRCLE OF NATIONS SCHOOL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to CIRCLE OF NATIONS SCHOOL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CIRCLE OF NATIONS SCHOOL INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CIRCLE OF NATIONS SCHOOL INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CIRCLE OF NATIONS SCHOOL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of CIRCLE OF NATIONS SCHOOL INC?
- The 990 for the year ended June 30, 2025 names Trevor Gourneau.
- Who are the officers and directors of CIRCLE OF NATIONS SCHOOL INC?
- The 990 for the year ended June 30, 2025 lists 12 people; 11 received compensation from the organization, the highest $133,558 (Trevor Gourneau, Superintendent).
- How much revenue does CIRCLE OF NATIONS SCHOOL INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $5,861,304, expenses of $6,052,414 and total assets of $5,175,701 at year end.
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