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Enemy Swim Day School

  • Waubay, SD
  • Tax-exempt since Feb. 1993
  • EIN: 46-0375463

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Details

According to its June 2023 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.

An independent audit commissioned by this organization for the fiscal year ending June 2023 identified:

Significant deficiency in internal controls
Audit identified a deficiency in internal financial or governance controls that could limit the organization's ability to track and report financial data reliably. The deficiency is less severe than a material weakness but warrants attention from management.

Summary charts: organization finances over time

Revenue
$5.35M (2023)

Expenses
$5.19M (2023)

Total Assets
$10.7M (2023)

Total Liabilities
$1.13M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,350,686
Expenses
$5,189,288
Net Income
$161,398
Net Assets
$9,523,837
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,160,869
96.5%
Program Services $21,603
0.4%
Investment Income $172,245
3.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$4,031
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $207,824
4.0%
Professional Fundraising Fees $0
Other Salaries and Wages $2,505,246
48.3%
Assets/Debt
Total Assets $10,650,973
Total Liabilities $1,127,136
Net Assets $9,523,837
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr Nadine Eastman (Superintendent) $111,221 $0 $111,221
Debra Rumpza (Business Manager) $89,333 $0 $89,333
Lisa Lauterhahn (Board Chairperson) $3,775 $0 $0
Evelyn Eagle (Board Vice Chairperson) $3,320 $0 $0
Lolita Seaboy (Board Member) $3,145 $0 $0
Tasinagiwin Gill (Board Member (Thru Dec. '22)) $2,255 $0 $0
Skyman Redday (Board Member) $1,470 $0 $0
Miranda White (Board Member (As Of March '23)) $0 $0 $0
+ View more people

Document Links

990
Filed on May 10, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF
This audit found:
Significant deficiency in internal controls

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,037,149
Expenses
$5,019,180
Net Income
$17,969
Net Assets
$9,494,094
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,877,262
96.8%
Program Services $42,478
0.8%
Investment Income $123,895
2.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$1,810
Net Inventory Sales -$4,676
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $181,557
3.6%
Professional Fundraising Fees $0
Other Salaries and Wages $2,495,164
49.7%
Assets/Debt
Total Assets $10,277,968
Total Liabilities $783,874
Net Assets $9,494,094
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr Nadine Eastman (Superintendent) $96,740 $0 $4,650
Debra Rumpza (Business Manager) $68,852 $0 $2,982
Lolita Seaboy (Board Member) $4,125 $0 $0
Lisa Lauterhahn (Board Member) $4,035 $0 $0
Evelyn Eagle (Chairperson) $3,800 $0 $0
Tasinagiwin Gill (Vice Chairperson) $2,805 $0 $0
Timothy Peters (Board Member) $1,200 $0 $0
+ View more people

Document Links

990
Filed on May 9, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,324,095
Expenses
$5,245,896
Net Income
$2,078,199
Net Assets
$9,878,770
Notable Sources of Revenue Percent of Total Revenue
Contributions $7,290,979
99.5%
Program Services $6,732
0.1%
Investment Income $48,653
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$22,269
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $182,726
3.5%
Professional Fundraising Fees $0
Other Salaries and Wages $2,726,411
52.0%
Assets/Debt
Total Assets $10,441,441
Total Liabilities $562,671
Net Assets $9,878,770
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr Nadine Eastman (Superintendent) $100,998 $0 $4,560
Debra Rumpza (Business Manager) $55,396 $0 $2,925
Lisa Lauterhahn (Board Member) $4,825 $0 $0
Lolita Seaboy (Board Member) $3,835 $0 $0
Evelyn Eagle (Chairperson) $3,425 $0 $0
Timothy Peters (Vice Chairperson) $3,025 $0 $0
Tasinagiwin Halbert (Board Member) $2,850 $0 $0
+ View more people

Document Links

990
Filed on May 12, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,811,205
Expenses
$5,133,141
Net Income
$678,064
Net Assets
$7,778,013
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,473,884
94.2%
Program Services $7,455
0.1%
Investment Income $302,752
5.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $27,114
0.5%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $184,369
3.6%
Professional Fundraising Fees $0
Other Salaries and Wages $2,614,524
50.9%
Assets/Debt
Total Assets $8,331,695
Total Liabilities $553,682
Net Assets $7,778,013

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,301,957
Expenses
$4,550,042
Net Income
$751,915
Net Assets
$7,073,416
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,024,610
94.8%
Program Services $13,013
0.2%
Investment Income $259,001
4.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $5,333
0.1%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $178,881
3.9%
Professional Fundraising Fees $0
Other Salaries and Wages $2,317,028
50.9%
Assets/Debt
Total Assets $7,499,957
Total Liabilities $426,541
Net Assets $7,073,416

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,063,043
Expenses
$4,196,968
Net Income
$866,075
Net Assets
$6,491,498
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,058,056
99.9%
Program Services $8,958
0.2%
Investment Income $2,768
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$6,739
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $228,462
5.4%
Professional Fundraising Fees $0
Other Salaries and Wages $1,985,048
47.3%
Assets/Debt
Total Assets $6,855,828
Total Liabilities $364,330
Net Assets $6,491,498

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,705,788
Expenses
$4,517,173
Net Income
$188,615
Net Assets
$5,618,492
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,710,849
> 100%
Program Services $10,262
0.2%
Investment Income $21,740
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$13,569
Sales of Assets -$23,494
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $210,681
4.7%
Professional Fundraising Fees $0
Other Salaries and Wages $2,224,986
49.3%
Assets/Debt
Total Assets $5,986,059
Total Liabilities $367,567
Net Assets $5,618,492

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,458,217
Expenses
$4,334,487
Net Income
$123,730
Net Assets
$5,429,879
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,413,260
99.0%
Program Services $7,995
0.2%
Investment Income $43,917
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$6,955
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $197,946
4.6%
Professional Fundraising Fees $0
Other Salaries and Wages $1,967,307
45.4%
Assets/Debt
Total Assets $5,810,892
Total Liabilities $381,013
Net Assets $5,429,879

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,799,737
Expenses
$3,714,362
Net Income
$85,375
Net Assets
$5,296,735
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,802,097
> 100%
Program Services $9,308
0.2%
Investment Income $42,211
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $2,457
0.1%
Sales of Assets -$56,336
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $187,624
5.1%
Professional Fundraising Fees $0
Other Salaries and Wages $1,757,261
47.3%
Assets/Debt
Total Assets $5,646,197
Total Liabilities $349,462
Net Assets $5,296,735

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,737,850
Expenses
$3,729,739
Net Income
$8,111
Net Assets
$5,184,645
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,652,150
97.7%
Program Services $12,743
0.3%
Investment Income $54,701
1.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $18,256
0.5%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $181,250
4.9%
Professional Fundraising Fees $0
Other Salaries and Wages $1,768,087
47.4%
Assets/Debt
Total Assets $5,606,164
Total Liabilities $421,519
Net Assets $5,184,645

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,128,393
Expenses
$4,002,251
Net Income
$126,142
Net Assets
$5,226,881
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,029,535
97.6%
Program Services $41,033
1.0%
Investment Income $59,912
1.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$2,287
Sales of Assets $200
0.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $166,377
4.2%
Professional Fundraising Fees $0
Other Salaries and Wages $1,901,085
47.5%
Assets/Debt
Total Assets $5,613,083
Total Liabilities $386,202
Net Assets $5,226,881

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,324,863
Expenses
$4,186,515
Net Income
$138,348
Net Assets
$5,094,807
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,160,269
96.2%
Program Services $56,489
1.3%
Investment Income $99,530
2.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $8,200
0.2%
Sales of Assets $375
0.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $160,438
3.8%
Professional Fundraising Fees $0
Other Salaries and Wages $1,982,434
47.4%
Assets/Debt
Total Assets $5,452,359
Total Liabilities $357,552
Net Assets $5,094,807

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,662,018
Expenses
$4,643,822
Net Income
$18,196
Net Assets
$4,961,947
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,469,614
95.9%
Program Services $47,695
1.0%
Investment Income $121,842
2.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$3,576
Sales of Assets $500
0.0%
Net Inventory Sales $0
Other Revenue $25,943
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $153,083
3.3%
Professional Fundraising Fees $0
Other Salaries and Wages $1,897,774
40.9%
Assets/Debt
Total Assets $5,401,562
Total Liabilities $439,615
Net Assets $4,961,947

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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