ENEMY SWIM DAY SCHOOL: Single Audit Reports and Findings
ENEMY SWIM DAY SCHOOL filed 10 single audits between 2016 and 2025; the most recently observed auditor is EIDE BAILLY LLP (2025), and the 2025 report lists 0 findings. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; ENEMY SWIM DAY SCHOOL is recorded in WAUBAY, South Dakota under EIN 460375463, and the Clearinghouse records it as a tribal government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $5,452,739 | $750,000 | EIDE BAILLY LLP | 0 | SD | 2025-06-GSAFAC-0000393771 |
| 2024 | 2024-06-30 | $5,558,743 | $750,000 | EIDE BAILLY LLP | 0 | SD | 2024-06-GSAFAC-0000346477 |
| 2023 | 2023-06-30 | $4,731,127 | $750,000 | EIDE BAILLY LLP | 0 | SD | 2023-06-GSAFAC-0000024257 |
| 2022 | 2022-06-30 | $4,847,267 | $750,000 | EIDE BAILLY LLP | 0 | — | 2022-06-CENSUS-0000069027 |
| 2021 | 2021-06-30 | $5,062,763 | $750,000 | EIDE BAILLY LLP | 1 | MW | 2021-06-CENSUS-0000069027 |
| 2020 | 2020-06-30 | $4,901,601 | $750,000 | EIDE BAILLY LLP | 0 | — | 2020-06-CENSUS-0000069027 |
| 2019 | 2019-06-30 | $4,371,194 | $750,000 | EIDE BAILLY LLP | 0 | — | 2019-06-CENSUS-0000069027 |
| 2018 | 2018-06-30 | $4,058,438 | $750,000 | EIDE BAILLY LLP | 0 | — | 2018-06-CENSUS-0000069027 |
| 2017 | 2017-06-30 | $4,343,678 | $750,000 | EIDE BAILLY LLP | 0 | SD | 2017-06-CENSUS-0000069027 |
| 2016 | 2016-06-30 | $4,264,794 | $750,000 | EIDE BAILLY LLP | 0 | SD | 2016-06-CENSUS-0000069027 |
When is the next single audit due?
If ENEMY SWIM DAY SCHOOL is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 15.042 | INDIAN SCHOOL EQUALIZATION | $1,529,414 | Yes |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $625,544 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $595,214 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $552,889 | No |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $483,760 | No |
| 15.044 | INDIAN SCHOOLS STUDENT TRANSPORTATION | $402,405 | No |
| 15.043 | INDIAN CHILD AND FAMILY EDUCATION | $264,016 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $160,636 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $119,211 | No |
| 15.151 | EDUCATION ENHANCEMENTS | $111,919 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $108,629 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $104,991 | No |
| 84.415 | INDIAN EDUCATION NATIONAL ACTIVITIES (STATE TRIBAL EDUCATION PARTNERSHIP (STEP) AND NATIVE AMERICAN LANGUAGE (NAL) | $86,100 | No |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $71,677 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $55,833 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $55,505 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $35,717 | No |
| 15.062 | REPLACEMENT AND REPAIR OF INDIAN SCHOOLS | $27,065 | No |
| 10.727 | INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM | $15,921 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $13,275 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $11,489 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $11,092 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $8,157 | No |
| 84.358 | RURAL EDUCATION | $2,280 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
The most recent report lists no finding.
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
- Total revenue
- $9,406,432
- Total assets
- $16,088,487
- Exempt under
- 501(c)(3)
- Ruling year
- 1993
- BMF release
- 2026-10-20
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits ENEMY SWIM DAY SCHOOL now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Enemy Swim Day School, South Dakota Single Audits 2016–2025.” https://getauditradar.com/single-audits/sd/enemy-swim-day-school-460375463/. Data as of 2026-11-06.