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 2026-09-14.
Data as of Sep 14, 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.
| 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 | 2 | 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 |
Which federal programs did this organization report?
From the most recent accepted report. "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 and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
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.
- Total revenue
- $9,406,432
- Total assets
- $16,088,487
- Exempt under
- 501(c)(3)
- Ruling year
- 1993
- BMF release
- 2026-09-17
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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 Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/enemy-swim-day-school-460375463/. Data as of 2026-09-14.