Civic Intelligence

Copper River Basin Child Advocacy Center

990 • Fiscal year 2021 • EIN 26-1108855

Jul 01, 2020 to Jun 30, 2021 • Filed on May 15, 2023

PO Box 103Gakona, AK 99586

(907) 822-3733

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.03x

Higher debt load relative to assets than 51% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.08x

Higher debt load relative to revenue than 61% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

39th percentile

5.9%

Higher net margin than 39% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$61,308

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 20.1% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

97th percentile

326%

Faster asset growth than 97% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

43rd percentile

6.9%

Faster revenue growth than 43% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$800,284

Up $612,336 (+326%) from 2020

Net Assets

Up

$777,427

Up $607,815 (+358%) from 2020

Liabilities

Up

$22,857

Up $4,521 (+25%) from 2020

Revenue

Up

$304,695

Up $19,792 (+6.9%) from 2020

Expenses

Up

$286,785

Up $9,419 (+3.4%) from 2020

Net Income

Up

$17,910

Up $10,373 (+138%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2010: $36,398Liabilities 2010: $1,199Net Assets 2010: $35,1992010Assets 2012: $70,634Liabilities 2012: $2,292Net Assets 2012: $68,3422012Assets 2014: $45,876Liabilities 2014: -$1,118Net Assets 2014: $46,9942014Assets 2016: $182,454Liabilities 2016: $23,360Net Assets 2016: $159,0942016Assets 2017: $207,668Liabilities 2017: $23,207Net Assets 2017: $184,4612017Assets 2018: $198,018Liabilities 2018: $22,590Net Assets 2018: $175,4282018Assets 2019: $185,406Liabilities 2019: $23,331Net Assets 2019: $162,0752019Assets 2020: $187,948Liabilities 2020: $18,336Net Assets 2020: $169,6122020Assets 2021: $800,284Liabilities 2021: $22,857Net Assets 2021: $777,4272021Assets 2022: $687,972Liabilities 2022: $17,849Net Assets 2022: $670,1232022

Highlighted filing

2021

Assets$800,284
Liabilities$22,857
Net Assets$777,427

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2010: $372,071Expenses 2010: $381,141Net Income 2010: -$9,0702010Expenses 2012: $297,5792012Revenue 2014: $194,031Expenses 2014: $283,703Net Income 2014: -$89,6722014Revenue 2016: $253,952Expenses 2016: $245,027Net Income 2016: $8,9252016Revenue 2017: $250,515Expenses 2017: $222,059Net Income 2017: $28,4562017Revenue 2018: $234,375Expenses 2018: $243,407Net Income 2018: -$9,0322018Revenue 2019: $222,857Expenses 2019: $236,209Net Income 2019: -$13,3522019Revenue 2020: $284,903Expenses 2020: $277,366Net Income 2020: $7,5372020Revenue 2021: $304,695Expenses 2021: $286,785Net Income 2021: $17,9102021Revenue 2022: $328,204Expenses 2022: $288,516Net Income 2022: $39,6882022

Highlighted filing

2021

Revenue$304,695
Expenses$286,785
Net Income$17,910
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 15, 2023
Return Version
2020v4.0
Gross Receipts
$304,695
Mission and Program Overview

Mission

The Copper River Basin Child Advocacy Center's mission is to unify a community approach to child abuse prevention and response. We envision a community where children are safe, families are strong, and child victims become children again.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$65,511$90,035▲ $24,524
Cash and Non-Interest-Bearing Accounts$14,946$65,928▲ $50,982
Pledges and Grants Receivable$89,409$34,720▼ $54,689
Savings and Temporary Cash Investments$14,069$14,076▲ $7
Prepaid Expenses and Deferred Charges$4,013$2,458▼ $1,555
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$187,948$800,284▲ $612,336
Other Assets Total-$593,067-
Liabilities
Accounts Payable and Accrued Expenses$18,336$22,857▲ $4,521
Total Liabilities$18,336$22,857▲ $4,521
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$608,792-
Net Assets Without Donor Restrictions$169,612$168,635▼ $977
Total Net Assets Fund Balance$169,612$777,427▲ $607,815
Total Liabilities and Net Assets / Fund Balance$187,948$800,284▲ $612,336

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$175,434-$175,434
Leasehold Improvements$38,926-$38,926
Other Land Buildings$-124,325$124,325-
Other Assets Org$593,067--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gina HokeExecutive DirectorPT$61,308$61,308

Board Members and Trustees

NameTitle
Pamela VerfaillieChairperson
Mercedes KnightenVice Chair
Jenny HeckathornDirector
Terry HolmesDirector
Deborah PlantSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$281,983
Program Service Revenue
$22,400
Investment Income
$7
Other Revenue
$305
All Other Contributions
$37,124
Change in Net Assets
$17,910

Audited Revenue Reconciliation

Revenue per Audited Statements
$304,695
Revenue Not Reported on Form 990
$823,089
Total Revenue per Audited Statements
$1,127,784
Total Revenue per Form 990
$304,695
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$186,208
Other Expenses$100,577
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,889$20,972-$104,861
Current Officers, Directors, Trustees, and Key Employees$49,046$12,262-$61,308
Fees for Services Other$19,946$19,603-$39,549
Payroll Taxes$15,140$3,785-$18,925
Insurance$15,928$1,971-$17,899
Depreciation Depletion$16,289$856-$17,145
Office Expenses$7,703$6,827-$14,530
Fees for Services Accounting$9,065$477-$9,542
Other Employee Benefits$891$223-$1,114
Advertising$967$51-$1,018
Travel$869--$869
Fees for Services Legal$24$1-$25
Total Functional Expenses$219,757$67,028$0$286,785

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$516,807
Expenses per Audited Statements$286,785
Total Expenses per Form 990$286,785
Expenses Not Reported on Form 990$230,022
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Review was conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Copper River Basin Child Advocacy Center
EIN
26-1108855
Phone
9078223733
Address
PO Box 103, Gakona, AK 99586

Signing Officer

Name
Gina Hoke
Title
Executive Director
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gina Hoke
Formed
2008
Legal Domicile
Ak
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
6

Preparer

Firm
Altman Rogers & Co
Address
44539 Sterling Highway Suite 205, Soldotna, AK 99669
Preparer
Tom J Domagala CPA
Phone
9072627478
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Capitalized In-kind Land use = $593067

Amended Explanation

Return is being amended to correct for in-kind contributions for use of land previously omitted and not properly capitalized. This capitalization increased form 990 Page 1 line 20 from 207,214 to 800,284 and line 22 from $184,357 to $77,427.

Financial Statement Notes

Part X : FIN48 Footnote

As of June 30, 2021 there were no uncertain tax positions or unrecognized tax benefits for which management believes it is reasonably possible that the total amounts of tax contingencies will significantly increase or decrease within 12 months of the reporting date. The Center files tax returns in the US Federal Jurisdiction and State of Alaska. As of 2021, the tax years that remain subject to examination begins in 2018.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Net assets released from restriction $113418 Amortization of Discount $1541

Part XII, Line 2D: Other expenses and losses per audited F/S

Net Assets Released from Restrictions $114959

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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0133586
IRS990/PYOtherRevenueAmt0466
IRS990/PYProgramServiceRevenueAmt026400
IRS990/PYRevenuesLessExpensesAmt07537
IRS990/PYSalariesCompEmpBnftPaidAmt0143780
IRS990/PYTotalExpensesAmt0277366
IRS990/PYTotalRevenueAmt0284903
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt017910
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt022400
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014069
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014076
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0281983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0258027
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0196254
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0209192
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0224697
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01170153
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0115063
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0153279
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0153279
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0153279
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0153279
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0728179
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt039
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0123204
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0305
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0592
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01179
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01411
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03487
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99810
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01898332
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0397046
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0411306
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0349533
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0362471
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0377976
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01898332
IRS990ScheduleA/TotalSupportAmt01901858
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0708130
IRS990ScheduleD/DonatedServicesUseFcltsAmt0115063
IRS990ScheduleD/EquipmentGrp/BookValueAmt0175434
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0175434
IRS990ScheduleD/ExpensesNotReportedAmt0230022
IRS990ScheduleD/ExpensesSubtotalAmt0286785
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt038926
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt038926
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0593067
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Contribution Receivables
IRS990ScheduleD/OtherExpensesIncludedAmt0114959
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-124325
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0124325
IRS990ScheduleD/OtherRevenueAmt0114959
IRS990ScheduleD/RevenueNotReportedAmt0823089
IRS990ScheduleD/RevenueSubtotalAmt0304695
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0As of June 30, 2021 there were no uncertain tax positions or unrecognized tax benefits for which management believes it is reasonably possible that the total amounts of tax contingencies will significantly increase or decrease within 12 months of the reporting date. The Center files tax returns in the US Federal Jurisdiction and State of Alaska. As of 2021, the tax years that remain subject to examination begins in 2018.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Net assets released from restriction $113418 Amortization of Discount $1541
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Net Assets Released from Restrictions $114959
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt090035
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0593067
IRS990ScheduleD/TotalExpensesPerForm990Amt0286785
IRS990ScheduleD/TotalRevenuePerForm990Amt0304695
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01127784
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0516807
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Review was conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Capitalized In-kind Land use = $593067
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Return is being amended to correct for in-kind contributions for use of land previously omitted and not properly capitalized. This capitalization increased form 990 Page 1 line 20 from 207,214 to 800,284 and line 22 from $184,357 to $77,427.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Amended Explanation
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0187948
IRS990/TotalAssetsEOYAmt0800284
IRS990/TotalAssetsGrp/BOYAmt0187948
IRS990/TotalAssetsGrp/EOYAmt0800284
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0281983
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067028
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0219757
IRS990/TotalFunctionalExpensesGrp/TotalAmt0286785
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018336
IRS990/TotalLiabilitiesEOYAmt022857
IRS990/TotalLiabilitiesGrp/BOYAmt018336
IRS990/TotalLiabilitiesGrp/EOYAmt022857
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0169612
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0777427
IRS990/TotalProgramServiceExpensesAmt0219757
IRS990/TotalProgramServiceRevenueAmt022400

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