Civic Intelligence

Kootznahoo - Fortress of the Bear

EIN 41-2064376 • 501(c)3 • Sitka, AK

Profile

To provide protection and care to orphaned brown and black bears in an enriching and educational environment.

4639 Sawmill Creek RoadSitka, AK 99835

fortressofthebear.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.27x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.57x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

84th percentile

37%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$81,582

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

80th percentile

21%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$3,869,243

Up $675,683 (+21%) from 2023

Liabilities

Up

$1,039,391

Up $128,563 (+14%) from 2023

Net Assets

Up

$2,829,852

Up $547,120 (+24%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin84th percentile

Revenue

Up

$1,820,632

Up $219,449 (+14%) from 2023

Expenses

Up

$1,148,702

Up $146,905 (+15%) from 2023

Net Income

Up

$671,930

Up $72,544 (+12%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $17,595Liabilities 2010: $3,4102010Assets 2011: $91,357Liabilities 2011: $95,015Net Assets 2011: -$3,6582011Assets 2012: $87,946Liabilities 2012: $81,889Net Assets 2012: $6,0572012Assets 2013: $99,251Liabilities 2013: $69,440Net Assets 2013: $29,8112013Assets 2014: $118,120Liabilities 2014: $56,542Net Assets 2014: $61,5782014Assets 2015: $198,114Liabilities 2015: $51,135Net Assets 2015: $146,9792015Assets 2016: $494,206Liabilities 2016: $41,968Net Assets 2016: $452,2382016Assets 2017: $979,603Liabilities 2017: $350,371Net Assets 2017: $629,2322017Assets 2018: $1,320,195Liabilities 2018: $369,061Net Assets 2018: $951,1342018Assets 2019: $2,423,513Liabilities 2019: $921,146Net Assets 2019: $1,502,3672019Assets 2020: $2,234,955Liabilities 2020: $1,122,052Net Assets 2020: $1,112,9032020Assets 2021: $2,708,030Liabilities 2021: $1,371,890Net Assets 2021: $1,336,1402021Assets 2022: $2,689,188Liabilities 2022: $1,005,842Net Assets 2022: $1,683,3462022Assets 2023: $3,193,560Liabilities 2023: $910,828Net Assets 2023: $2,282,7322023Assets 2024: $3,869,243Liabilities 2024: $1,039,391Net Assets 2024: $2,829,8522024

Highlighted filing

2024

Assets$3,869,243
Liabilities$1,039,391
Net Assets$2,829,852
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2010: $94,589Expenses 2010: $78,760Net Income 2010: $15,8292010Revenue 2011: $138,803Expenses 2011: $156,647Net Income 2011: -$17,8442011Revenue 2012: $185,628Expenses 2012: $175,913Net Income 2012: $9,7152012Revenue 2013: $177,715Expenses 2013: $154,023Net Income 2013: $23,6922013Revenue 2014: $217,818Expenses 2014: $186,051Net Income 2014: $31,7672014Revenue 2015: $301,951Expenses 2015: $208,923Net Income 2015: $93,0282015Revenue 2016: $589,484Expenses 2016: $286,952Net Income 2016: $302,5322016Revenue 2017: $605,175Expenses 2017: $356,545Net Income 2017: $248,6302017Revenue 2018: $651,927Expenses 2018: $385,875Net Income 2018: $266,0522018Revenue 2019: $976,068Expenses 2019: $424,835Net Income 2019: $551,2332019Revenue 2020: $371,074Expenses 2020: $540,081Net Income 2020: -$169,0072020Revenue 2021: $403,149Expenses 2021: $601,106Net Income 2021: -$197,9572021Revenue 2022: $1,459,281Expenses 2022: $779,531Net Income 2022: $679,7502022Revenue 2023: $1,601,183Expenses 2023: $1,001,797Net Income 2023: $599,3862023Revenue 2024: $1,820,632Expenses 2024: $1,148,702Net Income 2024: $671,9302024

Highlighted filing

2024

Revenue$1,820,632
Expenses$1,148,702
Net Income$671,930
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,869,243
Liabilities
$1,039,391
Net assets
$2,829,852
Revenue
$1,820,632
Expenses
$1,148,702
Net income
$671,930
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$1.04$2.83$1.82$1.15$0.67
2023Detailed filing. Detailed filing data is available for this year.$3.19$0.91$2.28$1.60$1.00$0.60
2022Detailed filing. Detailed filing data is available for this year.$2.69$1.01$1.68$1.46$0.78$0.68
2021Detailed filing. Detailed filing data is available for this year.$2.71$1.37$1.34$0.40$0.60$0.20
2020Detailed filing. Detailed filing data is available for this year.$2.23$1.12$1.11$0.37$0.54$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.42$0.92$1.50$0.98$0.42$0.55
2018Detailed filing. Detailed filing data is available for this year.$1.32$0.37$0.95$0.65$0.39$0.27
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.35$0.63$0.61$0.36$0.25
2016Summary only. Only limited summary data is available for this year.$0.49$0.04$0.45$0.59$0.29$0.30
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.05$0.15$0.30$0.21$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.06$0.06$0.22$0.19$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.10$0.07$0.03$0.18$0.15$0.02
2012Summary only. Only limited summary data is available for this year.$0.09$0.08$0.01$0.19$0.18$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.10$0.00$0.14$0.16$0.02
2010Summary only. Only limited summary data is available for this year.$0.02$0.00$0.09$0.08$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.0
Gross Receipts
$2,273,049
Mission and Program Overview

Mission

Care of captive brown bears for study and interpretation program activities consisting of a public facility that provides public participation, etc.

To provide protection and care to orphaned brown and black bears in an enriching and educational environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,212,518$1,948,055▲ $735,537
Land, Buildings, and Equipment, Net$1,789,034$1,771,428▼ $17,606
Inventories for Sale or Use$132,329$70,260▼ $62,069
Accounts Receivable$31,396$37,856▲ $6,460
Prepaid Expenses and Deferred Charges$28,283$22,044▼ $6,239
Savings and Temporary Cash Investments-$5,615-
Total Assets$3,193,560$3,869,243▲ $675,683
Other Assets Total-$13,985-
Liabilities
Unsecured Notes Loans Payable$857,677$826,348▼ $31,329
Other Liabilities-$108,985-
Accounts Payable and Accrued Expenses$53,151$104,058▲ $50,907
Total Liabilities$910,828$1,039,391▲ $128,563
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,282,732$2,829,852▲ $547,120
Total Net Assets Fund Balance$2,282,732$2,829,852▲ $547,120
Total Liabilities and Net Assets / Fund Balance$3,193,560$3,869,243▲ $675,683

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,565,154$272,237$1,837,391
Leasehold Improvements$174,490$129,284$303,774
Equipment$31,784$63,858$95,642
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jay StiwellExecutive DiFT$81,582$81,582

Board Members and Trustees

NameTitle
Lee BennettChair
Shauna ThorntonVice Chair
Camille FergusonDirector
Debi TerryDirector
Tyler EddyDirector
Laurie BooyseSecretary
David MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$92,298
Program Service Revenue
$1,338,791
Investment Income
$2,050
Other Revenue
$387,493
All Other Contributions
$92,298
Change in Net Assets
$671,930

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,273,049
Revenue Not Reported on Financial Statements
$-452,417
Revenue Not Reported on Form 990
$10,185
Other Revenue Adjustments
$-452,417
Total Revenue per Audited Statements
$2,283,234
Total Revenue per Form 990
$1,820,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$716,734
Other Expenses$431,062
Grants and Similar Amounts Paid$906
Total Fundraising Expense$660
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$449,255$103,044-$552,299
Depreciation Depletion$68,660$14,480-$83,140
Current Officers, Directors, Trustees, and Key Employees$64,946$16,636-$81,582
Occupancy$44,958$22,951-$67,909
Insurance$59,311$6,777-$66,088
Fees for Services Accounting-$64,186-$64,186
Office Expenses$16,400$47,093$660$64,153
Payroll Taxes$45,933$12,098-$58,031
Other Employee Benefits$24,822--$24,822
Interest$14,614$7,308-$21,922
Travel$13,028$3,520-$16,548
Fees for Services Other$352$12,670-$13,022
Information Technology$1,181$10,633-$11,814
Other Expenses$4,992--$4,992
Advertising-$4,460-$4,460
Fees for Services Legal-$1,563-$1,563
Grants to Domestic Orgs$906--$906
Total Functional Expenses$820,623$327,419$660$1,148,702

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,611,444
Expenses per Audited Statements$1,148,702
Total Expenses per Form 990$1,148,702
Expenses Not Reported on Form 990$462,742
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Severance Payable$95,000
Operating Lease - Liability$13,985
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copy of the 990 is given to the board for review before filing. The organization's executive director also reviews the 990 before filing.”

Form 990, Page 6, Part VI, Line 19

“A copy of form 990 is available for public inspection during normal organization office hours.”

Filing and Contact Details

Filer

Filer Name
Kootznahoo-fortress of the Bear
EIN
41-2064376
Phone
9077473032
Address
4639 SAWMILL CREEK ROAD, SITKA, AK 99835

Signing Officer

Name
Jay Stiwell
Title
Executive Director
Phone
2068560984
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Stiwell
Formed
2003
Legal Domicile
Ak
Voting Board Members
7
Independent Board Members
7
Employees
33
Volunteers
7

Preparer

Firm
Elgee Rehfeld LLC
Address
9309 GLACIER HWY STE B200, JUNEAU, AK 99801-9300
Preparer
Janelle Anderson
Phone
9077893178
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Cost of goods sold 452,417 cost of goods sold -452,417 prior period adjustment for fy23 restatement: -124,670”

Financial Statement Notes

Schedule D, Page 3, Part X

“Fob was incorporated under the laws of the state of alaska as a nonprofit corporation and is exempt from income taxes under the provisions of section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to fobs tax-exempt purpose is subject to taxation as unrelated business income. There was no required provision for income taxes for the fiscal year ended december 31, 2024. Fob follows the provisions of fasb asc 740 income taxes and management believes that it has appropriate support for any tax positions taken. Fobs federal income tax returns (form 990) are subject to possible examination by the internal revenue service until the expiration of the related statutes of limitations on those tax returns, which, in general, have a three-year statute of limitations.”

Schedule D, Page 4, Part XI, Line 4B

“Cost of goods sold -452,417”

Schedule D, Page 4, Part XII, Line 2D

“Cost of goods sold 452,417”

Raw XML AppendixShowing 400 of 435 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/DonatedServicesUseFcltsAmt010325
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SEVERANCE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE - LIABILITY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOB WAS INCORPORATED UNDER THE LAWS OF THE STATE OF ALASKA AS A NONPROFIT CORPORATION AND IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO FOBS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WAS NO REQUIRED PROVISION FOR INCOME TAXES FOR THE FISCAL YEAR ENDED DECEMBER 31, 2024. FOB FOLLOWS THE PROVISIONS OF FASB ASC 740 INCOME TAXES AND MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN. FOBS FEDERAL INCOME TAX RETURNS (FORM 990) ARE SUBJECT TO POSSIBLE EXAMINATION BY THE INTERNAL REVENUE SERVICE UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE TAX RETURNS, WHICH, IN GENERAL, HAVE A THREE-YEAR STATUTE OF LIMITATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD -452,417
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 452,417
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS GIVEN TO THE BOARD FOR REVIEW BEFORE FILING. THE ORGANIZATION'S EXECUTIVE DIRECTOR ALSO REVIEWS THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION DURING NORMAL ORGANIZATION OFFICE HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 452,417 COST OF GOODS SOLD -452,417 PRIOR PERIOD ADJUSTMENT FOR FY23 RESTATEMENT: -124,670
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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