Civic Intelligence

Kalispel Commerce Park

990 • Fiscal year 2022 • EIN 82-1918306

Oct 01, 2021 to Sep 30, 2022 • Filed on Feb 14, 2023

Organization ProfileKALISPELTRIBE.COM
PO Box 39Usk, WA 99180

(509) 447-7237

Siviq Scores

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

Liabilities / Assets

94th percentile

1.03x

Higher debt load relative to assets than 94% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

99th percentile

27.28x

Higher debt load relative to revenue than 99% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

5th percentile

-77%

Higher net margin than 5% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

31st percentile

-4.6%

Faster asset growth than 31% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-55%

Faster revenue growth than 6% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$8,545,340

Down $407,500 (-4.6%) from 2021

Net Assets

Down

-$284,717

Down $395,340 (-357%) from 2021

Liabilities

Down

$8,830,057

Down $12,160 (-0.1%) from 2021

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin5th percentile

Revenue

Down

$323,668

Down $403,558 (-55%) from 2021

Expenses

Down

$573,730

Down $8,208 (-1.4%) from 2021

Net Income

Down

-$250,062

Down $395,350 (-272%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2018: $12,095,687Liabilities 2018: $11,015,687Net Assets 2018: $1,080,0002018Assets 2019: $11,120,654Liabilities 2019: $10,196,070Net Assets 2019: $924,5842019Assets 2020: $9,607,789Liabilities 2020: $9,110,536Net Assets 2020: $497,2532020Assets 2021: $8,952,840Liabilities 2021: $8,842,217Net Assets 2021: $110,6232021Assets 2022: $8,545,340Liabilities 2022: $8,830,057Net Assets 2022: -$284,7172022Assets 2023: $12,381,661Liabilities 2023: $12,979,000Net Assets 2023: -$597,3392023Assets 2024: $12,027,423Liabilities 2024: $12,760,634Net Assets 2024: -$733,2112024

Highlighted filing

2022

Assets$8,545,340
Liabilities$8,830,057
Net Assets-$284,717
Open 2022 Filing

Operations Trend

Revenue Growth6th percentile

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

$1.0M$500K$0-$500KRevenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $305,000Expenses 2019: $387,822Net Income 2019: -$82,8222019Revenue 2020: $311,100Expenses 2020: $574,817Net Income 2020: -$263,7172020Revenue 2021: $727,226Expenses 2021: $581,938Net Income 2021: $145,2882021Revenue 2022: $323,668Expenses 2022: $573,730Net Income 2022: -$250,0622022Revenue 2023: $330,142Expenses 2023: $578,259Net Income 2023: -$248,1172023Revenue 2024: $336,745Expenses 2024: $571,584Net Income 2024: -$234,8392024

Highlighted filing

2022

Revenue$323,668
Expenses$573,730
Net Income-$250,062
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Feb 14, 2023
Return Version
2021v4.2
Gross Receipts
$323,668
Mission and Program Overview

Mission

Kalispel commerce park is organized and will be operated exclusively to support the kalispel indian community of the kalispel reservation in the state of washington.

The organization is organized and operated exclusively to support the mission of the kalispel indian community, which is to continue strengthening and building our community while preserving our cultural and natural heritage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,832,598$7,295,124▼ $537,474
Intangible Assets$590,501$571,504▼ $18,997
Cash and Non-Interest-Bearing Accounts$273,125$273,125→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$110,623$-284,717▼ $395,340
Total Assets$8,952,840$8,545,340▼ $407,500
Other Assets Total$256,616$405,587▲ $148,971
Liabilities
Other Liabilities$8,820,000$8,820,000→ $0
Accounts Payable and Accrued Expenses$22,217$10,057▼ $12,160
Total Liabilities$8,842,217$8,830,057▼ $12,160
Net Assets / Fund Balance
Total Net Assets Fund Balance$110,623$-284,717▼ $395,340
Total Liabilities and Net Assets / Fund Balance$8,952,840$8,545,340▼ $407,500

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,797,109$520,258$4,317,367
Other Land Buildings$1,930,443$632,047$2,562,490
Equipment$487,572$842,002$1,329,574
Land$1,080,000--
Compensation and Service Providers
Top Officer Pay22nd percentile

Board Members and Trustees

NameTitle
Glen NenemaPresident and Treasurer
Darren HolmesDirector
David AltmanDirector
Devin AltmanDirector
Nick BrownDirector
Rebekah SutchDirector
Victor MarionDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$323,668
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-250,062

Audited Revenue Reconciliation

Revenue per Audited Statements
$323,668
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$323,668
Total Revenue per Form 990
$323,668
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$573,730
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$411,193--$411,193
Interest$88,200--$88,200
Fees for Services Other$48,647--$48,647
Fees for Services Accounting$25,690--$25,690
Total Functional Expenses$573,730$0$0$573,730

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$719,008
Expenses per Audited Statements$573,730
Total Expenses per Form 990$573,730
Expenses Not Reported on Form 990$145,278
Expenses Not Reported on Financial Statements$0
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Supporting EntityDue From the TribeNo$324,203
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Qlici Notes$8,820,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8A

“NO MEETING HELD”

Form 990, Part VI, Section A, Line 8B

“NO MEETING HELD”

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by management of the organization.”

Form 990, Part VI, Section B, Line 12

“The directors do not receive compendation. No change to the types of transactions the organization entered into.”

Form 990, Part VI, Section C, Line 18

“The organization will make disclosures available to the public upon request.”

Form 990, Part VI, Section C, Line 19

“The organization will furnish these documents upon request.”

Filing and Contact Details

Filer

Filer Name
Kalispel Commerce Park
EIN
82-1918306
Phone
5094477237
Address
PO BOX 39, USK, WA 99180

Signing Officer

Name
Jeff Oka
Title
CFO for the Tribal Government
Phone
5033129273
Signed
2023-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Oka
Formed
2017
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Novogradac & Company Llp
Address
1000 SW BROADWAY SUITE 1680, PORTLAND, OR 97205
Preparer
Nicolo Pinoli
Phone
5038212750
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Depreciation book/tax differences -142,904. Amortization book/tax differences -2,374. Section 1250 tax gain”

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Depreciation book/tax differences 142,904. Amortization book/tax differences 2,374.”

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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2ALL ACTIVITIES UNDERTAKEN BY THE ORGANIZATION THROUGHOUT THE YEAR WERE CONDUCTED SPECIFICALLY AND SOLELY FOR THE BENEFIT OF THE SUPPORT ORGANIZATION.
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0KALISPEL INDIAN COMMUNITY OF THE KALISPEL RESERVATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03797109
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0520258
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04317367
IRS990ScheduleD/EquipmentGrp/BookValueAmt0487572
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0842002
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01329574
IRS990ScheduleD/ExpensesNotReportedAmt0145278
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0573730
IRS990ScheduleD/LandGrp/BookValueAmt01080000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01080000
IRS990ScheduleD/OtherExpensesIncludedAmt0145278
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01930443
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0632047
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02562490
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08820000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0QLICI NOTES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0323668
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION BOOK/TAX DIFFERENCES 142,904. AMORTIZATION BOOK/TAX DIFFERENCES 2,374.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07295124
IRS990ScheduleD/TotalExpensesPerForm990Amt0573730
IRS990ScheduleD/TotalLiabilityAmt08820000
IRS990ScheduleD/TotalRevenuePerForm990Amt0323668
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0323668
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0719008
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0KALISPEL TRIBE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SUPPORTING ENTITY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0324203
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0DUE FROM THE TRIBE
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO MEETING HELD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO MEETING HELD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY MANAGEMENT OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DIRECTORS DO NOT RECEIVE COMPENDATION. NO CHANGE TO THE TYPES OF TRANSACTIONS THE ORGANIZATION ENTERED INTO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION WILL MAKE DISCLOSURES AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION WILL FURNISH THESE DOCUMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DEPRECIATION BOOK/TAX DIFFERENCES -142,904. AMORTIZATION BOOK/TAX DIFFERENCES -2,374. SECTION 1250 TAX GAIN
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08952840
IRS990/TotalAssetsEOYAmt08545340
IRS990/TotalAssetsGrp/BOYAmt08952840
IRS990/TotalAssetsGrp/EOYAmt08545340
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0573730
IRS990/TotalFunctionalExpensesGrp/TotalAmt0573730
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08842217
IRS990/TotalLiabilitiesEOYAmt08830057
IRS990/TotalLiabilitiesGrp/BOYAmt08842217
IRS990/TotalLiabilitiesGrp/EOYAmt08830057
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0110623
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-284717
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0573730
IRS990/TotalProgramServiceRevenueAmt0323668
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0323668
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323668
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08952840
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08545340
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01981 LECLERC RD
IRS990/USAddress/CityNm0USK
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099180
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0KALISPELTRIBE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF OKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO FOR THE TRIBAL GOVERNMENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05033129273
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KALISPEL COMMERCE PARK
ReturnHeader/Filer/BusinessNameControlTxt0KALI
ReturnHeader/Filer/EIN0821918306
ReturnHeader/Filer/PhoneNum05094477237
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 39
ReturnHeader/Filer/USAddress/CityNm0USK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099180
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0943108253
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVOGRADAC & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01000 SW BROADWAY SUITE 1680
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097205
ReturnHeader/PreparerPersonGrp/PhoneNum05038212750
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICOLO PINOLI
ReturnHeader/ReturnTs02023-02-14T14:42:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEFF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OKA
ReturnHeader/TaxPeriodBeginDt02021-10-01
ReturnHeader/TaxPeriodEndDt02022-09-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,545,340
Liabilities
$8,830,057
Net assets
-$284,717
Revenue
$323,668
Expenses
$573,730
Net income
-$250,062
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.0$12.8$0.73$0.34$0.57$0.23
2023Detailed filing. Detailed filing data is available for this year.$12.4$13.0$0.60$0.33$0.58$0.25
2022Detailed filing. Detailed filing data is available for this year.$8.55$8.83$0.28$0.32$0.57$0.25
2021Detailed filing. Detailed filing data is available for this year.$8.95$8.84$0.11$0.73$0.58$0.15
2020Summary only. Only limited summary data is available for this year.$9.61$9.11$0.50$0.31$0.57$0.26
2019Summary only. Only limited summary data is available for this year.$11.1$10.2$0.92$0.31$0.39$0.08
2018Summary only. Only limited summary data is available for this year.$12.1$11.0$1.08$0.00$0.00$0.00