Civic Intelligence

Kalispel Commerce Park

990 • Fiscal year 2023 • EIN 82-1918306

Oct 01, 2022 to Sep 30, 2023 • Filed on Feb 23, 2024

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

95th percentile

1.05x

Higher debt load relative to assets than 95% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

99th percentile

39.31x

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

5th percentile

-75%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

89th percentile

45%

Faster asset growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

43rd percentile

2.0%

Faster revenue growth than 43% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$12,381,661

Up $3,836,321 (+45%) from 2022

Net Assets

Down

-$597,339

Down $312,622 (-110%) from 2022

Liabilities

Up

$12,979,000

Up $4,148,943 (+47%) from 2022

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin5th percentile

Revenue

Up

$330,142

Up $6,474 (+2.0%) from 2022

Expenses

Up

$578,259

Up $4,529 (+0.8%) from 2022

Net Income

Up

-$248,117

Up $1,945 (+0.8%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth89th 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

2023

Assets$12,381,661
Liabilities$12,979,000
Net Assets-$597,339
Open 2023 Filing

Operations Trend

Revenue Growth43rd 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

2023

Revenue$330,142
Expenses$578,259
Net Income-$248,117
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Feb 23, 2024
Return Version
2022v5.0
Gross Receipts
$330,142
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$7,295,124$6,757,651▼ $537,473
Accounts Receivable-$4,229,715-
Intangible Assets$571,504$552,507▼ $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→ $0
Rtn Earn Endowment Incm Other Fnds$-284,717$-597,339▼ $312,622
Total Assets$8,545,340$12,381,661▲ $3,836,321
Other Assets Total$405,587$568,663▲ $163,076
Liabilities
Other Liabilities$8,820,000$8,820,000→ $0
Deferred Revenue-$4,148,943-
Accounts Payable and Accrued Expenses$10,057$10,057→ $0
Total Liabilities$8,830,057$12,979,000▲ $4,148,943
Net Assets / Fund Balance
Total Net Assets Fund Balance$-284,717$-597,339▼ $312,622
Total Liabilities and Net Assets / Fund Balance$8,545,340$12,381,661▲ $3,836,321

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,655,838$661,529$4,317,367
Other Land Buildings$1,749,470$813,020$2,562,490
Equipment$272,343$1,057,231$1,329,574
Land$1,080,000--
Compensation and Service Providers
Top Officer Pay14th 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
$330,142
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-248,117

Audited Revenue Reconciliation

Revenue per Audited Statements
$330,142
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$161,694
Total Revenue per Audited Statements
$491,836
Total Revenue per Form 990
$330,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$578,259
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$53,380--$53,380
Fees for Services Accounting$25,486--$25,486
Total Functional Expenses$578,259$0$0$578,259

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$723,536
Expenses per Audited Statements$578,259
Total Expenses per Form 990$578,259
Expenses Not Reported on Form 990$145,277
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$568,594
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 compensation. 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
2024-02-23
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
601 SW 2ND AVE SUITE 1150, PORTLAND, OR 97204
Preparer
Nicolo Pinoli
Phone
5038212750
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Depreciation book/tax differences -142,903. Amortization book/tax differences -2,374. Lease revenue book/tax differences 161,694.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Lease revenue book/tax difference 161,694.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Depreciation book/tax differences 142,903. Amortization book/tax differences 2,374.”

Raw XML Appendix395 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt010057
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010057
IRS990/AccountsReceivableGrp/EOYAmt04229715
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0JEFF OKA
IRS990/BooksInCareOfDetail/PhoneNum05094477237
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 39
IRS990/BooksInCareOfDetail/USAddress/CityNm0USK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd099180
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0273125
IRS990/CashNonInterestBearingGrp/EOYAmt0273125
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0578259
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0330142
IRS990/CYRevenuesLessExpensesAmt0-248117
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0578259
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0330142
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/EOYAmt04148943
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0411193
IRS990/DepreciationDepletionGrp/TotalAmt0411193
IRS990/Desc0KALISPEL COMMERCE PARK WAS FORMED FOR THE BENEFIT OF KALISPEL INDIAN COMMUNITY OF THE KALISPEL RESERVATION WASHINGTON, A FEDERALLY RECOGNIZED INDIAN TRIBE. THE PURPOSE OF THE ORGANIZATION IS TO SERVE AS A SUPPORTING ORGANIZATION FOR THE TRIBE. ALL REVENUES AND EXPENSES EARNED AND INCURRED RELATE SOLELY TO THAT PURPOSE.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0578259
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt025486
IRS990/FeesForServicesAccountingGrp/TotalAmt025486
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt053380
IRS990/FeesForServicesOtherGrp/TotalAmt053380
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0DARREN HOLMES
IRS990/Form990PartVIISectionAGrp/PersonNm1NICK BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm2REBEKAH SUTCH
IRS990/Form990PartVIISectionAGrp/PersonNm3GLEN NENEMA
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID ALTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5DEVIN ALTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6VICTOR MARION
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT AND TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0330142
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/IntangibleAssetsGrp/BOYAmt0571504
IRS990/IntangibleAssetsGrp/EOYAmt0552507
IRS990/InterestGrp/ProgramServicesAmt088200
IRS990/InterestGrp/TotalAmt088200
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02531780
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07295124
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06757651
IRS990/LandBldgEquipCostOrOtherBssAmt09289431
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd00
IRS990/MissionDesc0KALISPEL COMMERCE PARK IS ORGANIZED AND WILL BE OPERATED EXCLUSIVELY TO SUPPORT THE KALISPEL INDIAN COMMUNITY OF THE KALISPEL RESERVATION IN THE STATE OF WASHINGTON.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-284717
IRS990/NetAssetsOrFundBalancesEOYAmt0-597339
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0405587
IRS990/OtherAssetsTotalGrp/EOYAmt0568663
IRS990/OtherChangesInNetAssetsAmt016417
IRS990/OtherLiabilitiesGrp/BOYAmt08820000
IRS990/OtherLiabilitiesGrp/EOYAmt08820000
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JEFF OKA
IRS990/PriorPeriodAdjustmentsAmt0-80922
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0330142
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0330142
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0573730
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0323668
IRS990/PYRevenuesLessExpensesAmt0-250062
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0573730
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0323668
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-248117
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0330142
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-284717
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-597339
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0KALISPEL COMMERCE PARK HAS BEEN FORMED FOR THE BENEFIT OF THE KALISPEL INDIAN COMMUNITY OF THE KALISPEL RESERVATION, WASHINGTON.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE AFFAIRS OF THE ORGANIZATION ARE CONDUCTED BY DIRECTORS AND MANAGEMENT OF THE KALISPEL TRIBE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2ALL ACTIVITIES UNDERTAKEN BY THE ORGANIZATION THROUGHOUT THE YEAR WERE CONDUCTED SPECIFICALLY AND SOLELY FOR THE BENEFIT OF THE SUPPORT ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3THE ACTIVITIES PERFORMED BY THE ORGANIZATION DURING THE TAX YEAR WOULD OTHERWISE HAVE BEEN PERFORMED BY THE SUPPORTED ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PAGE 5, SECTION E, LINE 1A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SCHEDULE A, PAGE 5, SECTION D, LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2SCHEDULE A, PAGE 5, SECTION E, LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3SCHEDULE A, PAGE 5, SECTION E, LINE 2B
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0910875018
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0KALISPEL INDIAN COMMUNITY OF THE KALISPEL RESERVATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03655838
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0661529
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04317367
IRS990ScheduleD/EquipmentGrp/BookValueAmt0272343
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01057231
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01329574
IRS990ScheduleD/ExpensesNotReportedAmt0145277
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0578259
IRS990ScheduleD/LandGrp/BookValueAmt01080000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01080000
IRS990ScheduleD/OtherExpensesIncludedAmt0145277
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01749470
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0813020
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02562490
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08820000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0QLICI NOTES
IRS990ScheduleD/OtherRevenueAmt0161694
IRS990ScheduleD/RevenueNotReportedAmt0161694
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0330142
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LEASE REVENUE BOOK/TAX DIFFERENCE 161,694.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DEPRECIATION BOOK/TAX DIFFERENCES 142,903. AMORTIZATION BOOK/TAX DIFFERENCES 2,374.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06757651
IRS990ScheduleD/TotalExpensesPerForm990Amt0578259
IRS990ScheduleD/TotalLiabilityAmt08820000
IRS990ScheduleD/TotalRevenuePerForm990Amt0330142
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0491836
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0723536
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0KALISPEL TRIBE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SUPPORTING ENTITY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0568594
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 COMPENSATION. 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 -142,903. AMORTIZATION BOOK/TAX DIFFERENCES -2,374. LEASE REVENUE BOOK/TAX DIFFERENCES 161,694.
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/TotalAssetsBOYAmt08545340
IRS990/TotalAssetsEOYAmt012381661
IRS990/TotalAssetsGrp/BOYAmt08545340
IRS990/TotalAssetsGrp/EOYAmt012381661
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0578259
IRS990/TotalFunctionalExpensesGrp/TotalAmt0578259
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08830057
IRS990/TotalLiabilitiesEOYAmt012979000
IRS990/TotalLiabilitiesGrp/BOYAmt08830057
IRS990/TotalLiabilitiesGrp/EOYAmt012979000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-284717
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-597339
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0578259
IRS990/TotalProgramServiceRevenueAmt0330142
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0330142
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0330142
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08545340
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012381661
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/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF OKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO FOR THE TRIBAL GOVERNMENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05033129273
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-23
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/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0943108253
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVOGRADAC & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0601 SW 2ND AVE SUITE 1150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097204
ReturnHeader/PreparerPersonGrp/PhoneNum05038212750
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICOLO PINOLI
ReturnHeader/ReturnTs02024-02-24T08:20:58-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEFF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OKA
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,381,661
Liabilities
$12,979,000
Net assets
-$597,339
Revenue
$330,142
Expenses
$578,259
Net income
-$248,117
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