Civic Intelligence

Kenai Peninsula Education Association

EIN 91-1767481 • 501(c)5 • Soldotna, AK

Profile

To promote the educational well-being of school children, protect and promote the welfare and economic viability of the teachers in their district, and provide a unified voice with which teachers may express their opinions before the Board of Education and other legal authorities.

PO Box 2234Soldotna, AK 99669

n/A

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

44th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

13th percentile

-12%

Higher net margin than 13% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

43rd percentile

$4,368

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

12th percentile

-11%

Faster asset growth than 12% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

1.3%

Faster revenue growth than 41% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$515,379

Down $63,958 (-11%) from 2024

Liabilities

Down

$0

Down $84 (-100%) from 2024

Net Assets

Down

$515,379

Down $63,874 (-11%) from 2024

Revenue

Up

$532,402

Up $6,664 (+1.3%) from 2024

Expenses

Up

$596,276

Up $43,421 (+7.9%) from 2024

Net Income

Down

-$63,874

Down $36,757 (-136%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $123,497Liabilities 2010: $1,054Net Assets 2010: $122,4432010Assets 2011: $203,238Liabilities 2011: $1,242Net Assets 2011: $201,9962011Assets 2012: $259,065Liabilities 2012: $7,053Net Assets 2012: $252,0122012Assets 2013: $317,376Liabilities 2013: $3,750Net Assets 2013: $313,6262013Assets 2014: $390,765Liabilities 2014: $5,398Net Assets 2014: $385,3672014Assets 2015: $464,029Liabilities 2015: $1,526Net Assets 2015: $462,5032015Assets 2016: $547,779Liabilities 2016: $14,180Net Assets 2016: $533,5992016Assets 2017: $594,597Liabilities 2017: $220Net Assets 2017: $594,3772017Assets 2018: $779,021Liabilities 2018: $124,229Net Assets 2018: $654,7922018Assets 2019: $646,725Liabilities 2019: $9,525Net Assets 2019: $637,2002019Assets 2020: $653,211Liabilities 2020: $280Net Assets 2020: $652,9312020Assets 2021: $672,130Liabilities 2021: $558Net Assets 2021: $671,5722021Assets 2022: $673,010Liabilities 2022: $0Net Assets 2022: $673,0102022Assets 2023: $608,862Liabilities 2023: $2,492Net Assets 2023: $606,3702023Assets 2024: $579,337Liabilities 2024: $84Net Assets 2024: $579,2532024Assets 2025: $515,379Liabilities 2025: $0Net Assets 2025: $515,3792025

Highlighted filing

2025

Assets$515,379
Liabilities$0
Net Assets$515,379

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $709,266Expenses 2010: $649,717Net Income 2010: $59,5492010Revenue 2011: $764,613Expenses 2011: $685,060Net Income 2011: $79,5532011Revenue 2012: $772,796Expenses 2012: $722,780Net Income 2012: $50,0162012Revenue 2013: $796,581Expenses 2013: $734,967Net Income 2013: $61,6142013Revenue 2014: $828,170Expenses 2014: $756,429Net Income 2014: $71,7412014Revenue 2015: $807,929Expenses 2015: $730,793Net Income 2015: $77,1362015Revenue 2016: $823,666Expenses 2016: $752,570Net Income 2016: $71,0962016Revenue 2017: $806,201Expenses 2017: $745,423Net Income 2017: $60,7782017Revenue 2018: $811,524Expenses 2018: $751,109Net Income 2018: $60,4152018Revenue 2019: $719,708Expenses 2019: $737,300Net Income 2019: -$17,5922019Revenue 2020: $658,483Expenses 2020: $652,120Net Income 2020: $6,3632020Revenue 2021: $541,851Expenses 2021: $523,210Net Income 2021: $18,6412021Revenue 2022: $649,297Expenses 2022: $647,859Net Income 2022: $1,4382022Revenue 2023: $650,789Expenses 2023: $618,496Net Income 2023: $32,2932023Revenue 2024: $525,738Expenses 2024: $552,855Net Income 2024: -$27,1172024Revenue 2025: $532,402Expenses 2025: $596,276Net Income 2025: -$63,8742025

Highlighted filing

2025

Revenue$532,402
Expenses$596,276
Net Income-$63,874

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.15$0.00$5.15$5.32$5.96$0.64
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.79$0.00$5.79$5.26$5.53$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.09$0.02$6.06$6.51$6.18$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.73$0.00$6.73$6.49$6.48$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.72$0.01$6.72$5.42$5.23$0.19
2020Summary only. Only limited summary data is available for this year.$6.53$0.00$6.53$6.58$6.52$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.47$0.10$6.37$7.20$7.37$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.79$1.24$6.55$8.12$7.51$0.60
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.95$0.00$5.94$8.06$7.45$0.61
2016Detailed filing. Detailed filing data is available for this year.$5.48$0.14$5.34$8.24$7.53$0.71
2015Detailed filing. Detailed filing data is available for this year.$4.64$0.02$4.63$8.08$7.31$0.77
2014Summary only. Only limited summary data is available for this year.$3.91$0.05$3.85$8.28$7.56$0.72
2013Summary only. Only limited summary data is available for this year.$3.17$0.04$3.14$7.97$7.35$0.62
2012Summary only. Only limited summary data is available for this year.$2.59$0.07$2.52$7.73$7.23$0.50
2011Summary only. Only limited summary data is available for this year.$2.03$0.01$2.02$7.65$6.85$0.80
2010Summary only. Only limited summary data is available for this year.$1.23$0.01$1.22$7.09$6.50$0.60
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Jul 1, 2020
Return Version
2018v3.1
Gross Receipts
$719,708
Mission and Program Overview

Mission

To promote the educational well-being of school children, protect and promote the welfare and economic viability of the teachers in their district, and provide a unified voice with which teachers may express their opinions before the Board of Education and other legal authorities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$775,922$646,725▼ $129,197
Accounts Receivable$2,611$0▼ $2,611
Land, Buildings, and Equipment, Net$488$0▼ $488
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$779,021$646,725▼ $132,296
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$124,229$9,525▼ $114,704
Total Liabilities$124,229$9,525▼ $114,704
Net Assets / Fund Balance
Unrestricted Net Assets$654,792$637,200▼ $17,592
Total Net Assets Fund Balance$654,792$637,200▼ $17,592
Total Liabilities and Net Assets / Fund Balance$779,021$646,725▼ $132,296

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$8,186$8,186
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David BrightonPresidentPT$70,317$70,317

Board Members and Trustees

NameTitle
Daniel BowenVice President
Bill VeddersDirector
Elaine ChalupDirector
Jeremy McKibbenDirector
Jesse BjorkmanDirector
Mark FraadDirector
Megan MurphyDirector
Winter Marshal-AllenDirector
Samantha PugiaSecretary
Ranada HassamerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$719,104
Program Service Revenue
$0
Investment Income
$604
Other Revenue
$0
All Other Contributions
$2,674
Change in Net Assets
$-17,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$640,864
Salaries, Compensation, and Employee Benefits$96,436
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$547,004--$547,004
Current Officers, Directors, Trustees, and Key Employees-$70,317-$70,317
Other Employee Benefits-$26,119-$26,119
Occupancy-$16,676-$16,676
Fees for Services Accounting-$12,240-$12,240
Other Expenses$10,290$10,965-$10,290
All Other Expenses$5,884$2,046-$7,930
Office Expenses-$1,465-$1,465
Travel-$685-$685
Depreciation Depletion-$489-$489
Total Functional Expenses$596,298$141,002$0$737,300
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
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members consist of educators in the kenai area

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

Board member review conducted prior to filing

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

Provided to the public upon request

Filing and Contact Details

Filer

Filer Name
Kenai Peninsula Education Association
EIN
91-1767481
Phone
9072603428
Address
PO Box 2234, Soldotna, AK 99669

Signing Officer

Name
David Brighton
Title
President
Signed
2020-07-01
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Ak
Voting Board Members
11
Independent Board Members
11
Employees
1
Volunteers
60

Preparer

Firm
Altman Rogers & Company
Address
44539 Sterling Highway Suite 205, Soldotna, AK 99669
Preparer
Joseph L Moore CPA
Phone
9072627478
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Kenai Peninsula Education Association is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. Therefore, the accompanying statements do not reflect a provision for income taxes.Although the Association is exempt from federal income taxes, any income derived from unrelated business activities is subject to the requirements of filing Federal Income Tax Form 990-T and a tax liability may be determined on these activities. The Associations policy is to report interest and penalties associated with uncertain tax position is as interest expense and other expense, respectively. With few exceptions, the Association is no longer subject to examinations by federal tax authorities for years prior to 2015. Management has not taken any uncertain tax positions.

Raw XML Appendix393 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
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IRS990/BooksInCareOfDetail/PhoneNum09072603428
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IRS990/BooksInCareOfDetail/USAddress/CityNm0SOLDOTNA
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd099669
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IRS990/CYRevenuesLessExpensesAmt0-17592
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IRS990/DescribedInSection501c3Ind0false
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IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt012240
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IRS990/FeesForServicesManagementGrp/TotalAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm0David Brighton
IRS990/Form990PartVIISectionAGrp/PersonNm1Daniel Bowen
IRS990/Form990PartVIISectionAGrp/PersonNm2Samantha Pugia
IRS990/Form990PartVIISectionAGrp/PersonNm3Ranada Hassamer
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
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IRS990/MissionDesc0To promote the educational well-being of school children, protect and promote the welfare and economic viability of the teachers in their district, and provide a unified voice with which teachers may express their opinions before the Board of Education and other legal authorities.
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IRS990/OccupancyGrp/TotalAmt016676
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IRS990/OtherExpensesGrp/Desc1Negotiations
IRS990/OtherExpensesGrp/Desc2PUBLIC RELATIONS
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08186
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Kenai Peninsula Education Association is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. Therefore, the accompanying statements do not reflect a provision for income taxes.Although the Association is exempt from federal income taxes, any income derived from unrelated business activities is subject to the requirements of filing Federal Income Tax Form 990-T and a tax liability may be determined on these activities. The Associations policy is to report interest and penalties associated with uncertain tax position is as interest expense and other expense, respectively. With few exceptions, the Association is no longer subject to examinations by federal tax authorities for years prior to 2015. Management has not taken any uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS CONSIST OF EDUCATORS IN THE KENAI AREA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBER REVIEW CONDUCTED PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROVIDED TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 2234
IRS990/USAddress/CityNm0Soldotna
IRS990/USAddress/StateAbbreviationCd0AK
IRS990/USAddress/ZIPCd099669
IRS990/VotingMembersGoverningBodyCnt011
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0David Brighton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kenai Peninsula Education Association
ReturnHeader/Filer/BusinessNameControlTxt0KENA
ReturnHeader/Filer/EIN0911767481
ReturnHeader/Filer/PhoneNum09072603428
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 2234
ReturnHeader/Filer/USAddress/CityNm0Soldotna
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AK
ReturnHeader/Filer/USAddress/ZIPCd099669
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920143182
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Altman Rogers & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt044539 Sterling Highway Suite 205
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Soldotna
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099669
ReturnHeader/PreparerPersonGrp/PhoneNum09072627478
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joseph L Moore CPA
ReturnHeader/ReturnTs02020-07-01T09:20:23-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

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