Civic Intelligence

Bristol Bay Native Association Inc.

990 • Fiscal year 2019 • EIN 92-0041473

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 06, 2020

PO Box 310Dillingham, AK 99576

(907) 842-5257

Siviq Scores

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

Liabilities / Assets

59th percentile

0.35x

Higher debt load relative to assets than 59% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

61st percentile

0.45x

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

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

27th percentile

-2.1%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

25th percentile

$162,846

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Asset Growth

47th percentile

3.6%

Faster asset growth than 47% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

46th percentile

2.7%

Faster revenue growth than 46% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Assets

Up

$30,410,319

Up $1,043,087 (+3.6%) from 2018

Net Assets

Down

$19,861,600

Down $156,414 (-0.8%) from 2018

Liabilities

Up

$10,548,719

Up $1,199,501 (+13%) from 2018

Revenue

Up

$23,331,606

Up $609,190 (+2.7%) from 2018

Expenses

Up

$23,813,418

Up $1,295,808 (+5.8%) from 2018

Net Income

Down

-$481,812

Down $686,618 (-335%) from 2018

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $16,029,295Liabilities 2010: $7,461,393Net Assets 2010: $8,567,9022010Assets 2011: $16,597,319Liabilities 2011: $8,702,660Net Assets 2011: $7,894,6592011Assets 2012: $15,941,715Liabilities 2012: $8,207,237Net Assets 2012: $7,734,4782012Assets 2013: $13,412,536Liabilities 2013: $5,987,670Net Assets 2013: $7,424,8662013Assets 2014: $11,648,772Liabilities 2014: $5,358,125Net Assets 2014: $6,290,6472014Assets 2015: $9,302,575Liabilities 2015: $5,061,783Net Assets 2015: $4,240,7922015Assets 2016: $26,229,801Liabilities 2016: $7,301,579Net Assets 2016: $18,928,2222016Assets 2017: $27,912,665Liabilities 2017: $8,021,704Net Assets 2017: $19,890,9612017Assets 2018: $29,367,232Liabilities 2018: $9,349,218Net Assets 2018: $20,018,0142018Assets 2019: $30,410,319Liabilities 2019: $10,548,719Net Assets 2019: $19,861,6002019Assets 2020: $40,618,603Liabilities 2020: $18,758,873Net Assets 2020: $21,859,7302020Assets 2021: $51,082,887Liabilities 2021: $27,140,550Net Assets 2021: $23,942,3372021Assets 2022: $51,568,040Liabilities 2022: $32,964,893Net Assets 2022: $18,603,1472022Assets 2023: $67,586,933Liabilities 2023: $46,134,898Net Assets 2023: $21,452,0352023Assets 2024: $74,838,012Liabilities 2024: $48,256,890Net Assets 2024: $26,581,1222024

Highlighted filing

2019

Assets$30,410,319
Liabilities$10,548,719
Net Assets$19,861,600

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $20,554,2962010Expenses 2011: $23,172,6422011Expenses 2012: $24,857,1792012Revenue 2013: $24,798,845Expenses 2013: $25,107,140Net Income 2013: -$308,2952013Revenue 2014: $22,963,070Expenses 2014: $24,095,916Net Income 2014: -$1,132,8462014Revenue 2015: $21,444,483Expenses 2015: $23,494,338Net Income 2015: -$2,049,8552015Revenue 2016: $37,374,757Expenses 2016: $22,687,327Net Income 2016: $14,687,4302016Revenue 2017: $23,309,842Expenses 2017: $22,610,727Net Income 2017: $699,1152017Revenue 2018: $22,722,416Expenses 2018: $22,517,610Net Income 2018: $204,8062018Revenue 2019: $23,331,606Expenses 2019: $23,813,418Net Income 2019: -$481,8122019Revenue 2020: $24,368,857Expenses 2020: $22,721,157Net Income 2020: $1,647,7002020Revenue 2021: $26,383,822Expenses 2021: $25,921,835Net Income 2021: $461,9872021Revenue 2022: $27,184,848Expenses 2022: $27,745,506Net Income 2022: -$560,6582022Revenue 2023: $27,168,926Expenses 2023: $26,726,698Net Income 2023: $442,2282023Revenue 2024: $25,575,682Expenses 2024: $24,154,478Net Income 2024: $1,421,2042024

Highlighted filing

2019

Revenue$23,331,606
Expenses$23,813,418
Net Income-$481,812
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 6, 2020
Return Version
2018v3.1
Gross Receipts
$25,095,949
Mission and Program Overview

Mission

The Mission of BBNA is to maintain and promote a strong regional organization supported by the Tribes of Bristol Bay to serve as a unified voice to provide social, economic, cultural, educational opportunities and initiatives to benefit the Tribes and the Native people of Bristol Bay.

Bristol Bay Native Association, Inc. is a tribal consortium, made up of 31 tribes and is organized as a non-profit corporation to provide a variety of educational, social, economic, and related services to the native people of the Bristol Bay region of Alaska.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,371,274$15,977,093▲ $605,819
Savings and Temporary Cash Investments$7,817,931$8,550,636▲ $732,705
Land, Buildings, and Equipment, Net$3,405,206$3,136,809▼ $268,397
Pledges and Grants Receivable$791,806$1,488,046▲ $696,240
Cash and Non-Interest-Bearing Accounts$1,981,015$1,256,102▼ $724,913
Accounts Receivable-$1,633-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$29,367,232$30,410,319▲ $1,043,087
Other Assets Total-$0-
Liabilities
Deferred Revenue$7,030,262$8,576,060▲ $1,545,798
Accounts Payable and Accrued Expenses$2,078,507$1,812,361▼ $266,146
Mortgage Notes Payable Secured by Investment Property$240,449$160,298▼ $80,151
Total Liabilities$9,349,218$10,548,719▲ $1,199,501
Net Assets / Fund Balance
Unrestricted Net Assets$20,018,014$19,861,600▼ $156,414
Total Net Assets Fund Balance$20,018,014$19,861,600▼ $156,414
Total Liabilities and Net Assets / Fund Balance$29,367,232$30,410,319▲ $1,043,087

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,583,444$6,666,484$9,249,928
Equipment$337,365$1,989,910$2,327,275
Land$216,000-$216,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ralph AndersenPresident & CEOFT$162,846$162,846
Bruce BaltarGeneral CounselFT$125,209$125,209
Leonora AtienzaComptrollerFT$123,377$123,377
Wassiliisa BennisChief Admin OffFT$123,006$123,006
Rose FisherHR DirectorFT$110,330$110,330
Lucille JohnsonFS DirectorFT$107,960$107,960
Anne ShadeHS DirectorFT$104,757$104,757
Fred T AngasanChair-Board-$59,000$59,000
Patrick KosbrukDir/Perryville-$10,800$10,800
Victor SeybertDir/Pilot Point-$10,300$10,300
Thomas TildenV Chair/Curyung-$9,800$9,800
Jaclyn ChristensenTreas/Board-$9,735$9,735
Robert HeyanoSecretary/Board-$8,300$8,300
Tanya SalmonDir/Iguigig-$8,000$8,000
Bertha Pavian-LockukDir/Togiak-$6,700$6,700
Charlie JohnsonDir/Port. Creek-$6,440$6,440
Betty L GardinerDir/Clark's Pt-$5,500$5,500
Anthony GregorioVice Chrm-Board-$4,800$4,800
Efftekia NelsonDir/Koliganek-$4,500$4,500
Henry OlympicDir/New Halen-$4,200$4,200
Judy Jo MatsonDir/Naknek-$3,500$3,500
Wassillie Gust SrDir/New Styhok-$3,500$3,500
Dwight AnelonDir/Iliamna-$3,000$3,000
Edgar ShanginDir/Ivanof Bay-$3,000$3,000
Hans ApokedakDir/Levelock-$3,000$3,000
Ilane AshbyDir/Chignik Bay-$3,000$3,000
John LindDir/Chig Lake-$3,000$3,000
Margie AloysiusDir/Aleknagik-$3,000$3,000
Peducia AndrewDir/Kokhanok-$3,000$3,000
Peter AngasanDir/King Salmon-$3,000$3,000
Peter Walcott SrDir/Ekwok-$3,000$3,000
Timothy Anelon SrDir/Iliamna-$3,000$3,000
Verna Jean KolyahaDir/Pedro Bay-$3,000$3,000
William Trefon JrDir/Nondalton-$3,000$3,000
Diane MochinDir/Manokotak-$1,500$1,500
John Jones SrDir/Chig Lagoon-$1,065$1,065

Board Members and Trustees

NameTitle
Ralph AngasanDir/Chignik Lag
Justin AltoDir/Egegik
Harry WassilyDir/Kanatak
Debra WassillieDir/Levelock
Louis AlakayakDir/Manokotak
Wassillie AndrewsDir/New Styhok
Marty TakakDir/Togiak

Highest Paid Contractors

ContractorServicesLocationCompensation
RISQ InsuranceProp & Liab Ins3111 C Street Suite 500, Anchorage, AK 99503$350,424
Altman Rogers & CoAuditors3000 Street North Suite 201, Anchorage, AK 99503$218,736
Porter & Allison IncAccounting Support18701 Denmark Cir, Anchorage, AK 99516$107,477
Revenue and Support

Revenue Composition

Contributions and Grants
$20,934,627
Program Service Revenue
$1,664,096
Investment Income
$386,458
Other Revenue
$346,425
Change in Net Assets
$-481,812

Audited Revenue Reconciliation

Revenue per Audited Statements
$23,331,606
Revenue Not Reported on Form 990
$325,398
Total Revenue per Audited Statements
$23,657,004
Total Revenue per Form 990
$23,331,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,171,929
Other Expenses$7,629,424
Grants and Similar Amounts Paid$4,012,065
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,850,032$3,209,052-$8,059,084
Grants to Domestic Orgs$2,619,665--$2,619,665
Other Employee Benefits$1,461,328$909,826-$2,371,154
Fees for Services Other$1,822,074$188,787-$2,010,861
Grants to Domestic Individuals$1,392,400--$1,392,400
Occupancy$955,098$114,209-$1,069,307
Travel$664,379$113,407-$777,786
Payroll Taxes$427,502$280,518-$708,020
Current Officers, Directors, Trustees, and Key Employees$373,912$244,372-$618,284
Depreciation Depletion-$494,757-$494,757
All Other Expenses$6,621,068$-6,128,376-$492,692
Pension Plan Contributions$249,232$166,155-$415,387
Other Expenses$145,735$474,380-$145,735
Office Expenses$57,388$49,153-$106,541
Fees for Services Accounting-$89,284-$89,284
Insurance$6,262$82,928-$89,190
Fees for Service Investment Mgmnt Fees-$88,812-$88,812
Information Technology$3,759$75,422-$79,181
Interest-$6,686-$6,686
Advertising$2,993$78-$3,071
Total Functional Expenses$22,563,207$1,250,211$0$23,813,418

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$23,813,418
Total Expenses per Audited Statements$23,813,418
Total Expenses per Form 990$23,813,418
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Chignik Lagoon Village CounciChignik Lagoon, AKChignik LagoonTribal Gov Operations$433,917
Pilot Point Tribal CouncilPilot Point, AKPilot PointTribal Gov Operations$287,608
Chignik Bay Tribal CouncilChignik Bay, AKChignik BayTribal Gov Operations$218,557
Native Tribe of KanatakWasilla, AKKanatak TribeTribal Gov Operations$215,573
Native Village of PerryvillePerryville, AKPerryvilleTribal Gov Operations$215,455
Twin Hills Village CouncilTwin Hills, AKTwin HillsTribal Gov Operations$211,394
New Koliganek Village CouncilKolignek, AKNew KoliganekTribal Gov Operations$204,093
Ekwok Village CouncilEkwok, AKEkwokTribal Gov Operations$192,105
Portage Creek Village CouncilAnchorage, AKPortage CreekTribal Gov Operations$189,336
Curyung Tribal CouncilDillingham, AKCuryung TribeTribal Gov Operations$188,578
Ekuk Village CouncilDillingham, AKEkukTribal Gov Operations$187,680
Manokotak Village CouncilManokotak, AKManokotakTribal Gov Operations$171,877
Ivanof Bay Tribal CouncilAnchorage, AKIvanof Bay TribeTribal Gov Operations$168,349
Levelock Village CouncilLevelock, AKLevelockTribal Gov Operations$167,517
Chignik Lake Traditional CounChignik Lake, AKChignik LakeTribal Gov Operations$163,652
Aleknagik Traditional CouncilAleknagik, AKAleknagikTribal Gov Operations$158,560
Egegik Village CouncilAnchorage, AKEgegikTribal Gov Operations$142,589
New Stuyahok Traditional CounNew Stuyahok, AKNew StuyahokTribal Gov Operations$134,985
Clarks Point Village CouncilClarks Point, AKClarks PointTribal Gov Operations$134,754
Togiak Traditional CouncilTogiak, AKTogiakTribal Gov Operations$90,188
Kokhanok Village CouncilKokhanok, AKKokhanokTribal Gov Operations$25,230
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
Yes
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
Yes
Other officer compensation reviewed
Yes
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 2: Description of Business or Family Relationship of Officers, Directors, Et

Justin Wassily is the daughter of Betty Gardiner, a board member.Katie Anderson is the sister of Ralph Anderson, CEO.Mary Ann Johnson is the spouse of Charlie Johnson, a board member.Bernice O'Domin is the sister of Patrick Kosbruck, a board member.Ted Angasan is the Grandson of Gred Angasan, a board member.

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

Data is compiled by the Comptroller, assembled by independent auditors, and presented for review and approval by the board of directors during the August meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members are provided handbooks outlining the company's conflict of interest policy, nepotism policy, and kickback prohibition statement.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The process for determining compensation of the organization's CEO, Executive Director, top management, officers and key employees is achieved by a multi-step compensation review conducted every 3-5 years by BBNA's personnel/training officer. This involves establishing a list of agencies similar in size, service, demographical characteristics, including local, state, and federal agencies. A survey of comparable compensation data is solicited based on description of all individual BBNA positions. Industry averages are identified including low end, high end, and mean/median. A set of compensable factors is established to weigh in levels of responsibility, required skills, and reasonable level of difficulty in recruitment. This followed by analysis of BBNA's financial resources to meet industry averages. Final steps include establishing appropriate amendments to ranges. Authorization of individuals wage rates are made by the chief executive officer as authorized by and subject to review by the board of directors.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The process for determining compensation of the organization's CEO, Executive Director, top management, officers and key employees is achieved by a multi-step compensation review conducted every 3-5 years by BBNA's personnel/training officer. This involves establishing a list of agencies similar in size, service, demographical characteristics, including local, state, and federal agencies. A survey of comparable compensation data is solicited based on description of all individual BBNA positions. Industry averages are identified including low end, high end, and mean/median. A set of compensable factors is established to weigh in levels of responsibility, required skills, and reasonable level of difficulty in recruitment. This followed by analysis of BBNA's financial resources to meet industry averages. Final steps include establishing appropriate amendments to ranges. Authorization of individuals wage rates are made by the chief executive officer as authorized by and subject to review by the board of directors.

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

Corporate documents are available for public inspection at the corporate office. Copies are provided upon request.

Filing and Contact Details

Filer

Filer Name
Bristol Bay Native Association Inc
EIN
92-0041473
Phone
9078425257
Address
PO Box 310, Dillingham, AK 99576

Signing Officer

Name
Ralph Andersen
Title
President & CEO
Signed
2020-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ralph Andersen
Formed
1973
Legal Domicile
Ak
Voting Board Members
31
Independent Board Members
0
Employees
335

Preparer

Firm
Altman Rogers & Co
Address
3000 C Street Suite 201, Anchorage, AK 99503
Preparer
Ryan T Johns CPA
Phone
9072742992
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Education Programs - provides educational and job training and placement for Native people in the Bristol Bay region. OTHER PROGRAM SERVICES 5: Child services - provides childcare educational training to Native people in the Bristol Bay Region. OTHER PROGRAM SERVICES 6: Elderly Services - provides care and support to elderly Native people in the Bristol Bay region. OTHER PROGRAM SERVICES 7: Public Safety Programs - provide welfare and protection for the Native people in the Bristol Bay region. OTHER PROGRAM SERVICES 8: Training Programs - provide support and training for Native people in the Bristol Bay region.

Financial Statement Notes

Part X : FIN48 Footnote

BBNA is exempt from income taxes as a nonprofit corporation under 501(c)(3) of the Internal Revenue Code.BBNA applies the provisions of Topic 740 of the FASB Accounting Standards Codification relating to accounting for uncertainty in income taxes. BBNA annually reviews its tax positions in accordance with the recognition standards. BBNA believes that it has no uncertain tax positions or unrecognized tax benefits which would require disclosure or adjustment in these financial statements. As of 2019, the tax years that remain subject to examination begins with 2016.

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$74.8$48.3$26.6$25.6$24.2$1.42
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$67.6$46.1$21.5$27.2$26.7$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$51.6$33.0$18.6$27.2$27.7$0.56
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$51.1$27.1$23.9$26.4$25.9$0.46
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.6$18.8$21.9$24.4$22.7$1.65
2019Detailed filing. Detailed filing data is available for this year.$30.4$10.5$19.9$23.3$23.8$0.48
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.4$9.35$20.0$22.7$22.5$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.9$8.02$19.9$23.3$22.6$0.70
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.2$7.30$18.9$37.4$22.7$14.7
2015Detailed filing. Detailed filing data is available for this year.$9.30$5.06$4.24$21.4$23.5$2.05
2014Detailed filing. Detailed filing data is available for this year.$11.6$5.36$6.29$23.0$24.1$1.13
2013Summary only. Only limited summary data is available for this year.$13.4$5.99$7.42$24.8$25.1$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.9$8.21$7.73$24.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.6$8.70$7.89$23.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.0$7.46$8.57$20.6