Civic Intelligence

Cook Inlet Academy

990 • Fiscal year 2020 • EIN 92-0044822

Jul 01, 2019 to Jun 30, 2020 • Filed on May 13, 2021

45872 Kalifornsky Beach RoadSoldotna, AK 99669

(907) 262-5101

Siviq Scores

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

Liabilities / Assets

46th percentile

0.03x

Higher debt load relative to assets than 46% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.03x

Higher debt load relative to revenue than 43% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

52nd percentile

7.1%

Higher net margin than 52% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

67th percentile

$51,608

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

52nd percentile

7.5%

Faster asset growth than 52% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

67th percentile

11%

Faster revenue growth than 67% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$843,111

Up $58,968 (+7.5%) from 2019

Net Assets

Up

$818,295

Up $61,846 (+8.2%) from 2019

Liabilities

Down

$24,816

Down $2,878 (-10%) from 2019

Revenue

Up

$873,164

Up $87,665 (+11%) from 2019

Expenses

Down

$811,318

Down $30,317 (-3.6%) from 2019

Net Income

Up

$61,846

Up $117,982 (+210%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,473,918Liabilities 2011: $0Net Assets 2011: $1,473,9182011Assets 2012: $1,373,560Liabilities 2012: $5,533Net Assets 2012: $1,368,0272012Assets 2013: $1,307,690Liabilities 2013: $5,875Net Assets 2013: $1,301,8152013Assets 2014: $1,215,280Liabilities 2014: $24,248Net Assets 2014: $1,190,9322014Assets 2015: $1,100,588Liabilities 2015: $25,779Net Assets 2015: $1,074,8092015Assets 2016: $932,482Liabilities 2016: $5,706Net Assets 2016: $926,7762016Assets 2017: $893,431Liabilities 2017: $5,131Net Assets 2017: $888,3002017Assets 2018: $823,445Liabilities 2018: $10,860Net Assets 2018: $812,5852018Assets 2019: $784,143Liabilities 2019: $27,694Net Assets 2019: $756,4492019Assets 2020: $843,111Liabilities 2020: $24,816Net Assets 2020: $818,2952020Assets 2021: $870,725Liabilities 2021: $53,310Net Assets 2021: $817,4152021Assets 2022: $924,393Liabilities 2022: $52,645Net Assets 2022: $871,7482022Assets 2023: $931,766Liabilities 2023: $69,442Net Assets 2023: $862,3242023Assets 2024: $830,456Liabilities 2024: $79,377Net Assets 2024: $751,0792024

Highlighted filing

2020

Assets$843,111
Liabilities$24,816
Net Assets$818,295

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,013,520Expenses 2011: $1,001,942Net Income 2011: $11,5782011Revenue 2012: $927,162Expenses 2012: $1,033,053Net Income 2012: -$105,8912012Revenue 2013: $995,969Expenses 2013: $1,062,181Net Income 2013: -$66,2122013Revenue 2014: $1,067,534Expenses 2014: $1,157,441Net Income 2014: -$89,9072014Revenue 2015: $1,026,297Expenses 2015: $1,142,420Net Income 2015: -$116,1232015Revenue 2016: $872,602Expenses 2016: $1,020,635Net Income 2016: -$148,0332016Revenue 2017: $926,911Expenses 2017: $955,696Net Income 2017: -$28,7852017Revenue 2018: $814,302Expenses 2018: $890,017Net Income 2018: -$75,7152018Revenue 2019: $785,499Expenses 2019: $841,635Net Income 2019: -$56,1362019Revenue 2020: $873,164Expenses 2020: $811,318Net Income 2020: $61,8462020Revenue 2021: $905,874Expenses 2021: $906,754Net Income 2021: -$8802021Revenue 2022: $1,251,119Expenses 2022: $1,196,786Net Income 2022: $54,3332022Revenue 2023: $1,335,339Expenses 2023: $1,344,763Net Income 2023: -$9,4242023Revenue 2024: $1,090,857Expenses 2024: $1,202,102Net Income 2024: -$111,2452024

Highlighted filing

2020

Revenue$873,164
Expenses$811,318
Net Income$61,846
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 13, 2021
Return Version
2019v5.0
Gross Receipts
$873,164
Mission and Program Overview

Mission

CHRISTIAN SCHOOL

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$582,317$511,115▼ $71,202
Cash and Non-Interest-Bearing Accounts$59,479$228,051▲ $168,572
Savings and Temporary Cash Investments$84,934$43,512▼ $41,422
Accounts Receivable-$3,321-
Prepaid Expenses and Deferred Charges$300$0▼ $300
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-
Total Assets$784,143$843,111▲ $58,968
Other Assets Total$57,113$57,112▼ $1
Liabilities
Accounts Payable and Accrued Expenses$10,216$17,746▲ $7,530
Deferred Revenue$17,478$7,070▼ $10,408
Total Liabilities$27,694$24,816▼ $2,878
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$756,449$818,295▲ $61,846
Total Net Assets Fund Balance$756,449$818,295▲ $61,846
Total Liabilities and Net Assets / Fund Balance$784,143$843,111▲ $58,968

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$325,565$1,199,277$1,524,842
Land$180,420-$180,420
Equipment$3,215$91,609$94,824
Other Land Buildings$1,915$88,853$90,768
Other Assets Org$2--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ronald GhermanPrincipalFT$51,608$51,608

Board Members and Trustees

NameTitle
Kristi DillinghamPresident
Melissa SmithVice President
Karen McgahanDirector
Jennifer HenrySecretary
Chad CraggTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$44,914
Program Service Revenue
$728,582
Investment Income
$394
Other Revenue
$99,274
All Other Contributions
$44,914
Change in Net Assets
$61,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$484,935
Other Expenses$326,383
Total Fundraising Expense$38,627
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$318,295$77,779$2,792$398,866
Depreciation Depletion$67,642$3,560-$71,202
Current Officers, Directors, Trustees, and Key Employees$41,183$10,064$361$51,608
All Other Expenses$44,311--$44,311
Occupancy$40,229$2,118-$42,347
Payroll Taxes$27,500$6,720$241$34,461
Other Expenses$36,613$28,112$27,643$27,643
Insurance$22,291--$22,291
Office Expenses$9,013$1,002-$10,015
Information Technology$3,512$390-$3,902
Total Functional Expenses$642,946$129,745$38,627$811,318
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$75,489
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$75,489$75,489-$75,489
Total Events$75,489$75,489-$75,489
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
Backup withholding compliance
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
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 11B: Form 990 Review Process

Form 990 is reviewed by full board at meeting prior to filing

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

Conflict of interest policy is reviewed annually with board of directors and employees.

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

Salaries are evaluated annually by the board

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Cook Inlet Academy
EIN
92-0044822
Phone
9072625101
Address
45872 KALIFORNSKY BEACH ROAD, SOLDOTNA, AK 99669

Signing Officer

Name
Kristi Dillingham
Title
President
Signed
2021-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristi Dillingham
Formed
1972
Legal Domicile
Ak
Voting Board Members
5
Independent Board Members
5
Employees
35
Volunteers
40

Preparer

Firm
Lambe Tuter & Associates Apc
Address
189 S Binkley Ste 201, Soldotna, AK 99669
Preparer
Stephanie J Lambe CPA
Phone
9072629123
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt065672
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0558
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0400873
IRS990/PYOtherRevenueAmt028371
IRS990/PYProgramServiceRevenueAmt0690898
IRS990/PYRevenuesLessExpensesAmt0-56136
IRS990/PYSalariesCompEmpBnftPaidAmt0440762
IRS990/PYTotalExpensesAmt0841635
IRS990/PYTotalRevenueAmt0785499
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt061846
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt023785
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0728582
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt084934
IRS990/SavingsAndTempCashInvstGrp/EOYAmt043512
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0325565
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01199277
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01524842
IRS990ScheduleD/EquipmentGrp/BookValueAmt03215
IRS990ScheduleD/EquipmentGrp/DepreciationAmt091609
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094824
IRS990ScheduleD/LandGrp/BookValueAmt0180420
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0180420
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt057110
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ARTWORK
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Rounding
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01915
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt088853
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt090768
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0511115
IRS990ScheduleD/TotalBookValueOtherAssetsAmt057112
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S NONDISCRIMINATORY POLICY IS INCLUDED IN THE INFORMATION PACKETS SENT TO PROSPECTIVE STUDENTS, COMMUNICATED VERBALLY AND ON THE SCHOOL'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO OFFICIAL RECORDS ARE KEPT OF STUDENT BODY RACIAL COMPOSTION NOR IS RACE THE BASIS FOR SCHOLARSHIP OR FINANCIAL AID AWARDS. CIA DOES NOT SOLICIT FUNDS THROUGH WRITTEN MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt075489
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt075489
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt075489
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt075489
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt075489
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY FULL BOARD AT MEETING PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH BOARD OF DIRECTORS AND EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES ARE EVALUATED ANNUALLY BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0784143
IRS990/TotalAssetsEOYAmt0843111
IRS990/TotalAssetsGrp/BOYAmt0784143
IRS990/TotalAssetsGrp/EOYAmt0843111
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt044914
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt038627
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129745
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0642946
IRS990/TotalFunctionalExpensesGrp/TotalAmt0811318
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027694
IRS990/TotalLiabilitiesEOYAmt024816
IRS990/TotalLiabilitiesGrp/BOYAmt027694
IRS990/TotalLiabilitiesGrp/EOYAmt024816
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0756449
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0818295
IRS990/TotalProgramServiceExpensesAmt0642946
IRS990/TotalProgramServiceRevenueAmt0728582
IRS990/TotalReportableCompFromOrgAmt051608
IRS990/TotalRevenueGrp/ExclusionAmt024179
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0728582
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0873164
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0784143
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0843111
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt045872 KALIFORNSKY BEACH ROAD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.08$0.75$1.09$1.20$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.07$0.86$1.34$1.34$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.05$0.87$1.25$1.20$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.05$0.82$0.91$0.91$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.84$0.02$0.82$0.87$0.81$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.03$0.76$0.79$0.84$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.01$0.81$0.81$0.89$0.08
2017Summary only. Only limited summary data is available for this year.$0.89$0.01$0.89$0.93$0.96$0.03
2016Summary only. Only limited summary data is available for this year.$0.93$0.01$0.93$0.87$1.02$0.15
2015Summary only. Only limited summary data is available for this year.$1.10$0.03$1.07$1.03$1.14$0.12
2014Summary only. Only limited summary data is available for this year.$1.22$0.02$1.19$1.07$1.16$0.09
2013Summary only. Only limited summary data is available for this year.$1.31$0.01$1.30$1.00$1.06$0.07
2012Summary only. Only limited summary data is available for this year.$1.37$0.01$1.37$0.93$1.03$0.11
2011Summary only. Only limited summary data is available for this year.$1.47$0.00$1.47$1.01$1.00$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $500k-$1M nonprofits