Civic Intelligence

Kawerak Inc.

990 • Fiscal year 2014 • EIN 92-0047009

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 12, 2015

PO Box 948Nome, AK 99762

(907) 443-5231

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.54x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

58th percentile

0.44x

Higher debt load relative to revenue than 58% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Net Margin

45th percentile

2.1%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

42nd percentile

$212,747

Higher top officer pay than 42% of similar nonprofits.

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

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Asset Growth

10th percentile

-6.4%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

61st percentile

7.6%

Faster revenue growth than 61% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Assets

Down

$23,905,293

Down $1,636,668 (-6.4%) from 2013

Net Assets

Up

$11,050,562

Up $623,410 (+6.0%) from 2013

Liabilities

Down

$12,854,731

Down $2,260,078 (-15%) from 2013

Revenue

Up

$29,104,014

Up $2,063,415 (+7.6%) from 2013

Expenses

Up

$28,480,604

Up $1,334,986 (+4.9%) from 2013

Net Income

Up

$623,410

Up $728,429 (+694%) from 2013

Historical Trend

Balance Sheet Trend

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

$100M$50M$0Assets 2010: $20,346,923Liabilities 2010: $9,350,407Net Assets 2010: $10,996,5162010Assets 2011: $22,672,088Liabilities 2011: $12,457,935Net Assets 2011: $10,214,1532011Assets 2012: $22,751,599Liabilities 2012: $12,219,428Net Assets 2012: $10,532,1712012Assets 2013: $25,541,961Liabilities 2013: $15,114,809Net Assets 2013: $10,427,1522013Assets 2014: $23,905,293Liabilities 2014: $12,854,731Net Assets 2014: $11,050,5622014Assets 2015: $25,083,752Liabilities 2015: $14,071,718Net Assets 2015: $11,012,0342015Assets 2016: $42,300,768Liabilities 2016: $18,746,838Net Assets 2016: $23,553,9302016Assets 2017: $42,136,216Liabilities 2017: $19,065,644Net Assets 2017: $23,070,5722017Assets 2018: $46,701,065Liabilities 2018: $22,176,133Net Assets 2018: $24,524,9322018Assets 2019: $46,914,218Liabilities 2019: $20,438,593Net Assets 2019: $26,475,6252019Assets 2020: $61,502,576Liabilities 2020: $34,807,959Net Assets 2020: $26,694,6172020Assets 2021: $87,695,428Liabilities 2021: $49,381,098Net Assets 2021: $38,314,3302021Assets 2022: $98,128,143Liabilities 2022: $47,180,527Net Assets 2022: $50,947,6162022Assets 2023: $96,501,696Liabilities 2023: $46,254,904Net Assets 2023: $50,246,7922023Assets 2024: $96,964,582Liabilities 2024: $45,511,029Net Assets 2024: $51,453,5532024

Highlighted filing

2014

Assets$23,905,293
Liabilities$12,854,731
Net Assets$11,050,562

Operations Trend

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

$100M$50M$0-$50MExpenses 2010: $36,778,6012010Expenses 2011: $24,640,3452011Expenses 2012: $28,725,3172012Revenue 2013: $27,040,599Expenses 2013: $27,145,618Net Income 2013: -$105,0192013Revenue 2014: $29,104,014Expenses 2014: $28,480,604Net Income 2014: $623,4102014Revenue 2015: $25,493,122Expenses 2015: $25,531,650Net Income 2015: -$38,5282015Revenue 2016: $45,503,204Expenses 2016: $32,972,299Net Income 2016: $12,530,9052016Revenue 2017: $27,162,320Expenses 2017: $28,199,869Net Income 2017: -$1,037,5492017Revenue 2018: $39,263,585Expenses 2018: $37,188,381Net Income 2018: $2,075,2042018Revenue 2019: $37,974,578Expenses 2019: $36,771,944Net Income 2019: $1,202,6342019Revenue 2020: $32,064,437Expenses 2020: $32,301,358Net Income 2020: -$236,9212020Revenue 2021: $57,197,232Expenses 2021: $45,948,341Net Income 2021: $11,248,8912021Revenue 2022: $68,440,519Expenses 2022: $54,418,416Net Income 2022: $14,022,1032022Revenue 2023: $56,234,294Expenses 2023: $56,884,891Net Income 2023: -$650,5972023Revenue 2024: $86,867,929Expenses 2024: $86,167,052Net Income 2024: $700,8772024

Highlighted filing

2014

Revenue$29,104,014
Expenses$28,480,604
Net Income$623,410
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 12, 2015
Return Version
2014v5.0
Gross Receipts
$29,109,425
Mission and Program Overview

Mission

Promote the social and economic welfare of members of iras and traditional councils

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$13,303,636$10,410,019▼ $2,893,617
Land, Buildings, and Equipment, Net$7,097,367$6,962,114▼ $135,253
Investments Program Related$3,197,872$3,715,842▲ $517,970
Pledges and Grants Receivable$1,318,309$1,974,765▲ $656,456
Accounts Receivable$258,597$390,904▲ $132,307
Prepaid Expenses and Deferred Charges$260,282$225,151▼ $35,131
Inventories for Sale or Use$36,441$41,266▲ $4,825
Total Assets$25,541,961$23,905,293▼ $1,636,668
Other Assets Total$69,457$185,232▲ $115,775
Liabilities
Deferred Revenue$10,970,940$8,863,303▼ $2,107,637
Accounts Payable and Accrued Expenses$1,726,844$1,574,356▼ $152,488
Mortgage Notes Payable Secured by Investment Property$1,428,667$1,316,667▼ $112,000
Other Liabilities$988,358$1,100,405▲ $112,047
Total Liabilities$15,114,809$12,854,731▼ $2,260,078
Net Assets / Fund Balance
Unrestricted Net Assets$10,258,717$10,676,213▲ $417,496
Temporarily Rstr Net Assets$168,435$374,349▲ $205,914
Total Net Assets Fund Balance$10,427,152$11,050,562▲ $623,410
Total Liabilities and Net Assets / Fund Balance$25,541,961$23,905,293▼ $1,636,668

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,187,656$4,163,221$9,350,877
Equipment$768,144$959,225$1,727,369
Other Land Buildings$346,431$321,479$667,910
Land$659,883-$659,883
Investment Program Related Org$457,646--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donna RayCFOFT$182,396$30,351$212,747
Melanie BahnkePresidentFT$182,845$24,015$206,860
John BioffGeneral CounFT$157,020$19,817$176,837
John BioffGeneral Counsel-$151,567$25,270$176,837
Mary DavidExec Vice PrFT$132,201$23,709$155,910
Mary DavidExec Vice President-$114,448$41,462$155,910
Joel CraftDiv Vice PreFT$113,978$28,398$142,376
Denise MichelsPd of TranspFT$120,686$15,465$136,151
Rose FosdickDiv VPFT$109,895$22,147$132,042
Robert KeithChairman-$9,700-$9,700
Merlin KoonookaTreasurer-$4,550-$4,550
Eddie Ungott2nd Vice CHA-$4,300-$4,300
Kirsten TimbersDirector-$3,850-$3,850
Frank KatchatagSecretary-$3,700-$3,700
Wesley G OkbaokSgt at Arms-$3,700-$3,700
Chase Gray1st Vice CHA-$3,250-$3,250
Charlie FitkaDirector-$2,300-$2,300
Axel JacksonDirector-$2,200-$2,200
Irene AukongakDirector-$2,200-$2,200
Johanna CheemukDirector-$2,200-$2,200
Johnson EningowukDirector-$2,200-$2,200
Larry KavaDirector-$2,200-$2,200
Willa AshenfelterDirector-$2,200-$2,200
Thomas KirkDirector-$2,000-$2,000
Leona MayacAlt Director-$1,900-$1,900
Andrea OkpealukDirector-$1,400-$1,400
Anna M OxereokAlt Director-$1,200-$1,200
Henry TitusAlt Director-$1,200-$1,200
Lucy OquillukDirector-$1,200-$1,200
Mary CarterDirector-$1,200-$1,200
Steward TocktooDirector-$1,200-$1,200
Albert OquillukAlt Director-$1,000-$1,000
Elvina NaranjoAlt Director-$1,000-$1,000
Robert TokeinnaAlt Director-$1,000-$1,000
Sarah AhnangnatogukAlt Director-$1,000-$1,000
Sharon SparksAlt Director-$1,000-$1,000
Alfred SahlinAlt Director-$600-$600
Benny PiscoyaAlt Director-$600-$600
Emily HughesDirector-$600-$600

Highest Paid Contractors

ContractorServicesLocationCompensation
Tumet Industries LLCConstructionPO BOX 1509, Nome, AK 99762$5,136,538
Mcknight & AssociatesEngineeringPO BOX 5, Fosston, MN 56542$833,485
Alaska Logistics LLCMarine TransporPO BOX 3512, Seattle, WA 98124$393,420
Bristol EnvironmentalConstruction110 FRONT ST 300, Nome, AK 99762$331,740
Bering Straits Development CompanyConstruction-$275,914
Revenue and Support

Revenue Composition

Contributions and Grants
$27,759,855
Program Service Revenue
$538,991
Investment Income
$282
Other Revenue
$804,886
All Other Contributions
$1,084,744
Change in Net Assets
$623,410

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,104,014
Revenue Not Reported on Form 990
$7,239
Total Revenue per Audited Statements
$29,111,253
Total Revenue per Form 990
$29,104,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,249,469
Other Expenses$12,584,122
Grants and Similar Amounts Paid$2,647,013
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,985,888$2,562,379-$9,548,267
Grants to Domestic Orgs$1,868,152--$1,868,152
Other Employee Benefits$1,351,473$432,478-$1,783,951
Travel$843,380$199,307-$1,042,687
Occupancy$469,372$502,467-$971,839
Payroll Taxes$580,601$244,645-$825,246
Office Expenses$486,784$321,148-$807,932
Grants to Domestic Individuals$778,861--$778,861
Depreciation Depletion$329,195$316,289-$645,484
Pension Plan Contributions$459,967$128,569-$588,536
Current Officers, Directors, Trustees, and Key Employees$3,052$500,417-$503,469
Insurance$118,062$57,881-$175,943
Fees for Services Other$135,663--$135,663
Fees for Services Accounting-$96,233-$96,233
Information Technology$14,775$76,494-$91,269
Conferences and Meetings$44,852$12,241-$57,093
Fees for Services Legal$19,510$4,031-$23,541
Advertising$10,734$2,492-$13,226
Other Expenses$3,487$8,385-$11,872
Total Functional Expenses$22,621,660$5,858,944$0$28,480,604

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$28,487,843
Expenses per Audited Statements$28,480,604
Total Expenses per Form 990$28,480,604
Expenses Not Reported on Form 990$7,239
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Native Village of StmichaelSt Michael, AKGovFederal Pass Through$159,549
Native Village of ElimElim, AKGovFederal Pass Through$142,857
Village of SolomonNome, AKGovFederal Pass Through$116,340
Stebbins Community AssociationStebbins, AKGovFederal Pass Through$111,207
Native Village WalesWales, AKGovFederal Pass Through$109,158
Native Village of ShishmarefShishmaref, AKGovFederal Pass Through$105,262
Native Village of UnalakleetUnalakleet, AKGovFederal Pass Through$100,889
Native Village of TellerTeller, AKGovFederal Pass Through$96,104
Native Village of CouncilNome, AKGovFederal Pass Through$95,582
Native Village of ShaktoolikShaktoolik, AKGovFederal Pass Through$92,940
Native Village of Brevig MissionBreving Mission, AKGovFederal Pass Through$84,568
Native Village of KoyukKoyuk, AKGovFederal Pass Through$84,154
King Island Native CommunityNome, AKGovFederal Pass Through$82,341
Native Village of DiomedeDiomede, AKGovFederal Pass Through$81,361
Native Village of White MountainWhite Mountain, AKGovFederal Pass Through$81,154
NATIVE VILLAGE OF MARY'S IGLOOTeller, AKGovFederal Pass Through$80,966
City of KoyukKoyuk, AKGov-$70,050
Native Village of SavoongaSavoonga, AKGovFederal Pass Through$70,020
Chinik Eskimo CommunityGolovin, AKGovFederal Pass Through$69,781
Bering Straits FoundationNome, AK501c3-$20,000
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
-LLC MemberConstruction VendorNo$5,136,538
-LLC MemberInvestmentYes$3,258,196
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Income Taxes$862,915
Federal Taxes Payable$216,655
State Taxes Payable$20,835
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
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, Page 6, Part VI, Line 11B

Form 990 is initially reviewed by the organization's cfo, then it is forwarded to the audit committee to review and approve.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest forms filled out initially and annually. Regular monitoring at quarterly board meetings.

Form 990, Page 6, Part VI, Line 15A

Compensation for organization's president and chief financial officer is reviewed by and approved by the executive committee. Comparability studies have been done to support their salaries.

Form 990, Page 6, Part VI, Line 15B

In determining the starting pay rate for new employees, the human resources department completes a slotting form. The starting salary is based on the employee's qualifications, comparable work experience, educational accomplishments, and the salary range as outlined in the job description. New employees who exceed qualifications, because of comparable experience, or the higher education they possess, may be afforded a step increase for every two years of responsible work experience/educational attainment in the field, up to a total of 10 years, at the time of their initial hire. The starting salary is based on the total for years/months of comparable work experience and the total for the appropriate educational accomplishments. For those employees with ten (10) plus years of comparable work experience and a college degree, a step is added to the final salary figure as follows: aa - one step, bachelor's degree - 2 steps, and master's degree - 3 steps. A new employee with a degree unrelated to the field receives up to half the total years of educational accomplishment. The employee's previous work experience in a comparable position must be documented in the employment history section of the kawerak employment application. It is the responsibility of the employee to ensure that their complete work history is documented in their employment application. Once initial slotting has been approved, and the employee accepts the position, it is not subject to re-slotting at a later date, unless it is determined by the hr department that an error has been made in the slotting process. If an employee's work history is unrelated to the field, but some skills required to perform the job are similar, only one half the total years of experience in the position will be counted toward determining the starting salary. Human resources completes the initial slotting recommendation form based on the employment history and educational background of the applicant and forwards a recommended starting salary, with the hire recommendation to the president for approval. The supervisor may request to see the recommended starting salary prior to the president's review. The president or their designee approves the recommended starting salary by signing the personnel action form. Only upon approval by the president, may a supervisor offer the position/salary to the prospective employee. A personnel action form with the starting salary is processed by human resources and signed by appropriate staff and distributed upon completion to payroll, the immediate supervisor, and the employee.

Form 990, Page 6, Part VI, Line 19

All organization's governing documents, conflict of interest policy and financial statements are available upon request.

Form 990, Part VII

Members on list include board members and their alternates.

Filing and Contact Details

Filer

Filer Name
Kawerak Inc
EIN
92-0047009
Phone
9074435231
Address
PO BOX 948, NOME, AK 99762

Signing Officer

Name
Melanie Bahnke
Title
President
Phone
9074435231
Signed
2015-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Bahnke
Formed
1973
Legal Domicile
Ak
Voting Board Members
23
Independent Board Members
23
Employees
319
Volunteers
150

Preparer

Firm
Kohler Schmitt & Hutchison Pc
Address
PO BOX 70607, FAIRBANKS, AK 99707-0607
Preparer
Elaine Williamson
Phone
9074566676
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers are for the head start programs.

Form 990, Page 2, Part III, Line 4D

Education, employment and training division: the eet division is designed to provide support and assistance to tribal members seeking job training or continuing their education. Natural resources division: the natural resources division conducts research projects and advocates for natural resources including land, fish, animal, and birds in the bering strait region. Administration division: the administration division oversees operations, develops strategic actions, and facilitates interagency partnerships.

Form 990, Part XI, Line 9

Merchandise expense 5,411 merchandise expense -5,411

Financial Statement Notes

Schedule D, Page 1, Part III, Line 1A

Kawerak's financial statement note with regard to collections is as follows: kawerak does not capitalize works of art.

Schedule D, Page 2, Part III, Line 4

Kawerak's museum collections comprise of more than 100 ethnographic objects and works of alaska native art, including artifacts, paintings, sculpture, pottery, handicrafts, and educational materials related to the indigenous people of the bering strait region. The collections are maintained for public exhibition, education, preservation and research in furtherance of public service, rather than for financial gain. The museum collections, acquired through purchase or donation, are not recognized as assets by kawerak in its financial statements. Kawerak does not currently sell any museum art or collections, and all collection purchases are recorded as decreases in unrestricted museum program funds or in temporarily restricted net assets, such as grants or donations received specifically for the purpose of purchasing the artwork. The approximately 100 objects in kawerak's museum collections reflect the cultures, traditions and ingenuity of indigenous peoples of the bering strait region, and are used for public programming, permanent and traveling exhibits, and to document and preserve the cultural history of the region. Their purpose is educational and they support the core mission of the museum program to interpret the cultural history of this region, and preserve and share cultural heritage materials, for the enrichment of present and future generations.

Schedule D, Page 3, Part X

Fasb asc 740 accounting for uncertainty in income taxes requires kawerak to recognize a liability for uncertain tax positions where a liability would more likely than not be assessed by a taxing authority. Recognition of a liability, if any, is subject to estimation and management judgment. No liabilities have been recognized in the 2014 financial statements. With few exceptions, kawerak is no longer subject to u.s. Federal or state income tax examinations by tax authorities for years before 2011.

Schedule D, Page 4, Part XI, Line 2D

Merchandise expense 5,411

Schedule D, Page 4, Part XII, Line 2D

Merchandise expense 5,411

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$97.0$45.5$51.5$86.9$86.2$0.70
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$96.5$46.3$50.2$56.2$56.9$0.65
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$98.1$47.2$50.9$68.4$54.4$14.0
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$87.7$49.4$38.3$57.2$45.9$11.2
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.5$34.8$26.7$32.1$32.3$0.24
2019Detailed filing. Detailed filing data is available for this year.$46.9$20.4$26.5$38.0$36.8$1.20
2018Detailed filing. Detailed filing data is available for this year.$46.7$22.2$24.5$39.3$37.2$2.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.1$19.1$23.1$27.2$28.2$1.04
2016Detailed filing. Detailed filing data is available for this year.$42.3$18.7$23.6$45.5$33.0$12.5
2015Detailed filing. Detailed filing data is available for this year.$25.1$14.1$11.0$25.5$25.5$0.04
2014Detailed filing. Detailed filing data is available for this year.$23.9$12.9$11.1$29.1$28.5$0.62
2013Detailed filing. Detailed filing data is available for this year.$25.5$15.1$10.4$27.0$27.1$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.8$12.2$10.5$28.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.7$12.5$10.2$24.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.3$9.35$11.0$36.8