Civic Intelligence

Kenai Peninsula Educational Support Assc

990 • Fiscal year 2018 • EIN 92-0063953

Sep 01, 2017 to Aug 31, 2018 • Filed on Nov 07, 2019

Organization ProfileN/A
PO Box 198Soldotna, AK 99669

(907) 398-4263

Siviq Scores

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

Liabilities / Assets

95th percentile

0.34x

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

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

95th percentile

0.31x

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

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Net Margin

19th percentile

-9.7%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Top Officer Pay

91st percentile

$49,738

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Asset Growth

86th percentile

25%

Faster asset growth than 86% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

33rd percentile

-3.6%

Faster revenue growth than 33% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$324,529

Up $64,995 (+25%) from 2017

Net Assets

Down

$213,858

Down $34,436 (-14%) from 2017

Liabilities

Up

$110,671

Up $99,431 (+885%) from 2017

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin19th percentile

Revenue

Down

$356,311

Down $13,194 (-3.6%) from 2017

Expenses

Up

$390,747

Up $45,978 (+13%) from 2017

Net Income

Down

-$34,436

Down $59,172 (-239%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

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

$400K$300K$200K$100K$0Assets 2011: $351,214Liabilities 2011: $0Net Assets 2011: $351,2142011Assets 2012: $373,192Liabilities 2012: $295Net Assets 2012: $372,8972012Assets 2014: $347,640Liabilities 2014: $9,608Net Assets 2014: $338,0322014Assets 2015: $297,044Liabilities 2015: $25,215Net Assets 2015: $271,8292015Assets 2016: $231,675Liabilities 2016: $8,117Net Assets 2016: $223,5582016Assets 2017: $259,534Liabilities 2017: $11,240Net Assets 2017: $248,2942017Assets 2018: $324,529Liabilities 2018: $110,671Net Assets 2018: $213,8582018Assets 2021: $143,852Liabilities 2021: $69Net Assets 2021: $143,7832021Assets 2022: $146,955Net Assets 2022: $146,9552022Assets 2024: $164,473Net Assets 2024: $164,4732024

Highlighted filing

2018

Assets$324,529
Liabilities$110,671
Net Assets$213,858
Open 2018 Filing

Operations Trend

Revenue Growth33rd percentile

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

$400K$200K$0-$200KExpenses 2011: $239,3262011Expenses 2012: $256,9572012Revenue 2014: $203,713Expenses 2014: $242,884Net Income 2014: -$39,1712014Revenue 2015: $312,079Expenses 2015: $378,282Net Income 2015: -$66,2032015Revenue 2016: $315,536Expenses 2016: $363,685Net Income 2016: -$48,1492016Revenue 2017: $369,505Expenses 2017: $344,769Net Income 2017: $24,7362017Revenue 2018: $356,311Expenses 2018: $390,747Net Income 2018: -$34,4362018Revenue 2021: $185,669Expenses 2021: $191,772Net Income 2021: -$6,1032021Revenue 2022: $162,793Expenses 2022: $159,621Net Income 2022: $3,1722022Revenue 2024: $146,171Expenses 2024: $144,694Net Income 2024: $1,4772024

Highlighted filing

2018

Revenue$356,311
Expenses$390,747
Net Income-$34,436
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Nov 7, 2019
Return Version
2017v2.2
Gross Receipts
$356,311
Mission and Program Overview

Mission

Promote educational well being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$142,615$207,190▲ $64,575
Savings and Temporary Cash Investments$116,919$117,339▲ $420
Accounts Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$259,534$324,529▲ $64,995
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,930$107,828▲ $104,898
Other Liabilities$8,310$2,843▼ $5,467
Total Liabilities$11,240$110,671▲ $99,431
Net Assets / Fund Balance
Unrestricted Net Assets$248,294$213,858▼ $34,436
Total Net Assets Fund Balance$248,294$213,858▼ $34,436
Total Liabilities and Net Assets / Fund Balance$259,534$324,529▲ $64,995

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$16,510$16,510
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rachel SinclairPresidentFT$49,738$49,738

Board Members and Trustees

NameTitle
Tim CroninParliamentarian
Lisa ArchulettaRep Area 1
Hena KonevRep Area 2
Connie FergusonRep Area 4
Rochelle BrennerRep Area 5
Leilani JolliffeSecretary
Anne MccabeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$332,862
Program Service Revenue
$18,808
Investment Income
$463
Other Revenue
$4,178
Change in Net Assets
$-34,436

Audited Revenue Reconciliation

Revenue per Audited Statements
$356,311
Total Revenue per Audited Statements
$356,311
Total Revenue per Form 990
$356,311
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$312,788
Salaries, Compensation, and Employee Benefits$77,959
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$238,440--$238,440
Current Officers, Directors, Trustees, and Key Employees$49,738--$49,738
Other Employee Benefits$26,970--$26,970
Conferences and Meetings$21,686--$21,686
Travel$14,926--$14,926
Fees for Services Accounting-$10,280-$10,280
All Other Expenses$1,225$4,004-$5,229
Occupancy-$4,725-$4,725
Other Expenses$3,945$3,062-$3,062
Office Expenses-$1,730-$1,730
Payroll Taxes$1,251--$1,251
Advertising-$494-$494
Total Functional Expenses$358,181$32,566$0$390,747

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$390,747
Total Expenses per Audited Statements$390,747
Total Expenses per Form 990$390,747
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,843
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

“The return is reviewed by the Treasurer before filing.”

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

“AVAILABLE ON REQUEST”

Filing and Contact Details

Filer

Filer Name
Kenai Peninsula Educational Support Assc
EIN
92-0063953
Address
PO Box 198, Soldotna, AK 99669

Signing Officer

Name
Rachel Sinclair
Title
President
Signed
2019-11-07
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Ak
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
9

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

“The 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 and state incomes taxes, any income derived from unrelated business activities is subject to the requirement 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 accrued on any unrecognized tax benefits as interest expense and other expense, respectively. With few exceptions, the Association is no longer subject to examinations by federal tax authorities for years ending prior to 2015. Management has not taken any uncertain tax positions.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0116919
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0117339
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016510
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016510
IRS990ScheduleD/ExpensesSubtotalAmt0390747
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02843
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/RevenueSubtotalAmt0356311
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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 and state incomes taxes, any income derived from unrelated business activities is subject to the requirement 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 accrued on any unrecognized tax benefits as interest expense and other expense, respectively. With few exceptions, the Association is no longer subject to examinations by federal tax authorities for years ending prior to 2015. Management has not taken any uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0390747
IRS990ScheduleD/TotalLiabilityAmt02843
IRS990ScheduleD/TotalRevenuePerForm990Amt0356311
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0356311
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0390747
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The return is reviewed by the Treasurer before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0259534
IRS990/TotalAssetsEOYAmt0324529
IRS990/TotalAssetsGrp/BOYAmt0259534
IRS990/TotalAssetsGrp/EOYAmt0324529
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0332862
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032566
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0358181
IRS990/TotalFunctionalExpensesGrp/TotalAmt0390747
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011240
IRS990/TotalLiabilitiesEOYAmt0110671
IRS990/TotalLiabilitiesGrp/BOYAmt011240
IRS990/TotalLiabilitiesGrp/EOYAmt0110671
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0248294
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0213858
IRS990/TotalProgramServiceExpensesAmt0358181
IRS990/TotalProgramServiceRevenueAmt018808
IRS990/TotalReportableCompFromOrgAmt049738
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt023449
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0356311
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0259534
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0324529
IRS990/TravelGrp/ProgramServicesAmt014926
IRS990/TravelGrp/TotalAmt014926
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0248294
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0213858
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Rachel Sinclair
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kenai Peninsula Educational Support Assc
ReturnHeader/Filer/BusinessNameControlTxt0KENA
ReturnHeader/Filer/EIN0920063953
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 198
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/ReturnTs02019-11-07T16:32:11-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-09-01
ReturnHeader/TaxPeriodEndDt02018-08-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$324,529
Liabilities
$110,671
Net assets
$213,858
Revenue
$356,311
Expenses
$390,747
Net income
-$34,436
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.64$1.64$1.46$1.45$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$1.47$1.63$1.60$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.00$1.44$1.86$1.92$0.06
2018Detailed filing. Detailed filing data is available for this year.$3.25$1.11$2.14$3.56$3.91$0.34
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.11$2.48$3.70$3.45$0.25
2016Detailed filing. Detailed filing data is available for this year.$2.32$0.08$2.24$3.16$3.64$0.48
2015Detailed filing. Detailed filing data is available for this year.$2.97$0.25$2.72$3.12$3.78$0.66
2014Detailed filing. Detailed filing data is available for this year.$3.48$0.10$3.38$2.04$2.43$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.00$3.73$2.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$0.00$3.51$2.39