Civic Intelligence

Kenai Peninsula Educational Support Assc

990 • Fiscal year 2019 • EIN 92-0063953

Sep 01, 2018 to Aug 31, 2019 • Filed on Jul 15, 2020

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

92nd percentile

0.20x

Higher debt load relative to assets than 92% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

92nd percentile

0.17x

Higher debt load relative to revenue than 92% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Net Margin

16th percentile

-11%

Higher net margin than 16% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Top Officer Pay

91st percentile

$48,705

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Asset Growth

7th percentile

-29%

Faster asset growth than 7% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

9th percentile

-24%

Faster revenue growth than 9% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$229,497

Down $95,032 (-29%) from 2018

Net Assets

Down

$182,689

Down $31,169 (-15%) from 2018

Liabilities

Down

$46,808

Down $63,863 (-58%) from 2018

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin16th percentile

Revenue

Down

$271,915

Down $84,396 (-24%) from 2018

Expenses

Down

$303,084

Down $87,663 (-22%) from 2018

Net Income

Up

-$31,169

Up $3,267 (+9.5%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth7th 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 2019: $229,497Liabilities 2019: $46,808Net Assets 2019: $182,6892019Assets 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

2019

Assets$229,497
Liabilities$46,808
Net Assets$182,689
Open 2019 Filing

Operations Trend

Revenue Growth9th 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 2019: $271,915Expenses 2019: $303,084Net Income 2019: -$31,1692019Revenue 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

2019

Revenue$271,915
Expenses$303,084
Net Income-$31,169
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Jul 15, 2020
Return Version
2018v3.1
Gross Receipts
$271,915
Mission and Program Overview

Mission

Promote educational well being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$117,339$117,907▲ $568
Cash and Non-Interest-Bearing Accounts$207,190$108,072▼ $99,118
Accounts Receivable-$3,518-
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$324,529$229,497▼ $95,032
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$107,828$45,151▼ $62,677
Other Liabilities$2,843$1,657▼ $1,186
Total Liabilities$110,671$46,808▼ $63,863
Net Assets / Fund Balance
Unrestricted Net Assets$213,858$182,689▼ $31,169
Total Net Assets Fund Balance$213,858$182,689▼ $31,169
Total Liabilities and Net Assets / Fund Balance$324,529$229,497▼ $95,032

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Rachel SinclairPresidentFT$48,705$48,705

Board Members and Trustees

NameTitle
Anne MccabeVice President
Tim CroninParliamentarian
Leilani JolliffeSecretary
Carrollynn PetersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$265,641
Program Service Revenue
$0
Investment Income
$636
Other Revenue
$5,638
Change in Net Assets
$-31,169

Audited Revenue Reconciliation

Revenue per Audited Statements
$271,915
Total Revenue per Audited Statements
$271,915
Total Revenue per Form 990
$271,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$204,457
Salaries, Compensation, and Employee Benefits$98,627
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$177,920--$177,920
Current Officers, Directors, Trustees, and Key Employees$48,705--$48,705
Other Employee Benefits$22,410--$22,410
Pension Plan Contributions$20,647--$20,647
Payroll Taxes$6,865--$6,865
Occupancy-$5,165-$5,165
Conferences and Meetings-$4,974-$4,974
Fees for Services Accounting-$2,746-$2,746
Other Expenses$2,195$1,171-$1,171
Travel$1,126--$1,126
Office Expenses-$840-$840
All Other Expenses-$809-$809
Advertising-$239-$239
Total Functional Expenses$283,362$19,722$0$303,084

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$303,084
Total Expenses per Audited Statements$303,084
Total Expenses per Form 990$303,084
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$1,657
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
Anne Mccabe
Title
Treasurer
Signed
2020-07-15
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Ak
Voting Board Members
6
Independent Board Members
6
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 2016. Management has not taken any uncertain tax positions.”

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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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0324529
IRS990/TotalAssetsEOYAmt0229497
IRS990/TotalAssetsGrp/BOYAmt0324529
IRS990/TotalAssetsGrp/EOYAmt0229497
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0265641
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019722
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0283362
IRS990/TotalFunctionalExpensesGrp/TotalAmt0303084
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0110671
IRS990/TotalLiabilitiesEOYAmt046808
IRS990/TotalLiabilitiesGrp/BOYAmt0110671
IRS990/TotalLiabilitiesGrp/EOYAmt046808
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0213858
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0182689
IRS990/TotalProgramServiceExpensesAmt0283362
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt048705
IRS990/TotalRevenueGrp/ExclusionAmt0636
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05638
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0271915
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0324529
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0229497
IRS990/TravelGrp/ProgramServicesAmt01126
IRS990/TravelGrp/TotalAmt01126
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0213858
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0182689
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 198
IRS990/USAddress/CityNm0Soldotna
IRS990/USAddress/StateAbbreviationCd0AK
IRS990/USAddress/ZIPCd099669
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Anne Mccabe
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-15
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/ReturnTs02020-07-15T14:45:33-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$229,497
Liabilities
$46,808
Net assets
$182,689
Revenue
$271,915
Expenses
$303,084
Net income
-$31,169
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
2019Detailed filing. Detailed filing data is available for this year.$2.29$0.47$1.83$2.72$3.03$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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