Civic Intelligence

Kodiak Borough Education Assoc

EIN 92-0078211 • 501(c)5 • Kodiak, AK

Profile

Promoting the educationalo well-being of school children, protecting and promoting the welfare economic viability of teachers and providing a unified voice with which teachers may express their opinions.

PO Box 91Kodiak, AK 99615

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

97th percentile

59%

Higher net margin than 97% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

79th percentile

14%

Faster asset growth than 79% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$99,978

Up $26,258 (+36%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$99,978

Up $26,258 (+36%) from 2024

Operations
Liabilities / Revenue60th percentileNet Margin97th percentile

Revenue

Down

$44,588

Down $106,557 (-70%) from 2024

Expenses

Down

$18,330

Down $139,015 (-88%) from 2024

Net Income

Up

$26,258

Up $32,458 (+524%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2013: $139,162Liabilities 2013: $0Net Assets 2013: $139,1622013Assets 2014: $134,926Liabilities 2014: $0Net Assets 2014: $134,9262014Assets 2015: $160,976Liabilities 2015: $32,925Net Assets 2015: $128,0512015Assets 2016: $109,687Liabilities 2016: $0Net Assets 2016: $109,6872016Assets 2017: $95,346Liabilities 2017: $0Net Assets 2017: $95,3462017Assets 2018: $79,814Liabilities 2018: $0Net Assets 2018: $79,8142018Assets 2020: $101,755Liabilities 2020: $0Net Assets 2020: $101,7552020Assets 2021: $101,111Liabilities 2021: $0Net Assets 2021: $101,1112021Assets 2022: $120,997Liabilities 2022: $0Net Assets 2022: $120,9972022Assets 2023: $76,809Liabilities 2023: $0Net Assets 2023: $76,8092023Assets 2024: $73,720Liabilities 2024: $0Net Assets 2024: $73,7202024Assets 2025: $99,978Liabilities 2025: $0Net Assets 2025: $99,9782025

Highlighted filing

2025

Assets$99,978
Liabilities$0
Net Assets$99,978
Open 2025 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2013: $199,4762013Revenue 2014: $179,599Expenses 2014: $183,838Net Income 2014: -$4,2392014Revenue 2015: $184,067Expenses 2015: $190,942Net Income 2015: -$6,8752015Revenue 2016: $200,631Expenses 2016: $218,995Net Income 2016: -$18,3642016Revenue 2017: $213,758Expenses 2017: $228,099Net Income 2017: -$14,3412017Revenue 2018: $189,930Expenses 2018: $205,462Net Income 2018: -$15,5322018Revenue 2020: $168,489Expenses 2020: $160,338Net Income 2020: $8,1512020Revenue 2021: $169,486Expenses 2021: $172,821Net Income 2021: -$3,3352021Revenue 2022: $158,486Expenses 2022: $136,479Net Income 2022: $22,0072022Revenue 2023: $80,602Expenses 2023: $115,187Net Income 2023: -$34,5852023Revenue 2024: $151,145Expenses 2024: $157,345Net Income 2024: -$6,2002024Revenue 2025: $44,588Expenses 2025: $18,330Net Income 2025: $26,2582025

Highlighted filing

2025

Revenue$44,588
Expenses$18,330
Net Income$26,258
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$99,978
Liabilities
$0
Net assets
$99,978
Revenue
$44,588
Expenses
$18,330
Net income
$26,258
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.45$0.18$0.26
2024Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$1.51$1.57$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.81$1.15$0.35
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$1.58$1.36$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$1.69$1.73$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$1.68$1.60$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$1.90$2.05$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$2.14$2.28$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$2.01$2.19$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.61$0.33$1.28$1.84$1.91$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$1.80$1.84$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.00$1.39$1.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 3, 2025
Return Version
2024v5.0
Gross Receipts
$44,588
Mission and Program Overview

Mission

Promoting the educationalo well-being of school children, protecting and promoting the welfare economic viability of teachers and providing a unified voice with which teachers may express their opinions.

Promoting the educational well- being of school children and providing a unified voice for teachers before the board of education, community and other entities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$33,375$59,457▲ $26,082
Cash and Non-Interest-Bearing Accounts$40,345$40,521▲ $176
Total Assets$73,720$99,978▲ $26,258
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$33,375$59,457▲ $26,082
Net Assets Without Donor Restrictions$40,345$40,521▲ $176
Total Net Assets Fund Balance$73,720$99,978▲ $26,258
Total Liabilities and Net Assets / Fund Balance$73,720$99,978▲ $26,258

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$33,375-▲ $26,082-$56,457
2024$32,201-▲ $1,174-$33,375
2023$41,716-▲ $1,063-$32,201
2022$59,457-▲ $440$11,181$41,716
2021$69,457-▲ $460$4,438$59,457
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Sarah PowersPast President
Valerie LukinPresident
Katherine SimpNEA Board Rep
Kristi LonheimCorresp. Sec
Ash DavisPres. Elect
Martha SagerSecretary
Jenna WagnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,482
Program Service Revenue
$0
Investment Income
$26,106
Other Revenue
$0
All Other Contributions
$1,003
Change in Net Assets
$26,258
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$15,330
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$4,314--$4,314
Grants to Domestic Individuals$3,000--$3,000
Other Expenses$574--$574
Fees for Services Management$328--$328
Total Functional Expenses$18,330$0$0$18,330
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6, Explanation of Classes of Members

“Active members are teachers who sign up to be members of NEA National, NEA Alaska, and KIBSD. Non members choose to not join the union. All teachers have the dues taken out by the district. Non members do not have voting rights.”

Form 990, Part VI, Line 7B, Decision of governing body appr

“Members each have a vote on matters concerning ratification of contracts and changes to by-laws.”

Form 990, Part VI, Line 11B, Form 990 review process

“The governing body is informed a copy of the 990 is availabl at the office for board members to review at any time.”

Form 990, Part VI, Line 19, Other organizational documents

“Governing documents, conflict of interest policy and financial statements are available to the public upon request in the office.”

Filing and Contact Details

Filer

Filer Name
Kodiak Borough Education Assoc
EIN
92-0078211
Phone
9074812230
Address
PO Box 91, KODIAK, AK 99615

Signing Officer

Name
Valerie Lukin
Title
President
Phone
9074812230
Signed
2025-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Valerie Lukin
Formed
1964
Legal Domicile
Ak
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Kodiak Tax Service
Address
PO Box 1962, KODIAK, AK 99615
Preparer
Jerome Selby
Phone
9074864833
Supplemental Narrative

Financial Statement Notes

Part V, Line 4, Intended uses of endowment fund

“The use of the restricted funds as well as the earnings thereon is restricted for the purpose of scholarships to the youth of Kodiak. The scholarship committee selects recipient based on grades, community service and extracuricular acts.”

Part X Footnote

“Borough Education Association is exempt from Federal income taxes under Section 501(c)5 of the Internal Revenue Service Code. Management is unaware of any uncertain tax positions.”

Raw XML Appendix332 raw XML fields

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/CYGrantsAndSimilarPaidAmt03000
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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IRS990/Form990PartVIISectionAGrp/OfficerInd5X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Valerie Lukin
IRS990/Form990PartVIISectionAGrp/PersonNm1Sarah Powers
IRS990/Form990PartVIISectionAGrp/PersonNm2Katherine Simp
IRS990/Form990PartVIISectionAGrp/PersonNm3Martha Sager
IRS990/Form990PartVIISectionAGrp/PersonNm4Jenna Wagner
IRS990/Form990PartVIISectionAGrp/PersonNm5Kristi Lonheim
IRS990/Form990PartVIISectionAGrp/PersonNm6Ash Davis
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt2NEA Board Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Corresp. Sec
IRS990/Form990PartVIISectionAGrp/TitleTxt6Pres. Elect
IRS990/Form990ProvidedToGvrnBodyInd0false
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt033375
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IRS990/IRPDocumentCnt00
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IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The use of the restricted funds as well as the earnings thereon is restricted for the purpose of scholarships to the youth of Kodiak. The scholarship committee selects recipient based on grades, community service and extracuricular acts.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Borough Education Association is exempt from Federal income taxes under Section 501(c)5 of the Internal Revenue Service Code. Management is unaware of any uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4, Intended uses of endowment fund
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X Footnote
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt03000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scolarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt03
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0book
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Record of each scholarship recipient and the amount of the award are retained in the Association records as well as being published in the graduation program. The selection committee uses established criteria for selection.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Column B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Active members are teachers who sign up to be members of NEA National, NEA Alaska, and KIBSD. Non members choose to not join the union. All teachers have the dues taken out by the district. Non members do not have voting rights.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members each have a vote on matters concerning ratification of contracts and changes to by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing body is informed a copy of the 990 is availabl at the office for board members to review at any time.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, conflict of interest policy and financial statements are available to the public upon request in the office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6, Explanation of Classes of Members
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b, Decision of governing body appr
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b, Form 990 review process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19, Other organizational documents
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt073720
IRS990/TotalAssetsEOYAmt099978
IRS990/TotalAssetsGrp/BOYAmt073720
IRS990/TotalAssetsGrp/EOYAmt099978
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018482
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt018330
IRS990/TotalFunctionalExpensesGrp/TotalAmt018330
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt073720
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt099978
IRS990/TotalProgramServiceExpensesAmt018330
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt026106
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt044588
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt073720
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt099978
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO Box 91
IRS990/USAddress/CityNm0KODIAK
IRS990/USAddress/StateAbbreviationCd0AK
IRS990/USAddress/ZIPCd099615
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Valerie Lukin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum09074812230
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kodiak Borough Education Assoc
ReturnHeader/Filer/BusinessNameControlTxt0KODI
ReturnHeader/Filer/EIN0920078211
ReturnHeader/Filer/PhoneNum09074812230
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 91
ReturnHeader/Filer/USAddress/CityNm0KODIAK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AK
ReturnHeader/Filer/USAddress/ZIPCd099615
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920078275
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kodiak Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1962
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KODIAK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099615
ReturnHeader/PreparerPersonGrp/PhoneNum09074864833
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jerome Selby
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-03T11:38:32-09:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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