Civic Intelligence

Kodiak Borough Education Assoc

990 • Fiscal year 2014 • EIN 92-0078211

Sep 01, 2013 to Aug 31, 2014 • Filed on Jul 15, 2015

PO Box 91Kodiak, AK 99615

(907) 481-2230

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

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

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.00x

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

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

33rd percentile

-2.4%

Higher net margin than 33% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

34th percentile

-3.0%

Faster asset growth than 34% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$134,926

Down $4,236 (-3.0%) from 2013

Net Assets

Down

$134,926

Down $4,236 (-3.0%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$179,599

No earlier filing loaded for comparison.

Expenses

Down

$183,838

Down $15,638 (-7.8%) from 2013

Net Income

-$4,239

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$134,926
Liabilities$0
Net Assets$134,926

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$179,599
Expenses$183,838
Net Income-$4,239
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jul 15, 2015
Return Version
2013v4.0
Gross Receipts
$179,599
Mission and Program Overview

Mission

Promoting the educational well-being of school children, protecting and promoting the welfare and economic viability of the teachers in their district, and providing a unified voice with which teachers may express their opinions before the Board of Education and other legal authorities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$83,946$84,203▲ $257
Savings and Temporary Cash Investments$54,271$50,723▼ $3,548
Accounts Receivable$945$0▼ $945
Cash and Non-Interest-Bearing Accounts-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$139,162$134,926▼ $4,236
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$83,946$77,203▼ $6,743
Unrestricted Net Assets$55,216$57,723▲ $2,507
Total Net Assets Fund Balance$139,162$134,926▼ $4,236
Total Liabilities and Net Assets / Fund Balance$139,162$134,926▼ $4,236

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$83,946-▲ $257-$84,203
2013$84,457-▼ $511-$83,946
2012$89,072-▲ $385-$84,457
2011$92,791-▲ $1,281-$89,072
2010$95,284-▲ $2,507-$92,791
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chris HicksPast President
Kim SaundersPresident
Geoff SmithPresident Elect
Sabrina SuttonBld Rep East
Lindsey GlennBld Rep HS
Clifford GertzBld Rep Main
Brett SimplerBld Rep MS
Jeanine CostelloBld Rep N. Star
Kim RaisleyBld Rep Ptrson
Peggy AzuyakBld Rep Vill.
Chris ProvostCorr. Sec.
Ben JacksonNegotiation
Joyce BlairP R
Michelle St ClairSecretary
Jennifer EubankTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$177,489
Program Service Revenue
$0
Investment Income
$260
Other Revenue
$1,850
Change in Net Assets
$-4,239

Audited Revenue Reconciliation

Revenue per Audited Statements
$27,077
Revenue Not Reported on Financial Statements
$152,522
Revenue Not Reported on Form 990
$3
Other Revenue Adjustments
$152,522
Total Revenue per Audited Statements
$27,080
Total Revenue per Form 990
$179,599
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,838
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$152,522--$152,522
Grants to Domestic Individuals$6,000--$6,000
Fees for Services Accounting-$5,259-$5,259
Advertising-$3,736-$3,736
Other Expenses$4,006$2,251-$2,251
All Other Expenses$316$-252-$64
Total Functional Expenses$162,844$20,994$0$183,838

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$183,838
Expenses Not Reported on Financial Statements$152,522
Other Expense Adjustments$152,522
Expenses per Audited Statements$31,316
Total Expenses per Audited Statements$31,316
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

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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Active members are teachers who sign up to be a member of NEA National, NEA-Alaska, and KIBSD. Non members chose not to join the union. Both members and non members have their dues taken out by the district. Non members do not have voting rights.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members have the right to help select board members.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Members each have one vote on matters concerning ratification of contracts and changes to the by-laws.

Form 990, Part VI, Line 11B: Form 990 Review Process

Governing body is informed a copy of the 990 is available at the office for board members to review at any time.

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

All documents are available upon request at all times in the office.

Filing and Contact Details

Filer

EIN
92-0078211
Phone
9074812230

Signing Officer

Name
Jennifer Eubank
Title
Treasurer
Signed
2015-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Hicks
Formed
1964
Legal Domicile
Ak
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Preparer
Tom J Domagala CPA
Phone
9072742992
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Scholarships - Scholarships are given to students to help in furthering their education.

Financial Statement Notes

Part V, Line 4: Intended uses of the 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. A scholarship committee made up of members of KBEA is responsible for the selection of scholarship recipients. Selection criteria includes grades, community service and extracurricular activities.

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Dues reported as expense $152522

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Dues reported as expense $152522

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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0260
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0260
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt083946
IRS990/InvestmentsPubTradedSecGrp/EOYAmt084203
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0AK
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0177489
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Promoting the educational well-being of school children, protecting and promoting the welfare and economic viability of the teachers in their district, and providing a unified voice with which teachers may express their opinions before the Board of Education and other legal authorities.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0139162
IRS990/NetAssetsOrFundBalancesEOYAmt0134926
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt03
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Public Relations
IRS990/OtherExpensesGrp/Desc1Governance
IRS990/OtherExpensesGrp/Desc2President's Dues
IRS990/OtherExpensesGrp/Desc3Representative Council Members
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07600
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12400
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22251
IRS990/OtherExpensesGrp/ProgramServicesAmt04006
IRS990/OtherExpensesGrp/TotalAmt07600
IRS990/OtherExpensesGrp/TotalAmt14006
IRS990/OtherExpensesGrp/TotalAmt22400
IRS990/OtherExpensesGrp/TotalAmt32251
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01850
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01850
IRS990/OtherRevenueTotalAmt01850
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0152522
IRS990/PaymentsToAffiliatesGrp/TotalAmt0152522
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Chris Hicks
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Scholarships - Scholarships are given to students to help in furthering their education.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt06000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt06000
IRS990/ProgSrvcAccomActy3Grp/Desc0Professional Development - This program is to help board members to gain specific training of their choice in order to fulfill their roles as members of the board more successfully.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0185
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0185
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0197405
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt08600
IRS990/PYInvestmentIncomeAmt0785
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0190876
IRS990/PYOtherRevenueAmt02323
IRS990/PYRevenuesLessExpensesAmt01037
IRS990/PYTotalExpensesAmt0199476
IRS990/PYTotalRevenueAmt0200513
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-4239
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt054271
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050723
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt083946
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt084203
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0257
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt084457
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt083946
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-511
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt089072
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt084457
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt05000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0385
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt092791
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt089072
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt05000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01281
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt095284
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt092791
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt05000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02507
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0152522
IRS990ScheduleD/ExpensesSubtotalAmt031316
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03
IRS990ScheduleD/OtherExpensesNotIncludedAmt0152522
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0152522
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt03
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0152522
IRS990ScheduleD/RevenueSubtotalAmt027077
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. A scholarship committee made up of members of KBEA is responsible for the selection of scholarship recipients. Selection criteria includes grades, community service and extracurricular activities.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Dues reported as expense $152522
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Dues reported as expense $152522
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalExpensesPerForm990Amt0183838
IRS990ScheduleD/TotalRevenuePerForm990Amt0179599
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt027080
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt031316
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt03000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt13000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Marion Lynch Scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1KBEA Scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt03
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt13
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Cash Payment
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1Cash Payment
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Scholarships awarded to students are sent directly to the University/College, and are returned if the student does not enroll or attend the University/College.Professional development grants are awarded by random drawing to teachers to continue their educational training by attending conferences and classes. Once the teacher returns from the trip they present info to the board, and then receive their grant. Their grant is paid upon completion of attending the conference/class/seminar.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true

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