Civic Intelligence

Kodiak Borough Education Assoc

990 • Fiscal year 2017 • EIN 92-0078211

Sep 01, 2016 to Aug 31, 2017 • Filed on May 25, 2018

Organization ProfileN/A
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

53rd percentile

0.00x

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

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.00x

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

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

21st percentile

-6.7%

Higher net margin than 21% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

68th percentile

6.5%

Faster revenue growth than 68% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$95,346

Down $14,341 (-13%) from 2016

Net Assets

Down

$95,346

Down $14,341 (-13%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin21st percentile

Revenue

Up

$213,758

Up $13,127 (+6.5%) from 2016

Expenses

Up

$228,099

Up $9,104 (+4.2%) from 2016

Net Income

Up

-$14,341

Up $4,023 (+22%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

2017

Assets$95,346
Liabilities$0
Net Assets$95,346
Open 2017 Filing

Operations Trend

Revenue Growth68th percentile

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

2017

Revenue$213,758
Expenses$228,099
Net Income-$14,341
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
May 25, 2018
Return Version
2016v3.0
Gross Receipts
$213,758
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$69,949$65,481▼ $4,468
Savings and Temporary Cash Investments$39,738$29,865▼ $9,873
Cash and Non-Interest-Bearing Accounts-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$109,687$95,346▼ $14,341
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$63,949$62,481▼ $1,468
Unrestricted Net Assets$45,738$32,865▼ $12,873
Total Net Assets Fund Balance$109,687$95,346▼ $14,341
Total Liabilities and Net Assets / Fund Balance$109,687$95,346▼ $14,341

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$69,949-▲ $532-$62,481
2016$74,529$3,000▲ $420-$69,949
2015$84,203-▲ $326$4,000$74,529
2014$83,946-▲ $257-$84,203
2013$84,457-▼ $511-$83,946
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Katherine SimplerPresident
Chris HicksBuilding Rep
Geoff SmithBuilding Rep
Jeanine CostelloBuilding Rep
Lindsey GlennBuilding Rep
Lisa CavanBuilding Rep
Lucy MurdockBuilding Rep
Matt FreemanBuilding Rep
Mike FinleyBuilding Rep
Teresa HedgesCorr Secretary
Chris ProvostSecretary
Anthony CavenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$206,474
Program Service Revenue
$0
Investment Income
$583
Other Revenue
$6,701
Change in Net Assets
$-14,341

Audited Revenue Reconciliation

Revenue per Audited Statements
$213,758
Revenue Not Reported on Form 990
$-177,824
Total Revenue per Audited Statements
$35,934
Total Revenue per Form 990
$213,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$220,099
Grants and Similar Amounts Paid$8,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$177,824--$177,824
Fees for Services Accounting-$11,448-$11,448
Grants to Domestic Individuals$8,000--$8,000
Advertising-$4,946-$4,946
Other Expenses$2,910$2,234-$2,234
All Other Expenses-$2,223-$2,223
Office Expenses-$1,049-$1,049
Total Functional Expenses$188,734$39,365$0$228,099

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$228,099
Expenses Not Reported on Financial Statements$177,824
Other Expense Adjustments$177,824
Expenses per Audited Statements$50,275
Total Expenses per Audited Statements$50,275
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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

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

Signing Officer

Name
Anthony Caven
Title
Treasurer
Signed
2018-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Simpler
Formed
1964
Legal Domicile
Ak
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
20

Preparer

Firm
Altman Rogers & Company
Address
425 G Street Suite 800, Anchorage, AK 99501
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: Professional 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.”

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 X : FIN48 Footnote

“Kodiak Bureau Education Association is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. Although the association is exempt from federal income taxes, any income derived from unrelated business activities is subject to the requirements of filing Federal Income Tax Form 990-T and a tax liability may be determined on those activities. The Association's policy is to report interest expense and penalties as other expense, respectively. With few exceptions, the association is no longer subject to examinations by federal authorities for years before 2014. Management is unaware of any uncertain tax positions.”

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

“Dues reported as expense $177824”

Raw XML AppendixShowing 400 of 465 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Promoting 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/AdvertisingGrp/ManagementAndGeneralAmt04946
IRS990/AdvertisingGrp/TotalAmt04946
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02223
IRS990/AllOtherExpensesGrp/TotalAmt02223
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Anthony Cavan
IRS990/BooksInCareOfDetail/PhoneNum09079421865
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 91
IRS990/BooksInCareOfDetail/USAddress/CityNm0Kodiak
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AK
IRS990/BooksInCareOfDetail/USAddress/ZIPCd099615
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0206474
IRS990/CYGrantsAndSimilarPaidAmt08000
IRS990/CYInvestmentIncomeAmt0583
IRS990/CYOtherExpensesAmt0220099
IRS990/CYOtherRevenueAmt06701
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-14341
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0228099
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0213758
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Governance - This program has to do with events that board members attend for promotion of the association.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0180734
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011448
IRS990/FeesForServicesAccountingGrp/TotalAmt011448
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0Teresa Hedges
IRS990/Form990PartVIISectionAGrp/PersonNm1Lisa Cavan
IRS990/Form990PartVIISectionAGrp/PersonNm2Mike Finley
IRS990/Form990PartVIISectionAGrp/PersonNm3Chris Provost
IRS990/Form990PartVIISectionAGrp/PersonNm4Katherine Simpler
IRS990/Form990PartVIISectionAGrp/PersonNm5Anthony Caven
IRS990/Form990PartVIISectionAGrp/PersonNm6Geoff Smith
IRS990/Form990PartVIISectionAGrp/PersonNm7Lindsey Glenn
IRS990/Form990PartVIISectionAGrp/PersonNm8Matt Freeman
IRS990/Form990PartVIISectionAGrp/PersonNm9Lucy Murdock
IRS990/Form990PartVIISectionAGrp/PersonNm10Chris Hicks
IRS990/Form990PartVIISectionAGrp/PersonNm11Jeanine Costello
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0Corr Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1Building Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt2Building Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Building Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt7Building Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt8Building Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt9Building Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt10Building Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt11Building Rep
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormationYr01964
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt08000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt08000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0213758
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0583
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0583
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt069949
IRS990/InvestmentsPubTradedSecGrp/EOYAmt065481
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0AK
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0200833
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/NetAssetsOrFundBalancesBOYAmt0109687
IRS990/NetAssetsOrFundBalancesEOYAmt095346
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01049
IRS990/OfficeExpensesGrp/TotalAmt01049
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Social Activites
IRS990/OtherExpensesGrp/Desc1Governance
IRS990/OtherExpensesGrp/Desc2President's Dues
IRS990/OtherExpensesGrp/Desc3Representative Council Members
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014797
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12668
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22234
IRS990/OtherExpensesGrp/ProgramServicesAmt02910
IRS990/OtherExpensesGrp/TotalAmt014797
IRS990/OtherExpensesGrp/TotalAmt12910
IRS990/OtherExpensesGrp/TotalAmt22668
IRS990/OtherExpensesGrp/TotalAmt32234
IRS990/OtherRevenueMiscGrp/Desc0NEA Alaska Reimbursement
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06701
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06701
IRS990/OtherRevenueTotalAmt06701
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0177824
IRS990/PaymentsToAffiliatesGrp/TotalAmt0177824
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Katherine Simpler
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Scholarships - Scholarships are given to students to help in furthering their education.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt08000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt08000
IRS990/ProgSrvcAccomActy3Grp/Desc0Negotiations - Expenses incurred during the negotiations in order to satisfy the best interest of the teachers.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0200140
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt08000
IRS990/PYInvestmentIncomeAmt0491
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0210995
IRS990/PYRevenuesLessExpensesAmt0-18364
IRS990/PYTotalExpensesAmt0218995
IRS990/PYTotalRevenueAmt0200631
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-14341
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt05641
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06701
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt039738
IRS990/SavingsAndTempCashInvstGrp/EOYAmt029865
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt069949
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt062481
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt08000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0532
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt074529
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt03000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt069949
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt08000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0420
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt084203
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt074529
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt06000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0326
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt04000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt083946
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt084203
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0257
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt084457
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt083946
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-511
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0177824
IRS990ScheduleD/ExpensesSubtotalAmt050275
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt0177824
IRS990ScheduleD/OtherRevenueAmt0-177824
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt0-177824
IRS990ScheduleD/RevenueSubtotalAmt0213758
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/ExplanationTxt1Kodiak Bureau Education Association is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. Although the association is exempt from federal income taxes, any income derived from unrelated business activities is subject to the requirements of filing Federal Income Tax Form 990-T and a tax liability may be determined on those activities. The Association's policy is to report interest expense and penalties as other expense, respectively. With few exceptions, the association is no longer subject to examinations by federal authorities for years before 2014. Management is unaware of any uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Dues reported as expense $177824
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalExpensesPerForm990Amt0228099
IRS990ScheduleD/TotalRevenuePerForm990Amt0213758
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt035934
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt050275
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt13000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Marion Lynch Scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1KBEA Scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt05
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Professional 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Active 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members have the right to help select board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members each have one vote on matters concerning ratification of contracts and changes to the by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing body is informed a copy of the 990 is available at the office for board members to review at any time.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All documents are available upon request at all times in the office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt063949
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt062481
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0109687

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$95,346
Liabilities
$0
Net assets
$95,346
Revenue
$213,758
Expenses
$228,099
Net income
-$14,341
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)5 • <$500k nonprofits