Civic Intelligence

Kodiak Borough Education Assoc

990 • Fiscal year 2020 • EIN 92-0078211

Sep 01, 2019 to Aug 31, 2020 • Filed on Oct 13, 2020

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.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.00x

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

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

38th percentile

4.8%

Higher net margin than 38% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

62nd percentile

13%

Faster asset growth than 62% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2020

Revenue Growth

40th percentile

-5.8%

Faster revenue growth than 40% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2020

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$101,755

Up $21,941 (+27%) from 2018

Net Assets

Up

$101,755

Up $21,941 (+27%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin38th percentile

Revenue

Down

$168,489

Down $21,441 (-11%) from 2018

Expenses

Down

$160,338

Down $45,124 (-22%) from 2018

Net Income

Up

$8,151

Up $23,683 (+152%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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

2020

Assets$101,755
Liabilities$0
Net Assets$101,755
Open 2020 Filing

Operations Trend

Revenue Growth40th 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

2020

Revenue$168,489
Expenses$160,338
Net Income$8,151
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Oct 13, 2020
Return Version
2019v5.0
Gross Receipts
$168,489
Mission and Program Overview

Mission

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$69,457$69,457→ $0
Cash and Non-Interest-Bearing Accounts$24,154$32,298▲ $8,144
Total Assets$93,611$101,755▲ $8,144
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$69,457$69,457→ $0
Net Assets Without Donor Restrictions$24,154$32,298▲ $8,144
Total Net Assets Fund Balance$93,611$101,755▲ $8,144
Total Liabilities and Net Assets / Fund Balance$93,611$101,755▲ $8,144

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$69,457-▲ $2,000-$69,457
2018$54,949-▲ $21,221-$69,457
2017$62,481-▲ $77-$54,949
2016$69,949-▲ $532-$62,481
2015$74,529$3,000▲ $420-$69,949
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Sabrina SuttonPresident
Janine CostellCorrespond Sec
Lisa CavanPast Pres
Danielle SpechSecretary
Katirna StewarTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$168,447
Program Service Revenue
$0
Investment Income
$42
Other Revenue
$0
Change in Net Assets
$8,151

Audited Revenue Reconciliation

Revenue per Audited Statements
$168,489
Total Revenue per Audited Statements
$168,489
Total Revenue per Form 990
$168,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,338
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$142,067--$142,067
Fees for Services Management-$5,854-$5,854
Grants to Domestic Individuals$2,000--$2,000
Other Expenses$2,781$1,354-$1,354
Fees for Services Accounting-$510-$510
Office Expenses$226--$226
Total Functional Expenses$147,074$13,264$0$160,338

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$160,338
Total Expenses per Audited Statements$160,338
Total Expenses per Form 990$160,338
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 Member

“Active members are teachers who sign up to be a member 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 7A-How members elect governing body

“Members have the right to help select board members.”

Form 990, Part VI, Linw 7B-Decisions of governing body appro

“Members each have one vote on matters concerning ratificatio of contracts and changes to the 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
Katrina Stewart
Title
Treasurer
Signed
2020-10-13
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

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 ther”

Part X, Fin 48 Footnote

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

Raw XML Appendix322 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The use of the restricted funds as well as the earnings ther
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Kodiak Borough Education Association is exempt from Federal Income taxes under Section 501(C)(5) of the Internal Revenue Code. Management is unaware of any uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4 - Intended uses of endowment fund
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Active members are teachers who sign up to be a member 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 have the right to help select board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members each have one vote on matters concerning ratificatio of contracts and changes to the by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing body is informed a copy of the 990 is availabl at the office for board members to review at any time.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing 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 Member
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a-How members elect governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Linw 7b-Decisions of governing body appro
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b-Form 990 review process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19-Other organizational documents
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013264
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0147074
IRS990/TotalFunctionalExpensesGrp/TotalAmt0160338
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt093611
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0101755
IRS990/TotalProgramServiceExpensesAmt0160338
IRS990/TotalRevenueGrp/ExclusionAmt042
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0168489
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt093611
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0101755
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 561
IRS990/USAddress/CityNm0KODIAK
IRS990/USAddress/StateAbbreviationCd0AK
IRS990/USAddress/ZIPCd099615
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Katrina Stewart
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-13
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/FilingSecurityInformation/AtSubmissionCreationDeviceId06EAB34945602A70930989411551908E76A7F6F4F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E97EF71D3BCDA843F307190EE74E4B4DC00D2927
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.67.47.146
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/PreparationDt02020-10-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jerome Selby
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-10-13T15:08:37-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$101,755
Liabilities
$0
Net assets
$101,755
Revenue
$168,489
Expenses
$160,338
Net income
$8,151
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. 2020 filings • 501(c)5 • <$500k nonprofits