Civic Intelligence

Alaska Eskimo Whaling Commission

EIN 92-0081760 • 501(c)3 • Barrow, AK

Profile

The Alaska Eskimo Whaling Commission (Commission), based in Utqiagvik, Alaska, is a nonprofit corporation organized for the purpose of preserving and enhancing the marine resources of Bowhead whales including protection of habitat, Eskimo subsistence Bowhead whaling, and the Eskimo culture and traditions associated with Bowhead whales as well as whaling through research and educational activities related to Bowhead whales.

PO Box 570Barrow, AK 99723

www.aewc-alaska.com

Siviq Scores

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

Liabilities / Assets

59th percentile

0.13x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.09x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

48th percentile

3.5%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

60th percentile

7.9%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

30th percentile

-2.9%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$1,763,211

Up $6,138 (+0.3%) from 2023

Liabilities

Up

$372,073

Up $148,277 (+66%) from 2023

Net Assets

Down

$1,391,138

Down $142,139 (-9.3%) from 2023

Operations
Liabilities / Revenue53rd percentileNet Margin48th percentile

Revenue

Down

$1,947,632

Down $418,678 (-18%) from 2023

Expenses

Down

$2,089,771

Down $192,904 (-8.5%) from 2023

Net Income

Down

-$142,139

Down $225,774 (-270%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $292,583Liabilities 2010: $178,466Net Assets 2010: $114,1172010Assets 2011: $582,833Liabilities 2011: $486,628Net Assets 2011: $96,2052011Assets 2012: $550,422Liabilities 2012: $277,672Net Assets 2012: $272,7502012Assets 2013: $606,126Liabilities 2013: $623,101Net Assets 2013: -$16,9752013Assets 2014: $784,067Liabilities 2014: $323,393Net Assets 2014: $460,6742014Assets 2015: $1,143,704Liabilities 2015: $290,289Net Assets 2015: $853,4152015Assets 2016: $1,257,826Liabilities 2016: $274,363Net Assets 2016: $983,4632016Assets 2017: $1,002,268Liabilities 2017: $172,667Net Assets 2017: $829,6012017Assets 2018: $971,077Liabilities 2018: $153,683Net Assets 2018: $817,3942018Assets 2019: $1,283,943Liabilities 2019: $259,412Net Assets 2019: $1,024,5312019Assets 2020: $1,047,585Liabilities 2020: $468,238Net Assets 2020: $579,3472020Assets 2021: $1,489,713Liabilities 2021: $262,047Net Assets 2021: $1,227,6662021Assets 2022: $1,628,405Liabilities 2022: $178,763Net Assets 2022: $1,449,6422022Assets 2023: $1,757,073Liabilities 2023: $223,796Net Assets 2023: $1,533,2772023Assets 2024: $1,763,211Liabilities 2024: $372,073Net Assets 2024: $1,391,1382024

Highlighted filing

2024

Assets$1,763,211
Liabilities$372,073
Net Assets$1,391,138
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,867,3042010Expenses 2011: $2,286,5642011Expenses 2012: $2,133,1312012Revenue 2013: $2,846,356Expenses 2013: $3,136,081Net Income 2013: -$289,7252013Revenue 2014: $2,677,443Expenses 2014: $2,199,794Net Income 2014: $477,6492014Revenue 2015: $2,412,882Expenses 2015: $2,244,806Net Income 2015: $168,0762015Revenue 2016: $2,250,193Expenses 2016: $2,235,145Net Income 2016: $15,0482016Revenue 2017: $1,818,304Expenses 2017: $1,972,166Net Income 2017: -$153,8622017Revenue 2018: $1,973,593Expenses 2018: $1,985,800Net Income 2018: -$12,2072018Revenue 2019: $2,379,516Expenses 2019: $2,172,379Net Income 2019: $207,1372019Revenue 2020: $2,119,521Expenses 2020: $2,564,705Net Income 2020: -$445,1842020Revenue 2021: $2,524,710Expenses 2021: $1,876,391Net Income 2021: $648,3192021Revenue 2022: $2,436,931Expenses 2022: $2,214,955Net Income 2022: $221,9762022Revenue 2023: $2,366,310Expenses 2023: $2,282,675Net Income 2023: $83,6352023Revenue 2024: $1,947,632Expenses 2024: $2,089,771Net Income 2024: -$142,1392024

Highlighted filing

2024

Revenue$1,947,632
Expenses$2,089,771
Net Income-$142,139
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,763,211
Liabilities
$372,073
Net assets
$1,391,138
Revenue
$1,947,632
Expenses
$2,089,771
Net income
-$142,139
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.76$0.37$1.39$1.95$2.09$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.76$0.22$1.53$2.37$2.28$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.63$0.18$1.45$2.44$2.21$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.49$0.26$1.23$2.52$1.88$0.65
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.47$0.58$2.12$2.56$0.45
2019Detailed filing. Detailed filing data is available for this year.$1.28$0.26$1.02$2.38$2.17$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.97$0.15$0.82$1.97$1.99$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.00$0.17$0.83$1.82$1.97$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.26$0.27$0.98$2.25$2.24$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.14$0.29$0.85$2.41$2.24$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.32$0.46$2.68$2.20$0.48
2013Summary only. Only limited summary data is available for this year.$0.61$0.62$0.02$2.85$3.14$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.28$0.27$2.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.49$0.10$2.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.18$0.11$1.87
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 25, 2025
Return Version
2023v6.0
Gross Receipts
$3,770,730
Mission and Program Overview

Mission

The Alaska Eskimo Whaling Commission (Commission), based in Utqiagvik, Alaska, is a nonprofit corporation organized for the purpose of preserving and enhancing the marine resources of Bowhead whales including protection of habitat, Eskimo subsistence Bowhead whaling, and the Eskimo culture and traditions associated with Bowhead whales as well as whaling through research and educational activities related to Bowhead whales.

To safeguard the bowhead whale and its habitat, to defend the Aboriginal Subsistence Whaling Rights of our members, and to preserve the cultural and traditional values of our communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$955,028$954,373▼ $655
Cash and Non-Interest-Bearing Accounts$613,500$606,603▼ $6,897
Inventories for Sale or Use$99,815$77,187▼ $22,628
Land, Buildings, and Equipment, Net$37,895$53,310▲ $15,415
Prepaid Expenses and Deferred Charges$24,386$45,267▲ $20,881
Savings and Temporary Cash Investments$26,449$26,471▲ $22
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Total Assets$1,757,073$1,763,211▲ $6,138
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$199,368$277,014▲ $77,646
Other Liabilities$24,428$95,059▲ $70,631
Total Liabilities$223,796$372,073▲ $148,277
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,453,411$1,327,159▼ $126,252
Net Assets With Donor Restrictions$79,866$63,979▼ $15,887
Total Net Assets Fund Balance$1,533,277$1,391,138▼ $142,139
Total Liabilities and Net Assets / Fund Balance$1,757,073$1,763,211▲ $6,138

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$53,310$161,177$214,487
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Lesley HopsonExecutive DirectorFT$109,168$109,168
John HopsonChairmanPT$18,475$18,475
Thomas NapageakSecretaryPT$17,775$17,775
George Kaleak SrTreasurerPT$17,225$17,225
Crawford PatkotakVice ChairmanPT$15,300$15,300
Edmond ApassingokDirectorPT$10,750$10,750
Herber Kinneeveauk IIIDirectorPT$10,550$10,550
John Waghiyi JrDirectorPT$10,450$10,450
Julius RexfordDirector-$10,450$10,450
Ronald Ozenna JrDirector-$9,050$9,050
Raymond SeetokDirector-$6,250$6,250
Peter OzennaDirector-$3,800$3,800
Gary SwanDirector-$2,900$2,900
Michael Ahkinga SrDirector-$2,700$2,700
Enoch Adams JrDirector-$1,600$1,600

Highest Paid Contractors

ContractorServicesLocationCompensation
Rural Alaska FirstGrants & Operations Assis1478 Northbluff Dr, Anchorage, AK 99501$346,849
Espelin & Associates LLCAccountingPO Box 13370, Trapper Creek, AK 99683$199,926
White & CaseTechnical/IWC Assistance701 Thirteenth Streen NW, Washington, DC 20005-3807$166,038
Revenue and Support

Revenue Composition

Contributions and Grants
$1,806,719
Program Service Revenue
$0
Investment Income
$22
Other Revenue
$140,891
All Other Contributions
$255,008
Change in Net Assets
$-142,139

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,947,632
Revenue Not Reported on Form 990
$386,566
Total Revenue per Audited Statements
$2,334,198
Total Revenue per Form 990
$1,947,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,304,164
Salaries, Compensation, and Employee Benefits$785,607
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$326,477$144,067-$470,544
Other Employee Benefits$193,884$22,274$62,798$278,956
Travel$225,149$36,298-$261,447
Fees for Services Legal$179,205$79,079-$258,284
Current Officers, Directors, Trustees, and Key Employees$177,855$20,433$57,606$255,894
Fees for Services Accounting$157,420$69,466-$226,886
Other Salaries and Wages$137,134$15,755$44,417$197,306
Payroll Taxes$33,726$3,875$10,924$48,525
Occupancy$16,465$1,390$12,193$30,048
Insurance$9,183$8,700$3,285$21,168
Depreciation Depletion-$20,123-$20,123
Other Expenses$13,903$2,910$192$17,005
Office Expenses$5,931$501$4,392$10,824
Pension Plan Contributions$3,424$393$1,109$4,926
All Other Expenses$26,083$-1,947$-201,614$-177,478
Total Functional Expenses$1,627,879$461,892$0$2,089,771

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,476,337
Expenses per Audited Statements$2,089,771
Total Expenses per Form 990$2,089,771
Expenses Not Reported on Form 990$386,566
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,914,243
Gaming Direct Expenses$1,812,645
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Whaling Captain Association$70,909
Accrued Payroll Liabilities$24,150
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The Finance Director and the Executive Director both review the 990 before it is filed.”

Form 990, Part VI, Section B, Line 12C

“The Finance Director reviews such policies annually during the financial statement audit.”

Form 990, Part VI, Section B, Line 15A

“Foraker group was hired a few years ago to perform an assessment and recommendation to the commission. The commission carries out compensation decisions.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request”

Filing and Contact Details

Filer

Filer Name
Alaska Eskimo Whaling Commission
EIN
92-0081760
Phone
9078522392
Address
PO Box 570, Barrow, AK 99723

Signing Officer

Name
Lesley Hopson
Title
Executive Director
Signed
2025-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hopson Jr
Formed
1981
Legal Domicile
Ak
Voting Board Members
11
Independent Board Members
11
Employees
71

Preparer

Firm
Altman Rogers & Co
Address
3000 C ST STE 201, ANCHORAGE, AK 99503
Preparer
Sterling Gillon CPA
Phone
9072742992
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Commission is exempt from Federal income tax under Section 501(c) (3) of the Internal Revenue Code, and is classified as an organization that is not a private foundation. The Commission has no unrelated business income.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Gaming expense reported on part VIII $314809 Cost of goods sold reported on part VIII $10453 Net Assets Released $9500”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Gaming expense reported on part VIII $314809 Cost of goods sold reported on part VIII $10453 Net Assets Released $9500”

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IRS990/Form990PartVIISectionAGrp/PersonNm6Herber Kinneeveauk III
IRS990/Form990PartVIISectionAGrp/PersonNm7John Waghiyi Jr
IRS990/Form990PartVIISectionAGrp/PersonNm8Julius Rexford
IRS990/Form990PartVIISectionAGrp/PersonNm9Ronald Ozenna Jr
IRS990/Form990PartVIISectionAGrp/PersonNm10Raymond Seetok
IRS990/Form990PartVIISectionAGrp/PersonNm11Peter Ozenna
IRS990/Form990PartVIISectionAGrp/PersonNm12Gary Swan
IRS990/Form990PartVIISectionAGrp/PersonNm13Michael Ahkinga Sr
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IRS990/MissionDesc0The Alaska Eskimo Whaling Commission (Commission), based in Utqiagvik, Alaska, is a nonprofit corporation organized for the purpose of preserving and enhancing the marine resources of Bowhead whales including protection of habitat, Eskimo subsistence Bowhead whaling, and the Eskimo culture and traditions associated with Bowhead whales as well as whaling through research and educational activities related to Bowhead whales.
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