Civic Intelligence

Special Education Service Agency

EIN 92-0117008 • 501(c)3 • Anchorage, AK

Profile

SESA provides consultation and training to support the unique educational needs of individuals and the Alaskan communities that serve them.

2600 Denali Street Suite 200Anchorage, AK 99503

www.sesa.org

Siviq Scores

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

Liabilities / Assets

75th percentile

0.41x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.57x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

61st percentile

9.9%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $5M-$10M 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

53rd percentile

6.0%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

44th percentile

4.5%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Assets

Up

$6,105,487

Up $289,269 (+5.0%) from 2024

Liabilities

Up

$2,487,883

Up $109,448 (+4.6%) from 2024

Net Assets

Up

$3,617,604

Up $179,821 (+5.2%) from 2024

Revenue

Down

$4,338,799

Down $270,328 (-5.9%) from 2024

Expenses

Down

$3,908,862

Down $32,040 (-0.8%) from 2024

Net Income

Down

$429,937

Down $238,288 (-36%) from 2024

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,120,568Liabilities 2010: $154,416Net Assets 2010: $966,1522010Assets 2011: $1,130,985Liabilities 2011: $85,045Net Assets 2011: $1,045,9402011Assets 2012: $855,560Liabilities 2012: $13,262Net Assets 2012: $842,2982012Assets 2013: $712,034Liabilities 2013: $9,524Net Assets 2013: $702,5102013Assets 2014: $1,118,844Liabilities 2014: $25,904Net Assets 2014: $1,092,9402014Assets 2015: $1,679,409Liabilities 2015: $879,387Net Assets 2015: $800,0222015Assets 2016: $2,244,375Liabilities 2016: $1,255,644Net Assets 2016: $988,7312016Assets 2017: $2,638,556Liabilities 2017: $1,956,515Net Assets 2017: $682,0412017Assets 2018: $2,588,625Liabilities 2018: $1,838,723Net Assets 2018: $749,9022018Assets 2019: $2,539,917Liabilities 2019: $1,746,949Net Assets 2019: $792,9682019Assets 2020: $2,598,871Liabilities 2020: $1,511,852Net Assets 2020: $1,087,0192020Assets 2021: $3,257,324Liabilities 2021: $1,849,456Net Assets 2021: $1,407,8682021Assets 2022: $4,630,261Liabilities 2022: $2,404,264Net Assets 2022: $2,225,9972022Assets 2023: $5,437,130Liabilities 2023: $2,964,163Net Assets 2023: $2,472,9672023Assets 2024: $5,816,218Liabilities 2024: $2,378,435Net Assets 2024: $3,437,7832024Assets 2025: $6,105,487Liabilities 2025: $2,487,883Net Assets 2025: $3,617,6042025

Highlighted filing

2025

Assets$6,105,487
Liabilities$2,487,883
Net Assets$3,617,604

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,444,2042010Expenses 2011: $4,415,5052011Expenses 2012: $4,254,6852012Expenses 2013: $3,891,6272013Revenue 2014: $3,821,915Expenses 2014: $3,453,711Net Income 2014: $368,2042014Revenue 2015: $5,807,013Expenses 2015: $5,287,099Net Income 2015: $519,9142015Revenue 2016: $3,432,375Expenses 2016: $3,063,489Net Income 2016: $368,8862016Revenue 2017: $3,255,254Expenses 2017: $3,116,389Net Income 2017: $138,8652017Revenue 2018: $3,322,718Expenses 2018: $3,092,582Net Income 2018: $230,1362018Revenue 2019: $3,487,701Expenses 2019: $3,549,339Net Income 2019: -$61,6382019Revenue 2020: $3,324,664Expenses 2020: $3,297,321Net Income 2020: $27,3432020Revenue 2021: $3,529,113Expenses 2021: $3,234,126Net Income 2021: $294,9872021Revenue 2022: $4,391,921Expenses 2022: $3,905,873Net Income 2022: $486,0482022Revenue 2023: $3,972,115Expenses 2023: $3,961,564Net Income 2023: $10,5512023Revenue 2024: $4,609,127Expenses 2024: $3,940,902Net Income 2024: $668,2252024Revenue 2025: $4,338,799Expenses 2025: $3,908,862Net Income 2025: $429,9372025

Highlighted filing

2025

Revenue$4,338,799
Expenses$3,908,862
Net Income$429,937

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.11$2.49$3.62$4.34$3.91$0.43
2024Detailed filing. Detailed filing data is available for this year.$5.82$2.38$3.44$4.61$3.94$0.67
2023Detailed filing. Detailed filing data is available for this year.$5.44$2.96$2.47$3.97$3.96$0.01
2022Detailed filing. Detailed filing data is available for this year.$4.63$2.40$2.23$4.39$3.91$0.49
2021Detailed filing. Detailed filing data is available for this year.$3.26$1.85$1.41$3.53$3.23$0.29
2020Detailed filing. Detailed filing data is available for this year.$2.60$1.51$1.09$3.32$3.30$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.54$1.75$0.79$3.49$3.55$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.59$1.84$0.75$3.32$3.09$0.23
2017Detailed filing. Detailed filing data is available for this year.$2.64$1.96$0.68$3.26$3.12$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.24$1.26$0.99$3.43$3.06$0.37
2015Detailed filing. Detailed filing data is available for this year.$1.68$0.88$0.80$5.81$5.29$0.52
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.03$1.09$3.82$3.45$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.01$0.70$3.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.01$0.84$4.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.09$1.05$4.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.15$0.97$4.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 2, 2026
Return Version
2024v5.2
Gross Receipts
$4,338,799
Mission and Program Overview

Mission

Sesa provides consultation and training to support the unique educational needs of individuals and the alaskan communities that serve them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,555,268$3,189,594▲ $1,634,326
Pledges and Grants Receivable$872,159$520,988▼ $351,171
Cash and Non-Interest-Bearing Accounts$1,246,764$372,550▼ $874,214
Prepaid Expenses and Deferred Charges$157,766$172,123▲ $14,357
Land, Buildings, and Equipment, Net$2,694$1,347▼ $1,347
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-
Inventories for Sale or Use-$0-
Total Assets$5,816,218$6,105,487▲ $289,269
Other Assets Total$1,981,567$1,848,885▼ $132,682
Liabilities
Other Liabilities$2,297,311$2,413,398▲ $116,087
Deferred Revenue$68,499$68,459▼ $40
Accounts Payable and Accrued Expenses$12,625$6,026▼ $6,599
Total Liabilities$2,378,435$2,487,883▲ $109,448
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,437,783$3,617,604▲ $179,821
Total Net Assets Fund Balance$3,437,783$3,617,604▲ $179,821
Total Liabilities and Net Assets / Fund Balance$5,816,218$6,105,487▲ $289,269

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,347$19,855$21,202
Other Assets Org$-403,038--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Yuya HisadaTechnologistFT$105,733$83,369$189,102
John BarrowmanEd SpecialistFT$103,797$64,531$168,328
Lyon JohnsonEd SpecialistFT$103,015$64,409$167,424
Olivia YanceyExecutive DirectorFT$114,649$38,804$153,453

Board Members and Trustees

NameTitle
Jeanne Gerhardt-CyrusPresident
Heather WheelerVice President
Christine BohanBoard Member
Donald EnochBoard Member
Elizabeth JosephBoard Member
Madeline AguillardBoard Member
Michaela KolerokBoard Member
Richard SavilleEx Officio
Shelly Vendetti-VuckovichSecretary
Anna AttlaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Alaska Education & Business Services IncAccounting2260 Briar Ridge Trail, Carrollton, TX 75010$131,000
Revenue and Support

Revenue Composition

Contributions and Grants
$4,234,388
Program Service Revenue
$0
Investment Income
$104,411
Other Revenue
$0
All Other Contributions
$16,112
Change in Net Assets
$429,937

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,338,799
Total Revenue per Audited Statements
$4,338,799
Total Revenue per Form 990
$4,338,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,724,641
Other Expenses$1,184,221
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,150,898$253,640-$1,404,538
Other Employee Benefits$441,056$104,959-$546,015
Pension Plan Contributions$319,553$93,562-$413,115
Travel$325,713$22,490-$348,203
Current Officers, Directors, Trustees, and Key Employees$188,726$152,000-$340,726
Fees for Services Other$16,991$166,306-$183,297
Occupancy-$182,010-$182,010
Fees for Services Accounting-$170,951-$170,951
Office Expenses$143,384$26,883-$170,267
Payroll Taxes$16,584$3,663-$20,247
Conferences and Meetings$14,055$670-$14,725
Other Expenses$7,034$4,986-$12,020
Fees for Services Legal-$4,872-$4,872
Total Functional Expenses$2,648,809$1,260,053$0$3,908,862

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,908,862
Total Expenses per Audited Statements$3,908,862
Total Expenses per Form 990$3,908,862
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension and OPED Liability$1,465,580
Lease Liabilities$746,115
Current Lease Liability$148,682
Pension and OPED deferrals$53,021
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 990 is reviewed by management prior to filing and is available to the public by request.

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

Lines of authority and responsibility are clearly defined by the organization chart. Key managers are in-serviced each year with the lines of supervision explained and then periodically contacted to ensure all lines of communication are understood, responsibilities are reemphasized. If a conflict of interest is apparent, anyone can contact their immediate supervisor, the Executive Director, or the Board of Directors whichever they feel more comfortable doing.

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

The Board of Directors review, discuss and approve the Executive Director's salary. The salaries of administrative key employees are based on salary schedules that were initiated from the research of competitive salaries within the region and put together by Alaska Education & Business Services and the Executive Director. The salaries of other key employees who are not administrators are based on salary schedules that are approved during negotiations between the Union of Special Education Service employees and special education service agency, and ultimately the agreement is approved by the Board of Directors.

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

The Board of Directors review, discuss and approve the Executive Director's salary. The salaries of administrative key employees are based on salary schedules that were initiated from the research of competitive salaries within the region and put together by Alaska Education & Business Services and the Executive Director. The salaries of other key employees who are not administrators are based on salary schedules that are approved during negotiations between the Union of Special Education Service employees and special education service agency, and ultimately the agreement is approved by the Board of Directors.

Form 990, Part VI, Section C, Line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Special Education Service Agency
EIN
92-0117008
Phone
9073341300
Address
2600 Denali Street Suite 200, Anchorage, AK 99503

Signing Officer

Name
Olivia Yancey
Title
Executive Director
Signed
2026-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Olivia Yancey
Formed
1986
Legal Domicile
Ak
Voting Board Members
10
Independent Board Members
10
Employees
31
Volunteers
10

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9

Amount by which depreciation expense exceeded capital outlay = -$157361

Form 990, Part XI, Line 9

Change in unfunded net pension = -$189127

Form 990, Part XI, Line 9

Contributions to the pension plan = -$45248

Form 990, Part XI, Line 9

Net changes in LT Liab = $141620

Financial Statement Notes

Part X : FIN48 Footnote

Special Education Service Agency is a nonprofit organization exempt from income taxation under Section 501(c)(3) of the Internal Revenue Code.Although the organization is exempt from federal income taxes, any income derived from unrelated business activities is subject to the requirement of filing Federal Income Tax Form 990- T and a tax liability may be determined on these activities. The Agency classifies all interest and penalties related to tax contingencies as income tax expense. As of June 30, 2025, there were no uncertain tax positions or unrecognized tax benefits for which management believes it is reasonably possible that the total amounts of tax contingencies will significantly increase or decrease within 12 months of the reporting date. The Agency files tax returns in the U.S. Federal Jurisdiction and the State of Alaska. As of 2025, the tax years that remain subject to examination begins with 2022.

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