Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Chignik Regional Aquaculture Association
EIN 92-0136484 • 501(c)5 • Bellingham, WA
Profile
The long-term goal of craa is to increase local salmon production. In accordance, craa is committed to protecting, enhancing and rehabilitating chignik salmon resources and improving commercial fishery management and stock utilization.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.03x
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Balance Sheet
Assets
Down$871,464
Down $2,342 (-0.3%) from 2023
Liabilities
Down$26,693
Down $11,996 (-31%) from 2023
Net Assets
Up$844,771
Up $9,654 (+1.2%) from 2023
Revenue
Up$163,603
Up $42,684 (+35%) from 2023
Expenses
Down$165,411
Down $2,583 (-1.5%) from 2023
Net Income
Up-$1,808
Up $45,267 (+96%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $871,464
- Liabilities
- $26,693
- Net assets
- $844,771
- Revenue
- $163,603
- Expenses
- $165,411
- Net income
- -$1,808
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 12, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $738,603
Mission and Program Overview
Mission
The long-term goal of craa is to increase local salmon production. In accordance, craa is committed to protecting, enhancing, and rehabilitating chignik salmon resources and improving commercial fishery management and stock utilization.
The organization was formed for the purpose of creating a more habitable spawning environment for the salmon in the chignik region of alaska.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $812,703 | $826,208 | ▲ $13,505 |
| Cash and Non-Interest-Bearing Accounts | $10,240 | $7,449 | ▼ $2,791 |
| Land, Buildings, and Equipment, Net | $9,214 | $6,715 | ▼ $2,499 |
| Prepaid Expenses and Deferred Charges | $3,899 | $4,045 | ▲ $146 |
| Accounts Receivable | $0 | $0 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $873,806 | $871,464 | ▼ $2,342 |
| Other Assets Total | $37,750 | $27,047 | ▼ $10,703 |
| Liabilities | |||
| Other Liabilities | $36,765 | $26,414 | ▼ $10,351 |
| Accounts Payable and Accrued Expenses | $1,924 | $279 | ▼ $1,645 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $38,689 | $26,693 | ▼ $11,996 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $835,117 | $844,771 | ▲ $9,654 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $835,117 | $844,771 | ▲ $9,654 |
| Total Liabilities and Net Assets / Fund Balance | $873,806 | $871,464 | ▼ $2,342 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $6,715 | $6,155 | $12,870 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Charles Mccallum | CEO | PT | $35,500 | $35,500 |
| Matthew Siemion | Treasurer/secretary/CFO | PT | $35,000 | $35,000 |
| Austin Shangin | President/Chairman | - | $1,050 | $1,050 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ben Allen | Vice President |
| Boris Kosbruk | Director |
| Dean Fasnacht | Director |
| Don O Lind | Director |
| George Anderson | Director |
| H Gary Anderson | Director |
| Harry Kalmakoff Jr | Director |
| Marty Takak | Director |
| Paul Johnson | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $129,653
- Program Service Revenue
- $0
- Investment Income
- $33,950
- Other Revenue
- $0
- Change in Net Assets
- $-1,808
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $88,404 |
| Salaries, Compensation, and Employee Benefits | $77,007 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $71,550 |
| Other Expenses | - | - | - | $37,550 |
| Occupancy | - | - | - | $17,597 |
| Fees for Services Accounting | - | - | - | $13,440 |
| Fees for Services Legal | - | - | - | $6,005 |
| Office Expenses | - | - | - | $5,650 |
| Payroll Taxes | - | - | - | $5,457 |
| Travel | - | - | - | $3,075 |
| Insurance | - | - | - | $2,638 |
| Depreciation Depletion | - | - | - | $2,499 |
| Total Functional Expenses | $0 | $0 | $0 | $165,411 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Lease Liability | $26,414 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Audit committee
- No
- 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
- Yes
- 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
- No
- Management duties delegated
- No
Governance Explanations
FORM 990, PART VI, SECTION A, LINE 4:
“The organization amended its bylaws on April 11, 2024. The changes are as the following: Updated bylaws to include changes in technology, such as the following: email, social media, web sites, and communication platforms such as Zoom. For example, posting the election results on CRAA's web site. Updated CRAA's address and the description of Chignik as defined in 5 AAC 15.100. Added the position of Chief Executive Officer (CEO) and made a distinction between that and the position of President. Added the position of Chief Financial Officer (CFO) and made a distinction between that and the position of Treasurer. Added the position of Chairman, including a position description. Addressed the position of Chief Biological Consultant (CBC), adding that the position can be either filled or left vacant per the Board's pleasure. Removed all references to CSA as a partner entity because it does not exist. Removed all references to interim permits because they have all been pulled. Updated nomination/election process to reflect how it has been handled in the past. For example, the ballots are mailed by US Post to permit holders of record. Updated all referenced dates to reflect when CRAA executes them (the dates), rather than what was suggested upon inception, over thirty years ago. Updated CRAA's registered agent. Made a clear distinction between who is a voting member and who is not. As directed by the BOD, the bylaws were updated so that they are clear, understandable, and a reflection of how CRAA conducts business.”
FORM 990, PART VI, SECTION A, LINE 7A:
“The organization is a membership organization under irc section 501(c)(5). Our members annually elect the directors of the board.”
FORM 990, PART VI, SECTION B, LINE 11B:
“The form 990 is scrutinized against accounts and screened for omissions and errors by the chief executive officer and treasurer.”
FORM 990, PART VI, SECTION C, LINE 18:
“Our completed form 990 is available through our office upon request limited to the most recent three years.”
FORM 990, PART VI, SECTION C, LINE 19:
“Operating policies and financial statements are available to our members upon requests.”
Filing and Contact Details
Filer
- Filer Name
- Chignik Regional Aquaculture Association
- EIN
- 92-0136484
- In Care Of
- % MATTHEW SIEMION
- Phone
- 3606475540
- Address
- 2101 Cornwall Avenue Suite 201, Bellingham, WA 98225
Signing Officer
- Name
- Charles Mccallum
- Title
- CEO
- Phone
- 3606475540
- Signed
- 2025-11-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Charles Mccallum
- Formed
- 1990
- Legal Domicile
- Ak
- Voting Board Members
- 11
- Independent Board Members
- 10
- Employees
- 2
- Volunteers
- 9
Preparer
- Firm
- Bdo USA
- Address
- 3601 C STREET STE 600, ANCHORAGE, AK 99503
- Preparer
- Rachael Mohns EA
- Phone
- 9072788878
Supplemental Narrative
Financial Statement Notes
FORM 990, SCHEDULE D, PART X, LINE 2:
“The association applies the provision of topic 740 of the fasb asc relating to accounting for uncertainty in income taxes. The association annually reviews its tax positions taken in accordance with the recognition standards. The association believes that it has no uncertain tax positions which would require disclosure or adjustment in these financial statements.”
Raw XML AppendixShowing 400 of 431 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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| IRS990/Desc | 0 | Monitor the lake system for fluvial changes and possible degredation. Monitor the health of the lake system and health of juvenile salmonoids. |
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| IRS990/MissionDesc | 0 | THE LONG-TERM GOAL OF CRAA IS TO INCREASE LOCAL SALMON PRODUCTION. IN ACCORDANCE, CRAA IS COMMITTED TO PROTECTING, ENHANCING, AND REHABILITATING CHIGNIK SALMON RESOURCES AND IMPROVING COMMERCIAL FISHERY MANAGEMENT AND STOCK UTILIZATION. |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 27047 |
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| IRS990/OtherExpensesGrp/Desc | 0 | SALMON STUDIES SERVICES |
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| IRS990/PrincipalOfficerNm | 0 | CHARLES MCCALLUM |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LEASE LIABILITY |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION APPLIES THE PROVISION OF TOPIC 740 OF THE FASB ASC RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION ANNUALLY REVIEWS ITS TAX POSITIONS TAKEN IN ACCORDANCE WITH THE RECOGNITION STANDARDS. THE ASSOCIATION BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WHICH WOULD REQUIRE DISCLOSURE OR ADJUSTMENT IN THESE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, SCHEDULE D, PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 6715 |
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| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The organization amended its bylaws on April 11, 2024. The changes are as the following: Updated bylaws to include changes in technology, such as the following: email, social media, web sites, and communication platforms such as Zoom. For example, posting the election results on CRAA's web site. Updated CRAA's address and the description of Chignik as defined in 5 AAC 15.100. Added the position of Chief Executive Officer (CEO) and made a distinction between that and the position of President. Added the position of Chief Financial Officer (CFO) and made a distinction between that and the position of Treasurer. Added the position of Chairman, including a position description. Addressed the position of Chief Biological Consultant (CBC), adding that the position can be either filled or left vacant per the Board's pleasure. Removed all references to CSA as a partner entity because it does not exist. Removed all references to interim permits because they have all been pulled. Updated nomination/election process to reflect how it has been handled in the past. For example, the ballots are mailed by US Post to permit holders of record. Updated all referenced dates to reflect when CRAA executes them (the dates), rather than what was suggested upon inception, over thirty years ago. Updated CRAA's registered agent. Made a clear distinction between who is a voting member and who is not. As directed by the BOD, the bylaws were updated so that they are clear, understandable, and a reflection of how CRAA conducts business. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION UNDER IRC SECTION 501(C)(5). OUR MEMBERS ANNUALLY ELECT THE DIRECTORS OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS SCRUTINIZED AGAINST ACCOUNTS AND SCREENED FOR OMISSIONS AND ERRORS BY THE CHIEF EXECUTIVE OFFICER AND TREASURER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OUR COMPLETED FORM 990 IS AVAILABLE THROUGH OUR OFFICE UPON REQUEST LIMITED TO THE MOST RECENT THREE YEARS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | OPERATING POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO OUR MEMBERS UPON REQUESTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 4: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 18: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19: |
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| IRS990/USAddress/AddressLine1Txt | 0 | 2101 Cornwall Ave Ste 201 |
| IRS990/USAddress/CityNm | 0 | Bellingham |
| IRS990/USAddress/StateAbbreviationCd | 0 | WA |
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