Civic Intelligence

Kenai Peninsula Youth Court Inc

EIN 92-0160676 • 501(c)3 • Homer, AK

Pub. 78 Eligible

Profile

Alternate judicial system

3733 Ben Walters Lane Suite 5Homer, AK 99603

n/A

Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

61st percentile

8.1%

Higher net margin than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$36,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 52.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

67th percentile

9.2%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

24%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$65,661

Up $5,533 (+9.2%) from 2023

Liabilities

Down

$651

Down $13 (-2.0%) from 2023

Net Assets

Up

$65,010

Up $5,546 (+9.3%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin61st percentile

Revenue

Up

$68,557

Up $13,162 (+24%) from 2023

Expenses

Down

$63,011

Down $3,624 (-5.4%) from 2023

Net Income

Up

$5,546

Up $16,786 (+149%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$150K$100K$50K$0Assets 2010: $59,682Liabilities 2010: $0Net Assets 2010: $59,6822010Assets 2011: $69,820Liabilities 2011: $0Net Assets 2011: $69,8202011Assets 2012: $92,361Liabilities 2012: $0Net Assets 2012: $92,3612012Assets 2013: $94,047Liabilities 2013: $0Net Assets 2013: $94,0472013Assets 2014: $75,799Liabilities 2014: $31,599Net Assets 2014: $44,2002014Assets 2015: $49,379Liabilities 2015: $17,819Net Assets 2015: $31,5602015Assets 2016: $36,862Liabilities 2016: $1352016Assets 2017: $67,564Liabilities 2017: $33,4692017Assets 2018: $22,314Liabilities 2018: $1,866Net Assets 2018: $20,4482018Assets 2019: $70,287Liabilities 2019: $33,705Net Assets 2019: $36,5822019Assets 2020: $47,107Liabilities 2020: $38,709Net Assets 2020: $8,3982020Assets 2021: $100,874Liabilities 2021: $52,113Net Assets 2021: $48,7612021Assets 2022: $72,474Liabilities 2022: $1,770Net Assets 2022: $70,7042022Assets 2023: $60,128Liabilities 2023: $664Net Assets 2023: $59,4642023Assets 2024: $65,661Liabilities 2024: $651Net Assets 2024: $65,0102024

Highlighted filing

2024

Assets$65,661
Liabilities$651
Net Assets$65,010
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

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

$100K$50K$0-$50KRevenue 2010: $57,875Expenses 2010: $69,036Net Income 2010: -$11,1612010Revenue 2011: $84,114Expenses 2011: $73,976Net Income 2011: $10,1382011Revenue 2012: $76,360Expenses 2012: $53,819Net Income 2012: $22,5412012Revenue 2013: $81,286Expenses 2013: $79,600Net Income 2013: $1,6862013Revenue 2014: $56,988Expenses 2014: $64,593Net Income 2014: -$7,6052014Revenue 2015: $58,528Expenses 2015: $71,168Net Income 2015: -$12,6402015Revenue 2016: $72,092Expenses 2016: $66,925Net Income 2016: $5,1672016Revenue 2017: $48,381Expenses 2017: $51,013Net Income 2017: -$2,6322017Revenue 2018: $43,270Expenses 2018: $56,917Net Income 2018: -$13,6472018Revenue 2019: $66,334Expenses 2019: $50,200Net Income 2019: $16,1342019Revenue 2020: $34,168Expenses 2020: $62,352Net Income 2020: -$28,1842020Revenue 2021: $88,636Expenses 2021: $48,273Net Income 2021: $40,3632021Revenue 2022: $73,136Expenses 2022: $51,193Net Income 2022: $21,9432022Revenue 2023: $55,395Expenses 2023: $66,635Net Income 2023: -$11,2402023Revenue 2024: $68,557Expenses 2024: $63,011Net Income 2024: $5,5462024

Highlighted filing

2024

Revenue$68,557
Expenses$63,011
Net Income$5,546
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$65,661
Liabilities
$651
Net assets
$65,010
Revenue
$68,557
Expenses
$63,011
Net income
$5,546
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.01$0.65$0.69$0.63$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.59$0.55$0.67$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.72$0.02$0.71$0.73$0.51$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.52$0.49$0.89$0.48$0.40
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.39$0.08$0.34$0.62$0.28
2019Detailed filing. Detailed filing data is available for this year.$0.70$0.34$0.37$0.66$0.50$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.20$0.43$0.57$0.14
2017Summary only. Only limited summary data is available for this year.$0.68$0.33$0.48$0.51$0.03
2016Summary only. Only limited summary data is available for this year.$0.37$0.00$0.72$0.67$0.05
2015Summary only. Only limited summary data is available for this year.$0.49$0.18$0.32$0.59$0.71$0.13
2014Summary only. Only limited summary data is available for this year.$0.76$0.32$0.44$0.57$0.65$0.08
2013Summary only. Only limited summary data is available for this year.$0.94$0.00$0.94$0.81$0.80$0.02
2012Summary only. Only limited summary data is available for this year.$0.92$0.00$0.92$0.76$0.54$0.23
2011Summary only. Only limited summary data is available for this year.$0.70$0.00$0.70$0.84$0.74$0.10
2010Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.58$0.69$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$68,557
Mission and Program Overview

Mission

Alternate judicial system

Program Services

DescriptionGrantsExpenses
KENAI PENINSULA YOUTH COURT ESTABLISHED AN ALTERNATE JUDICIAL SYSTEM FOR JUVENILE OFFENDERS. TRAINED YOUTH PARTICIPANTS ARE TO BE JUDGES, JURORS, COURT OFFICERS AND ATTORNEYS.-$58,101
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
VIRGINIA ESPENSHADEExecutive DirectorPT$36,000-$36,000
ANGELA RAMPONIMember-$0--
KAREN RUEBSEMANTreasurer-$0--
LEROY HEINRICHPresident-$0--
bridget griemeVice President-$0--
cindy mckibbonMember-$0--
Filing and Contact Details

Filer

Filer Name
Kenai Peninsula Youth Court Inc
EIN
92-0160676
Phone
9073984027
Address
3733 BEN WALTERS LANE SUITE 5, HOMER, AK 99603

Signing Officer

Name
Virginia Espenshade
Title
Executive Director
Signed
2025-11-03
Discuss with paid preparer
Yes

Preparer

Firm
Lambe Tuter & Associates Apc
Address
189 S Binkley St Ste 201, Soldotna, AK 99669
Preparer
Stephanie J Lambe CPA
Phone
9072629123
Supplemental Narrative

Additional Explanations

Other Revenue.1

“OTHER $15”

Other Expenses.1002

“Office Expenses $7406”

Other Expenses.1003

“Information Technology $738”

Other Expenses.1005

“Travel $6201”

Other Expenses.1

“Misc $3622”

Other Expenses.2

“LICENSE $434”

Other Expenses.4

“seminars/ training $300”

Other Expenses.5

“Payroll processing fees $52”

Other Expenses.6

“BANK FEES $12”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $664 Accounts Payable and Accrued Expenses - Ending $651”

Raw XML Appendix175 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Executive Dir.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
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IRS990EZ/OtherExpensesTotalAmt018765
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Information Technology $738
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Travel $6201
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PAYROLL PROCESSING FEES $52
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BANK FEES $12
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENAI PENINSULA YOUTH COURT INC
ReturnHeader/Filer/BusinessNameControlTxt0KENA
ReturnHeader/Filer/EIN0920160676
ReturnHeader/Filer/PhoneNum09073984027
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ReturnHeader/Filer/USAddress/CityNm0HOMER
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ReturnHeader/PreparerPersonGrp/PhoneNum09072629123
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephanie J Lambe CPA
ReturnHeader/ReturnTs02025-11-03T13:15:00-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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