Civic Intelligence

Lower Kuskokwim National Education Association

990 • Fiscal year 2015 • EIN 94-3122520

Sep 01, 2014 to Aug 31, 2015 • Filed on Feb 10, 2016

PO Box 628Bethel, AK 99559

(907) 543-2845

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.00x

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

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

54th percentile

0.00x

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

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Net Margin

36th percentile

-0.8%

Higher net margin than 36% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

40th percentile

-0.1%

Faster asset growth than 40% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

48th percentile

1.0%

Faster revenue growth than 48% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$247,309

Down $371 (-0.1%) from 2014

Net Assets

Down

$247,309

Down $371 (-0.1%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$46,339

Up $479 (+1.0%) from 2014

Expenses

Up

$46,710

Up $4,263 (+10%) from 2014

Net Income

Down

-$371

Down $3,784 (-111%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $207,199Liabilities 2010: $0Net Assets 2010: $207,1992010Assets 2011: $219,238Liabilities 2011: $0Net Assets 2011: $219,2382011Assets 2012: $237,907Liabilities 2012: $0Net Assets 2012: $237,9072012Assets 2013: $244,267Liabilities 2013: $0Net Assets 2013: $244,2672013Assets 2014: $247,680Liabilities 2014: $0Net Assets 2014: $247,6802014Assets 2015: $247,309Liabilities 2015: $0Net Assets 2015: $247,3092015Assets 2016: $296,831Liabilities 2016: $0Net Assets 2016: $296,8312016Assets 2017: $263,421Liabilities 2017: $0Net Assets 2017: $263,4212017Assets 2018: $294,394Liabilities 2018: $0Net Assets 2018: $294,3942018Assets 2019: $285,983Liabilities 2019: $0Net Assets 2019: $285,9832019Assets 2020: $311,238Liabilities 2020: $0Net Assets 2020: $311,2382020Assets 2021: $302,196Liabilities 2021: $0Net Assets 2021: $302,1962021Assets 2022: $369,090Liabilities 2022: $0Net Assets 2022: $369,0902022Assets 2023: $316,955Liabilities 2023: $0Net Assets 2023: $316,9552023Assets 2024: $323,117Liabilities 2024: $0Net Assets 2024: $323,1172024Assets 2025: $326,277Liabilities 2025: $0Net Assets 2025: $326,2772025

Highlighted filing

2015

Assets$247,309
Liabilities$0
Net Assets$247,309

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $33,0922010Expenses 2011: $45,8682011Expenses 2012: $38,6592012Expenses 2013: $37,5792013Revenue 2014: $45,860Expenses 2014: $42,447Net Income 2014: $3,4132014Revenue 2015: $46,339Expenses 2015: $46,710Net Income 2015: -$3712015Revenue 2016: $112,487Expenses 2016: $62,965Net Income 2016: $49,5222016Revenue 2017: $66,226Expenses 2017: $37,771Net Income 2017: $28,4552017Revenue 2018: $50,592Expenses 2018: $19,619Net Income 2018: $30,9732018Revenue 2019: $198,206Expenses 2019: $206,617Net Income 2019: -$8,4112019Revenue 2020: $190,810Expenses 2020: $174,286Net Income 2020: $16,5242020Revenue 2021: $276,279Expenses 2021: $285,231Net Income 2021: -$8,9522021Revenue 2022: $234,110Expenses 2022: $262,453Net Income 2022: -$28,3432022Revenue 2023: $266,444Expenses 2023: $316,461Net Income 2023: -$50,0172023Revenue 2024: $264,948Expenses 2024: $259,127Net Income 2024: $5,8212024Revenue 2025: $264,309Expenses 2025: $261,149Net Income 2025: $3,1602025

Highlighted filing

2015

Revenue$46,339
Expenses$46,710
Net Income-$371
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Feb 10, 2016
Return Version
2014v6.0
Gross Receipts
$46,339
Mission and Program Overview

Mission

Professional organization whereby members collaborate on educationalideas, professional growth, employee contract enforcement,negotiations, and rights enforcement.

Professional organization whereby members collaborate on educational ideas, professional growth, employee contract enforcement, negotiations and rights enforcements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$247,680$247,309▼ $371
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$247,680$247,309▼ $371
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$247,680$247,309▼ $371
Total Net Assets Fund Balance$247,680$247,309▼ $371
Total Liabilities and Net Assets / Fund Balance$247,680$247,309▼ $371

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,733-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jessica DeweyBargaining Chair
Jan GableBenefits Chairperson
Anthony McdanielHousing Committee Chair
Samantha JacksonMembership Chair
Ryan ButteRights Chair
Robert Jeffrey HarrisPresident
Erin SchalkVice President
Matthew CrawfordArea 1 Director
Lynn EdwardsArea 2 Director
Martin SmithArea 4 Director
Sara GrantSecretary
Barbara MosierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$45,330
Program Service Revenue
$0
Investment Income
$259
Other Revenue
$750
All Other Contributions
$45,330
Change in Net Assets
$-371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,710
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$7,020--$7,020
Office Expenses$3,228--$3,228
Advertising$2,043--$2,043
All Other Expenses$1,430--$1,430
Fees for Services Legal$1,210--$1,210
Other Expenses$1,200--$1,200
Fees for Services Accounting$1,200--$1,200
Total Functional Expenses$46,710$0$0$46,710
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Section A, line 6

Membership in the LKNEA shall be open to all certified and classified personnel employed in the schools of the Lower Kuskokwim School District. Members of the LKNEA shall also be members of NEA-Alaska and the National Education Association. A quorum of the Executive Board shall consist of a majority of the members of the Executive Board. A quorum of the general membership shall consist of 20% of the total LKNEA membership. The membership shall have the right to: A. Make nominations. B. Vote, by secret ballot, in all elections of the local, state, and national Associations according to the one person, one vote principle. C. Ratify any tentative agreement reached in bargaining within their respective unit. D. Meet and conduct business pursuant to the Constitution and Bylaws adopted by the membership. E. Hold Office in the LKNEA. F. Fully participate in the local, state and national Associations.

Form 990, Part VI, Section A, line 7A

The Executive Board shall be responsible for the management of the LKNEA in all matters except as stated otherwise in the Constitution and Bylaws. The President shall appoint, with the majority approval of the Executive Board, the chairpersons and members of standing and ad hoc committees. The Vice President shall be responsible for LKNEA elections.

Form 990, Part VI, Section A, line 7B

The Executive Board shall consist of the officers, five (5) area directors as designated in the bylaws and standing committee chairs as designated in the bylaws. Membership on the Executive Board shall be proportional to the membership in each sub-unit (certified and classified) of the LKNEA. It shall hold the executive authority of the LKNEA. Whenever a majority of the Executive Board shall agree that an officer has been grossly negligent of the duties defined in the bylaws or is incapacitated, they shall declare the position vacant.

Form 990, Part VI, Section B, line 11

A copy of the organization's 990 form was provided to the board of directors for review and approval.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lower Kuskokwim Nea
EIN
94-3122520
Phone
9075432845
Address
PO BOX 628, BETHEL, AK 99559

Signing Officer

Name
Robert Jeffery Harris
Title
President
Phone
9075432845
Signed
2016-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Harris
Formed
2003
Legal Domicile
Ak
Voting Board Members
404
Independent Board Members
404
Employees
0
Volunteers
0

Preparer

Firm
Newhouse & Vogler Cpas Apc
Address
237 EAST FIREWEED LANE SUITE 200, ANCHORAGE, AK 99503
Preparer
Joseph L Newhouse CPA
Phone
9072587555
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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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IRS990ScheduleA/OtherIncome509Grp/TotalAmt02438
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97890
IRS990ScheduleA/PublicSupportPY509Pct00.97840
IRS990ScheduleA/PublicSupportTotal509Amt0246659
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt045330
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt045630
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt041719
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt056320
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt057660
IRS990ScheduleA/Total509Grp/TotalAmt0246659
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt046339
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt045860
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt043838
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt057023
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt058918
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0251978
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01733
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01733
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership in the LKNEA shall be open to all certified and classified personnel employed in the schools of the Lower Kuskokwim School District. Members of the LKNEA shall also be members of NEA-Alaska and the National Education Association. A quorum of the Executive Board shall consist of a majority of the members of the Executive Board. A quorum of the general membership shall consist of 20% of the total LKNEA membership. The membership shall have the right to: A. Make nominations. B. Vote, by secret ballot, in all elections of the local, state, and national Associations according to the one person, one vote principle. C. Ratify any tentative agreement reached in bargaining within their respective unit. D. Meet and conduct business pursuant to the Constitution and Bylaws adopted by the membership. E. Hold Office in the LKNEA. F. Fully participate in the local, state and national Associations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Executive Board shall be responsible for the management of the LKNEA in all matters except as stated otherwise in the Constitution and Bylaws. The President shall appoint, with the majority approval of the Executive Board, the chairpersons and members of standing and ad hoc committees. The Vice President shall be responsible for LKNEA elections.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Board shall consist of the officers, five (5) area directors as designated in the bylaws and standing committee chairs as designated in the bylaws. Membership on the Executive Board shall be proportional to the membership in each sub-unit (certified and classified) of the LKNEA. It shall hold the executive authority of the LKNEA. Whenever a majority of the Executive Board shall agree that an officer has been grossly negligent of the duties defined in the bylaws or is incapacitated, they shall declare the position vacant.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the organization's 990 form was provided to the board of directors for review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization makes its governing documents and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AK
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0247680
IRS990/TotalAssetsEOYAmt0247309
IRS990/TotalAssetsGrp/BOYAmt0247680
IRS990/TotalAssetsGrp/EOYAmt0247309
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt045330
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt046710
IRS990/TotalFunctionalExpensesGrp/TotalAmt046710
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0247680
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0247309
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt046710
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01009
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt046339
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0247680
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0247309
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0247680
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0247309
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 628
IRS990/USAddress/CityNm0BETHEL
IRS990/USAddress/StateAbbreviationCd0AK
IRS990/USAddress/ZIPCd099559
IRS990/VotingMembersGoverningBodyCnt0404
IRS990/VotingMembersIndependentCnt0404
IRS990/WebsiteAddressTxt0www.lknea.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT JEFFERY HARRIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum09075432845
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER KUSKOKWIM NEA
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0943122520
ReturnHeader/Filer/PhoneNum09075432845
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 628
ReturnHeader/Filer/USAddress/CityNm0BETHEL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AK
ReturnHeader/Filer/USAddress/ZIPCd099559
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920133179
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWHOUSE & VOGLER CPAS APC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0237 EAST FIREWEED LANE SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANCHORAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099503
ReturnHeader/PreparerPersonGrp/PhoneNum09072587555
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joseph L Newhouse CPA
ReturnHeader/ReturnTs02016-02-10T14:02:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.26$0.00$3.26$2.64$2.61$0.03
2024Detailed filing. Detailed filing data is available for this year.$3.23$0.00$3.23$2.65$2.59$0.06
2023Detailed filing. Detailed filing data is available for this year.$3.17$0.00$3.17$2.66$3.16$0.50
2022Detailed filing. Detailed filing data is available for this year.$3.69$0.00$3.69$2.34$2.62$0.28
2021Detailed filing. Detailed filing data is available for this year.$3.02$0.00$3.02$2.76$2.85$0.09
2020Detailed filing. Detailed filing data is available for this year.$3.11$0.00$3.11$1.91$1.74$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.86$0.00$2.86$1.98$2.07$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$0.51$0.20$0.31
2017Detailed filing. Detailed filing data is available for this year.$2.63$0.00$2.63$0.66$0.38$0.28
2016Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$1.12$0.63$0.50
2015Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$0.46$0.47$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$0.46$0.42$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.00$2.44$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.00$2.38$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.00$2.19$0.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.00$2.07$0.33