2021-01-25T12:55:00-08:00 2020-06-30 920143182 ALTMAN ROGERS & CO 3000 C Street Suite 201 Anchorage AK 99503 990 2019-07-01 920117008 Special Education Service Agency SPEC 9073341300 3501 Denali Street Anchorage AK 99503 Patrick Pillai Executive Dir. 2021-01-25 true Tom J Domagala CPA P00122688 9072742992 2019 2022-09-23 18:48:47Z Patrick Pillai 3501 Denali Street 101 Anchorage AK 99503 3324664 false X www.sesa.org X 1986 AK To assist school agencies and rural education and to provide special education services to exceptional children. 9 9 25 10 0 3474067 3310738 0 13634 13926 0 3487701 3324664 0 0 2392160 2218723 0 0 1157179 1078598 3549339 3297321 -61638 27343 2539917 2598871 1746949 1511852 792968 1087019 X To assist school agencies and rural education and to provide special education services to exceptional children. false false 1714635 Low incidence Disabilities Service:SESA's core service, funded through the Alaska Department of Education and Early Development, is a low incidence disability outreach program. The purpose of the program is to provide consultation, technical assistance, and support, primarily to rural and remote school district personnel who work with students experiencing low incidence (severe and occurring infrequently) disabilities: Vision impairment, autism impairment, hearing impairment, emotional disturbance, and multiple disabilities. 182439 Alaska Autism Resource Center (AARC):The Alaska Autism Resource Center (AARC) serves the needs of individuals with autism spectrum disorders, their families, caregivers, and service providers throughout the state of Alaska. 76002 Deaf and Blind:The Alaska Deaf Blind Project is a federally funded five-year grant, providing technical assistance services to students with deafblindness from birth to twenty-one years of age. Grant outcomes include professional development training to educational teams, networking and training for parents and communities, and liaison with the National Center for Deafblindness. 49360 2022436 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 9 0 true 25 true false false false false false false false 0 false false false false false false false X 9 9 false false false false false false false true true false false false true false true false true true true false X Genevieve Hollins 9072302169 2380 Llano Dr Royse City TX 75189 Patrick Pillai Executive Dir. 37.50 0.00 X 135776 0 63008 Anne Applegate Ex Officio 2.50 0.00 X 0 0 0 Jeanne Gerhardt-Cyrus President 2.50 0.00 X X 0 0 0 Maggie Winston Treasurer 2.50 0.00 X X 0 0 0 Anna Attla Board Member 2.50 0.00 X 0 0 0 Meghan Clark Board Member 2.50 0.00 X 0 0 0 Donald Enoch Board Member 2.50 0.00 X 0 0 0 Dan Kaasa Board Member 2.50 0.00 X 0 0 0 Joshua Gill Board Member 2.50 0.00 X 0 0 0 Debbie Treece Secretary 2.50 0.00 X X 0 0 0 Elizabeth Lougee Board Member 2.50 0.00 X 0 0 0 Molly McManamin Board Member 2.50 0.00 X 0 0 0 135776 63008 1 false true false AK Education & Business Services 2380 Llano Dr Royse City TX 75189 Accounting 140623 1 3309620 1118 3310738 0 13926 13926 0 0 0 0 0 0 0 0 3324664 13926 0 0 0 0 197698 197698 0 1230134 965897 264237 402033 289292 112741 372212 283142 89070 16646 13455 3191 0 6234 6234 150898 150898 0 0 0 162086 31376 130710 0 158145 132911 25234 14410 14410 0 244368 244368 265369 250667 14702 0 0 0 0 0 0 Dues & Fees 43109 15000 28109 Professional Development 19321 19321 Other Expenses 14658 6965 7693 0 3297321 2022436 1274885 0 541578 635214 1456157 1470083 225944 172900 0 0 0 0 0 65273 41902 111946 107753 9076 4193 0 0 0 0 241889 274579 2539917 2598871 13280 17084 38 38 1733631 1494730 1746949 1511852 X 783892 1082826 9076 4193 792968 1087019 2539917 2598871 X 27343 266708 X false true X false false X 3429065 3251216 3318613 3474067 3310738 16783699 0 0 3429065 3251216 3318613 3474067 3310738 16783699 0 16783699 2230 4038 4105 13634 13926 37933 0 0 16821632 1080 0.99770 0.99870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 111946 107753 4193 4193 Pension and OPEB Deferrals 178168 Net Pension and OPEB assets 96411 274579 Net Pension Liability 1330918 Net OPEB Liability 163812 1494730 X 3324664 3324664 3324664 3297321 3297321 3297321 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, 2020 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 2020, the tax years that remain subject to examination begins with 2017. X X false false false false false false false false false Patrick Pillai Executive Dir. 142531 21915 33252 197698 Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Early Intervention: Form 990, Part VI, Line 11b: Form 990 Review Process Upon completion by a CPA firm, Form 990 is first reviewed by an accounting consultant and then by the Executive Director. Any questions or necessary revisions are addressed during this review process. The Executive Director then approves and signs the final version before it is filed. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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, Line 19: Other Organization Documents Publicly Available The board policy manual, financial statements, and other policies are available upon request. Financial statements are distributed to all board members upon completion of every yearly audit. Other Changes In Net Assets Or Fund Balances - Other Increases Change in the unfunded net pension and OPEB liab & Assets = $348507 Other Changes In Net Assets Or Fund Balances - Other Decreases Changes indeferred inflows and outflows of resources = -$76916 Other Changes In Net Assets Or Fund Balances - Other Decreases Governmental funds report capital outlays as expenditures = -$4883