2017-03-16T16:00:24-07:00 2014-12-31 Altman Rogers & Company 425 G Street Suite 800 Anchorage AK 99501 990 2014-01-01 920155067 The Alaska Community Foundation ALAS 9072746703 3201 C Street Anchorage AK 99503 Nina Kemppel President & CEO 2017-03-15 true Tom J Domagala CPA P00122688 9072742992 2014 2021-01-29 14:40:06Z X Nina Kemppel 27278147 false false X www.alaskacf.org X 1995 AK To advance philanthropy to strengthen Alaska's communities now and forever. 16 16 17 200 -168860 -168860 6097164 15386198 768236 935504 8223621 2763585 76661 -86773 15165682 18998514 4139312 3546704 0 980839 1065165 0 117190 1836964 2395277 6957115 7007146 8208567 11991368 68631626 80182724 1082808 630865 67548818 79551859 To transform gifts from Alaskans into extraordinary contributions for our state's future. Connecting people who care with causes that matter. false false 4872102 935504 Grant Programs: Funds expended from the holdings of endowed or quasi-endowed charitable funds for the sole purpose of making scholarship awards and grant awards to 501(c)(3) organizations in perpetuity or otherwise. Grants are made in an effort to improve the quality of life across Alaska. 819616 Projects: Funds expended by the Foundation when it serves as the fiscal sponsor for a partner entity that is not a 501(c)(3) organization to enable a charitable project to move forward for the community. Projects are taken on in an effort to improve the quality of life across Alaska. 5691718 true true false true false true false false false true true false true false true true true false false false false false false false false false false true true true false false false false false false false true false false true true false false false true false false false false false true 26 0 false 17 true false false false false false false true true false 0 false false false false false false false false false false X 16 16 true false false false false false false true true false true true true true true true true true true false false X X X Nina Kemppel 9073346700 3201 C Street Suite 110 Anchorage AK 99503 Susan Behlke Foley Past Chair 2.00 0.00 X X 0 0 0 John Rubini Director 2.00 0.00 X 0 0 0 Peter Michalski Director 2.00 0.00 X 0 0 0 Blythe Campbell Board Chair 10.00 0.00 X X 0 0 0 S Lane Tucker Vice Chair 2.00 0.00 X X 0 0 0 Andrew Teuber Director 2.00 0.00 X 0 0 0 Kris Norosz Secretary 2.00 0.00 X X 0 0 0 Don Zoerb III 1st Vice Chair 5.00 0.00 X X 0 0 0 Bill Sheffield Director 2.00 0.00 X 0 0 0 S Lane Tucker Treasurer 3.00 0.00 X X 0 0 0 Kathryn Dodge Director 2.00 0.00 X 0 0 0 Alex Slivka Vice Chair 2.00 0.00 X X 0 0 0 Kate Slyker Director 2.00 0.00 X 0 0 0 Penny Pedersen Director 2.00 0.00 X 0 0 0 Angela Cox Director 2.00 0.00 X 0 0 0 Diane Kaplan Director 2.00 0.00 X 0 0 0 Kathryn Gerlek CFO 40.00 0.00 X 87382 0 659 Karen Griffin CFO 40.00 0.00 X 14135 0 0 Candace Winkler President & CEO 40.00 0.00 X 134059 0 19336 235576 19995 1 false true false 0 15386198 9079280 15386198 Fund Administration Fees 522299 935504 935504 935504 1915578 1915578 0 0 0 9127640 8271450 8183 856190 -8183 848007 848007 0 0 0 Other Revenue 522299 79748 79748 K-1 Ordinary income(loss) -166521 -168860 2339 -86773 18998514 1015252 -168860 2765924 3319047 3319047 227657 227657 0 0 235576 120221 91875 23480 0 600894 306378 234348 60168 40249 20527 15697 4025 125307 63907 48870 12530 63139 32201 24624 6314 0 28119 17816 10303 19955 12643 7312 0 0 203194 197886 5308 350922 222342 128580 235443 112618 112402 10423 60497 14047 46450 129886 82295 47591 0 122958 122958 105002 4874 100128 0 0 0 0 18925 18925 19672 12342 7330 Foundation Administrative Fees 935471 855171 80300 Special Events 63065 4090 58725 250 Bank Charges and Fees 57131 55638 1493 Equipment 43317 22117 21200 1720 -12099 13819 7007146 5691718 1198238 117190 20814 94646 4623676 3302715 6213 81107 0 0 0 0 0 52012 54609 1030145 99286 75784 930859 0 0 63853127 75718788 0 0 68631626 80182724 84010 115769 927452 444565 71346 70531 1082808 630865 X 55996829 67622320 11551989 11929539 67548818 79551859 68631626 80182724 X 11991368 -774362 786035 X false true X true true true X 12095911 15122424 6511549 6097164 15386198 55213246 0 0 12095911 15122424 6511549 6097164 15386198 55213246 1387140 53826106 716538 913549 1170211 1496290 1915578 6212166 -168860 -168860 516423 743024 746127 6803992 930094 9739660 70996212 3203733 0.75820 0.75070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 3000 false false 3000 false false Part II-B, Line 1i - Other Activities Description The Alaska Community Foundation engaged an advocacy and lobbying firm, in conjunction with other Community Foundations, to educate the members of congress about the work of and issues that affect community foundations. 80 260 3313171 10491709 764485 2420869 18717829 59273126 true true 66453207 13804880 2353602 3185354 580209 855171 77990956 59698582 4710973 7749458 4710387 312163 683256 66453207 54006412 5553468 5307760 4480504 223324 465230 59698582 46193424 13815919 1138279 5337853 1343381 459976 54006412 43237919 11712231 2820266 4380347 6780543 416102 46193424 0.76000 0.24000 false false false 874000 874000 156145 99286 56859 930859 75718788 Accrued Leave 70531 70531 X 18252614 -774362 27867 228349 -518146 18770760 227754 227754 18998514 7263362 27867 228349 256216 7007146 7007146 Part V, Line 4: Intended uses of the endowment fund. In accordance with FASB ASC 958-605-05 assets received from an organization that names itself or its affiliate as the beneficiary of the funds the Foundation records as liabilities rather than as contributions, even if variance power is explicitly stated in the gift agreement. Assets received and net Investment earnings are recorded as increases to agency endowment liabilities; fund distributions and fees are recorded as decreases to liabilities.Permanent and quasi-endowments provide long-term support through charitable grants to non-profit organizations and scholarships throughout Alaska. Term endowments provide grants to scholarships and non-profit organizations with the intent of expending the endowment over the life of the project(s). Part X : FIN48 Footnote The Foundation is exempt from federal income taxes under Section 501 (c)(3) of the Internal Revenue Code. Therefore, the accompanying statements do not reflect a provision for income taxes. Although the Foundation is exempt from federal income taxes, any income derived from unrelated business activities is subject to the requirement of filing U.S. Federal Income Tax Form 990-T and a tax liability may be determined on these activities. The Foundation classifies all interest and penalties related to tax contingencies as income tax expense. As of December 31, 2014 and 2013 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 Foundation files tax returns in the US Federal Jurisdiction and the State of Alaska. As of 2014, the tax years that remain subject to examination begins in 2011. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Net Assets Released From Restrictions $228349 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Income From K-1 $227754 Part XII, Line 2d: Other expenses and losses per audited F/S Net Assets Released From Restrictions $228349 true AABC Foundation 3123 Gottschall Road Perkiomenville PA 18074 232778441 10000 0 Support of birth centers Alaska Arts and Culture Found PO Box 101883 Anchorage AK 99510 920171993 46736 0 Support of arts and culture program Alaska Resource Education 601 East 57th Place Ste 104 Anchorage AK 99518 920117527 10000 0 "Rock and Roll Around Alaska" Alaska Ski Educational Founda 2245 Churchill Street Anchorage AK 99517 237378119 11183 0 General Operating Support Anchorage Concert Chorus PO Box 100364 Anchorage AK 99510 237017298 20000 0 General Operating Support Boys & Girls Club of Kenai 705 Frontage Road B Kenai AK 99611 943067142 6300 0 Summer camp program Commonwealth North Inc 711 M Street Suite 104 Anchorage AK 99501 920073333 10000 0 Special projects Ionia Inc 54932 Burdock Road Kasilof AK 99610 920159153 179442 0 General Operating Support Municipality of Anchorage PO Box 196650 Anchorage AK 99519 920059987 10000 0 Cuddy Family Midtown Park Providence Alaska Foundation 3200 Providence Drive Anchorage AK 99508 920093565 45000 0 Extended Care Services Alaska Botanical Garden PO Box 202202 Anchorage AK 99520 920115504 24819 0 General operating support Alaska Childrens Trust PO Box 92155 Anchorage AK 99509 911765129 300000 0 General operating support Alaska Youth & Parent Fdtn PO Box 232053 Anchorage AK 99523 920043569 18000 0 Special projects American Cancer Society 3851 Piper Street Ste U240 Anchorage AK 99508 131788491 25000 0 General operating support Anchorage Museum Association 625 C street Anchorage AK 99501 926009317 20000 0 Body world exhibit Perseverance Theatre 914 Third Street Douglas AK 99824 920071124 40269 0 New works by professional artists Scotty Gomez Foundation PO Box 111294 Anchorage AK 99511 208027404 10000 0 Support for youth hockey programs The Alaska Museum of Science 201 North Bragaw Street Anchorage AK 99508 920138658 74000 0 General operating support 2003 Seward Centenial PO Box 3544 Seward AK 99664 611413914 10000 0 Support for the compass rose landsc Alaska Native Heritage Center 8800 Heritage Center Drive Anchorage AK 99504 920127531 16427 0 Strategic planning for ANLPAC Alaska Sealife Center PO Box 1329 Seward AK 99664 920132479 8000 0 Support for specific projects Central AK Retired Teach Asso PO Box 93610 Anchorage AK 99508 260650015 6250 0 General Program Support Homer Foundation PO Box 2600 Homer AK 99603 920139183 8540 0 Strategic Planning retreat Jimmy Huntington School PO Box 110 Huslia AK 99746 920058051 12613 0 Youth Sled Dog Racing & General Juneau Community Foundation 350 North Franklin Street 2 Juneau AK 99801 522395867 11774 0 Technical Projects and General The Alaska Community Foundati 3201 C Street Suite 110 Anchorage AK 99503 920155067 68370 0 Engine 557 Restoration Alaska Deaf & Hard of Hearing PO Box 21-0093 Anchorage AK 99521 461502393 5455 0 Denali Deaf Community Center Board Alaska Legal Srvs Corp 1016 West 6th Ave Ste 200 Anchorage AK 99501 920034754 10000 0 General Operating Support Alaska Native Med Cent Aux 4315 Diplomacy Dr Anchorage AK 99508 920055126 10000 0 Scholarship/General Support Alaska World Affairs Council 406 G Street Ste 207 Anchorage AK 99501 237378119 13500 0 General Operating Support American College of Cardiolog 2400 N Street NW Heart House Washington DC 20037 135641985 10000 0 Cardiovascular Update Conference Anchorage School District PO Box 100359 Anchorage AK 99510 9592 0 General Support Anchorage Youth Court PO Box 100359 Anchorage AK 99501 920129615 15636 0 General Operating Support Arctic Slope Community Found 3900 C Street Ste 801 Anchorage AK 99503 272247740 25121 0 General Program Support Arctic Winter Games Corp of 705 Frontage Rd B Kenai AK 99611 920063696 7819 0 Arctic Winter Games Brave Heart Volunteers PO Box 6336 Sitka AK 99633 731639840 13400 0 Efficiency and Effectiveness Improv Bristol Bay High School PO Box 169 Naknek AK 99633 920029587 21676 0 High School Basketball Season/Suppl California Polytechnic State 212 San Luis Obispo CA 93407 20000 0 Spencer Combs, Student Scholarship Camp Fire Alaska 161 Klevin St Ste 100 Anchorage AK 99508 920029613 85355 0 Support for Camp Fire Operations Copper River Watershed Projec PO Box 1560 Cordova AK 99574 920162546 6000 0 Traveling by Story Ellen Johnson Sirleaf Mkt Wom 777 UN Plaza Ste 3C New York NY 10017 260453775 10000 0 Support for Omega Market Project First American Baptist Church 1200 E 27th Ave Anchorage AK 99508 920058119 50000 0 New Boiler fo Church Friends of Creamers Field PO Box 81065 Fairbanks AK 99708 920137107 5605 0 Creating Revenue Devel Plan Friends of the Haines Bor Li PO Box 1089 Haines AK 99827 920124436 15596 0 Support for Library Gastineau Humane Society 7705 Glacier Hwy Juneau AK 99801 920057621 5155 0 Development of a Fundraising Plan Hospice of Anchorage 2612 E Northern Lights Blvd Anchorage AK 99508 920018009 20100 0 General Operating Institute of the North 1675 C St Ste 106 Anchorage AK 99501 753155877 185461 0 General Operating Support Kawerak PO Box 948 Nome AK 99762 920047009 7500 0 Sustainable Business Plan Lynn Canal Broadcasting PO Box 1109 Haines AK 99827 920068956 5500 0 Business Planning Native Village of Barrow PO Box 1130 Barrow AK 99723 920120821 100000 0 Food Bank Distribution Native Village of Kotzebue PO Box 296 Kotzebue AK 99752 920060128 8000 0 Mentoring New Leadership Nordic Journeys PO Box 231408 Anchorage AK 99523 463175050 136069 0 General Operating Support PeaceHealth Ketchikan Med Ce 3100 Tongass Ave Ketchikan AK 99901 910939479 16754 0 General Operating Support Petersburg Public Library PO Box 549 12 Nordic Ave Petersburg AK 99833 926000142 29250 0 General / Amazing Rainforest Resurrection Bay Conservation PO Box 1092 Seward AK 99511 920167038 5100 0 Schoolyard Habitat Program Seaview Community Service PO Box 111294 Anchorage AK 99511 920043803 10000 0 Provide Safe Shelter to Victims Seldovia Village Tribe PO Drawer L Seldovia AK 99663 920134463 6000 0 SVT Health and Wellness Strategies Seward Arts Council PO Box 794 Seward AK 99663 920076287 6500 0 Seward Music, Arts and Playwright Southeast Alaska Independent 3225 Hospital Dr Ste 300 Juneau AK 99801 920144370 6500 0 Board / Winter Snow Sports Sprout Family Services 3691 Ben Walters Lane 4 Homer AK 99603 920117855 5180 0 Board Financial Planning Talkeetna Community Radio PO Box 300 Talkeetna AK 99676 943099330 6161 0 Collaboration of Talkeetna Non-Prof Talkeetna Historical Society PO Box 76 Talkeetna AK 99676 920109160 8900 0 General Support AFN Education Fund 1577 C Street Ste 300 Anchorage AK 99503 261460192 94903 0 General operating support Alaska Comm Action on Toxins 505 W North Lights Blv Ste Anchorage AK 99503 920177082 5575 0 Support for Strategic Planning Sess Island Institute PO Box 2420 Sitka AK 99835 943057411 5250 0 UAF on BH of Bryant Klug PO Box 756360 Fairbanks AK 99775 926000147 12000 0 Scholarship United Way of Anchorage 701 West 8th Ave Ste 230 Anchorage AK 99501 920027948 50000 0 General Support University of Alaska Anchorag PO Box 141628 Anchorage AK 99514 926000147 25000 0 OURS Research Experience 62 6 Scholarships 34 210157 Alpine and Nordic Ski Training 10 17500 Grantmaker's Description of How Grants are Used For all grants, eligibility is first determined by a check of the organization's charitable status using Guidestar. For non-501(c)(3) (churches, tribes, local govt agencies/programs, schools), staff verifies their eligibility using other means as appropriate. For grants awarded through competitive cycles, grantees must submit progress and final reports. Scholarship recipients may or may not be required to file reports. X true true X X X false false false false false false false false false false Candace Winkler President & CEO 134059 8044 11292 153395 Part I, Line 1a: Relevant information in regards to selections on 1a. Diane Kaplan Board member 300000 grant see schedule O Don Zoerb Board member 20000 Grant see schedule O John Rubini Board Member 122958 See Schedule O false Diane Kaplan Board Member 122958 See Schedule O false Diane Kaplan Board member 12500000 see schedule O false Diane Kaplan Board member 18563 See schedule O false X 4 181411 FMV X 1 1367342 FMV false true false Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et John Rubini, a board member, is a partner in SJ/JL Calais Office, LLC which is ACF's landlord.Diane Kaplan, a board member, is CEO of the Rasmuson Foundation, a major donor/grantor to ACF. Form 990, Part VI, Line 11b: Form 990 Review Process The audit committee reviews and approves the 990 prior to submission to the Board for final approval. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The Board has an annual conflict of interest reporting process and Board members are required to disclose conflicts of interest and recuse themselves from voting. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The process for reviewing executive compensation is guided by the Executive Committee of the Board of Directors. A performance review is based on input from all board members and from select staff, funders, donors, and grantees. Input is also received from the President/CEO herself and state and national compensation surveys are considered by the committee in order to determine fair and reasonable compensation. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Audits are posted on the website. Other policies and documents are available upon request. Other Changes In Net Assets Or Fund Balances - Other Increases Net Investment gains on Agency Endowments = $1013789 Other Changes In Net Assets Or Fund Balances - Other Decreases Equity from K-1s = -$227754 Amended Explanation The Organization is now under new management. In reviewing the 2014 return they discovered some K-1's that were missed and other items that were inaccurate on the original Form 990. Schedule L, Part IV, lines (1) and (2) On October 1, 2012, The Alaska Community Foundation entered into an office lease agreement with SJ/JL Calais Office I, LLC. John Rubini (ACF Board member), is a 28.5% direct beneficial owner and 15.7% indirect beneficial owner through an Alaska Trust. In addition, The Rasmuson Foundation (Diane Kaplan President/CEO and board member of ACF) is an 11.6% beneficial owner in the SJ/JL Calais Office I. LLC. The grantor's share of income from this partnership is used to offset and reduce the office space lease payments for the Foundation. Schedule L, Part III, Line (1) $300,000 general operating support grant was provided to alaska children's trust while diane kaplan was both chairman of the alaska children's trust board and a board member of the alaska community foundation. Schedule L, Part III, Line (2) $20,000 general operating support grant was provided to anchorage museum association while don zoerb was a board member for both alaska museum association and the alaska community foundation. Schedule L, Part IV, Line (3) The foundation invests and manages an investment portfolio of $12.5 million on behalf of the alaska children's trust. Schedule L, Part IV, Line (4) On December 19, 2012, the alaska children's trust (Diane Kaplan Chairman of act and board member of acf) entered into a lease agreement with the alaska community foundation. in 2014 the foundation recorded $18,563 in rental income from the alaska children's trust. ACF Properties LLC 3201 C Street Ste 110 Anchorage AK 99503 Holding company for ACF Real Estate Assets AK The Alaska Community Foundation false false false false false false false false false false false false false false false false false false false