COOK INLET AQUACULTURE ASSOC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- COOK INLET AQUACULTURE ASSOC (EIN 92-0063954)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-13
- IRS object ID
- 201441339349303084
- Schema version
- 2012v2.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-13T10:44:55-07:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Altman Rogers & Company | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 G Street Suite 500 | AddressLine1 |
| City | Anchorage | City |
| State | AK | State |
| ZIP Code | 99501 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 920063954 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cook Inlet Aquaculture Association | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COOK | NameControl |
| Phone | 9072835761 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40610 Kalifornsky Beach Road | AddressLine1 |
| City | Kenai | City |
| State | AK | State |
| ZIP Code | 99611 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Gary Fandrei | Name |
| Title | Executive Dir. | Title |
| Date Signed | 2014-05-12 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TOM J DOMAGALA CPA | Name |
| PTIN | P00122688 | PTIN |
| Phone | 9072742992 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Brent Johnson | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40610 Kalifornsky Beach Road | AddressLine1 |
| City | Kenai | City |
| State | AK | State |
| ZIP Code | 99611 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4347630 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.ciaanet.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1976 | YearFormation |
| State Legal Domicile | AK | StateLegalDomicile |
| Activity Or Mission Description | Fisheries enhancement in Alaska. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 27 | NbrIndependentVotingMembers |
| Total Nbr Employees | 61 | TotalNbrEmployees |
| Total Nbr Volunteers | 4 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 1471853 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2342269 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 617801 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1168686 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3421 | InvestmentIncomePriorYear |
| Investment Income Current Year | -7080 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 905337 | OtherRevenuePriorYear |
| Other Revenue Current Year | 833340 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2998412 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4337215 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1139287 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1529547 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1936417 | OtherExpensePriorYear |
| Other Expenses Current Year | 2291979 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3075704 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3821526 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -77292 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 515689 | RevenuesLessExpensesCY |
| Total Assets BOY | 4771817 | TotalAssetsBOY |
| Total Assets EOY | 6050394 | TotalAssetsEOY |
| Total Liabilities BOY | 3915003 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 4428877 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 856814 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1621517 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Fisheries enhancement in Alaska. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 1346188 | Expense |
| Description | Trail Lakes Hatchery - Accounts for the activities associated with the administration and operation of the Trail Lakes Hatchery as well as the operation of the fishery enhancement field projects of the hatchery. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 944278 | Expense |
| Description | Tutka Hatchery - Accounts for the activities associated with the administration and operation of the Tutka Hatchery. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 719087 | Expense |
| Description | Other Fields Projects - Accounts for the activities associated with various monitoring and evaluation of field projects around Southcentral Alaska. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 119359 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 3128912 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | true | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 14 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 61 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 27 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 27 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | AK | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Gary Fandrei Exec Director | NamePerson |
| Telephone Number | 9072835761 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40610 Kalifornsky Beach Road | AddressLine1 |
| City | Kenai | City |
| State | AK | State |
| ZIP Code | 99611 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (41 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|---|
| Robert Cellers | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Carl Hatten Jr | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Ian Pitzman | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Jessie Nelson | |||||||
| Secretary | 0.00 | 0.00 | X | 0 | 0 | 0 | X |
| Emil Nelson | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Christine Brandt | |||||||
| 1st Vice Pres. | 0.00 | 0.00 | X | 0 | 0 | 0 | X |
| Duff Hoyt | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Glenn Carroll | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| AlRay Carroll | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Roland Maw | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Brian Bohman | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Kenny Rodgers | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Paul Shadura III | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Page Herring | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Norm Darch | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| George Conner | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Mark Ducker | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Robert Correia | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Brian Koski | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Teague Vanek | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Steve Vanek | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Malcolm Milne | |||||||
| Alternate | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Melvin Malchoff | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Tim McDonald | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Mark Roth | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Dyer VnDevere | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Steve Tvenstrup | |||||||
| 2nd Vice Pres | 0.00 | 0.00 | X | 0 | 0 | 0 | X |
| Paul Shadura II | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Vince Goddard | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Tim Schmidt | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Vern Kornstad | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Matt Tikka | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Carl Hatten | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Dave Martin | |||||||
| Treasurer | 0.00 | 0.00 | X | 0 | 0 | 0 | X |
| Brent Johnson | |||||||
| President | 0.00 | 0.00 | X | 0 | 0 | 0 | X |
| John McCombs | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Paul Roth | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Sam Cotten | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Jacob Wise | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Alex Roth | |||||||
| Director | 0.00 | 0.00 | X | 0 | 0 | 0 | |
| Gary Fandrei | |||||||
| Executive Dir. | 40.00 | 0.00 | 58713 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 58713 | TotalReportableCompFromOrg |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Quality Electric | |||||
| PO Box 529 | Soldotna | AK | 99669 | Electronics install | 950107 |
| Peninsula Plumbing & Heating Inc | |||||
| 35581 Kenai Spur Hwy | Soldotna | AK | 99669 | Plumbing | 198858 |
| James Roth | |||||
| PO Box 2008 | Homer | AK | 99603 | Fish transport | 111706 |
| HDR Alaska Inc | |||||
| PO Box 3480 | Omaha | NE | 68103 | Consulting | 179605 |
| ETS | |||||
| PO Box 392 | Beaver Dam | WI | 53916 | Water treatment | 126100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Government Grants | 2342269 | GovernmentGrants |
| Total Contributions | 2342269 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| Enhancement Tax Proceeds | 1107493 | 1107493 |
| Contract revenue | 61193 | 61193 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1168686 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3335 | TotalRevenueColumn |
| Exclusion | $3,335 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 10415 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -10415 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -10415 | TotalRevenueColumn |
| Exclusion | -$10,415 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| Terminal Fish Licensing | 815246 | 815246 |
| Other | 18094 | 18094 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 833340 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4337215 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2002026 | RelatedOrExemptFunctionIncome |
| Exclusion | -$7,080 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59758 | Total |
| Program Services | 47975 | ProgramServices |
| Management And General | 11783 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1055584 | Total |
| Program Services | 847445 | ProgramServices |
| Management And General | 208139 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 297470 | Total |
| Program Services | 241469 | ProgramServices |
| Management And General | 56001 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116735 | Total |
| Program Services | 93717 | ProgramServices |
| Management And General | 23018 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 98198 | Total |
| Program Services | 81621 | ProgramServices |
| Management And General | 16577 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14741 | Total |
| Program Services | 12253 | ProgramServices |
| Management And General | 2488 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14557 | Total |
| Program Services | 13229 | ProgramServices |
| Management And General | 1328 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41912 | Total |
| Program Services | 34837 | ProgramServices |
| Management And General | 7075 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 274497 | Total |
| Program Services | 228160 | ProgramServices |
| Management And General | 46337 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31104 | Total |
| Program Services | 23325 | ProgramServices |
| Management And General | 7779 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 105212 | Total |
| Management And General | 105212 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 187109 | Total |
| Program Services | 165524 | ProgramServices |
| Management And General | 21585 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79678 | Total |
| Program Services | 66228 | ProgramServices |
| Management And General | 13450 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| repairs and maintenance | 166850 | 146679 | 20171 |
| Equipment | 218938 | 206880 | 12058 |
| Contractual Services | 501616 | 416938 | 84678 |
| Supplies | 518722 | 471419 | 47303 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38845 | Total |
| Program Services | 31213 | ProgramServices |
| Management And General | 7632 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3821526 | Total |
| Program Services | 3128912 | ProgramServices |
| Management And General | 692614 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1546455 | BOY |
| EOY | -421345 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1778506 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 469633 | BOY |
| EOY | 335126 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 903 | BOY |
| EOY | 864 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57530 | BOY |
| EOY | 99612 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 5550761 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2163037 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2697293 | BOY |
| EOY | 3387724 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3 | BOY |
| EOY | 869907 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4771817 | BOY |
| EOY | 6050394 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 219273 | BOY |
| EOY | 110750 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3695730 | BOY |
| EOY | 4134804 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 183323 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3915003 | BOY |
| EOY | 4428877 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53621 | BOY |
| EOY | 1621517 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 803193 | BOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 856814 | BOY |
| EOY | 1621517 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4771817 | BOY |
| EOY | 6050394 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 515689 | ReconcilationRevenueExpenses |
| Reconcilation Prior Adjustment | 249014 | ReconcilationPriorAdjustment |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 448975 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 800092 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 547144 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1471853 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2342269 | CurrentTaxYear |
| Total | 5610333 | Total |
Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 430423 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 442138 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 360252 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 617801 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1107493 | CurrentTaxYear |
| Total | 2958107 | Total |
Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 879398 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1242230 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 907396 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2089654 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3449762 | CurrentTaxYear |
| Total | 8568440 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 0 | AmountsSubstContributorsTotal |
| Public Support Total170 | 8568440 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2044 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2274 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4500 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3421 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3335 | CurrentTaxYear |
| Total | 15574 | Total |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1505380 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 789487 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1947850 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 905337 | CurrentTaxYearMinus1Year |
| Current Tax Year | 822925 | CurrentTaxYear |
| Total | 5970979 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 14554993 | TotalSupport |
| Gross Receipts From Admissions Etc | 61193 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.58870 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.51290 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 30250 | OtherCostOrOtherBasis |
| Book Value | 30250 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2896820 | OtherCostOrOtherBasis |
| Book Value | 2896820 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 927139 | OtherCostOrOtherBasis |
| Book Value | 927139 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1696552 | OtherCostOrOtherBasis |
| Book Value | 1696552 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Depreciation | 2163037 | Depreciation |
| Book Value | -2163037 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 3387724 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Rounding | |
| Fuel and Fish Inventory | 44871 |
| Construction in Progress | 825036 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 869907 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Payroll Liabilities | Description |
| Amount | $183,323 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 183323 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 4337215 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 4337215 | RevenueSubtotal |
| Total Revenue Per Form990 | 4337215 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3821526 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 3821526 | ExpensesSubtotal |
| Total Expenses Per Form990 | 3821526 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part X | Identifier |
| Return Reference | Part X : FIN48 Footnote | ReturnReference |
| Explanation | The Association is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Although the Association is exempt from federal income taxes, any income derived from unrelated business activities is subject to the requirements of filing Federal Income Tax Form 990-T and a tax liability may be determined on these activities. The Associations policy is to report penalties and interest, if any, associated with any unrecognized tax benefits as a component of income tax expense. At year ended June 30, 2013 there were no uncertain tax positions. With few exceptions, the Association is no longer subject to examinations by federal and state tax authorities for tax years ending before June 30, 2010. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Robert Roth | |||
| Son of Direc | 5200 | Collect broodstock | false |
| James Roth | |||
| Son of Direc | 111706 | Transport fish | false |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Governing documents and policies are included in each Board member packet and avialable for inspection at every BOD meeting, which are open to the public. These documents are also available to anyone upon request. The financial statements are reviewed at a BOD meeting, which is open to the public, and the financial statements are published in our annual report. |
| Form 990, Part VI, Line 15b | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | The BOD sets the salary for all employees, including the Executive Director. Comparable salaries are reviewed from other Aquaculture Associations and Nonprofit organizations. |
| Form 990, Part VI, Line 15a | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The BOD sets the salary for all employees, including the Executive Director. Comparable salaries are reviewed from other Aquaculture Associations and Nonprofit organizations. |
| Form 990, Part VI, Line 12c | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Board members are required to disclose conflicts of interest at Board meetings. |
| Form 990, Part VI, Line 11b | Form 990, Part VI, Line 11b: Form 990 Review Process | The board reviews the return before it is filed. |
| Form 990, Part VI, Line 2 | Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | Mark Roth and his two sons, Paul and Alex Roth, are on the board and fish in the local cooperative.Emil and Jessie Nelson are married and serve on the board. |
| Form 990, Part III, Line 4d | Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: Other Fields Projects - Accounts for the activities associated with various monitoring and evaluation of field projects around Southcentral Alaska. |
| Client Note 1 - Note 1: Part XI, Line 8, Prior Period Adjustments:Prior Period Adjustment:The Association did not properly record inventory for fuel and fish feed and accrued leave and severance pay. A prior period adjustment in the amount of $30,163 and $53,192 respectively, was recorded to beginning assets. Also the Association did not record several items in property, plant and equipment in prior period. A prior period adjustment in the amount of $272,084 was recorded to beginning net assets. The net effect of the prior period adjustment was to increase net assets by $294,014.Restatement of Beginning Net Assets:During the year ended June 30, 2013, the Association identified certain reclassifications in net assets that relate to prior periods. These reclassifications and the impact on the previously issued 2012 financial statements are as follows;The Association's temporary restricted net assets related to the state grants for construction/renovation/improvements at the Tutka Bay and Trail Lakes Lagoon Hatcheries were overstated by $803,193. The Association changed accounting policy on restriction of net assets and released all related to capital grants restrictions for equipment, property, plant and equipment. The effect of the reclassification is as follows: Unrestricted net assets, as originally stated $ 53,621 Temporary restricted reclassification 803,193 __________ Unrestricted net assets, as restated $ 856,814 ========== Temporary restricted net assets, as originally stated $ 803,193 Temporary restricted net assets reclassification (803,193) __________ Temporary restricted net assets, as restated $ - ========== |
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