2014-05-13T10:44:55-07:00 2013-06-30 Altman Rogers & Company 425 G Street Suite 500 Anchorage AK 99501 990 2012-07-01 920063954 Cook Inlet Aquaculture Association COOK 9072835761 40610 Kalifornsky Beach Road Kenai AK 99611 Gary Fandrei 2014-05-12 true TOM J DOMAGALA CPA P00122688 9072742992 2012 2015-11-30 17:44:51Z Brent Johnson 40610 Kalifornsky Beach Road Kenai AK 99611 4347630 false false X www.ciaanet.org X 1976 AK Fisheries enhancement in Alaska. 27 27 61 4 0 1471853 2342269 617801 1168686 3421 -7080 905337 833340 2998412 4337215 0 0 1139287 1529547 0 0 1936417 2291979 3075704 3821526 -77292 515689 4771817 6050394 3915003 4428877 856814 1621517 X Fisheries enhancement in Alaska. false false 1346188 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. 944278 Tutka Hatchery - Accounts for the activities associated with the administration and operation of the Tutka Hatchery. 719087 Other Fields Projects - Accounts for the activities associated with various monitoring and evaluation of field projects around Southcentral Alaska. 119359 3128912 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 false false false false false false false false false true true false false false false false false false false false false false true 14 0 true 61 true false false false false false false false false 0 false false false false false false false false false false X 27 27 true false false false false false false true true false false true true true true false true true true false AK X Gary Fandrei Exec Director 9072835761 40610 Kalifornsky Beach Road Kenai AK 99611 Robert Cellers 0.00 0.00 X 0 0 0 Carl Hatten Jr 0.00 0.00 X 0 0 0 Ian Pitzman 0.00 0.00 X 0 0 0 Jessie Nelson 0.00 0.00 X X 0 0 0 Emil Nelson 0.00 0.00 X 0 0 0 Christine Brandt 0.00 0.00 X X 0 0 0 Duff Hoyt 0.00 0.00 X 0 0 0 Glenn Carroll 0.00 0.00 X 0 0 0 AlRay Carroll 0.00 0.00 X 0 0 0 Roland Maw 0.00 0.00 X 0 0 0 Brian Bohman 0.00 0.00 X 0 0 0 Kenny Rodgers 0.00 0.00 X 0 0 0 Paul Shadura III 0.00 0.00 X 0 0 0 Page Herring 0.00 0.00 X 0 0 0 Norm Darch 0.00 0.00 X 0 0 0 George Conner 0.00 0.00 X 0 0 0 Mark Ducker 0.00 0.00 X 0 0 0 Robert Correia 0.00 0.00 X 0 0 0 Brian Koski 0.00 0.00 X 0 0 0 Teague Vanek 0.00 0.00 X 0 0 0 Steve Vanek 0.00 0.00 X 0 0 0 Malcolm Milne 0.00 0.00 X 0 0 0 Melvin Malchoff 0.00 0.00 X 0 0 0 Tim McDonald 0.00 0.00 X 0 0 0 Mark Roth 0.00 0.00 X 0 0 0 Dyer VnDevere 0.00 0.00 X 0 0 0 Steve Tvenstrup 0.00 0.00 X X 0 0 0 Paul Shadura II 0.00 0.00 X 0 0 0 Vince Goddard 0.00 0.00 X 0 0 0 Tim Schmidt 0.00 0.00 X 0 0 0 Vern Kornstad 0.00 0.00 X 0 0 0 Matt Tikka 0.00 0.00 X 0 0 0 Carl Hatten 0.00 0.00 X 0 0 0 Dave Martin 0.00 0.00 X X 0 0 0 Brent Johnson 0.00 0.00 X X 0 0 0 John McCombs 0.00 0.00 X 0 0 0 Paul Roth 0.00 0.00 X 0 0 0 Sam Cotten 0.00 0.00 X 0 0 0 Jacob Wise 0.00 0.00 X 0 0 0 Alex Roth 0.00 0.00 X 0 0 0 Gary Fandrei 40.00 0.00 X 58713 0 0 58713 0 false false false 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 5 2342269 2342269 Enhancement Tax Proceeds 1107493 1107493 Contract revenue 61193 61193 1168686 3335 3335 0 0 0 10415 -10415 -10415 -10415 0 0 0 Terminal Fish Licensing 815246 815246 Other 18094 18094 833340 4337215 2002026 -7080 0 0 0 0 59758 47975 11783 0 1055584 847445 208139 0 297470 241469 56001 116735 93717 23018 0 98198 81621 16577 14741 12253 2488 0 0 0 0 0 14557 13229 1328 41912 34837 7075 0 274497 228160 46337 31104 23325 7779 0 0 105212 105212 0 187109 165524 21585 79678 66228 13450 repairs and maintenance 166850 146679 20171 Equipment 218938 206880 12058 Contractual Services 501616 416938 84678 Supplies 518722 471419 47303 38845 31213 7632 3821526 3128912 692614 0 1546455 -421345 1778506 469633 335126 903 864 0 0 0 0 57530 99612 5550761 2163037 2697293 3387724 0 0 0 0 3 869907 4771817 6050394 219273 110750 3695730 4134804 183323 3915003 4428877 X 53621 1621517 803193 856814 1621517 4771817 6050394 515689 249014 X false true X true true true X 448975 800092 547144 1471853 2342269 5610333 430423 442138 360252 617801 1107493 2958107 0 879398 1242230 907396 2089654 3449762 8568440 0 8568440 2044 2274 4500 3421 3335 15574 0 1505380 789487 1947850 905337 822925 5970979 14554993 61193 0.58870 0.51290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30250 30250 2896820 2896820 927139 927139 1696552 1696552 2163037 -2163037 3387724 Rounding Fuel and Fish Inventory 44871 Construction in Progress 825036 869907 Payroll Liabilities 183323 183323 X 4337215 4337215 4337215 3821526 3821526 3821526 Part X Part X : FIN48 Footnote 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. Robert Roth Son of Direc 5200 Collect broodstock false James Roth Son of Direc 111706 Transport fish false 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 $ - ==========