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Nonprofiteer
← KODIAK AREA NATIVE ASSOCIATION

Form 990 for tax year 2024

Filed by KODIAK AREA NATIVE ASSOCIATION.

Totals

Total revenue
$60,970,930
Total expenses
$57,789,045
Contributions and grants received
$30,788,108
Grants paid
$1,320,994
Program service revenue
$28,688,970
Investment income
$2,007,181
Other revenue
-$513,329
Total assets, end of year
$137,112,181
Total liabilities, end of year
$50,657,772
Net assets or fund balances, end of year
$86,454,409
Program services expenses (Part IX)
$50,993,790
Management and general expenses
$6,795,255
Fundraising expenses
$0
Program service expenses (Part III)
$50,993,790

Program services were 88.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $269,296

  • 1e · Government grants (contributions)

    $30,499,944

  • 1f · All other contributions, gifts and grants

    $18,868

  • 2a · Program service revenue: PATIENT SERVICE

    total $17,767,656 · related or exempt $17,767,656

  • 2b · Program service revenue: ISDEAA REIMBURSEMENTS

    total $10,921,314 · related or exempt $10,921,314

  • 3 · Investment income

    total $1,967,181 · excluded $1,967,181

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $723,718

  • 6b · Less rental expenses

    real property $2,254,147

  • 6c · Rental income or loss

    real property -$1,530,429 · personal property $0

  • 6d · Net rental income or loss

    total -$1,530,429 · excluded -$1,530,429

  • 7a · Gross sales of assets other than inventory

    other assets $40,000

  • 7b · Less cost or other basis and sales expenses

    other assets $0

  • 7c · Gain or loss

    other assets $40,000

  • 7d · Net gain or loss

    total $40,000 · excluded $40,000

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $3,856,376

  • 9b · Gaming: direct expenses

    $3,526,968

  • 9c · Net income from gaming

    total $329,408 · unrelated business $149,584 · excluded $179,824

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: OTHER REVENUE

    total $687,692 · excluded $687,692

  • 11e · Other revenue, total

    $687,692

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $96,190 · program services $96,190

  • 2 · Grants to domestic individuals

    total $1,224,804 · program services $1,224,804

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $1,118,946 · program services $880,336 · management and general $238,610

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $23,771,447 · program services $18,702,283 · management and general $5,069,164

  • 8 · Pension plan contributions

    total $1,346,719 · program services $1,059,536 · management and general $287,183

  • 9 · Other employee benefits

    total $3,578,089 · program services $2,815,076 · management and general $763,013

  • 10 · Payroll taxes

    total $1,863,317 · program services $1,465,972 · management and general $397,345

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $265,145 · program services $230,438 · management and general $34,707

  • 11c · Fees: accounting

    total $1,502,691 · program services $1,305,993 · management and general $196,698

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $6,613,487 · program services $5,770,717 · management and general $842,770

  • 12 · Advertising and promotion

    total $38,743 · program services $8,349 · management and general $30,394

  • 13 · Office expenses

    total $819,456 · program services $535,657 · management and general $283,799

  • 14 · Information technology

    total $1,237,621 · program services $361,580 · management and general $876,041

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $989,941 · program services $910,806 · management and general $79,135

  • 17 · Travel

    total $1,913,184 · program services $1,348,798 · management and general $564,386

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $2,829,352 · program services $609,713 · management and general $2,219,639

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $3,754,710 · program services $2,245,834 · management and general $1,508,876

  • 23 · Insurance

    total $540,817 · program services $116,544 · management and general $424,273

  • 24a · Other expenses: INDIRECT EXPENSE ALLOCATION

    total $0 · program services $7,890,164 · management and general -$7,890,164

  • 24b · Other expenses: SUPPLIES

    total $2,627,182 · program services $2,364,075 · management and general $263,107

  • 24c · Other expenses: MISCELLANEOUS EXPENSE

    total $549,146 · program services $118,339 · management and general $430,807

  • 24d · Other expenses: TRAINING EXPENSE

    total $524,400 · program services $402,705 · management and general $121,695

  • 24e · All other expenses

    total $583,658 · program services $529,881 · management and general $53,777

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $45,189,437 · end of year $49,288,447

  • 2 · Savings and temporary cash investments

    beginning of year $16,060,965 · end of year $16,729,601

  • 3 · Pledges and grants receivable

    beginning of year $2,211,309 · end of year $2,350,204

  • 4 · Accounts receivable

    beginning of year $7,043,472 · end of year $2,844,575

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $531,452 · end of year $610,047

  • 10a · Land, buildings and equipment: cost or other basis

    $85,667,210

  • 10b · Land, buildings and equipment: accumulated depreciation

    $23,340,425

  • 10c · Land, buildings and equipment, net

    beginning of year $64,486,204 · end of year $62,326,785

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $2,147,420 · end of year $2,026,253

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $220,000 · end of year $165,000

  • 15 · Other assets

    beginning of year $1,036,563 · end of year $771,269

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,034,719 · end of year $7,090,454

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $5,711,196 · end of year $4,332,547

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $42,265,225 · end of year $39,234,771

  • 27 · Net assets without donor restrictions

    beginning of year $76,189,845 · end of year $78,219,944

  • 28 · Net assets with donor restrictions

    beginning of year $7,725,837 · end of year $8,234,465

Mission and programs · 2024

Mission

TO ELEVATE THE QUALITY OF LIFE OF THE PEOPLE WE SERVE.

  • THE KODIAK AREA NATIVE ASSOCIATION (KANA) IS A TRIBAL ORGANIZATION AND PURSUANT TO THE INDIAN SELF DETERMINATION AND EDUCATION ASSISTANCE ACT, THE INDIAN HEALTH CARE IMPROVEMENT ACT, AND OTHER FEDERAL LAWS PROVIDES HEALTH CARE SERVICES TO ALASKA NATIVES, AMERICAN INDIANS, AND OTHER ELIGIBLE INDIVIDUALS IN THE KODIAK ARCHIPELAGO. THESE SERVICES INCLUDE PRIMARY MEDICAL CARE, DENTAL, COMMUNITY HEALTH AIDE/PRACTITIONER SERVICES, ALCOHOL AND SUBSTANCE ABUSE PREVENTION SERVICES, MENTAL HEALTH CARE, IMMUNIZATIONS, LABRATORY, PHARMACY, REHABILITATIVE SERVICES, AND OTHER SPECIALIZED PROGRAMS THAT PROVIDE A BROAD, COMPREHENSIVE CONTINUUM OF CARE. KANA FACILITATES A WIDE RANGE OF SERVICES DIRECTLY AND IN COOPERATION WITH OTHER AGENCIES THROUGH FIELD CLINICS, REFERRALS, AND OTHER ARRANGEMENTS WITH TRIBAL HEALTH ORGANIZATIONS.

    Expenses $38,858,926 · Grants $125,505 · Revenue $28,688,970

  • THE COMMUNITY SERVICES PROGRAMS AT KANA IMPROVE THE LIVES OF ALASKA NATIVES, AMERICAN INDIANS, AND OTHER ELIGIBLE INDIVIDUALS IN THE KODIAK ARCHIPELAGO THROUGH COMMUNITY-BASED SERVICE INITIATIVES. THESE INCLUDE CHILD ADVOCACY CENTERS, CHILD AND FAMILY SERVICES, ELDER SERVICES, WORKFORCE AND ECONOMIC DEVELOPMENT, AND OTHER SERVICES.

    Expenses $8,727,635 · Grants $1,183,301

  • PUBLIC SAFETY - THE VILLAGE PUBLIC SAFETY OFFICER PROGRAM TRAINS AND EMPLOYS INDIVIDUALS RESIDING IN THE RURAL VILLAGES OF THE KODIAK ARCHIPELEGO TO BE FIRST RESPONDERS IN PUBLIC SAFETY EMERGENCIES, INCLUDING SEARCH AND RESCUE, FIRE PROTECTION, EMERGENCY MEDICAL ASSISTANCE, CRIME PREVENTION, AND BASIC LAW ENFORCEMENT.

    Expenses $1,985,216

  • TRIBAL OPERATIONS

    Expenses $1,422,013 · Grants $12,188

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Michael Pfeffer

    Chief Executive Officer

    Total calculated
    $696,372
    From this org
    $594,790
    From related orgs
    $0
    Other
    $101,582
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $594,790
    Bonus
    not reported
    Other
    not reported
    Deferred
    $71,091
    Nontaxable benefits
    $30,491
    Filer's total
    $696,372

  • Elise Pletnikoff

    Chief Medical Director

    Total calculated
    $401,391
    From this org
    $375,733
    From related orgs
    $0
    Other
    $25,658
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $375,733
    Bonus
    not reported
    Other
    not reported
    Deferred
    $24,150
    Nontaxable benefits
    $1,508
    Filer's total
    $401,391

  • Sam Chelmo

    Physician

    Total calculated
    $385,216
    From this org
    $336,586
    From related orgs
    $0
    Other
    $48,630
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $336,586
    Bonus
    not reported
    Other
    not reported
    Deferred
    $23,928
    Nontaxable benefits
    $24,702
    Filer's total
    $385,216

  • Evan Jones

    Physician

    Total calculated
    $349,216
    From this org
    $305,197
    From related orgs
    $0
    Other
    $44,019
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $305,197
    Bonus
    not reported
    Other
    not reported
    Deferred
    $21,567
    Nontaxable benefits
    $22,452
    Filer's total
    $349,216

  • Katie Gray

    Medical Director

    Total calculated
    $336,422
    From this org
    $293,422
    From related orgs
    $0
    Other
    $43,000
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $293,422
    Bonus
    not reported
    Other
    not reported
    Deferred
    $20,870
    Nontaxable benefits
    $22,130
    Filer's total
    $336,422

  • Stephen Tullis

    Staff Dentist

    Total calculated
    $293,639
    From this org
    $264,065
    From related orgs
    $0
    Other
    $29,574
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $264,065
    Bonus
    not reported
    Other
    not reported
    Deferred
    $18,556
    Nontaxable benefits
    $11,018
    Filer's total
    $293,639

  • Ali Vayani

    CFO

    Total calculated
    $223,317
    From this org
    $205,828
    From related orgs
    $0
    Other
    $17,489
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $205,828
    Bonus
    not reported
    Other
    not reported
    Deferred
    $6,222
    Nontaxable benefits
    $11,267
    Filer's total
    $223,317

  • Jeannine Marsh

    Treasurer

    Total calculated
    $17,500
    From this org
    $17,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Larry Chichenoff

    Director

    Total calculated
    $17,500
    From this org
    $17,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Chrislyn Hoen

    Director

    Total calculated
    $17,500
    From this org
    $17,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Loretta Nelson

    Chair

    Total calculated
    $17,000
    From this org
    $17,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Phyllis Amodo

    Vice-Chair

    Total calculated
    $17,000
    From this org
    $17,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Stella Krumrey

    Director

    Total calculated
    $17,000
    From this org
    $17,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Alex Panamaroff

    Director

    Total calculated
    $17,000
    From this org
    $17,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Nancy Nelson

    Director

    Total calculated
    $17,000
    From this org
    $17,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Teacon Simeonoff

    Director

    Total calculated
    $17,000
    From this org
    $17,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Cheryl Christofferson

    Secretary

    Total calculated
    $17,000
    From this org
    $17,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • STARAAYA LLC

    Excluded · REAL ESTATE · AK · 50% owned · share of income $115,087 · share of assets $1,087,772

    Directly controlled by NA

  • GOLD CACHE BINGO

    Unrelated · GAMING · AK · 33.333% owned · share of income $505,211 · share of assets $1,781,900 · general or managing partner

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2024
IRS schema version
2024v5.2
Source object
202642309349302539

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