Kodiak Borough Education Assoc (EIN 920078211) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1964

Legal Domicile

Principal Officer

Valerie Lukin

Phone

9074812230

Tax Period

2024-09-01 to 2025-08-31

Kodiak Borough Education Assoc, founded in 1964, is a micro nonprofit that reported $45K in total revenue in fiscal year 2024. Revenue fell 70% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $26K, a strong 59% operating margin.

Mission

Promoting the educational well- being of school children and providing a unified voice for teachers before the board of education, community and other entities.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $18,482

Program Service Revenue $0

Investment Income $26,106

Other Revenue $0

TOTAL REVENUE $44,588

Expense Breakdown

Grants Paid $3,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $18,330

Other Expenses $15,330

TOTAL EXPENSES $18,330

Year-over-Year Comparison

	2024	2023	Change
Revenue	$44,588	$151,145	-0.7%
Expenses	$18,330	$157,345	-0.9%
Net Income	$26,258	$-6,200	-5.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Valerie Lukin	President	10	Officer Director	$0	$0	$0
Sarah Powers	Past President	5	Officer Director	$0	$0	$0
Katherine Simp	NEA Board Rep	5	Officer Director	$0	$0	$0
Martha Sager	Secretary	5	Officer Director	$0	$0	$0
Jenna Wagner	Treasurer	5	Officer Director	$0	$0	$0
Kristi Lonheim	Corresp. Sec	5	Officer Director	$0	$0	$0
Ash Davis	Pres. Elect	5	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$44,588	$18,330	$99,978	$26,258
2024	$151,145	$157,345	$73,720	$-6,200
2023	$80,602	$115,187	$76,809	$-34,585
2022	$158,486	$136,479	$120,997	$22,007
2021	$169,486	$172,821	$101,111	$-3,335
2020	$168,489	$160,338	$101,755	$8,151
2018	$189,930	$205,462	$79,814	$-15,532

Kodiak Borough Education Assoc