2024-04-25T13:49:15-05:00 2023-06-30 BDO USA 3601 C STREET STE 600 ANCHORAGE AK 99503 990 2022-07-01 920158414 Ilisagvik College % SOMSRI GREENSPAN ILIS 9078523333 PO Box 749 Barrow AK 99723 Ann Marie Clark CFO 9078523333 2024-04-23 true Ann Marie Clark 999009999 Matthew Frerker CPA P01677675 9072788878 2024-04-23 2 2022 2023-04-26 12:10:37Z Justina Wilhelm PO Box 749 Barrow AK 99723 53340218 false X www.ilisagvik.edu X 1996 AK See Schedule O 12 12 176 0 20188598 17398866 1307972 1645934 179015 344849 192213 863111 21867798 20252760 424868 420548 0 0 10031352 11431988 0 0 0 6394474 5654138 16850694 17506674 5017104 2746086 34187549 32451245 22355717 15470394 11831832 16980851 X SEE SCHEDULE O false false 16174647 420548 1645934 TO PROVIDE HIGH QUALITY EDUCATION AND VOCATIONAL/TECHNICAL TRAINING THAT HELPS STUDENTS GAIN EMPLOYMENT. 16174647 true true false false false false false false true true false false true true false true true true false false false false false false false false true false true false false false false false false false false false false false false false true true true false false true 52 0 true 176 true false false false false false false false false false false false false X 12 12 false false false false false true false true true false false false true true true true true true true false X SOMSRI GREENSPAN 9078523333 PO BOX 749 Barrow AK 99723 JUSTINA WILHELM President 37.5 0.0 X 234666 0 51627 CAITLIN WALLS Executive Director of Inst. Ad 37.5 0.0 X 162451 0 35739 ANN MARIE J CLARK CFO 37.5 2.0 X 148181 0 32600 Hal Haynes Dean of Students 37.5 0.0 X 140358 0 30879 Monica Lugo Director of IT 37.5 0.0 X 121979 0 26835 Linda Nicholas-Figueroa Associate Professor 37.5 0.0 X 121568 0 26745 Nicole Evans Dean of Administration 37.5 0.0 X 120703 0 26555 Dan Wall Associate Professor 37.5 0.0 X 120275 0 26461 ROBYN BURKE Executive Director of HR 37.5 0.0 X 108151 0 23793 Deborah Edwardson Chairperson 4.0 1.0 X X 5050 0 0 Patricia Llyod Vice Chairperson 4.0 0.0 X X 4550 0 0 Harlee Harvey Secretary 4.0 0.0 X X 4550 0 0 Ida Angasan Trustee 4.0 1.0 X 4400 0 0 Jeremy Kasak Trustee 4.0 0.0 X 3850 0 0 Heather Dingman Treasurer 4.0 1.0 X X 3750 0 0 Amos Aguvluknashookpuk Trustee 4.0 2.0 X 2950 0 0 Nora Jane Burns Trustee 4.0 0.0 X 2750 0 0 Roxanne Brower Trustee 4.0 0.0 X 2700 0 0 James Henry Trustee 4.0 0.0 X 2550 0 0 Doreen Leavitt Trustee 4.0 0.0 X 2150 0 0 Kristen Morry Trustee 1.0 0.0 X 0 0 0 1317582 0 281234 18 false true false ESS SUPPORT SERVICES WORLDWIDE 201 Post Rd ANCHORAGE AK 99501 Food Services 613660 Northern Industrial Training 1740 N Terrilou Court PALMER AK 99645 Teaching 122884 BDO USA 3601 C STREET STE 600 ANCHORAGE AK 99503 Accounting Services 101498 3 8726755 7781118 890993 17398866 AUXILIARY ENTERPRISES 611600 870853 870853 TUITION AND FEES 611600 734148 734148 CONTRACT REVENUE 611600 40933 40933 1645934 328369 328369 0 0 0 0 0 33103938 33087458 16480 16480 16480 0 0 0 0 0 0 0 0 0 REINSURANCE CLAIMS 611600 480813 480813 OTHER REVENUES 611600 382298 382298 863111 20252760 1645934 1207960 420548 420548 0 0 0 826826 826826 0 7005115 7005115 1123379 1123379 1892533 1892533 584135 584135 0 27603 27603 101498 101498 0 0 28889 28889 1241902 1241902 24490 24490 56943 56943 163300 163300 0 596481 596481 680946 680946 0 24969 24969 0 0 577556 577556 213478 213478 COVID-19 MITIGATION EXPENSES 886203 886203 TELEPHONE & INTERNET 448051 448051 OPERATING SUPPLIES 254964 254964 TEACHING SUPPLIES & BOOKS 231657 231657 95208 95208 17506674 16174647 1332027 0 3470031 2289681 0 0 1363748 1185120 269893 617667 0 0 0 0 0 0 149699 181706 198999 263879 5963466 3322714 2248446 2640752 18907938 19567125 0 0 0 0 0 0 7578795 5705315 34187549 32451245 1205984 1268989 0 0 6059262 3870207 0 0 0 0 0 0 0 0 0 0 15090471 10331198 22355717 15470394 X 11831832 16980851 0 0 11831832 16980851 34187549 32451245 X 2746086 189769 2213164 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9850752 438270 799381 48880 11039523 10469806 441205 -1009269 50990 9850752 7824589 382630 2307130 44543 10469806 7522675 420071 -80981 37176 7824589 6852865 428054 276613 34857 7522675 1.00000 false true true 1197064 794500 402564 3070483 1463772 1606711 1695919 1064442 631477 2640752 DEFERRED OUTFLOWS-GASB 68 & 75 1676025 POSTEMPLOYMENT BENEFIT-GASB 75 4029290 5705315 0 PENSION LIABILITY-GASB 68 & 75 9952379 DEFERRED INFLOWS-GASB 68 & 75 378819 10331198 22759464 189769 3008161 3197930 19561534 28889 662337 691226 20252760 17610445 3008161 3008161 14602284 28889 2875501 2904390 17506674 FORM 990, SCHEDULE D, PART XI, LINE 4B: RECLASS REINSURANCE CLAIMS TO REVENUE $ 480,813 RECLASS NET PENSION OBLIGATION WRITE-OFF $ 181,524 TOTAL $ 662,337 FORM 990, SCHEDULE D, PART XII, LINE 4B: NET CHANGE IN OTHER POST EMPLOYMENT BENEFITS $ 2,213,164 RECLASS REINSURANCE CLAIMS TO REVENUE $ 480,813 RECLASS NET PENSION OBLIGATION WRITE-OFF $ 181,524 TOTAL $ 2,875,501 true true true true true true true false false false false false false false false true false true Sch E - Financial Aid or Government Assistance Explanation THE COLLEGE RECEIVES FUNDING FROM THE BUREAU OF INDIAN AFFAIRS AS A 1994 LAND GRANT ELIGIBLE COLLEGE. IT ALSO BENEFITS FROM PELL GRANTS, SEOG AND FEDERAL WORK-STUDY FUNDING FOR THE STUDENTS. A PORTION OF THE WORK-STUDY MONEY GOES TO PAY THE OVERHEAD OF RUNNING THE FINANCIAL AID OFFICE. true ILISAGVIK COLLEGE FOUNDATION PO BOX 749 BARROW AK 99723 201650054 501(c)(3) 420548 TITLE III FUNDS TRANSFER 1 PART I LINE 2 - PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS GRANT FUNDS ARE GIVEN TO THE FILING ORGANIZAION'S SUPPORTING/CONTROLLED ORGANIZATION. X X X X X false false false false false false false false false JUSTINA WILHELM President 234666 51627 286293 ANN MARIE J CLARK CFO 148181 32600 180781 CAITLIN WALLS Executive Director of Inst. Ad 162451 35739 198190 Hal Haynes Dean of Students 140358 30879 171237 FORM 990, PART I, LINE 1: ILISAGVIK COLLEGE PROVIDES QUALITY POST-SECONDARY ACADEMIC, VOCATIONAL AND TECHNICAL EDUCATION IN A LEARNING ENVIRONMENT THAT PERPETUATES AND STRENGTHENS IUPIAT CULTURE, LANGUAGE, VALUES AND TRADITIONS. IT IS DEDICATED TO PROVIDING WELL-EDUCATED AND TRAINED INDIVIDUALS WHO MEET THE HUMAN RESOURCES NEEDS OF THE NORTH SLOPE EMPLOYERS. FORM 990, PART III, LINE 1: ILISAGVIK COLLEGE PROVIDES QUALITY POST-SECONDARY ACADEMIC, VOCATIONAL AND TECHNICAL EDUCATION IN A LEARNING ENVIRONMENT THAT PERPETUATES AND STRENGTHENS IUPIAT CULTURE, LANGUAGE, VALUES AND TRADITIONS. IT IS DEDICATED TO PROVIDING WELL-EDUCATED AND TRAINED INDIVIDUALS WHO MEET THE HUMAN RESOURCES NEEDS OF THE NORTH SLOPE EMPLOYERS. FORM 990, PART VI, LINE 7A: THE MEMBERS DO NOT HAVE ANY RIGHT TO DIRECTLY VOTE ON CORPORATION BUSINESS. THE BOARD OF TRUSTEES IS DESCRIBED AS TWELVE TRUSTEES, NINE OF WHICH REPRESENT THE NORTH SLOPE BOROUGH (NSB) VILLAGES PLUS AN AT-LARGE REPRESENTATIVE, ONE TRUSTEE RECOMMENDED AND EMPLOYED BY ARCTIC SLOPE REGIONAL CORPORATION (ASRC), ONE TRUSTEE FROM THE NSB SCHOOL DISTRICT, AND ONE TRUSTEE FROM INUPIAQ COMMUNITY OF THE ARCTIC SLOPE (ICAS). INDIRECTLY, THE NSB ASSEMBLY CONTROLS THE LEADERSHIP AND DIRECTION OF THE MAJORITY OF THE BOARD SEATS. THERE ARE NO ELECTIONS FOR THE COLLEGE BOARD, THE ASSEMBLY MAKES APPOINTMENTS BASED ON THE RECOMMENDATION OF THE NSB MAYOR'S OFFICE AND THE ASRC AND SCHOOL DISTRICT BOARD LEADERSHIP. THE MAYOR'S OFFICE, ASRC, AND THE SCHOOL DISTRICT FORWARD THEIR RECOMMENDED APPOINTEES TO THE ASSEMBLY FOR CONSIDERATION. THE ASSEMBLY MAKES THE APPOINTMENTS THROUGH ITS NORMAL MEETINGS. FORM 990, PART VI, LINE 11B: THE CHIEF FINANCIAL OFFICER RECEIVES THE FORM 990 DRAFT, COMPARES IT TO THE AUDITED FINANCIAL STATEMENTS FOR REASONABLENESS AND SENDS EDITS OR APPROVAL TO THE PREPARER FOR FILING. FORM 990, PART VI, LINE 12C: THE COLLEGE HAS A REGULAR PERIOD OF SELF-DISCLOSURE FOR TRUSTEES AND MANAGEMENT TO IDENTIFY RELATIONSHIPS THAT MAY GIVE RISE TO REAL OR APPARENT CONFLICT OF INTEREST. THIS IS REINFORCED BY REVIEW OF HIGH VALUE TRANSACTIONS THROUGH THE GRANTS AND BUSINESS OFFICE. OVERSIGHT ON PROJECTS OR TRANSACTIONS THAT POTENTIALLY CONFLICT WITH OUR POLICY IS TRANSFERRED TO A DISINTERESTED THIRD-PARTY THAT IS OUTSIDE THE REGULAR PROCESS. FORM 990, PART VI, LINE 15A: THE COLLEGE CONDUCTS A SALARY SURVEY FOR ALL POSITIONS COMPARED TO NATIONAL AND LOCAL ORGANIZATIONS. THIS DATA IS CONSIDERED AS PART OF THE ANNUAL BUDGETING PROCESS AND SUBMITTED TO THE BOARD OF TRUSTEES AS PART OF THE BUDGETING PROCESS. THE TRUSTEES MAKE A FINAL DETERMINATION AS TO THE BUDGET AND HAVE AUTHORITY TO ADJUST THE COMPENSATION LEVELS AS PART OF THAT PROCESS. ALL TRUSTEE-LEVEL BUDGETING AND COMPENSATION DECISIONS ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, LINE 15B: THE COLLEGE CONDUCTS A SALARY SURVEY FOR ALL POSITIONS COMPARED TO NATIONAL AND LOCAL ORGANIZATIONS. THIS DATA IS CONSIDERED AS PART OF THE ANNUAL BUDGETING PROCESS AND SUBMITTED TO THE BOARD OF TRUSTEES AS PART OF THE BUDGETING PROCESS. THE TRUSTEES MAKE A FINAL DETERMINATION AS TO THE BUDGET AND HAVE AUTHORITY TO ADJUST THE COMPENSATION LEVELS AS PART OF THAT PROCESS. ALL TRUSTEE-LEVEL BUDGETING AND COMPENSATION DECISIONS ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, LINE 19: THE COLLEGE WILL PROVIDE ANY OF THESE DOCUMENTS UPON REQUEST TO THE PUBLIC IN PAPER OR ELECTRONIC FORM. THE COLLEGE WILL ALSO SEND A COPY OF THE FINANCIAL STATEMENTS TO THE NORTH SLOPE BOROUGH FOR INCLUSION WITH THE NSB REPORT TO THEIR CONSTITUENTS. FORM 990, PART XI, LINE 9: NET CHANGE IN OTHER POST EMPLOYMENT BENEFITS $ 2,213,164 ILISAGVIK COLLEGE FOUNDATION PO BOX 749 BARROW AK 99723 201650054 ENDOWMENT AK 501(c)(3) 12A Ilisagvik true NORTH SLOPE BOROUGH PO BOX 69 BARROW AK 99723 920042378 LOCAL GOV AK NA false false true true false false false false false false false false false false true false false false false false NORTH SLOPE BOROUGH C 8726755 CASH NORTH SLOPE BOROUGH N 3008161 VALUE OF PROP. ILISAGVIK COLLEGE FOUNDATION B 420548 CASH