Kodiak Area Native Association

Nonprofit profile at a glance

EIN
920038225
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Kodiak, AK, US
Phone
(907) 486-9800
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$60,970,930
Expenses
$57,789,045
Assets
$137,112,181
Liabilities
$50,657,772

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • Michael Pfeffer (Chief Executive Officer)

Highest reported compensation

  • Michael Pfeffer (Chief Executive Officer): $696,372 total reported compensation
  • Elise Pletnikoff (Chief Medical Director): $401,391 total reported compensation
  • Sam Chelmo (Physician): $385,216 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We believe that healthy individuals live in healthy communities, and we are dedicated in our efforts to elevate the quality of life of the people we serve.

What it reported doing in 2024

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.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 80
  • Accountability: 72
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.2%; rating input score 84
  • Program expense ratio: 88.2%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 28th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.5%; rating input score 98; 35th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 16th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.2%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 2.37; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 8.6% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 8 operating locations identified
  • Where the money goes: 84.2% of revenue deployed · 88.2% of spending went to programs
  • Governance: 6 of 10 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $51M in reported program spending
  • Leadership: top reported pay $696K · 17 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $7.7M reported
  • Consistency: 36 of 37 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 21 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Sustainability: Operating margin scored 57/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.