(1) The source of all income over five thousand dollars ($5,000.00) during the preceding calendar year, received by the covered individual, including taxable and nontaxable capital gains, except that a source of income that is a gift must be included if the value of the gift exceeds two hundred fifty dollars ($250.00);

(2) The identity, by name and address, of each business in which the covered individual has an interest or was a stockholder, owner, officer, director, partner, proprietor, or employee during the preceding calendar year, except that an interest of less than five thousand dollars ($5,000.00) in the stock of a publicly traded corporation need not be included;

(3) The identity and nature of each interest in real property, including leases, rentals and options to buy, which is owned, held, or possessed at any time during the preceding calendar year by the covered individual;

(4) The identity of each trust or other fiduciary relation in which the covered individual held a beneficial interest exceeding five thousand dollars ($5,000.00) during the preceding calendar year, a description and identification of the property contained in each trust or relation, and the nature and extent of the beneficial interest in it;

(5) Any loan or loan guarantee of more than five thousand dollars ($5,000.00) made to the covered individual, and promissory note signed or debt obligation incurred by the covered individual of more than five thousand dollars ($5,000.00), and the identity of each lender, guaranteed party, payee, or other creditor to whom the covered individual owed more than five thousand dollars ($5,000.00); this subsection requires disclosure of a loan, loan guarantee, note or indebtedness only if the loan, guarantee, or note was made, or the indebtedness incurred, during the preceding calendar year, or if the amount still owing on the loan, loan guarantee, note or indebtedness was more than five thousand dollars ($5,000.00) at any time during the preceding calendar year. Credit cards accounts, revolving charge accounts, health care bills and obligations, and Internal Revenue Service, child support, and alimony claims and obligations are exempt from this paragraph and are not required to be reported;

(6) A list of all contracts and offers to contract with a municipality, the state or a political subdivision or instrumentality of the state during the preceding calendar year held, bid, or offered by the covered individual;

(7) A list of all mineral, timber, oil, or any other natural resource lease held, or lease offer made, during the preceding calendar year by the covered individual;

(8) A list of all contracts, bids, or offers to contract with the City of Kenai during the preceding year which are made, offered or agreed to by the covered individual;

(9) A description of each business or financial dealing, transaction, or arrangement over five thousand dollars ($5,000.00) by a covered individual entered into with any municipal officer of the City of Kenai;

(10) If a covered individual as defined in KMC 1.85.070(b) is a sole proprietor or a member of a partnership or limited liability company, or a shareholder in a corporation or a professional corporation in which the covered individual holds a controlling interest, or the owner of a controlling interest in another business entity, then the disclosures required by KMC 1.85.020 apply to the covered individual’s sole proprietorship, partnership, limited liability company, corporation, professional corporation, or other business entity.