Civic Intelligence

Unf Charitable Gift Fund

EIN 20-0288992 • 501(c)3 • Lincoln, NE

Profile

The unf charitable gift fund was established to enable donors to make charitable donations to multiple organizations, including the university of nebraska.

1010 Lincoln Mall 300Lincoln, NE 68508

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.24x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.56x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

97th percentile

90%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

92nd percentile

51%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2025

Revenue Growth

96th percentile

200%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$13,635,461

Up $5,831,373 (+75%) from 2024

Liabilities

Up

$3,266,694

Up $428,443 (+15%) from 2024

Net Assets

Up

$10,368,767

Up $5,402,930 (+109%) from 2024

Operations
Liabilities / Revenue71st percentileNet Margin97th percentile

Revenue

Up

$5,841,530

Up $4,282,817 (+275%) from 2024

Expenses

Up

$566,563

Up $24,256 (+4.5%) from 2024

Net Income

Up

$5,274,967

Up $4,258,561 (+419%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth92nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0-$5.0MAssets 2010: $10,899,327Liabilities 2010: $527,914Net Assets 2010: $10,371,4132010Assets 2011: $10,588,238Liabilities 2011: $625,775Net Assets 2011: $9,962,4632011Assets 2012: $7,830,310Liabilities 2012: $312,255Net Assets 2012: $7,518,0552012Assets 2013: $6,772,688Liabilities 2013: $47,235Net Assets 2013: $6,725,4532013Assets 2014: $6,775,569Liabilities 2014: $490Net Assets 2014: $6,775,0792014Assets 2015: $4,738,897Liabilities 2015: $3,100Net Assets 2015: $4,735,7972015Assets 2016: $3,490,037Liabilities 2016: $500Net Assets 2016: $3,489,5372016Assets 2017: $2,487,860Liabilities 2017: $0Net Assets 2017: $2,487,8602017Assets 2018: $1,907,210Liabilities 2018: $0Net Assets 2018: $1,907,2102018Assets 2019: $2,700,964Liabilities 2019: $0Net Assets 2019: $2,700,9642019Assets 2020: $2,660,004Liabilities 2020: $0Net Assets 2020: $2,660,0042020Assets 2021: $2,928,599Liabilities 2021: -$243Net Assets 2021: $2,928,8422021Assets 2022: $5,361,120Liabilities 2022: $2,231,212Net Assets 2022: $3,129,9082022Assets 2023: $5,942,614Liabilities 2023: $2,314,914Net Assets 2023: $3,627,7002023Assets 2024: $7,804,088Liabilities 2024: $2,838,251Net Assets 2024: $4,965,8372024Assets 2025: $13,635,461Liabilities 2025: $3,266,694Net Assets 2025: $10,368,7672025

Highlighted filing

2025

Assets$13,635,461
Liabilities$3,266,694
Net Assets$10,368,767
Open 2025 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $5,188,8642010Expenses 2011: $694,1272011Expenses 2012: $4,072,8832012Expenses 2013: $3,135,1872013Revenue 2014: $609,484Expenses 2014: $658,906Net Income 2014: -$49,4222014Revenue 2015: $2,632,637Expenses 2015: $4,644,322Net Income 2015: -$2,011,6852015Revenue 2016: $166,249Expenses 2016: $1,367,507Net Income 2016: -$1,201,2582016Revenue 2017: $201,246Expenses 2017: $1,226,892Net Income 2017: -$1,025,6462017Revenue 2018: $734,950Expenses 2018: $1,329,080Net Income 2018: -$594,1302018Revenue 2019: $9,088,564Expenses 2019: $8,256,763Net Income 2019: $831,8012019Revenue 2020: $235,645Expenses 2020: $217,409Net Income 2020: $18,2362020Revenue 2021: $264,846Expenses 2021: $231,942Net Income 2021: $32,9042021Revenue 2022: $724,419Expenses 2022: $444,066Net Income 2022: $280,3532022Revenue 2023: $649,699Expenses 2023: $421,163Net Income 2023: $228,5362023Revenue 2024: $1,558,713Expenses 2024: $542,307Net Income 2024: $1,016,4062024Revenue 2025: $5,841,530Expenses 2025: $566,563Net Income 2025: $5,274,9672025

Highlighted filing

2025

Revenue$5,841,530
Expenses$566,563
Net Income$5,274,967
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,635,461
Liabilities
$3,266,694
Net assets
$10,368,767
Revenue
$5,841,530
Expenses
$566,563
Net income
$5,274,967
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.6$3.27$10.4$5.84$0.57$5.27
2024Detailed filing. Detailed filing data is available for this year.$7.80$2.84$4.97$1.56$0.54$1.02
2023Detailed filing. Detailed filing data is available for this year.$5.94$2.31$3.63$0.65$0.42$0.23
2022Detailed filing. Detailed filing data is available for this year.$5.36$2.23$3.13$0.72$0.44$0.28
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$0.00$2.93$0.26$0.23$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.66$0.00$2.66$0.24$0.22$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.70$0.00$2.70$9.09$8.26$0.83
2018Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.73$1.33$0.59
2017Detailed filing. Detailed filing data is available for this year.$2.49$0.00$2.49$0.20$1.23$1.03
2016Detailed filing. Detailed filing data is available for this year.$3.49$0.00$3.49$0.17$1.37$1.20
2015Detailed filing. Detailed filing data is available for this year.$4.74$0.00$4.74$2.63$4.64$2.01
2014Detailed filing. Detailed filing data is available for this year.$6.78$0.00$6.78$0.61$0.66$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.77$0.05$6.73$3.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.83$0.31$7.52$4.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$0.63$9.96$0.69
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$0.53$10.4$5.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 14, 2026
Return Version
2024v5.1
Gross Receipts
$13,795,512
Mission and Program Overview

Mission

The UNF Charitable Gift Fund was established to enable donors to make charitable donations to mulptiple organizations, including the University of Nebraska.

The unf charitable gift fund was established to enable donors to make charitable donations to multiple organizations, including the university of nebraska.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$980,630$5,482,798▲ $4,502,168
Investments in Publicly Traded Securities$3,623,858$4,441,221▲ $817,363
Investments Other Securities$1,730,335$1,882,034▲ $151,699
Cash and Non-Interest-Bearing Accounts$594,012$950,738▲ $356,726
Investments Program Related$859,204$859,204→ $0
Accounts Receivable$16,049$19,466▲ $3,417
Other Notes and Loans Receivable, Net$0--
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Inventories for Sale or Use$0--
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0--
Total Assets$7,804,088$13,635,461▲ $5,831,373
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$2,838,251$3,266,694▲ $428,443
Accounts Payable and Accrued Expenses$0--
Total Liabilities$2,838,251$3,266,694▲ $428,443
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,497,619$9,682,659▲ $5,185,040
Net Assets Without Donor Restrictions$468,218$686,108▲ $217,890
Total Net Assets Fund Balance$4,965,837$10,368,767▲ $5,402,930
Total Liabilities and Net Assets / Fund Balance$7,804,088$13,635,461▲ $5,831,373

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$859,204--
Other Securities$1,882,034--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,982,472$353,312▲ $130,876$288,440$2,178,220
2023$1,589,924$601,579▲ $127,708$336,739$1,982,472
2022$1,194,223$344,210▲ $77,605$26,114$1,589,924
2021$1,317,969-▼ $112,558$11,188$1,194,223
2020$1,039,362-▲ $289,822$11,215$1,317,969
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jody OlssonChair
Keith D MilesPresident
Stephen R HillVice President
Celeste C KnapperVice President & Treasurer
Ann K BruntzDirector
Mike TavlinDirector
Candy J HenningFormer Director
John C MasseyFormer Director
Margaret I StenehjemCorporate Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,500,899
Program Service Revenue
$0
Investment Income
$340,631
Other Revenue
$0
All Other Contributions
$5,500,899
Change in Net Assets
$5,274,967

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded14$4,660,778Market value
Real Estate Residential1$240,000Opinions of experts
Total Noncash Contributions15$4,900,778-

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$338,887
Other Expenses$227,676
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$338,887--$338,887
Fees for Service Investment Mgmnt Fees-$17,636-$17,636
Other Expenses-$4,958-$4,958
Fees for Services Accounting-$4,028-$4,028
Total Functional Expenses$338,887$227,676$0$566,563

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Other Expense Adjustments$0
Total Expenses per Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of Nebraska FoundationLincoln, NE501(c)3Charitable Distribution$131,011
Foster Care ClosetLincoln, NE501(c)3Charitable Distribution$122,376
Brown University - Division of AdvancementProvidence, RI501(c)3Charitable Distribution$51,500
Alma United Methodist ChurchAlma, NE501(c)3Charitable Distribution$10,000
Willa Cather FoundationRed Cloud, NE501(c)3Charitable Distribution$8,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$3,266,694
Deferred Unitrust Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15 COMPENSATION REVIEW

“The organization does not compensate a ceo, executive director, officers, key employees or any top management official. These questions have been marked "no" per the instructions.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“The election of the board of directors of the unf charitable gift fund is subject to approval by the university of nebraska foundation.”

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

“The articles of incorporation and bylaws of the unf charitable gift fund grant control of its board to the board of directors of the university of nebraska foundation, a related organization. The university of nebraska foundation appoints and approves the board of directors for the unf charitable gift fund. There are no overlapping members.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The form 990 is reviewed and approved by the officers of the organization prior to filing and a final copy with schedule b redacted is given to the board prior to the time of filing.”

Form 990, Part VI, Line 12C Conflict of interest policy

“Annual completion of the conflict of interest disclosure form is required by the board of directors and all officers of the unf charitable gift fund. Stated conflicts are investigated by the in-house legal counsel and reported to the chair of the board of directors. The chair reviews any potential conflicts and makes a recommendation to the board, if appropriate. The board makes a final determination of whether or not there is a disqualifying event. At any time, a board member may declare a conflict of interest and recuse himself/herself from the discussion. The individual is also required to disclose any known or possible conflicts of interest that arise during the calendar year.”

Form 990, Part VI, Line 19 Required documents available to the public

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Unf Charitable Gift Fund
EIN
20-0288992
Phone
4024581100
Address
1010 LINCOLN MALL 300, LINCOLN, NE 68508

Signing Officer

Name
Celeste C Knapper
Title
Vice President and Treasurer
Phone
4024581100
Signed
2026-01-14
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Ne
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
126

Preparer

Firm
Forvis Mazars LLP
Address
1248 O Street Ste 1040, Lincoln, NE 68508-1461
Preparer
Kristin Tynon
Phone
4024737600
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - -181989; Total - -181989;”

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

“The net income from the donor advised endowments is distributed to qualified charities at the direction of the board of directors, after consideration of donor recommendations.”

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The organization recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Such tax positions, which are more than 50% likely of being realized, are measured at their highest value. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. During fiscal years 2025 and 2024, management determined that there are no income tax positions requiring recognition in the financial statements.”

Raw XML AppendixShowing 400 of 668 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3FORMER DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT & TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7CORPORATE SECRETARY
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IRS990/MissionDesc0THE UNF CHARITABLE GIFT FUND WAS ESTABLISHED TO ENABLE DONORS TO MAKE CHARITABLE DONATIONS TO MULTIPLE ORGANIZATIONS, INCLUDING THE UNIVERSITY OF NEBRASKA.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE NET INCOME FROM THE DONOR ADVISED ENDOWMENTS IS DISTRIBUTED TO QUALIFIED CHARITIES AT THE DIRECTION OF THE BOARD OF DIRECTORS, AFTER CONSIDERATION OF DONOR RECOMMENDATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. SUCH TAX POSITIONS, WHICH ARE MORE THAN 50% LIKELY OF BEING REALIZED, ARE MEASURED AT THEIR HIGHEST VALUE. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. DURING FISCAL YEARS 2025 AND 2024, MANAGEMENT DETERMINED THAT THERE ARE NO INCOME TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part V, Line 4 Intended uses of endowment funds
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
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