Civic Intelligence

Unf Charitable Gift Fund

990 • Fiscal year 2016 • EIN 20-0288992

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 13, 2017

1010 Lincoln Mall Suite 300Lincoln, NE 68508

(402) 458-1100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

1st percentile

-723%

Higher net margin than 1% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

4th percentile

-26%

Faster asset growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

1st percentile

-94%

Faster revenue growth than 1% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,490,037

Down $1,248,860 (-26%) from 2015

Net Assets

Down

$3,489,537

Down $1,246,260 (-26%) from 2015

Liabilities

Down

$500

Down $2,600 (-84%) from 2015

Revenue

Down

$166,249

Down $2,466,388 (-94%) from 2015

Expenses

Down

$1,367,507

Down $3,276,815 (-71%) from 2015

Net Income

Up

-$1,201,258

Up $810,427 (+40%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$3,490,037
Liabilities$500
Net Assets$3,489,537

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$166,249
Expenses$1,367,507
Net Income-$1,201,258
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 13, 2017
Return Version
2015v3.0
Gross Receipts
$166,249
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$3,748,067$2,869,117▼ $878,950
Investments Other Securities$469,582$424,712▼ $44,870
Cash and Non-Interest-Bearing Accounts$141,083$147,108▲ $6,025
Pledges and Grants Receivable$379,765$48,500▼ $331,265
Accounts Receivable$400$600▲ $200
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$4,738,897$3,490,037▼ $1,248,860
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,100$500▼ $2,600
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,100$500▼ $2,600
Net Assets / Fund Balance
Temporarily Rstr Net Assets$4,082,397$2,883,889▼ $1,198,508
Unrestricted Net Assets$453,400$405,648▼ $47,752
Permanently Rstr Net Assets$200,000$200,000→ $0
Total Net Assets Fund Balance$4,735,797$3,489,537▼ $1,246,260
Total Liabilities and Net Assets / Fund Balance$4,738,897$3,490,037▼ $1,248,860

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$424,712--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$487,862-▼ $25,549$7,395$454,918
2014$1,275,195$4,000▼ $594$790,739$487,862
2013$845,918$320,200▲ $140,606$31,529$1,275,195
2012$758,711$10,350▲ $85,034$8,177$845,918
2011$200,000$620,088▼ $61,377$0$758,711
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Stephen R HillVice PresidentPT$118,191$118,191
Celeste C KnapperVice President & TreasurerPT$112,847$112,847
Megahn E SchaferVice President thru 9/22/15PT$102,745$102,745
Kimberly Peschka BilderCorporate SecretaryPT$82,980$82,980

Board Members and Trustees

NameTitle
Keith D MilesPresident
Allan S NoddleDirector
Harley D BergmeyerDirector
James E RemboltDirector
Lynn A RoperDirector
Michael D JonesDirector
Robert B HarrisDirector
Thomas E HenningDirector
Jason D KennedyVP & Treasurer thru 2/8/16
Revenue and Support

Revenue Composition

Contributions and Grants
$141,211
Program Service Revenue
$0
Investment Income
$21,533
Other Revenue
$3,505
All Other Contributions
$141,211
Change in Net Assets
$-1,201,258
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,331,220
Other Expenses$36,287
Total Fundraising Expense$12,469
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,331,220--$1,331,220
Fees for Services Accounting-$19,215-$19,215
Advertising--$11,806$11,806
Office Expenses-$4,603-$4,603
Travel--$663$663
Total Functional Expenses$1,331,220$23,818$12,469$1,367,507
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of Nebraska FoundationLIncoln, NE501(c)(3)Charitable Contribution$1,232,520
Tabitha FoundationLincoln, NE501(c)(3)Charitable Contribution$53,700
Lincoln Community FoundationLIncoln, NE501(c)(3)Charitable Contribution$25,000
Cameron Kravitt FoundationMadison, CT501(c)(3)Charitable Contribution$10,000
United Way of Lincoln & Lancaster CountyLIncoln, NE501(c)(3)Charitable Contribution$10,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 2

Board relationships harley bergmeyer, director, and thomas henning, director, both served on the board of directors for the federal home loan bank of topeka.

Form 990, Part VI, Line 7A

Election of board of directors 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

GOVERNANCE The Board of Directors for the UNF Charitable Gift Fund amended its articles of incorporation and bylaws to grant control of its board to the Board of Directors of the University of Nebraska Foundation, a related organization.

Form 990, Part VI, Line 11B

Form 990 review 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 is required by the board of directors and all officers of the unf charitable gift fund. Stated conflicts are investigated by 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 the 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 15A

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 19

Governing documents 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
In Care Of
% Celeste C Knapper
Phone
4024581100
Address
1010 Lincoln Mall Suite 300, Lincoln, NE 68508
Doing Business As
NU Donor Select

Signing Officer

Name
Celeste C Knapper
Title
Treasurer
Phone
4024581100
Signed
2017-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Celeste C Knapper
Formed
2003
Legal Domicile
Ne
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Kpmg Llp
Address
1212 North 96th Street Suite 300, Omaha, NE 68114
Preparer
Donald Neal Jr
Phone
4023481450
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

Audit oversight as of july 1, 2015, the organization amended its articles of incorporation and bylaws to grant control of its board of directors to the university of nebraska foundation. The foundation accounted for the change in control as a change in reporting entity for financial reporting purposes. As such the financial statements of the organization were consolidated with the foundation's 2016 financial statements. The foundation has an audit committee that assumes responsibility for oversight of the audit and selection of the independent auditor.

Financial Statement Notes

Schedule D, Part V, Line 4

Endowment funds the net income from the donor advised endowment funds 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 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 2016 and 2015, management determined that there are no income tax positions requiring recognition in the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP & Treasurer thru 2/8/16
IRS990/Form990PartVIISectionAGrp/TitleTxt9Corporate Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President thru 9/22/15
IRS990/Form990PartVIISectionAGrp/TitleTxt11Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt12Vice President & Treasurer
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $1M-$5M nonprofits