Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 43.8% of source-year revenue.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Assets
Up$5,942,614
Up $581,494 (+11%) from 2022
Net Assets
Up$3,627,700
Up $497,792 (+16%) from 2022
Liabilities
Up$2,314,914
Up $83,702 (+3.8%) from 2022
Revenue
Down$649,699
Down $74,720 (-10%) from 2022
Expenses
Down$421,163
Down $22,903 (-5.2%) from 2022
Net Income
Down$228,536
Down $51,817 (-18%) from 2022
The unf charitable gift fund was established to enable donors to make charitable donations to multiple organizations, including the university of nebraska.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,533,439 | $2,655,445 | ▲ $122,006 |
| Investments Other Securities | $976,248 | $1,349,638 | ▲ $373,390 |
| Savings and Temporary Cash Investments | $828,908 | $898,860 | ▲ $69,952 |
| Investments Program Related | $859,204 | $859,204 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $154,626 | $158,025 | ▲ $3,399 |
| Accounts Receivable | $8,695 | $21,442 | ▲ $12,747 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $5,361,120 | $5,942,614 | ▲ $581,494 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Other Liabilities | $2,231,212 | $2,311,014 | ▲ $79,802 |
| Accounts Payable and Accrued Expenses | - | $3,900 | - |
| Total Liabilities | $2,231,212 | $2,314,914 | ▲ $83,702 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $2,738,687 | $3,207,498 | ▲ $468,811 |
| Net Assets Without Donor Restrictions | $391,221 | $420,202 | ▲ $28,981 |
| Total Net Assets Fund Balance | $3,129,908 | $3,627,700 | ▲ $497,792 |
| Total Liabilities and Net Assets / Fund Balance | $5,361,120 | $5,942,614 | ▲ $581,494 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Investment Program Related Org | $859,204 | - | - |
| Other Securities | $1,349,638 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 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 |
| 2019 | $1,079,439 | - | ▼ $18,814 | $21,263 | $1,039,362 |
| 2018 | $512,082 | $513,812 | ▲ $66,691 | $13,146 | $1,079,439 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| - | Corporate Secretary | PT | $126,921 | $126,921 |
| Name | Title |
|---|---|
| - | Chair |
| - | President |
| - | Vice President |
| - | Vice President & Treasurer |
| - | Director |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 6 | $297,780 | Market value |
| Total Noncash Contributions | 6 | $297,780 | - |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $267,586 |
| Other Expenses | $153,577 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $267,586 | - | - | $267,586 |
| Fees for Service Investment Mgmnt Fees | - | $9,488 | - | $9,488 |
| Fees for Services Accounting | - | $3,900 | - | $3,900 |
| Other Expenses | - | $27 | - | $27 |
| Total Functional Expenses | $267,586 | $153,577 | $0 | $421,163 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| University of Nebraska Foundation | Lincoln, NE | 501(c)(3) | Charitable Contribution | $136,331 |
| Child Advocacy Center | Lincoln, NE | 501(c)(3) | Charitable Contribution | $92,550 |
| Willa Cather Foundation | Red Cloud, NE | 501(c)(3) | Charitable Contribution | $18,705 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Liability | Amount |
|---|---|
| Deferred Unitrust Payable | $2,311,014 |
“The election of the board of directors of the unf charitable gift fund is subject to approval by the university of nebraska foundation.”
“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.”
“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.”
“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.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“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.”
“Change in value of split interest agreements - -79802;”
“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.”
“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 2023 and 2022, management determined that there are no income tax positions requiring recognition in the financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3900 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 8695 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 21442 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE UNF CHARITABLE GIFT FUND WAS ESTABLISHED TO ENABLE DONORS TO MAKE CHARITABLE DONATIONS TO MULTIPLE ORGANIZATIONS, INCLUDING THE UNIVERSITY OF NEBRASKA. |
| IRS990/AllOtherContributionsAmt | 0 | 628430 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CELESTE C KNAPPER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4024581100 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1010 LINCOLN MALL SUITE 300 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LINCOLN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 68508 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 154626 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 158025 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 628430 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 267586 |
| IRS990/CYInvestmentIncomeAmt | 0 | 21269 |
| IRS990/CYOtherExpensesAmt | 0 | 153577 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 228536 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 421163 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 649699 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | SUPPORT FOR VARIOUS CHARITIES BY GIFT OPTION DIRECTIVES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | true |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2738687 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3207498 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 267586 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FederatedCampaignsAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3900 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3900 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 9488 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 9488 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | ANN K BRUNTZ |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 1 | CANDY J HENNING |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 2 | JODY OLSSON |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 3 | JOHN C MASSEY |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 4 | MARY C ARTH |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 5 | CELESTE C KNAPPER |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 6 | KEITH D MILES |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 7 | MARGARET I STENEHJEM |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 8 | STEPHEN R HILL |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 20531 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 43730 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 32506 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 25537 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 148606 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 240786 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 94415 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 138931 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDENT & TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CORPORATE SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | VICE PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2003 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -125595 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 0 |
| IRS990/GrantAmt | 0 | 267586 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 267586 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 267586 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 452626 |
| IRS990/GrossReceiptsAmt | 0 | 1227920 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 146864 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 146864 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 976248 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1349638 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 859204 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 859204 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2533439 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2655445 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | NE |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 578221 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | THE UNF CHARITABLE GIFT FUND WAS ESTABLISHED TO ENABLE DONORS TO MAKE CHARITABLE DONATIONS TO MULTIPLE ORGANIZATIONS, INCLUDING THE UNIVERSITY OF NEBRASKA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3129908 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3627700 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -125595 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -125595 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 349058 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 391221 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 420202 |
| IRS990/NoncashContributionsAmt | 0 | 297780 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -79802 |
| IRS990/OtherExpensesGrp/Desc | 0 | UNITRUST PAYMENTS |
| IRS990/OtherExpensesGrp/Desc | 1 | Miscellaneous |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 140162 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 27 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 140162 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 27 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2231212 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2311014 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | CELESTE C KNAPPER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 657314 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 289743 |
| IRS990/PYInvestmentIncomeAmt | 0 | 67105 |
| IRS990/PYOtherExpensesAmt | 0 | 154323 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 280353 |
| IRS990/PYTotalExpensesAmt | 0 | 444066 |
| IRS990/PYTotalRevenueAmt | 0 | 724419 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 228536 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | true |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 828908 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 898860 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | DESCRIPTION - , COLUMN A - 4157.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 4157.0; |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Part II, Line 10 Other Income |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 628430 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 657314 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 210249 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 185347 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8963241 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 10644581 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 146864 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 63081 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 40244 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50298 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 121166 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 421653 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4157 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 4157 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.9054 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.9209 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 10023184 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 621397 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 628430 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 657314 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 210249 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 185347 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8963241 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 10644581 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 11070391 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.704 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1194223 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 344210 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1589924 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 77605 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 26114 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1317969 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1194223 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -112558 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 11188 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1039362 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1317969 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 289822 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 11215 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1079439 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1039362 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -18814 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 21263 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 512082 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 513812 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1079439 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 66691 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 13146 |
| IRS990ScheduleD/DisclosedForCharitablePrpsInd | 0 | true |
| IRS990ScheduleD/DisclosedOrgLegCtrlInd | 0 | true |
| IRS990ScheduleD/DonorAdvisedFundsContriAmt | 0 | 393372 |
| IRS990ScheduleD/DonorAdvisedFundsGrantsAmt | 0 | 78281 |
| IRS990ScheduleD/DonorAdvisedFundsHeldCnt | 0 | 9 |
| IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt | 0 | 975023 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | true |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 859204 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | Irrevocable Interest in Land |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2311014 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Deferred Unitrust Payable |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 1349638 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Pooled Investment with UNF |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.296 |
| IRS990ScheduleD/RelatedOrgListSchRInd | 0 | true |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | 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 2023 AND 2022, MANAGEMENT DETERMINED THAT THERE ARE NO INCOME TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part V, Line 4 Intended uses of endowment funds |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.0 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 859204 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 1349638 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2311014 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 136331 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 92550 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 18705 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(c)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501(c)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 2 | 501(c)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Charitable Contribution |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | Charitable Contribution |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 2 | Charitable Contribution |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | University of Nebraska Foundation |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | Child Advocacy Center |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 2 | Willa Cather Foundation |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 470379839 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 470793765 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 2 | 470485401 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1010 Lincoln Mall Suite 300 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 5025 Garland |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 2 | 413 N Webster St |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Lincoln |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | Lincoln |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 2 | Red Cloud |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | NE |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 2 | NE |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 68508 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 68504 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 2 | 68970 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | FOR DONOR ADVISED FUNDS, DONORS ARE REQUIRED TO SUBMIT A GRANT RECOMMENDATION FORM STATING THE RECOMMENDED CHARITY AND THE RECOMMENDED GRANT AMOUNT. ONCE VERIFIED THAT THE CHARITY IS A 501(C)(3) CHARITY IN GOOD STANDING, THE RECOMMENDATION IS VOTED UPON BY THE BOARD OF DIRECTORS. FOR CHARITABLE ACCOUNTS, STAFF REVIEWS REQUESTS FOR PAYMENT AND VERIFIES THE APPROPRIATENESS OF THE EXPENSES. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 3 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | true |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.