Civic Intelligence

Nebraska Writers Collective

990 • Fiscal year 2017 • EIN 20-8109537

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 18, 2018

9712 North 34th StreetOmaha, NE 68112

(402) 680-8755

Siviq Scores

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

Liabilities / Assets

76th percentile

0.08x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

44th percentile

0.8%

Higher net margin than 44% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

95th percentile

$63,600

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

51st percentile

2.0%

Faster revenue growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$85,142

Up $12,954 (+18%) from 2016

Net Assets

Up

$78,432

Up $9,245 (+13%) from 2016

Liabilities

Up

$6,710

Up $3,709 (+124%) from 2016

Revenue

Up

$381,472

Up $7,526 (+2.0%) from 2016

Expenses

Up

$378,525

Up $5,715 (+1.5%) from 2016

Net Income

Up

$2,947

Up $1,811 (+159%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2013: $47,415Liabilities 2013: $539Net Assets 2013: $46,8762013Assets 2014: $4,814Liabilities 2014: $2,127Net Assets 2014: $2,6872014Assets 2015: $46,597Liabilities 2015: $27,090Net Assets 2015: $19,5072015Assets 2016: $72,188Liabilities 2016: $3,001Net Assets 2016: $69,1872016Assets 2017: $85,142Liabilities 2017: $6,710Net Assets 2017: $78,4322017Assets 2018: $98,623Liabilities 2018: $2,841Net Assets 2018: $95,7822018Assets 2019: $124,787Liabilities 2019: $4,389Net Assets 2019: $120,3982019Assets 2020: $148,542Liabilities 2020: $22,450Net Assets 2020: $126,0922020Assets 2021: $248,858Liabilities 2021: $9,895Net Assets 2021: $238,9632021Assets 2022: $136,888Liabilities 2022: $10,951Net Assets 2022: $125,9372022Assets 2023: $158,695Liabilities 2023: $82,579Net Assets 2023: $76,1162023Assets 2024: $130,562Liabilities 2024: $10,627Net Assets 2024: $119,9352024

Highlighted filing

2017

Assets$85,142
Liabilities$6,710
Net Assets$78,432

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2013: $130,1152013Revenue 2014: $248,884Expenses 2014: $282,055Net Income 2014: -$33,1712014Revenue 2015: $284,885Expenses 2015: $268,065Net Income 2015: $16,8202015Revenue 2016: $373,946Expenses 2016: $372,810Net Income 2016: $1,1362016Revenue 2017: $381,472Expenses 2017: $378,525Net Income 2017: $2,9472017Revenue 2018: $417,570Expenses 2018: $400,220Net Income 2018: $17,3502018Revenue 2019: $401,898Expenses 2019: $376,796Net Income 2019: $25,1022019Revenue 2020: $489,660Expenses 2020: $483,966Net Income 2020: $5,6942020Revenue 2021: $724,858Expenses 2021: $611,987Net Income 2021: $112,8712021Revenue 2022: $471,131Expenses 2022: $584,157Net Income 2022: -$113,0262022Revenue 2023: $560,973Expenses 2023: $610,794Net Income 2023: -$49,8212023Revenue 2024: $663,904Expenses 2024: $620,085Net Income 2024: $43,8192024

Highlighted filing

2017

Revenue$381,472
Expenses$378,525
Net Income$2,947
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 18, 2018
Return Version
2016v3.0
Gross Receipts
$381,472
Mission and Program Overview

Mission

The nebraska writers collective fosters personal empowerment and community-building in the midwest through creative writing and performance poetry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$63,259$67,801▲ $4,542
Pledges and Grants Receivable-$8,500-
Land, Buildings, and Equipment, Net$7,725$6,541▼ $1,184
Prepaid Expenses and Deferred Charges$1,204$1,524▲ $320
Accounts Receivable-$776-
Total Assets$72,188$85,142▲ $12,954
Liabilities
Accounts Payable and Accrued Expenses$3,001$6,710▲ $3,709
Total Liabilities$3,001$6,710▲ $3,709
Net Assets / Fund Balance
Unrestricted Net Assets$30,956$62,370▲ $31,414
Temporarily Rstr Net Assets$38,231$16,062▼ $22,169
Total Net Assets Fund Balance$69,187$78,432▲ $9,245
Total Liabilities and Net Assets / Fund Balance$72,188$85,142▲ $12,954

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,541$7,660$14,201
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Matt MasonExecutive DirectorFT$63,600$63,600

Board Members and Trustees

NameTitle
Tina LonerganPresident
Brad WatkinsVice President
Ayanna BoykinDirector
Carol McclellanDirector
Carolyn AndersonDirector
Ferial PearsonDirector
Kiara BullermanDirector
Ana PalmaSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$367,761
Program Service Revenue
$11,101
Investment Income
$0
Other Revenue
$2,610
All Other Contributions
$344,701
Change in Net Assets
$2,947

Audited Revenue Reconciliation

Revenue per Audited Statements
$381,472
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$594
Total Revenue per Audited Statements
$382,066
Total Revenue per Form 990
$381,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$219,553
Salaries, Compensation, and Employee Benefits$158,972
Total Fundraising Expense$30,977
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$162,013-$225$162,238
Other Salaries and Wages$65,505$5,108$13,462$84,075
Current Officers, Directors, Trustees, and Key Employees$38,160$12,720$12,720$63,600
Payroll Taxes$7,930$1,364$2,003$11,297
Advertising$5,034$5,187-$10,221
Office Expenses$7,359$1,215$652$9,226
Travel$6,680--$6,680
Occupancy-$4,757-$4,757
Fees for Services Accounting-$4,518-$4,518
Depreciation Depletion-$3,046-$3,046
All Other Expenses$3,012$33-$3,045
Insurance-$2,209-$2,209
Other Expenses$4,657$683$99$782
Information Technology$29$327-$356
Royalties$118--$118
Total Functional Expenses$305,922$41,626$30,977$378,525

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$379,119
Expenses per Audited Statements$378,525
Total Expenses per Form 990$378,525
Expenses Not Reported on Form 990$594
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The executive director and the treasurer review form 990. Upon their approval, it is submitted to the board for approval, prior to filing.

Form 990, Part VI, Section B, Line 12C

All directors have a responsibility to fully disclose to the board any potential conflicts of interest, financial or personal, to the board. The board will determine if any or all of those potential conflicts of interest represent actual conflicts of interest, and if so, will require that director to withdraw from all discussion, lobbying, and voting on the matter at hand. Any transaction or vote involving a conflict of interest as determined by the board shall be approved only when a majority of disinterested directors determine that it is in the best interest of the corporation to do so. If any motion authorizes payment to the interest director, that payment shall be reasonable and shall not exceed fair market value. The minutes of all board meetings shall record all disclosures, abstentions, and rationales for approval.

Form 990, Part VI, Section B, Line 15A

The board of directors reviews data of comparable position compensation to determine the executive director's compensation. On an annual basis, the board reviews the data and approves the compensation.

Form 990, Part VI, Section C, Line 19

Nebraska writers collective makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Nebraska Writers Collective
EIN
20-8109537
Phone
4026808755
Address
9712 NORTH 34TH STREET, OMAHA, NE 68112

Signing Officer

Name
Matt Mason
Title
Executive Director
Phone
4026808755
Signed
2018-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Mason
Formed
2009
Legal Domicile
Ne
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
0

Preparer

Firm
Seim Johnson Llp
Address
18081 BURT STREET SUITE 200, OMAHA, NE 68022-4722
Preparer
Barbara J Fajen
Phone
4023302660
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Writers' block: writers' block provides therapeutic writing workshops in prisons and juvenile detention facilities in nebraska, with plans to expand to iowa. It provides a continuous series of workshops, with teaching artists visiting once per month on average to give inmates an outlet to constructively communicate and learn from one another. The ultimate goals of the program are to help reduce recidivism rates, provide a population with inconsistent access to the arts with improved confidence in writing and public speaking, and eventually to provide transition programming to those who serve their time.

Form 990, Part IX, Line 11G

Contracted services: program service expenses 35,643. Management and general expenses 0. Fundraising expenses 225. Total expenses 35,868. Photography & video services: program service expenses 3,350. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,350. Teacher artist fees: program service expenses 113,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 113,750. Touring artist fees: program service expenses 9,270. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,270.

FORM 990, PART XII, LINE 2C:

The executive director and board of directors assumes the responsibility for oversight of the audit of nebraska writers collective's financial statements and selection of an independent accountant.

Financial Statement Notes

PART X, LINE 2:

The organization is a tax-exempt organization under section 501(c)(3) of the internal revenue code, but is subject to a tax on income from any unrelated business. The organization has adopted the recognition requirements for uncertain tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. Management believes nothing has occurred to negate the organization's exemption from income taxes and related tax filings. Management anticipates that income tax filing positions would be sustained upon examination and does not expect any adjustments that would result in material adverse effect on the organization's financial condition, activities or cash flows. Accordingly, the organization has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions at june 30, 2017. The organization's policy is to classify income tax related interest and penalties in interest expense and other expenses, respectively, if incurred.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/OtherExpensesGrp/ProgramServicesAmt05425
IRS990/OtherExpensesGrp/ProgramServicesAmt14657
IRS990/OtherExpensesGrp/TotalAmt05425
IRS990/OtherExpensesGrp/TotalAmt14657
IRS990/OtherExpensesGrp/TotalAmt22275
IRS990/OtherExpensesGrp/TotalAmt3782
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt013462
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05108
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt065505
IRS990/OtherSalariesAndWagesGrp/TotalAmt084075
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02003
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01364
IRS990/PayrollTaxesGrp/ProgramServicesAmt07930
IRS990/PayrollTaxesGrp/TotalAmt011297
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt08500
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01204
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01524
IRS990/PrincipalOfficerNm0MATT MASON
IRS990/PriorPeriodAdjustmentsAmt06298
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011101
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011101
IRS990/ProgSrvcAccomActy2Grp/Desc0SEVEN DOCTORS PROJECT: FOUNDED BY STEVE LANGAN IN 2008, THE SEVEN DOCTORS PROJECT OFFERS A VARIETY OF CREATIVE WRITING AND POETRY WORKSHOPS TO HEALTH CARE PROFESSIONALS. THE PROJECT RECENTLY PARTNERED WITH THE NEBRASKA WRITERS COLLECTIVE TO COMBINE RESOURCES AND EXTEND THE PROGRAM TO PROFESSIONALS IN OTHER FIELDS WHO RARELY HAVE OPPORTUNITIES TO TAP INTO THEIR CREATIVITY OR PARTICIPATE IN THE ARTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt020173
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0WRITERS' BLOCK: WRITERS' BLOCK PROVIDES THERAPEUTIC WRITING WORKSHOPS IN PRISONS AND JUVENILE DETENTION FACILITIES IN NEBRASKA, WITH PLANS TO EXPAND TO IOWA. IT PROVIDES A CONTINUOUS SERIES OF WORKSHOPS, WITH TEACHING ARTISTS VISITING ONCE PER MONTH ON AVERAGE TO GIVE INMATES AN OUTLET TO CONSTRUCTIVELY COMMUNICATE AND LEARN FROM ONE ANOTHER.THE ULTIMATE GOALS OF THE PROGRAM ARE TO HELP REDUCE RECIDIVISM RATES, PROVIDE A POPULATION WITH INCONSISTENT ACCESS TO THE ARTS WITH IMPROVED CONFIDENCE IN WRITING AND PUBLIC SPEAKING, AND EVENTUALLY TO PROVIDE TRANSITION PROGRAMMING TO THOSE WHO SERVE THEIR TIME.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt08239
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0WRITERS ON LOAN AND OTHER MISCELLANEOUS PROGRAMS. THE WRITERS ON LOAN PROGRAM SENDS ACCOMPLISHED LOCAL AND/OR NATIONAL POETS, AUTHORS, OR PLAYWRIGHTS INTO SCHOOLS OR OTHER PLACES (INCLUDING PRISONS AND RURAL COMMUNITIES) TO HELP PEOPLE CREATE ORIGINAL WORK. WHILE THE MAIN GOAL IS TO HELP PEOPLE FIND AND SHARE THEIR VOICES, THE PROGRAM ALSO INCREASES ARTS APPRECIATION AND PROVIDES PAYING OPPORTUNITIES FOR LOCAL WRITERS TO HELP RETAIN THEM IN NEBRASKA.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt020265
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt06061
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0351670
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0245737
IRS990/PYOtherRevenueAmt03225
IRS990/PYProgramServiceRevenueAmt019051
IRS990/PYRevenuesLessExpensesAmt01136
IRS990/PYSalariesCompEmpBnftPaidAmt0127073
IRS990/PYTotalExpensesAmt0372810
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0373946
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02947
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07650
IRS990/RoyaltiesGrp/ProgramServicesAmt0118
IRS990/RoyaltiesGrp/TotalAmt0118
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0367761
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0351670
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0271761
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0238044
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0166353
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01395589
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt020
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt067134
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.52360
IRS990ScheduleA/PublicSupportTotal170Amt0730715
IRS990ScheduleA/SubstantialContributorsTotAmt0664874
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0367761
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0351670
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0271761
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0238044
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0166353
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01395589
IRS990ScheduleA/TotalSupportAmt01395609
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0594
IRS990ScheduleD/DonatedServicesUseFcltsAmt0594
IRS990ScheduleD/EquipmentGrp/BookValueAmt06541
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07660
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014201
IRS990ScheduleD/ExpensesNotReportedAmt0594
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0378525
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt0594
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0381472
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, BUT IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. THE ORGANIZATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES NOTHING HAS OCCURRED TO NEGATE THE ORGANIZATION'S EXEMPTION FROM INCOME TAXES AND RELATED TAX FILINGS. MANAGEMENT ANTICIPATES THAT INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND DOES NOT EXPECT ANY ADJUSTMENTS THAT WOULD RESULT IN MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, ACTIVITIES OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2017. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY, IF INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06541
IRS990ScheduleD/TotalExpensesPerForm990Amt0378525
IRS990ScheduleD/TotalRevenuePerForm990Amt0381472
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0382066
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0379119
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WRITERS' BLOCK: WRITERS' BLOCK PROVIDES THERAPEUTIC WRITING WORKSHOPS IN PRISONS AND JUVENILE DETENTION FACILITIES IN NEBRASKA, WITH PLANS TO EXPAND TO IOWA. IT PROVIDES A CONTINUOUS SERIES OF WORKSHOPS, WITH TEACHING ARTISTS VISITING ONCE PER MONTH ON AVERAGE TO GIVE INMATES AN OUTLET TO CONSTRUCTIVELY COMMUNICATE AND LEARN FROM ONE ANOTHER. THE ULTIMATE GOALS OF THE PROGRAM ARE TO HELP REDUCE RECIDIVISM RATES, PROVIDE A POPULATION WITH INCONSISTENT ACCESS TO THE ARTS WITH IMPROVED CONFIDENCE IN WRITING AND PUBLIC SPEAKING, AND EVENTUALLY TO PROVIDE TRANSITION PROGRAMMING TO THOSE WHO SERVE THEIR TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND THE TREASURER REVIEW FORM 990. UPON THEIR APPROVAL, IT IS SUBMITTED TO THE BOARD FOR APPROVAL, PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DIRECTORS HAVE A RESPONSIBILITY TO FULLY DISCLOSE TO THE BOARD ANY POTENTIAL CONFLICTS OF INTEREST, FINANCIAL OR PERSONAL, TO THE BOARD. THE BOARD WILL DETERMINE IF ANY OR ALL OF THOSE POTENTIAL CONFLICTS OF INTEREST REPRESENT ACTUAL CONFLICTS OF INTEREST, AND IF SO, WILL REQUIRE THAT DIRECTOR TO WITHDRAW FROM ALL DISCUSSION, LOBBYING, AND VOTING ON THE MATTER AT HAND. ANY TRANSACTION OR VOTE INVOLVING A CONFLICT OF INTEREST AS DETERMINED BY THE BOARD SHALL BE APPROVED ONLY WHEN A MAJORITY OF DISINTERESTED DIRECTORS DETERMINE THAT IT IS IN THE BEST INTEREST OF THE CORPORATION TO DO SO. IF ANY MOTION AUTHORIZES PAYMENT TO THE INTEREST DIRECTOR, THAT PAYMENT SHALL BE REASONABLE AND SHALL NOT EXCEED FAIR MARKET VALUE. THE MINUTES OF ALL BOARD MEETINGS SHALL RECORD ALL DISCLOSURES, ABSTENTIONS, AND RATIONALES FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS DATA OF COMPARABLE POSITION COMPENSATION TO DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION. ON AN ANNUAL BASIS, THE BOARD REVIEWS THE DATA AND APPROVES THE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NEBRASKA WRITERS COLLECTIVE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 35,643. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 225. TOTAL EXPENSES 35,868. PHOTOGRAPHY & VIDEO SERVICES: PROGRAM SERVICE EXPENSES 3,350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,350. TEACHER ARTIST FEES: PROGRAM SERVICE EXPENSES 113,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 113,750. TOURING ARTIST FEES: PROGRAM SERVICE EXPENSES 9,270. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,270.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF NEBRASKA WRITERS COLLECTIVE'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt038231
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt016062
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt072188
IRS990/TotalAssetsEOYAmt085142
IRS990/TotalAssetsGrp/BOYAmt072188
IRS990/TotalAssetsGrp/EOYAmt085142
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0367761
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt030977
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041626
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0305922
IRS990/TotalFunctionalExpensesGrp/TotalAmt0378525
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03001
IRS990/TotalLiabilitiesEOYAmt06710
IRS990/TotalLiabilitiesGrp/BOYAmt03001
IRS990/TotalLiabilitiesGrp/EOYAmt06710
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt069187
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt078432
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt020265
IRS990/TotalOtherProgSrvcRevenueAmt06061
IRS990/TotalProgramServiceExpensesAmt0305922
IRS990/TotalProgramServiceRevenueAmt011101
IRS990/TotalReportableCompFromOrgAmt063600
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013711
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0381472
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt072188
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt085142
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt06680
IRS990/TravelGrp/TotalAmt06680
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt030956

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