Civic Intelligence

Friends Program of Kearney

EIN 26-2533260 • 501(c)3 • Kearney, NE

Profile

To match community volunteers with elementary school children who have a special need for friendship.

904 E 25th St Unit BKearney, NE 68847

n/A

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.02x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

52nd percentile

2.8%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets72nd percentile

Assets

$43,634

No earlier filing loaded for comparison.

Liabilities

$1,415

No earlier filing loaded for comparison.

Net Assets

$42,219

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue73rd percentileNet Margin52nd percentile

Revenue

$66,805

No earlier filing loaded for comparison.

Expenses

$64,910

No earlier filing loaded for comparison.

Net Income

$1,895

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$60K$40K$20K$0Assets 2025: $43,634Liabilities 2025: $1,415Net Assets 2025: $42,2192025

Highlighted filing

2025

Assets$43,634
Liabilities$1,415
Net Assets$42,219
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$80K$60K$40K$20K$0Revenue 2025: $66,805Expenses 2025: $64,910Net Income 2025: $1,8952025

Highlighted filing

2025

Revenue$66,805
Expenses$64,910
Net Income$1,895
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$43,634
Liabilities
$1,415
Net assets
$42,219
Revenue
$66,805
Expenses
$64,910
Net income
$1,895
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$43.6$1.42$42.2$66.8$64.9$1.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$66,805
Mission and Program Overview

Mission

To match community volunteers with elementary school children who have a special need for friendship.

Program Services

DescriptionGrantsExpenses
TO MATCH COMMUNITY VOLUNTEERS WITH ELEMENTARY SCHOOL CHILDREN WHO HAVE A SPECIAL NEED FOR FRIENDSHIP.-$47,364
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEPHANIE KINGPresident-$0--
DEBRA NOVAK ZEMANVice Preside-$0--
APRIL ROGGASCHTreasurer-$0--
JACI BALLOUSecretary-$0--
CARRIE KRACLBoard Member-$0--
LORI MCARTHURBoard Member-$0--
NATHAN DENNISBoard Member-$0--
VALERIE NIGROBoard Member-$0--
SETH BLANKBoard Member-$0--
ANGIE DRAHOTABoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Friends Program of Kearney
EIN
26-2533260
Phone
3082931438
Address
904 E 25TH ST UNIT B, KEARNEY, NE 68847

Signing Officer

Name
April Roggasch
Title
Treasurer
Phone
3082931438
Signed
2025-11-06
Discuss with paid preparer
Yes

Preparer

Firm
Hellman Main Coslor & Kathol Pc
Address
3519 2ND AVENUE STE A, KEARNEY, NE 68847
Preparer
Michael J Kathol
Phone
3082345506
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses telephone/internet 6,671 insurance 3,202 purchased services 1,506 activities 18,781 miscellaneous 405 supplies 15 total 30,580”

Form 990-ez, Part II, Line 26

“Payroll liabilities 1,100 1,415”

Form 990-ez, Part III

“To match community volunteers with elementary school children who have a special need for friendship.”

Raw XML Appendix146 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum03082931438
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0RIVERDALE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd068870
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt041424
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IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/InvestmentIncomeAmt0397
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt040324
IRS990EZ/NetAssetsOrFundBalancesEOYAmt042219
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt040324
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt042219
IRS990EZ/OccupancyRentUtltsAndMaintAmt03600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEPHANIE KING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DEBRA NOVAK ZEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2APRIL ROGGASCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JACI BALLOU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CARRIE KRACL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LORI MCARTHUR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6NATHAN DENNIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7VALERIE NIGRO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8SETH BLANK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9ANGIE DRAHOTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt030580
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO MATCH COMMUNITY VOLUNTEERS WITH ELEMENTARY SCHOOL CHILDREN WHO HAVE A SPECIAL NEED FOR FRIENDSHIP.
IRS990EZ/PrintingPublicationsPostageAmt01127
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO MATCH COMMUNITY VOLUNTEERS WITH ELEMENTARY SCHOOL CHILDREN WHO HAVE A SPECIAL NEED FOR FRIENDSHIP.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt047364
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt029603
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01100
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01415
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt064910
IRS990EZ/TotalProgramServiceExpensesAmt047364
IRS990EZ/TotalRevenueAmt066805
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt066408
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt066408
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0397
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt066408
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt066408
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt066408
IRS990ScheduleA/TotalSupportAmt066408
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES TELEPHONE/INTERNET 6,671 INSURANCE 3,202 PURCHASED SERVICES 1,506 ACTIVITIES 18,781 MISCELLANEOUS 405 SUPPLIES 15 TOTAL 30,580
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PAYROLL LIABILITIES 1,100 1,415
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO MATCH COMMUNITY VOLUNTEERS WITH ELEMENTARY SCHOOL CHILDREN WHO HAVE A SPECIAL NEED FOR FRIENDSHIP.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0APRIL ROGGASCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03082931438
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS PROGRAM OF KEARNEY
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0262533260
ReturnHeader/Filer/PhoneNum03082931438
ReturnHeader/Filer/USAddress/AddressLine1Txt0904 E 25TH ST UNIT B
ReturnHeader/Filer/USAddress/CityNm0KEARNEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068847
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470647143
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KEARNEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068847
ReturnHeader/PreparerPersonGrp/PhoneNum03082345506
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL J KATHOL
ReturnHeader/ReturnTs02025-11-14T13:16:25-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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