Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
Unmc Alumni Association
990 • Fiscal year 2015 • EIN 27-0733750
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
16th percentile
Higher debt load relative to revenue than 16% of similar nonprofits.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
35th percentile
Higher top officer pay than 35% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Balance Sheet
Assets
Down$4,377,135
Down $252,665 (-5.5%) from 2014
Net Assets
Down$4,375,675
Down $251,987 (-5.4%) from 2014
Liabilities
Down$1,460
Down $678 (-32%) from 2014
Revenue And Expenses
Revenue
Down$557,291
Down $33,999 (-5.7%) from 2014
Expenses
Down$441,818
Down $97,677 (-18%) from 2014
Net Income
Up$115,473
Up $63,678 (+123%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2014 to Jun 30, 2015
- Signed
- May 12, 2016
- Return Version
- 2014v6.0
- Gross Receipts
- $557,291
Mission and Program Overview
Mission
The association exists to promote the welfare and best interests of UNMC and to foster a spirit of loyalty and fraternity among its graduates.
To engage alumni, students and friends in the life, promotion and advancement of the university of nebraska medical center.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $4,292,264 | $4,165,615 | ▼ $126,649 |
| Savings and Temporary Cash Investments | $323,077 | $110,125 | ▼ $212,952 |
| Accounts Receivable | $1,375 | $96,864 | ▲ $95,489 |
| Pledges and Grants Receivable | $2,000 | - | - |
| Prepaid Expenses and Deferred Charges | $1,238 | $910 | ▼ $328 |
| Total Assets | $4,629,800 | $4,377,135 | ▼ $252,665 |
| Other Assets Total | $9,846 | $3,621 | ▼ $6,225 |
| Liabilities | |||
| Deferred Revenue | $1,938 | - | - |
| Accounts Payable and Accrued Expenses | $200 | $1,460 | ▲ $1,260 |
| Total Liabilities | $2,138 | $1,460 | ▼ $678 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,693,931 | $3,442,405 | ▼ $251,526 |
| Temporarily Rstr Net Assets | $933,731 | $933,270 | ▼ $461 |
| Total Net Assets Fund Balance | $4,627,662 | $4,375,675 | ▼ $251,987 |
| Total Liabilities and Net Assets / Fund Balance | $4,629,800 | $4,377,135 | ▼ $252,665 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $4,165,615 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2013 | $3,749,659 | - | - | $3,749,659 | - |
| 2012 | $3,586,172 | $165,370 | ▲ $344,408 | $275,960 | $3,749,659 |
| 2011 | $3,658,825 | $96,766 | ▼ $6,613 | $92,806 | $3,586,172 |
| 2010 | $3,044,416 | $218,282 | ▲ $561,681 | $33,166 | $3,658,825 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| James Reilly | Past President |
| John Mitchell | President |
| Josh Hite | Vice President |
| Carol Mc Glade | Board Member |
| Carrie Smith | Board Member |
| Patricia Leuschen | Board Member |
| Sue Christensen | Board Member |
| Valeriya Kettelhut | Board Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $369,321
- Program Service Revenue
- $0
- Investment Income
- $178,727
- Other Revenue
- $9,243
- All Other Contributions
- $207,636
- Change in Net Assets
- $115,473
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $289,818 |
| Grants and Similar Amounts Paid | $152,000 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $131,523 | - | - | $131,523 |
| Grants to Domestic Individuals | $77,000 | - | - | $77,000 |
| Grants to Domestic Orgs | $75,000 | - | - | $75,000 |
| Other Expenses | $10,869 | - | - | $10,869 |
| Office Expenses | $7,513 | - | - | $7,513 |
| All Other Expenses | $352 | - | - | $352 |
| Total Functional Expenses | $441,818 | $0 | $0 | $441,818 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| University of Nebraska Foundation | Lincoln, NE | 170(b)(1)(a)(vi) | To Fund the Center for Health Science Education. | $75,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- Yes
- 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
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 3
“The unmc alumni association has delegated control of the management duties to the alumni relations office at the university of nebraska medical center.”
Form 990, Part VI, Section A, Line 6
“The unmc alumni association has members consisting of the alumni association chapters. Each chapter has individual members. These individual members attended the medical center and have joined their respective alumni association chapter. The members of each chapter elect a board of directors for their chapter. The chapter boards elect or appoint representatives to serve on the unmc alumni association board of directors.”
Form 990, Part VI, Section A, Line 7A
“The unmc alumni association has members consisting of the alumni association chapters, including: university of nebraska college of medicine alumni association, college of pharmacy alumni association, college of nursing alumni association, college of public health alumni association, physical therapy alumni association, physician assistant alumni association, clinical laboratory science and medical technologist alumni association, radiation science technology education alumni association, college of dentistry alumni association, clinical perfusion alumni chapter and graduation studies alumni chapter. Each of these chapters has individual members. The individual members attended the medical center and have joined their respective alumni association chapter by paying dues.”
Form 990, Part VI, Section B, Line 11
“The executive committee of the unmc alumni association board of directors reviews the form 990 and related schedules with the alumni director. The form 990 and related schedules are available to all board members if they wish to review them. The executive committee makes a recommendation to the full board for the approval of the form 990 and related schedules on an annual basis prior to filing with irs.”
Form 990, Part VI, Section B, Line 12C
“Unmc alumni association regularly and consistently monitors and enforces compliance with the the conflict of interest policy by having the education committee review any requests for funds or activities brought to the board of directors for approval to assure no board member has personal gain from the activities of the organization.”
Form 990, Part VI, Section C, Line 19
“The unmc alumni association does not make its governing documents, conflict of interest policy or financial statements available to the public.”
FORM 990, PART VI, LINE 13:
“Unmc alumni association does not currently have a written whistleblower policy. However, the unmc alumni association is in the process of creating and implementing this document.”
FORM 990, PART VI, LINE 14:
“Unmc alumni association does not currently have a written document retention and destruction policy. However, the unmc alumni association is in the process of creating and implementing this document.”
FORM 990, PART VI, SECTION B, LINE 15:
“Unmc alumni association does not have any employees that are paid by the unmc alumni association, therefore, it is not necessary to have a process in place.”
Filing and Contact Details
Filer
- Filer Name
- Unmc Alumni Association
- EIN
- 27-0733750
- Phone
- 4025594379
- Address
- 518 SOUTH 38TH STREET - 985200 UNMC, OMAHA, NE 68198
Signing Officer
- Name
- Roxanna Jokela
- Title
- Alumni Director
- Phone
- 4025594379
- Signed
- 2016-05-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Roxanna Jokela
- Formed
- 2010
- Legal Domicile
- Ne
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 0
- Volunteers
- 100
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 XII, LINE 2C:
“The executive committee of the unmc alumni association assumes responsibility for the oversight of the compilation of its financial statements and the selection of the independent accountant. This process has not changed from the prior year.”
Financial Statement Notes
PART V, LINE 4:
“During the year ended june 30, 2014, the organization determined that its investment funds did not constitute an "endowment" for purposes of reporting on schedule d, part v. According, the balance has been reduced to zero on part v.”
PART X, LINE 2:
“The alumni association is a not-for-profit corporation, as described in section 501(c)(3) of the internal revenue code and is exempt from federal income taxes on related income pursuant to section 501(a) of the code. The internal revenue service has established standards to be met to maintain tax-exempt status. In general, such standards require the alumni association to meet a community benefit standard and comply with various laws and regulations. The alumni association accounts for uncertainties in accounting for income tax assets and liabilities using guidance included in fasb asc 740, income taxes. The alumni association recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. At june 30, 2015 and 2014, the alumni association had no uncertain tax positions accrued.”
Raw XML AppendixShowing 400 of 430 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/Desc | 0 | THE ASSOCIATION EXISTS TO PROMOTE THE WELFARE AND BEST INTERESTS OF UNMC AND TO FOSTER A SPIRIT OF LOYALTY AND FRATERNITY AMONG ITS GRADUATES. |
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| IRS990/EmployeeCnt | 0 | 0 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN MITCHELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOSH HITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JAMES REILLY |
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| IRS990/FormationYr | 0 | 2010 |
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| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 75000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 75000 |
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| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
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| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
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| IRS990/LegalDomicileStateCd | 0 | NE |
| IRS990/LoanOutstandingInd | 0 | 0 |
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| IRS990/MembershipDuesAmt | 0 | 161685 |
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| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 910 |
| IRS990/PrincipalOfficerNm | 0 | ROXANNA JOKELA |
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| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | UNIVERSITY OF NEBRASKA FOUNDATION COMMINGLED TRUST FUND |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | DURING THE YEAR ENDED JUNE 30, 2014, THE ORGANIZATION DETERMINED THAT ITS INVESTMENT FUNDS DID NOT CONSTITUTE AN "ENDOWMENT" FOR PURPOSES OF REPORTING ON SCHEDULE D, PART V. ACCORDING, THE BALANCE HAS BEEN REDUCED TO ZERO ON PART V. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE ALUMNI ASSOCIATION IS A NOT-FOR-PROFIT CORPORATION, AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE INTERNAL REVENUE SERVICE HAS ESTABLISHED STANDARDS TO BE MET TO MAINTAIN TAX-EXEMPT STATUS. IN GENERAL, SUCH STANDARDS REQUIRE THE ALUMNI ASSOCIATION TO MEET A COMMUNITY BENEFIT STANDARD AND COMPLY WITH VARIOUS LAWS AND REGULATIONS. THE ALUMNI ASSOCIATION ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. THE ALUMNI ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2015 AND 2014, THE ALUMNI ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS ACCRUED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
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| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 170(B)(1)(A)(VI) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | TO FUND THE CENTER FOR HEALTH SCIENCE EDUCATION. |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | UNMC ALUMNI ASSOCIATION'S PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS IN THE UNITED STATES INCLUDES THE PROCESS OF TRANSFERRING FUNDS ONLY TO CHARITABLE ORGANIZATIONS WITH EXEMPT PURPOSES SIMILAR TO ITS OWN. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE UNMC ALUMNI ASSOCIATION HAS DELEGATED CONTROL OF THE MANAGEMENT DUTIES TO THE ALUMNI RELATIONS OFFICE AT THE UNIVERSITY OF NEBRASKA MEDICAL CENTER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE UNMC ALUMNI ASSOCIATION HAS MEMBERS CONSISTING OF THE ALUMNI ASSOCIATION CHAPTERS. EACH CHAPTER HAS INDIVIDUAL MEMBERS. THESE INDIVIDUAL MEMBERS ATTENDED THE MEDICAL CENTER AND HAVE JOINED THEIR RESPECTIVE ALUMNI ASSOCIATION CHAPTER. THE MEMBERS OF EACH CHAPTER ELECT A BOARD OF DIRECTORS FOR THEIR CHAPTER. THE CHAPTER BOARDS ELECT OR APPOINT REPRESENTATIVES TO SERVE ON THE UNMC ALUMNI ASSOCIATION BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE UNMC ALUMNI ASSOCIATION HAS MEMBERS CONSISTING OF THE ALUMNI ASSOCIATION CHAPTERS, INCLUDING: UNIVERSITY OF NEBRASKA COLLEGE OF MEDICINE ALUMNI ASSOCIATION, COLLEGE OF PHARMACY ALUMNI ASSOCIATION, COLLEGE OF NURSING ALUMNI ASSOCIATION, COLLEGE OF PUBLIC HEALTH ALUMNI ASSOCIATION, PHYSICAL THERAPY ALUMNI ASSOCIATION, PHYSICIAN ASSISTANT ALUMNI ASSOCIATION, CLINICAL LABORATORY SCIENCE AND MEDICAL TECHNOLOGIST ALUMNI ASSOCIATION, RADIATION SCIENCE TECHNOLOGY EDUCATION ALUMNI ASSOCIATION, COLLEGE OF DENTISTRY ALUMNI ASSOCIATION, CLINICAL PERFUSION ALUMNI CHAPTER AND GRADUATION STUDIES ALUMNI CHAPTER. EACH OF THESE CHAPTERS HAS INDIVIDUAL MEMBERS. THE INDIVIDUAL MEMBERS ATTENDED THE MEDICAL CENTER AND HAVE JOINED THEIR RESPECTIVE ALUMNI ASSOCIATION CHAPTER BY PAYING DUES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EXECUTIVE COMMITTEE OF THE UNMC ALUMNI ASSOCIATION BOARD OF DIRECTORS REVIEWS THE FORM 990 AND RELATED SCHEDULES WITH THE ALUMNI DIRECTOR. THE FORM 990 AND RELATED SCHEDULES ARE AVAILABLE TO ALL BOARD MEMBERS IF THEY WISH TO REVIEW THEM. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE FULL BOARD FOR THE APPROVAL OF THE FORM 990 AND RELATED SCHEDULES ON AN ANNUAL BASIS PRIOR TO FILING WITH IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UNMC ALUMNI ASSOCIATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE THE CONFLICT OF INTEREST POLICY BY HAVING THE EDUCATION COMMITTEE REVIEW ANY REQUESTS FOR FUNDS OR ACTIVITIES BROUGHT TO THE BOARD OF DIRECTORS FOR APPROVAL TO ASSURE NO BOARD MEMBER HAS PERSONAL GAIN FROM THE ACTIVITIES OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE UNMC ALUMNI ASSOCIATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE EXECUTIVE COMMITTEE OF THE UNMC ALUMNI ASSOCIATION ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE COMPILATION OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | UNMC ALUMNI ASSOCIATION DOES NOT CURRENTLY HAVE A WRITTEN WHISTLEBLOWER POLICY. HOWEVER, THE UNMC ALUMNI ASSOCIATION IS IN THE PROCESS OF CREATING AND IMPLEMENTING THIS DOCUMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | UNMC ALUMNI ASSOCIATION DOES NOT CURRENTLY HAVE A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. HOWEVER, THE UNMC ALUMNI ASSOCIATION IS IN THE PROCESS OF CREATING AND IMPLEMENTING THIS DOCUMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | UNMC ALUMNI ASSOCIATION DOES NOT HAVE ANY EMPLOYEES THAT ARE PAID BY THE UNMC ALUMNI ASSOCIATION, THEREFORE, IT IS NOT NECESSARY TO HAVE A PROCESS IN PLACE. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, LINE 13: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, LINE 14: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART VI, SECTION B, LINE 15: |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $4,377,135
- Liabilities
- $1,460
- Net assets
- $4,375,675
- Revenue
- $557,291
- Expenses
- $441,818
- Net income
- $115,473