Civic Intelligence

Nebraskans for CIVIC Reform

990 • Fiscal year 2020 • EIN 27-2204391

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 16, 2020

1111 Lincoln Mall Suite 350Lincoln, NE 68508

(402) 904-5191

Siviq Scores

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

Liabilities / Assets

69th percentile

0.28x

Higher debt load relative to assets than 69% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.10x

Higher debt load relative to revenue than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

24th percentile

-8.8%

Higher net margin than 24% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

60th percentile

$80,378

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

42nd percentile

3.0%

Faster asset growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

85th percentile

43%

Faster revenue growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,387,194

Up $39,886 (+3.0%) from 2019

Net Assets

Down

$993,094

Down $354,214 (-26%) from 2019

Liabilities

Up

$394,100

Up $394,100 from 2019

Revenue

Up

$3,991,465

Up $1,207,878 (+43%) from 2019

Expenses

Up

$4,344,579

Up $1,997,784 (+85%) from 2019

Net Income

Down

-$353,114

Down $789,906 (-181%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $66,933Liabilities 2013: $2,368Net Assets 2013: $64,5652013Assets 2014: $152,716Liabilities 2014: $2,118Net Assets 2014: $150,5982014Assets 2015: $348,020Liabilities 2015: $13,459Net Assets 2015: $334,5612015Assets 2016: $495,058Liabilities 2016: $121,004Net Assets 2016: $374,0542016Assets 2017: $632,854Liabilities 2017: $208,955Net Assets 2017: $423,8992017Assets 2019: $1,347,308Liabilities 2019: $0Net Assets 2019: $1,347,3082019Assets 2020: $1,387,194Liabilities 2020: $394,100Net Assets 2020: $993,0942020Assets 2021: $2,628,228Liabilities 2021: $239,386Net Assets 2021: $2,388,8422021Assets 2022: $3,435,833Liabilities 2022: $64,708Net Assets 2022: $3,371,1252022Assets 2023: $3,160,035Liabilities 2023: $250,801Net Assets 2023: $2,909,2342023Assets 2024: $3,946,680Liabilities 2024: $188,332Net Assets 2024: $3,758,3482024

Highlighted filing

2020

Assets$1,387,194
Liabilities$394,100
Net Assets$993,094

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2013: $61,7692013Revenue 2014: $240,879Expenses 2014: $154,846Net Income 2014: $86,0332014Revenue 2015: $734,464Expenses 2015: $550,501Net Income 2015: $183,9632015Revenue 2016: $794,830Expenses 2016: $755,337Net Income 2016: $39,4932016Revenue 2017: $1,145,128Expenses 2017: $1,095,283Net Income 2017: $49,8452017Revenue 2019: $2,783,587Expenses 2019: $2,346,795Net Income 2019: $436,7922019Revenue 2020: $3,991,465Expenses 2020: $4,344,579Net Income 2020: -$353,1142020Revenue 2021: $3,759,369Expenses 2021: $3,615,790Net Income 2021: $143,5792021Revenue 2022: $3,393,162Expenses 2022: $3,324,880Net Income 2022: $68,2822022Revenue 2023: $3,191,472Expenses 2023: $3,090,166Net Income 2023: $101,3062023Revenue 2024: $4,196,286Expenses 2024: $3,082,741Net Income 2024: $1,113,5452024

Highlighted filing

2020

Revenue$3,991,465
Expenses$4,344,579
Net Income-$353,114
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$4,015,544
Mission and Program Overview

Mission

Nebraskans for Civic Reform's mission is to create a more robust and engaged democracy for all Nebraskans. NCR works to achieve this by engaging community leaders with students and students in the community through service learning projects. NCR also work to protect voting rights both in the court system, by public education, and through policy work.

The organization's purpose is to create a more modern and robust democracy for all nebraskans through youth service learning, civic health initiatives, and nonpartisan voting rights advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,066,947$1,011,425▼ $55,522
Savings and Temporary Cash Investments$280,361$360,769▲ $80,408
Investments Program Related-$15,000-
Total Assets$1,347,308$1,387,194▲ $39,886
Liabilities
Other Liabilities-$394,100-
Total Liabilities$0$394,100▲ $394,100
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,065,706$939,610▼ $126,096
Net Assets Without Donor Restrictions$281,602$53,484▼ $228,118
Total Net Assets Fund Balance$1,347,308$993,094▼ $354,214
Total Liabilities and Net Assets / Fund Balance$1,347,308$1,387,194▲ $39,886
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Adam MorfeldExecutive DiFT$74,262$6,116$80,378

Board Members and Trustees

NameTitle
David SolheimBoard Chair
Linsey CamplinVice Chair
Carol SubiabreDirector
Cliff McevoyDirector
Drew DaviesDirector
Elizabeth EverettDirector
Omaid ZabihDirector
Preeta BansalDirector
Timothy HruzaDirector
Yohance ChristieDirector
Matt SchaeferCorporate Se
Cesar GarciaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,769,080
Program Service Revenue
$186,814
Investment Income
$6,839
Other Revenue
$28,732
All Other Contributions
$3,097,209
Change in Net Assets
$-353,114

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,991,465
Revenue Not Reported on Form 990
$-1,100
Total Revenue per Audited Statements
$3,990,365
Total Revenue per Form 990
$3,991,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,740,158
Other Expenses$1,604,421
Total Fundraising Expense$209,012
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,896,689$378,565$91,021$2,366,275
Fees for Services Other$1,010,292$38,294-$1,048,586
Payroll Taxes$114,188$33,227$13,166$160,581
Occupancy$31,106$76,357$26,652$134,115
Other Employee Benefits$3,223$89,988$36,255$129,466
Current Officers, Directors, Trustees, and Key Employees$16,767$25,151$41,918$83,836
Office Expenses$25,710$16,274-$41,984
Information Technology-$38,524-$38,524
Other Expenses$18,457$1,057-$19,514
Travel$14,358$2,588-$16,946
Insurance-$16,677-$16,677
Fees for Services Legal$7,664$2,280-$9,944
Fees for Services Accounting-$7,700-$7,700
All Other Expenses$1,464$2,261-$3,725
Total Functional Expenses$3,368,323$767,244$209,012$4,344,579

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,344,579
Total Expenses per Audited Statements$4,344,579
Total Expenses per Form 990$4,344,579
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Short-term Loan$394,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
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
Yes
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, Page 6, Part VI, Line 11B

The organization's 990 is reviewed by the board of directors and executive director before being signed by the executive director.

Form 990, Page 6, Part VI, Line 12C

All managers and officers are required to immediately report any conflicts of interest. Any conflict that is not reported but known by another officer or manager should similarily be reported immediately.

Form 990, Page 6, Part VI, Line 15B

All full time employees undergo an annual performance review, in may or june of each year. Compensation and raises are evaluated at that time, alongside performance and aligment with job description. Managers make recommendations for compensation and raises, which are ultimately reviewed and approved by the administrative team.

Form 990, Page 6, Part VI, Line 18

The organization posts this information on guidestar and will also produce it upon any request by a member of the public.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflicts of interest policy and financial statements are available upon request to the executive director.

Filing and Contact Details

Filer

Filer Name
Civic Nebraska
EIN
27-2204391
Phone
4029045191
Address
1111 LINCOLN MALL SUITE 350, LINCOLN, NE 68508

Signing Officer

Name
Adam Morfeld
Title
Executive Director
Phone
4029045191
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adam Morfeld
Formed
2010
Legal Domicile
Ne
Voting Board Members
12
Independent Board Members
12
Employees
160
Volunteers
125

Preparer

Firm
Grafton & Associates Pc
Address
5935 S 56TH ST SUITE A, LINCOLN, NE 68516
Preparer
Joseph J Meduna
Phone
4024863600
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4B

The voting rights program works to ensure elections in nebraska are fair and accessible through four specific activities: observation, investigation, litigation, and advocacy. Our observation and investigation work makes sure that local and state agencies are following state and federal law and our litigation work seeks to compel compliance and protect voter's rights. Through our advocacy and policy programs we work to remove barriers to voting and modernize elections to better serve all nebraskans. Civic nebraska works to educate and empower nebraskans to reach out to their elected official and engage in the legislative process. Our voter- focused programs engage low propensity and newly registered voters to create year-round culture of civic engagement and turn first time voters into lifelong voters.

Form 990, Part IX, Line 11G

Marketing and communication 555,594 20,519 0 contract labor 23,685 0 0 professional development 34,156 16,692 0 grant partner payments 382,771 312 0 other professional fees 14,086 771 0 total 1,010,292 38,294 0

Financial Statement Notes

Schedule D, Page 3, Part X

The internal revenue service has determined that the organization is exempt from federal income tax under section 501(c)(3) of the code. As such, income earned in the performance of its exempt purpose is not subject to income tax. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation at normal corporate rates as unrelated business income. The organization currently has no unrelated business income and, accordingly, no provision has been recorded. Management also believes the organization has no significant uncertain tax positions. The organization may be subject to internal revenue service audit for the years ending june 30, 2019, 2018, and 2017.

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IRS990/ProgSrvcAccomActy2Grp/Desc0THE VOTING RIGHTS PROGRAM WORKS TO ENSURE ELECTIONS IN NEBRASKA ARE FAIR AND ACCESSIBLE THROUGH FOUR SPECIFIC ACTIVITIES: OBSERVATION, INVESTIGATION, LITIGATION, AND ADVOCACY. OUR OBSERVATION AND INVESTIGATION WORK MAKES SURE THAT LOCAL AND STATE AGENCIES ARE FOLLOWING STATE AND FEDERAL LAW AND OUR LITIGATION WORK SEEKS TO COMPEL COMPLIANCE AND PROTECT VOTER'S RIGHTS. THROUGH OUR ADVOCACY AND POLICY PROGRAMS WE WORK TO REMOVE BARRIERS TO VOTING AND MODERNIZE ELECTIONS TO BETTER SERVE ALL NEBRASKANS. CIVIC NEBRASKA WORKS TO EDUCATE AND EMPOWER NEBRASKANS TO REACH OUT TO THEIR ELECTED OFFICIAL AND ENGAGE IN THE LEGISLATIVE PROCESS. OUR VOTER- FOCUSED PROGRAMS ENGAGE LOW PROPENSITY AND NEWLY REGISTERED VOTERS TO CREATE YEAR-ROUND CULTURE OF CIVIC ENGAGEMENT AND TURN FIRST TIME VOTERS INTO LIFELONG VOTERS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY LEARNING CENTERS - CIVIC NEBRASKA ACHIEVES ITS WORK OF ENGAGING OUR YOUTH IN COMMUNITY AND BUILDING LEADERSHIP SKILLS THROUGH SERVICE LEARNING AND STUDENT DRIVEN EXPERIENTIAL LEARNING.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE CODE. AS SUCH, INCOME EARNED IN THE PERFORMANCE OF ITS EXEMPT PURPOSE IS NOT SUBJECT TO INCOME TAX. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AT NORMAL CORPORATE RATES AS UNRELATED BUSINESS INCOME. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME AND, ACCORDINGLY, NO PROVISION HAS BEEN RECORDED. MANAGEMENT ALSO BELIEVES THE ORGANIZATION HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS. THE ORGANIZATION MAY BE SUBJECT TO INTERNAL REVENUE SERVICE AUDIT FOR THE YEARS ENDING JUNE 30, 2019, 2018, AND 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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