Civic Intelligence

Fremont Public School Foundation

990 • Fiscal year 2023 • EIN 45-0515246

Jan 01, 2023 to Dec 31, 2023 • Filed on May 15, 2024

130 East 9th StreetFremont, NE 68025

(402) 727-3027

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

94th percentile

64%

Higher net margin than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

59th percentile

$20,000

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

92nd percentile

86%

Faster asset growth than 92% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

92nd percentile

124%

Faster revenue growth than 92% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$795,203

Up $367,545 (+86%) from 2022

Net Assets

Up

$795,203

Up $367,545 (+86%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$570,485

Up $315,416 (+124%) from 2022

Expenses

Down

$202,940

Down $33,320 (-14%) from 2022

Net Income

Up

$367,545

Up $348,736 (+1854%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $180,491Liabilities 2011: $02011Assets 2012: $153,215Liabilities 2012: $02012Assets 2013: $450,960Liabilities 2013: $0Net Assets 2013: $450,9602013Assets 2014: $213,904Liabilities 2014: $0Net Assets 2014: $213,9042014Assets 2015: $176,257Liabilities 2015: $02015Assets 2016: $241,579Liabilities 2016: $0Net Assets 2016: $241,5792016Assets 2017: $294,876Liabilities 2017: $0Net Assets 2017: $294,8762017Assets 2018: $259,121Liabilities 2018: $0Net Assets 2018: $259,1212018Assets 2019: $424,817Liabilities 2019: $0Net Assets 2019: $424,8172019Assets 2020: $325,396Net Assets 2020: $325,3962020Assets 2021: $408,849Liabilities 2021: $0Net Assets 2021: $408,8492021Assets 2022: $427,658Liabilities 2022: $0Net Assets 2022: $427,6582022Assets 2023: $795,203Liabilities 2023: $0Net Assets 2023: $795,2032023Assets 2024: $1,707,782Liabilities 2024: $0Net Assets 2024: $1,707,7822024

Highlighted filing

2023

Assets$795,203
Liabilities$0
Net Assets$795,203

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $93,125Expenses 2011: $57,246Net Income 2011: $35,8792011Revenue 2012: $119,326Expenses 2012: $146,602Net Income 2012: -$27,2762012Revenue 2013: $376,178Expenses 2013: $78,433Net Income 2013: $297,7452013Revenue 2014: $206,547Expenses 2014: $443,603Net Income 2014: -$237,0562014Revenue 2015: $149,392Expenses 2015: $187,039Net Income 2015: -$37,6472015Revenue 2016: $263,017Expenses 2016: $197,695Net Income 2016: $65,3222016Revenue 2017: $346,455Expenses 2017: $293,158Net Income 2017: $53,2972017Revenue 2018: $325,850Expenses 2018: $361,605Net Income 2018: -$35,7552018Revenue 2019: $305,282Expenses 2019: $139,586Net Income 2019: $165,6962019Revenue 2020: $152,980Expenses 2020: $252,401Net Income 2020: -$99,4212020Revenue 2021: $316,008Expenses 2021: $232,555Net Income 2021: $83,4532021Revenue 2022: $255,069Expenses 2022: $236,260Net Income 2022: $18,8092022Revenue 2023: $570,485Expenses 2023: $202,940Net Income 2023: $367,5452023Revenue 2024: $1,913,002Expenses 2024: $1,000,423Net Income 2024: $912,5792024

Highlighted filing

2023

Revenue$570,485
Expenses$202,940
Net Income$367,545
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v5.0
Gross Receipts
$597,075
Mission and Program Overview

Mission

Support various education programs of fremont public schools; several thousand students served.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$427,658$795,203▲ $367,545
Rtn Earn Endowment Incm Other Fnds$427,658$795,203▲ $367,545
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$427,658$795,203▲ $367,545
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$427,658$795,203▲ $367,545
Total Liabilities and Net Assets / Fund Balance$427,658$795,203▲ $367,545
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin EairleywineExecutive DirectorPT$20,000$20,000

Board Members and Trustees

NameTitle
Gary BoltonPresident
Christy FialaVice President
Betsy FloresDirector
Brad NickDirector
Doug SheppardDirector
Frank KmentDirector
Gordon LoweDirector
Jane DuganDirector
Jill LamprechtDirector
Joel WatersDirector
Lisa SchulzDirector
Mark ShepardDirector
Matt TaylorDirector
Mike SindelarDirector
Pam MurphyDirector
Todd SeawallDirector
Maggie PetersSecretary
Alma RosalesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$552,448
Program Service Revenue
$0
Investment Income
$10,043
Other Revenue
$7,994
All Other Contributions
$552,448
Change in Net Assets
$367,545
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$155,389
Salaries, Compensation, and Employee Benefits$28,892
Other Expenses$18,659
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$155,389--$155,389
Current Officers, Directors, Trustees, and Key Employees-$20,000-$20,000
Other Salaries and Wages-$7,362-$7,362
Advertising-$2,356-$2,356
Fees for Services Accounting-$2,230-$2,230
Payroll Taxes-$1,530-$1,530
Office Expenses-$933-$933
Insurance-$100-$100
Other Expenses-$43-$43
Total Functional Expenses$155,389$47,551$0$202,940
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fremont Public SchoolsFremont, NE-Support of Public School$155,389
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,584
Fundraising Direct Expenses$26,590
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tourney$29,834$29,834$22,891$6,943
Total Events$29,834$29,834$22,891$6,943
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
No
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 990 will be provided to all board members, who will have the opportunity to comment.

Form 990, Part VI, Section C, Line 19

Documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Fremont Public School Foundation
EIN
45-0515246
Phone
4027273027
Address
130 EAST 9TH STREET, FREMONT, NE 68025

Signing Officer

Name
Kevin Eairleywine
Title
Executive Director
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Bolton
Formed
2003
Legal Domicile
Ne
Voting Board Members
16
Independent Board Members
16
Employees
1

Preparer

Firm
Erickson & Brooks
Address
P O Box 1270, Fremont, NE 68026
Preparer
Steven E Pribnow
Phone
4027213454
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
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IRS990/GrantAmt0155389
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0155389
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0155389
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0597075
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0100
IRS990/InsuranceGrp/TotalAmt0100
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt010043
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010043
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPORT VARIOUS EDUCATION PROGRAMS OF FREMONT PUBLIC SCHOOLS; SEVERAL THOUSAND STUDENTS SERVED.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0427658
IRS990/NetAssetsOrFundBalancesEOYAmt0795203
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt07994
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt07994
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0933
IRS990/OfficeExpensesGrp/TotalAmt0933
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2BOARD EXPENSES
IRS990/OtherExpensesGrp/Desc3PAY PAL FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012803
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1150
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt244
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt343
IRS990/OtherExpensesGrp/TotalAmt012803
IRS990/OtherExpensesGrp/TotalAmt1150
IRS990/OtherExpensesGrp/TotalAmt244
IRS990/OtherExpensesGrp/TotalAmt343
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07362
IRS990/OtherSalariesAndWagesGrp/TotalAmt07362
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01530
IRS990/PayrollTaxesGrp/TotalAmt01530
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0GARY BOLTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0241195
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0198573
IRS990/PYInvestmentIncomeAmt0625
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt016157
IRS990/PYOtherRevenueAmt013249
IRS990/PYRevenuesLessExpensesAmt018809
IRS990/PYSalariesCompEmpBnftPaidAmt021530
IRS990/PYTotalExpensesAmt0236260
IRS990/PYTotalRevenueAmt0255069
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0367545
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0427658
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0795203
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0552405
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0241195
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0299743
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0144891
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0293959
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01532193
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010043
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0625
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0168
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0165
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0167
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011168
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt07994
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt013249
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt016097
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07924
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt011156
IRS990ScheduleA/OtherIncome170Grp/TotalAmt056420
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.82020
IRS990ScheduleA/PublicSupportPY170Pct00.79040
IRS990ScheduleA/PublicSupportTotal170Amt01312122
IRS990ScheduleA/SubstantialContributorsTotAmt0220071
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0552405
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0241195
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0299743
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0144891
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0293959
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01532193
IRS990ScheduleA/TotalSupportAmt01599781
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$1.91$1.00$0.91
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.57$0.20$0.37
2022Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.26$0.24$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.32$0.23$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.33$0.33$0.15$0.25$0.10
2019Summary only. Only limited summary data is available for this year.$0.42$0.00$0.42$0.31$0.14$0.17
2018Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$0.33$0.36$0.04
2017Summary only. Only limited summary data is available for this year.$0.29$0.00$0.29$0.35$0.29$0.05
2016Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.26$0.20$0.07
2015Summary only. Only limited summary data is available for this year.$0.18$0.00$0.15$0.19$0.04
2014Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$0.21$0.44$0.24
2013Summary only. Only limited summary data is available for this year.$0.45$0.00$0.45$0.38$0.08$0.30
2012Summary only. Only limited summary data is available for this year.$0.15$0.00$0.12$0.15$0.03
2011Summary only. Only limited summary data is available for this year.$0.18$0.00$0.09$0.06$0.04