Civic Intelligence

Opensky Policy Institute

990 • Fiscal year 2018 • EIN 45-3327969

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 22, 2019

Organization ProfileWWW.OPENSKYPOLICY.ORG
1327 H Street Suite 102Lincoln, NE 68508

(402) 438-0382

Siviq Scores

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

Liabilities / Assets

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

91st percentile

47%

Higher net margin than 91% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

83rd percentile

$145,858

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

96th percentile

117%

Faster asset growth than 96% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

98th percentile

410%

Faster revenue growth than 98% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$1,164,417

Up $627,895 (+117%) from 2017

Net Assets

Up

$1,142,288

Up $629,850 (+123%) from 2017

Liabilities

Down

$22,129

Down $1,955 (-8.1%) from 2017

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin91st percentile

Revenue

Up

$1,335,806

Up $1,073,809 (+410%) from 2017

Expenses

Down

$706,318

Down $33,867 (-4.6%) from 2017

Net Income

Up

$629,488

Up $1,107,676 (+232%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $115,314Liabilities 2011: $12,5122011Assets 2012: $232,802Liabilities 2012: $13,341Net Assets 2012: $219,4612012Assets 2013: $179,436Liabilities 2013: $19,063Net Assets 2013: $160,3732013Assets 2014: $247,656Liabilities 2014: $2,413Net Assets 2014: $245,2432014Assets 2015: $468,569Liabilities 2015: $23,660Net Assets 2015: $444,9092015Assets 2016: $1,017,099Liabilities 2016: $26,473Net Assets 2016: $990,6262016Assets 2017: $536,522Liabilities 2017: $24,084Net Assets 2017: $512,4382017Assets 2018: $1,164,417Liabilities 2018: $22,129Net Assets 2018: $1,142,2882018Assets 2019: $1,847,728Liabilities 2019: $31,840Net Assets 2019: $1,815,8882019Assets 2020: $1,991,760Liabilities 2020: $38,946Net Assets 2020: $1,952,8142020Assets 2021: $1,977,382Liabilities 2021: $7,654Net Assets 2021: $1,969,7282021Assets 2022: $2,039,491Liabilities 2022: $55,756Net Assets 2022: $1,983,7352022Assets 2023: $2,343,951Liabilities 2023: $45,494Net Assets 2023: $2,298,4572023Assets 2024: $2,961,159Liabilities 2024: $200,232Net Assets 2024: $2,760,9272024

Highlighted filing

2018

Assets$1,164,417
Liabilities$22,129
Net Assets$1,142,288
Open 2018 Filing

Operations Trend

Revenue Growth98th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $155,883Expenses 2011: $53,081Net Income 2011: $102,8022011Expenses 2012: $230,8152012Revenue 2013: $304,509Expenses 2013: $363,597Net Income 2013: -$59,0882013Revenue 2014: $475,897Expenses 2014: $391,027Net Income 2014: $84,8702014Revenue 2015: $689,531Expenses 2015: $489,865Net Income 2015: $199,6662015Revenue 2016: $1,166,035Expenses 2016: $620,318Net Income 2016: $545,7172016Revenue 2017: $261,997Expenses 2017: $740,185Net Income 2017: -$478,1882017Revenue 2018: $1,335,806Expenses 2018: $706,318Net Income 2018: $629,4882018Revenue 2019: $1,519,210Expenses 2019: $846,056Net Income 2019: $673,1542019Revenue 2020: $1,041,773Expenses 2020: $904,847Net Income 2020: $136,9262020Revenue 2021: $1,072,633Expenses 2021: $1,055,719Net Income 2021: $16,9142021Revenue 2022: $1,109,497Expenses 2022: $1,095,490Net Income 2022: $14,0072022Revenue 2023: $1,601,126Expenses 2023: $1,286,404Net Income 2023: $314,7222023Revenue 2024: $1,857,268Expenses 2024: $1,386,948Net Income 2024: $470,3202024

Highlighted filing

2018

Revenue$1,335,806
Expenses$706,318
Net Income$629,488
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 22, 2019
Return Version
2018v3.1
Gross Receipts
$1,335,806
Mission and Program Overview

Mission

To improve opportunities for every nebraskan by providing impartial and precise research, analysis, education, and leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$107,942$449,621▲ $341,679
Savings and Temporary Cash Investments$375,700$358,196▼ $17,504
Cash and Non-Interest-Bearing Accounts$52,388$348,997▲ $296,609
Land, Buildings, and Equipment, Net$492$6,041▲ $5,549
Prepaid Expenses and Deferred Charges-$1,562-
Total Assets$536,522$1,164,417▲ $627,895
Liabilities
Other Liabilities$24,084$21,280▼ $2,804
Accounts Payable and Accrued Expenses-$849-
Total Liabilities$24,084$22,129▼ $1,955
Net Assets / Fund Balance
Temporarily Rstr Net Assets$353,073$674,159▲ $321,086
Unrestricted Net Assets$159,365$468,129▲ $308,764
Total Net Assets Fund Balance$512,438$1,142,288▲ $629,850
Total Liabilities and Net Assets / Fund Balance$536,522$1,164,417▲ $627,895

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,041$4,615$10,656
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Renee a FryExecutive DiFT$131,943$13,915$145,858

Board Members and Trustees

NameTitle
David SpinarPresident
Kathy CampbellPresident El
Annette SmithDirector
Charles T Karpf JrDirector
Claude BerreckmanDirector
Eric ReznicekDirector
Jerry BextenDirector
John HarmsDirector
Maja HarrisDirector
Mary Bills-strandDirector
Douglas K GermanSecretary
Tulani Grundy MeadowsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,333,310
Program Service Revenue
$0
Investment Income
$2,496
Other Revenue
$0
All Other Contributions
$1,333,310
Change in Net Assets
$629,488

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,335,806
Total Revenue per Audited Statements
$1,335,806
Total Revenue per Form 990
$1,335,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$544,604
Other Expenses$161,714
Total Fundraising Expense$60,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$361,048$52,574$42,564$456,186
Fees for Services Other$76,736$1,512$6,048$84,296
Payroll Taxes$28,686$4,315$2,460$35,461
Other Employee Benefits$27,952$4,205$2,397$34,554
Pension Plan Contributions$14,887$2,239$1,277$18,403
Travel$16,961-$799$17,760
Advertising$7,232$3,132$2,230$12,594
Office Expenses$10,013$1,400$596$12,009
Fees for Services Accounting-$8,653-$8,653
Insurance$2,215$324$249$2,788
Other Expenses$728$316$225$1,269
Depreciation Depletion-$1,138-$1,138
Total Functional Expenses$563,014$82,447$60,857$706,318

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$706,318
Expenses per Audited Statements$705,956
Total Expenses per Audited Statements$705,956
Expenses Not Reported on Financial Statements$362
Other Expense Adjustments$362
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
Accrued Vacation$20,643
Payroll Tax Liabilities$637
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
Yes
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

“Form 990 is reviewed by organization's executive director, and is reviewed and approved by all members of the board of directors, prior to filing.”

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

“Board members are required to annually provide updated conflicts of interest.”

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

“Compensation packages are reviewed and approved by the board of directors.”

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

“Compensation packages are reviewed and approved by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Opensky Policy Institute
EIN
45-3327969
Phone
4024380382
Address
1327 H STREET SUITE 102, LINCOLN, NE 68508

Signing Officer

Name
Renee a Fry
Title
Executive Director
Phone
4024380382
Signed
2019-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Spinar
Formed
2011
Legal Domicile
Ne
Voting Board Members
12
Independent Board Members
12
Employees
11

Preparer

Firm
Buckley & Sitzman Llp
Address
4240 PIONEER WOODS DR, LINCOLN, NE 68506-5278
Preparer
Kyle L Sitzman CPA
Phone
4024847676
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract services 76,736 1,512 6,048”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 362”

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

“Book / tax depreciation difference 362”

Raw XML AppendixShowing 400 of 474 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
AveragingAttachment/ExplanationTxt0THE ORGANIZATION FORMED IN 2011. NO AMOUNTS REPORTABLE FOR YEARS PRIOR TO FORMATION.
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0849
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO IMPROVE OPPORTUNITIES FOR EVERY NEBRASKAN BY PROVIDING IMPARTIAL AND PRECISE RESEARCH, ANALYSIS, EDUCATION, AND LEADERSHIP.
IRS990/AdvertisingGrp/FundraisingAmt02230
IRS990/AdvertisingGrp/ManagementAndGeneralAmt03132
IRS990/AdvertisingGrp/ProgramServicesAmt07232
IRS990/AdvertisingGrp/TotalAmt012594
IRS990/AllOtherContributionsAmt01333310
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0OPENSKY POLICY INSTITUTE
IRS990/BooksInCareOfDetail/PhoneNum04024380382
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01327 H STREET SUITE 102
IRS990/BooksInCareOfDetail/USAddress/CityNm0LINCOLN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990/BooksInCareOfDetail/USAddress/ZIPCd068508
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt052388
IRS990/CashNonInterestBearingGrp/EOYAmt0348997
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01333310
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02496
IRS990/CYOtherExpensesAmt0161714
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0629488
IRS990/CYSalariesCompEmpBnftPaidAmt0544604
IRS990/CYTotalExpensesAmt0706318
IRS990/CYTotalFundraisingExpenseAmt060857
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01335806
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01138
IRS990/DepreciationDepletionGrp/TotalAmt01138
IRS990/Desc0EXPENSES IN RELATION TO THE ORGANIZATION'S MISSION.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0563014
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08653
IRS990/FeesForServicesAccountingGrp/TotalAmt08653
IRS990/FeesForServicesOtherGrp/FundraisingAmt06048
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01512
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt076736
IRS990/FeesForServicesOtherGrp/TotalAmt084296
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1213915
IRS990/Form990PartVIISectionAGrp/PersonNm0MARY BILLS-STRAND
IRS990/Form990PartVIISectionAGrp/PersonNm1CLAUDE BERRECKMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2JERRY BEXTEN
IRS990/Form990PartVIISectionAGrp/PersonNm3ERIC REZNICEK
IRS990/Form990PartVIISectionAGrp/PersonNm4ANNETTE SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm5KATHY CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm6CHARLES T KARPF JR
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN HARMS
IRS990/Form990PartVIISectionAGrp/PersonNm8MAJA HARRIS
IRS990/Form990PartVIISectionAGrp/PersonNm9DAVID SPINAR
IRS990/Form990PartVIISectionAGrp/PersonNm10DOUGLAS K GERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm11TULANI GRUNDY MEADOWS
IRS990/Form990PartVIISectionAGrp/PersonNm12RENEE A FRY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12131943
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01335806
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/FundraisingAmt0249
IRS990/InsuranceGrp/ManagementAndGeneralAmt0324
IRS990/InsuranceGrp/ProgramServicesAmt02215
IRS990/InsuranceGrp/TotalAmt02788
IRS990/InvestmentIncomeGrp/ExclusionAmt02496
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02496
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04615
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0492
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06041
IRS990/LandBldgEquipCostOrOtherBssAmt010656
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO IMPROVE OPPORTUNITIES FOR EVERY NEBRASKAN BY PROVIDING IMPARTIAL AND PRECISE RESEARCH, ANALYSIS, EDUCATION, AND LEADERSHIP.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0512438
IRS990/NetAssetsOrFundBalancesEOYAmt01142288
IRS990/NetUnrelatedBusTxblIncmAmt03140
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt0596
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01400
IRS990/OfficeExpensesGrp/ProgramServicesAmt010013
IRS990/OfficeExpensesGrp/TotalAmt012009
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0362
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02397
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04205
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt027952
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034554
IRS990/OtherExpensesGrp/Desc0RENT & UTILITIES
IRS990/OtherExpensesGrp/Desc1WEBSITE EXPENSE
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/FundraisingAmt01779
IRS990/OtherExpensesGrp/FundraisingAmt1233
IRS990/OtherExpensesGrp/FundraisingAmt2225
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02312
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1327
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2316
IRS990/OtherExpensesGrp/ProgramServicesAmt015802
IRS990/OtherExpensesGrp/ProgramServicesAmt1754
IRS990/OtherExpensesGrp/ProgramServicesAmt2728
IRS990/OtherExpensesGrp/TotalAmt019893
IRS990/OtherExpensesGrp/TotalAmt11314
IRS990/OtherExpensesGrp/TotalAmt21269
IRS990/OtherLiabilitiesGrp/BOYAmt024084
IRS990/OtherLiabilitiesGrp/EOYAmt021280
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt042564
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt052574
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0361048
IRS990/OtherSalariesAndWagesGrp/TotalAmt0456186
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02460
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04315
IRS990/PayrollTaxesGrp/ProgramServicesAmt028686
IRS990/PayrollTaxesGrp/TotalAmt035461
IRS990/PensionPlanContributionsGrp/FundraisingAmt01277
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02239
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt014887
IRS990/PensionPlanContributionsGrp/TotalAmt018403
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0107942
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0449621
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01562
IRS990/PrincipalOfficerNm0DAVID SPINAR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0260125
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01872
IRS990/PYOtherExpensesAmt0132648
IRS990/PYRevenuesLessExpensesAmt0-478188
IRS990/PYSalariesCompEmpBnftPaidAmt0607537
IRS990/PYTotalExpensesAmt0740185
IRS990/PYTotalRevenueAmt0261997
IRS990/ReconcilationRevenueExpnssAmt0629488
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0375700
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0358196
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01333310
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0260125
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01164970
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0689380
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0475746
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03923531
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02496
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01872
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01065
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0151
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0151
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05735
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02496
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01872
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01065
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0151
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0151
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05735
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99850
IRS990ScheduleA/PublicSupportPY509Pct00.99890
IRS990ScheduleA/PublicSupportTotal509Amt03923531
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01333310
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0260125
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01164970
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0689380
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0475746
IRS990ScheduleA/Total509Grp/TotalAmt03923531
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01335806
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0261997
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01166035
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0689531
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0475897
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03929266
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearAmt06600
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus1Amt09900
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt016500
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt029688
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt028023
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt022165
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt024543
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0104419
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0118751
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0112091
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt088659
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt098173
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0417674
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt025197
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt043919
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt022468
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt018338
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt0109922
IRS990ScheduleC/GrassrootsCeilingAmt0156629
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt029688
IRS990ScheduleC/LobbyingCeilingAmt0626511
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0118751
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0599812
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt018597
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0625009
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt06600
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt025197
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0362
IRS990ScheduleD/ExpensesSubtotalAmt0705956
IRS990ScheduleD/OtherExpensesNotIncludedAmt0362
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06041
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04615
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010656
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020643
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1637
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED VACATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt01335806
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 362
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06041
IRS990ScheduleD/TotalExpensesPerForm990Amt0706318
IRS990ScheduleD/TotalLiabilityAmt021280
IRS990ScheduleD/TotalRevenuePerForm990Amt01335806
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01335806
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0705956
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY ORGANIZATION'S EXECUTIVE DIRECTOR, AND IS REVIEWED AND APPROVED BY ALL MEMBERS OF THE BOARD OF DIRECTORS, PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO ANNUALLY PROVIDE UPDATED CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PACKAGES ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION PACKAGES ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT SERVICES 76,736 1,512 6,048
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE 362
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0353073
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0674159
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0536522
IRS990/TotalAssetsEOYAmt01164417
IRS990/TotalAssetsGrp/BOYAmt0536522

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,164,417
Liabilities
$22,129
Net assets
$1,142,288
Revenue
$1,335,806
Expenses
$706,318
Net income
$629,488
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$0.20$2.76$1.86$1.39$0.47
2023Detailed filing. Detailed filing data is available for this year.$2.34$0.05$2.30$1.60$1.29$0.31
2022Detailed filing. Detailed filing data is available for this year.$2.04$0.06$1.98$1.11$1.10$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.98$0.01$1.97$1.07$1.06$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.99$0.04$1.95$1.04$0.90$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.85$0.03$1.82$1.52$0.85$0.67
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.02$1.14$1.34$0.71$0.63
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.02$0.51$0.26$0.74$0.48
2016Detailed filing. Detailed filing data is available for this year.$1.02$0.03$0.99$1.17$0.62$0.55
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.02$0.44$0.69$0.49$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.48$0.39$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.18$0.02$0.16$0.30$0.36$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.01$0.22$0.23
2011Summary only. Only limited summary data is available for this year.$0.12$0.01$0.16$0.05$0.10