Civic Intelligence

Kimmel Orchard and Vineyard Educational Foundation Inc

990 • Fiscal year 2014 • EIN 45-4508561

Jan 01, 2014 to Dec 31, 2014 • Filed on May 13, 2015

8555 Executive Woods DriveRoom/Suite 600Lincoln, NE 68512

(402) 484-7676

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

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

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

6th percentile

0.00x

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

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

13th percentile

-17%

Higher net margin than 13% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

18th percentile

-4.5%

Faster asset growth than 18% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

42nd percentile

1.4%

Faster revenue growth than 42% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Down

$5,213,833

Down $245,174 (-4.5%) from 2013

Net Assets

Down

$5,213,833

Down $144,287 (-2.7%) from 2013

Liabilities

Down

$0

Down $100,887 (-100%) from 2013

Revenue

Up

$834,458

Up $11,861 (+1.4%) from 2013

Expenses

Down

$978,744

Down $95,717 (-8.9%) from 2013

Net Income

Up

-$144,286

Up $107,578 (+43%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $5,613,030Liabilities 2012: $3,046Net Assets 2012: $5,609,9842012Assets 2013: $5,459,007Liabilities 2013: $100,887Net Assets 2013: $5,358,1202013Assets 2014: $5,213,833Liabilities 2014: $0Net Assets 2014: $5,213,8332014Assets 2015: $5,115,106Liabilities 2015: $225,000Net Assets 2015: $4,890,1062015Assets 2016: $4,851,783Liabilities 2016: $0Net Assets 2016: $4,851,7832016Assets 2017: $5,338,535Liabilities 2017: $0Net Assets 2017: $5,338,5352017Assets 2018: $5,543,710Liabilities 2018: $318Net Assets 2018: $5,543,3922018Assets 2019: $5,411,641Liabilities 2019: $1,883Net Assets 2019: $5,409,7582019Assets 2020: $4,865,245Liabilities 2020: $1,295Net Assets 2020: $4,863,9502020Assets 2021: $4,815,327Liabilities 2021: $5,369Net Assets 2021: $4,809,9582021Assets 2022: $5,460,930Liabilities 2022: $4,056Net Assets 2022: $5,456,8742022Assets 2023: $5,271,580Liabilities 2023: $7,784Net Assets 2023: $5,263,7962023Assets 2024: $4,881,055Liabilities 2024: $7,458Net Assets 2024: $4,873,5972024Assets 2025: $4,594,313Liabilities 2025: $5,025Net Assets 2025: $4,589,2882025

Highlighted filing

2014

Assets$5,213,833
Liabilities$0
Net Assets$5,213,833

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $709,4702012Revenue 2013: $822,597Expenses 2013: $1,074,461Net Income 2013: -$251,8642013Revenue 2014: $834,458Expenses 2014: $978,744Net Income 2014: -$144,2862014Revenue 2015: $689,431Expenses 2015: $1,015,634Net Income 2015: -$326,2032015Revenue 2016: $836,457Expenses 2016: $874,780Net Income 2016: -$38,3232016Revenue 2017: $1,961,185Expenses 2017: $1,474,433Net Income 2017: $486,7522017Revenue 2018: $1,559,037Expenses 2018: $1,354,671Net Income 2018: $204,3662018Revenue 2019: $1,304,951Expenses 2019: $1,463,513Net Income 2019: -$158,5622019Revenue 2020: $695,904Expenses 2020: $1,317,169Net Income 2020: -$621,2652020Revenue 2021: $1,253,057Expenses 2021: $1,307,049Net Income 2021: -$53,9922021Revenue 2022: $2,036,538Expenses 2022: $1,391,509Net Income 2022: $645,0292022Revenue 2023: $1,165,177Expenses 2023: $1,365,560Net Income 2023: -$200,3832023Revenue 2024: $1,123,907Expenses 2024: $1,515,460Net Income 2024: -$391,5532024Revenue 2025: $1,168,579Expenses 2025: $1,450,993Net Income 2025: -$282,4142025

Highlighted filing

2014

Revenue$834,458
Expenses$978,744
Net Income-$144,286
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 13, 2015
Return Version
2014v5.0
Gross Receipts
$1,159,308
Mission and Program Overview

Mission

The foundation is organized exclusively for charitable purposes to be operated for educational and scientific purposes within the meaning of section 501(c)(3) through conduct of three general activities: (1) operation of a working orchard and vineyard (orchard) with research plots to experiment with new crops and varieties of existing crops, and demonstration plots to educate the general public and agricultural producers about crops that have proven to be successful; (2) operation of kimmel education and research center (kerc), a facility on the grounds of the orchard, in a collaboration with the university of nebraska -lincoln/institute of agriculture and natural resources (unl), to conduct research and educate graduate students and agricultural producers about alternative agricultural crops, innovative business practices, and entrepreneurship to improve efficiency and profitability of agricultural enterprises; and (3) activities to educate the general public about operation of an orc

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,038,588$4,792,462▼ $246,126
Savings and Temporary Cash Investments$370,065$348,052▼ $22,013
Inventories for Sale or Use$50,351$73,319▲ $22,968
Cash and Non-Interest-Bearing Accounts$3--
Total Assets$5,459,007$5,213,833▼ $245,174
Liabilities
Unsecured Notes Loans Payable$100,000--
Other Liabilities$887--
Total Liabilities$100,887$0▼ $100,887
Net Assets / Fund Balance
Unrestricted Net Assets$5,358,120$5,213,833▼ $144,287
Total Net Assets Fund Balance$5,358,120$5,213,833▼ $144,287
Total Liabilities and Net Assets / Fund Balance$5,459,007$5,213,833▼ $245,174

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,126,574$228,456$4,355,030
Land$306,000-$306,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ernest L WeyenethPresident
Dr Ronnie GreenDirector
Jim NemecDirector
Dr Susan WilliamsSecretary
Leonard E WeyenethVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$303,785
Program Service Revenue
$0
Investment Income
$123
Other Revenue
$530,550
All Other Contributions
$303,785
Change in Net Assets
$-144,286

Audited Revenue Reconciliation

Revenue per Audited Statements
$834,458
Total Revenue per Audited Statements
$834,458
Total Revenue per Form 990
$834,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$635,665
Salaries, Compensation, and Employee Benefits$343,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$314,047--$314,047
Depreciation Depletion$269,170--$269,170
Fees for Services Other$240,554--$240,554
Advertising$41,200--$41,200
Payroll Taxes$29,032--$29,032
Fees for Services Accounting$5,530--$5,530
Travel$4,174--$4,174
Fees for Services Legal$4,173--$4,173
Other Expenses$1,530--$1,530
Total Functional Expenses$978,744$0$0$978,744

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$978,744
Total Expenses per Audited Statements$978,744
Total Expenses per Form 990$978,744
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

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

Board of directors without respective officer and based on national criteria data

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

Board of directors with emphasis on national data provided by the president

Form 990, Page 6, Part VI, Line 19

All data is available at foundation office and stated so on website

Filing and Contact Details

Filer

Filer Name
Kimmel Orchard and Vineyard
EIN
45-4508561
Phone
4024847676
Address
8555 EXECUTIVE WOODS DRIVE, ROOM/SUITE 600, LINCOLN, NE 68512

Signing Officer

Name
Ernest L Weyeneth
Title
President
Phone
4024847676
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ernest L Weyeneth
Formed
2012
Legal Domicile
Ne
Voting Board Members
5
Independent Board Members
5
Employees
37

Preparer

Firm
Buckley & Sitzman Llp
Address
3901 NORMAL BLVD STE 100, LINCOLN, NE 68506-5200
Preparer
Kyle L Sitzman CPA
Phone
4024847676
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The foundation is organized exclusively for charitable purposes to be operated for educational and scientific purposes within the meaning of section 501(c)(3) through conduct of three general activities: (1) operation of a working orchard and vineyard (orchard) with research plots to experiment with new crops and varieties of existing crops, and demonstration plots to educate the general public and agricultural producers about crops that have proven to be successful; (2) operation of kimmel education and research center (kerc), a facility on the grounds of the orchard, in a collaboration with the university of nebraska -lincoln/institute of agriculture and natural resources (unl), to conduct research and educate graduate students and agricultural producers about alternative agricultural crops, innovative business practices, and entrepreneurship to improve efficiency and profitability of agricultural enterprises; and (3) activities to educate the general public about operation of an orchard and vineyard, the processes for manufacturing products from produce, the products that are created from orchard products, and the historic and present role of the agricultural industry.

Form 990, Part IX, Line 11G

Grown produce sales cash short 141 0 0 computer supplies/mainten 3,427 0 0 contract services 1,325 0 0 credit card fees 12,399 0 0 fertilizer & chemicals 47,384 0 0 director fees 10,000 0 0 dues & subscriptions 1,889 0 0 equipment rental 1,497 0 0 fuel 15,954 0 0 insurance 42,980 0 0 landscaping 7,234 0 0 music & entertainment 6,850 0 0 office supplies 2,073 0 0 professional development 10,808 0 0 professional fees 1,460 0 0 rent 3,120 0 0 supplies 9,287 0 0 uniforms 3,514 0 0 utilities 58,537 0 0 website 675 0 0

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES TO BE OPERATED FOR EDUCATIONAL AND SCIENTIFIC PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) THROUGH CONDUCT OF THREE GENERAL ACTIVITIES: (1) OPERATION OF A WORKING ORCHARD AND VINEYARD (ORCHARD) WITH RESEARCH PLOTS TO EXPERIMENT WITH NEW CROPS AND VARIETIES OF EXISTING CROPS, AND DEMONSTRATION PLOTS TO EDUCATE THE GENERAL PUBLIC AND AGRICULTURAL PRODUCERS ABOUT CROPS THAT HAVE PROVEN TO BE SUCCESSFUL; (2) OPERATION OF KIMMEL EDUCATION AND RESEARCH CENTER (KERC), A FACILITY ON THE GROUNDS OF THE ORCHARD, IN A COLLABORATION WITH THE UNIVERSITY OF NEBRASKA -LINCOLN/INSTITUTE OF AGRICULTURE AND NATURAL RESOURCES (UNL), TO CONDUCT RESEARCH AND EDUCATE GRADUATE STUDENTS AND AGRICULTURAL PRODUCERS ABOUT ALTERNATIVE AGRICULTURAL CROPS, INNOVATIVE BUSINESS PRACTICES, AND ENTREPRENEURSHIP TO IMPROVE EFFICIENCY AND PROFITABILITY OF AGRICULTURAL ENTERPRISES; AND (3) ACTIVITIES TO EDUCATE THE GENERAL PUBLIC ABOUT OPERATION OF AN ORCHARD AND VINEYARD, THE PROCESSES FOR MANUFACTURING PRODUCTS FROM PRODUCE, THE PRODUCTS THAT ARE CREATED FROM ORCHARD PRODUCTS, AND THE HISTORIC AND PRESENT ROLE OF THE AGRICULTURAL INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS WITHOUT RESPECTIVE OFFICER AND BASED ON NATIONAL CRITERIA DATA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS WITH EMPHASIS ON NATIONAL DATA PROVIDED BY THE PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DATA IS AVAILABLE AT FOUNDATION OFFICE AND STATED SO ON WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GROWN PRODUCE SALES CASH SHORT 141 0 0 COMPUTER SUPPLIES/MAINTEN 3,427 0 0 CONTRACT SERVICES 1,325 0 0 CREDIT CARD FEES 12,399 0 0 FERTILIZER & CHEMICALS 47,384 0 0 DIRECTOR FEES 10,000 0 0 DUES & SUBSCRIPTIONS 1,889 0 0 EQUIPMENT RENTAL 1,497 0 0 FUEL 15,954 0 0 INSURANCE 42,980 0 0 LANDSCAPING 7,234 0 0 MUSIC & ENTERTAINMENT 6,850 0 0 OFFICE SUPPLIES 2,073 0 0 PROFESSIONAL DEVELOPMENT 10,808 0 0 PROFESSIONAL FEES 1,460 0 0 RENT 3,120 0 0 SUPPLIES 9,287 0 0 UNIFORMS 3,514 0 0 UTILITIES 58,537 0 0 WEBSITE 675 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ERNEST L WEYENETH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04024847676
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIMMEL ORCHARD AND VINEYARD
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATIONAL FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0KIMM
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUCKLEY & SITZMAN LLP
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ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KYLE L SITZMAN CPA
ReturnHeader/ReturnTs02015-05-21T13:42:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.59$0.01$4.59$1.17$1.45$0.28
2024Detailed filing. Detailed filing data is available for this year.$4.88$0.01$4.87$1.12$1.52$0.39
2023Detailed filing. Detailed filing data is available for this year.$5.27$0.01$5.26$1.17$1.37$0.20
2022Detailed filing. Detailed filing data is available for this year.$5.46$0.00$5.46$2.04$1.39$0.65
2021Detailed filing. Detailed filing data is available for this year.$4.82$0.01$4.81$1.25$1.31$0.05
2020Detailed filing. Detailed filing data is available for this year.$4.87$0.00$4.86$0.70$1.32$0.62
2019Detailed filing. Detailed filing data is available for this year.$5.41$0.00$5.41$1.30$1.46$0.16
2018Detailed filing. Detailed filing data is available for this year.$5.54$0.00$5.54$1.56$1.35$0.20
2017Detailed filing. Detailed filing data is available for this year.$5.34$0.00$5.34$1.96$1.47$0.49
2016Detailed filing. Detailed filing data is available for this year.$4.85$0.00$4.85$0.84$0.87$0.04
2015Detailed filing. Detailed filing data is available for this year.$5.12$0.23$4.89$0.69$1.02$0.33
2014Detailed filing. Detailed filing data is available for this year.$5.21$0.00$5.21$0.83$0.98$0.14
2013Detailed filing. Detailed filing data is available for this year.$5.46$0.10$5.36$0.82$1.07$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$0.00$5.61$0.71