Civic Intelligence

Christian Record Services Inc

EIN 47-0405439 • 501(c)3 • Lincoln, NE

Profile

Christian record services provides free christian publications and programs for people who are legally blind.

5900 S 58th St Suite MLincoln, NE 68516

www.christianrecord.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.07x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.29x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

16th percentile

-15%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$93,954

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

28th percentile

-1.5%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Down

$9,613,310

Down $146,154 (-1.5%) from 2023

Liabilities

Up

$651,145

Up $163,848 (+34%) from 2023

Net Assets

Down

$8,962,165

Down $310,002 (-3.3%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin16th percentile

Revenue

Down

$2,272,639

Down $783,477 (-26%) from 2023

Expenses

Up

$2,621,073

Up $186,978 (+7.7%) from 2023

Net Income

Down

-$348,434

Down $970,455 (-156%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $5,241,103Liabilities 2010: $1,279,632Net Assets 2010: $3,961,4712010Assets 2011: $5,252,069Liabilities 2011: $1,293,145Net Assets 2011: $3,958,9242011Assets 2012: $4,934,216Liabilities 2012: $1,031,154Net Assets 2012: $3,903,0622012Assets 2013: $4,827,463Liabilities 2013: $876,437Net Assets 2013: $3,951,0262013Assets 2014: $4,778,130Liabilities 2014: $862,621Net Assets 2014: $3,915,5092014Assets 2015: $4,593,515Liabilities 2015: $684,887Net Assets 2015: $3,908,6282015Assets 2016: $4,389,315Liabilities 2016: $878,747Net Assets 2016: $3,510,5682016Assets 2017: $5,122,430Liabilities 2017: $442,901Net Assets 2017: $4,679,5292017Assets 2018: $7,316,593Liabilities 2018: $426,908Net Assets 2018: $6,889,6852018Assets 2019: $7,758,393Liabilities 2019: $402,011Net Assets 2019: $7,356,3822019Assets 2020: $8,347,975Liabilities 2020: $427,976Net Assets 2020: $7,919,9992020Assets 2021: $8,817,181Liabilities 2021: $396,515Net Assets 2021: $8,420,6662021Assets 2022: $8,900,919Liabilities 2022: $566,328Net Assets 2022: $8,334,5912022Assets 2023: $9,759,464Liabilities 2023: $487,297Net Assets 2023: $9,272,1672023Assets 2024: $9,613,310Liabilities 2024: $651,145Net Assets 2024: $8,962,1652024

Highlighted filing

2024

Assets$9,613,310
Liabilities$651,145
Net Assets$8,962,165
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,359,3242010Expenses 2011: $4,350,7922011Expenses 2012: $4,411,6682012Revenue 2013: $4,214,376Expenses 2013: $4,350,019Net Income 2013: -$135,6432013Revenue 2014: $3,985,430Expenses 2014: $4,226,802Net Income 2014: -$241,3722014Revenue 2015: $4,331,016Expenses 2015: $4,198,935Net Income 2015: $132,0812015Revenue 2016: $3,796,551Expenses 2016: $4,238,913Net Income 2016: -$442,3622016Revenue 2017: $3,047,051Expenses 2017: $2,049,553Net Income 2017: $997,4982017Revenue 2018: $3,322,880Expenses 2018: $2,077,042Net Income 2018: $1,245,8382018Revenue 2019: $2,272,194Expenses 2019: $2,104,834Net Income 2019: $167,3602019Revenue 2020: $2,285,559Expenses 2020: $1,897,430Net Income 2020: $388,1292020Revenue 2021: $2,376,789Expenses 2021: $2,099,085Net Income 2021: $277,7042021Revenue 2022: $2,697,873Expenses 2022: $2,327,033Net Income 2022: $370,8402022Revenue 2023: $3,056,116Expenses 2023: $2,434,095Net Income 2023: $622,0212023Revenue 2024: $2,272,639Expenses 2024: $2,621,073Net Income 2024: -$348,4342024

Highlighted filing

2024

Revenue$2,272,639
Expenses$2,621,073
Net Income-$348,434
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,613,310
Liabilities
$651,145
Net assets
$8,962,165
Revenue
$2,272,639
Expenses
$2,621,073
Net income
-$348,434
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.61$0.65$8.96$2.27$2.62$0.35
2023Detailed filing. Detailed filing data is available for this year.$9.76$0.49$9.27$3.06$2.43$0.62
2022Detailed filing. Detailed filing data is available for this year.$8.90$0.57$8.33$2.70$2.33$0.37
2021Detailed filing. Detailed filing data is available for this year.$8.82$0.40$8.42$2.38$2.10$0.28
2020Detailed filing. Detailed filing data is available for this year.$8.35$0.43$7.92$2.29$1.90$0.39
2019Detailed filing. Detailed filing data is available for this year.$7.76$0.40$7.36$2.27$2.10$0.17
2018Detailed filing. Detailed filing data is available for this year.$7.32$0.43$6.89$3.32$2.08$1.25
2017Detailed filing. Detailed filing data is available for this year.$5.12$0.44$4.68$3.05$2.05$1.00
2016Detailed filing. Detailed filing data is available for this year.$4.39$0.88$3.51$3.80$4.24$0.44
2015Detailed filing. Detailed filing data is available for this year.$4.59$0.68$3.91$4.33$4.20$0.13
2014Detailed filing. Detailed filing data is available for this year.$4.78$0.86$3.92$3.99$4.23$0.24
2013Detailed filing. Detailed filing data is available for this year.$4.83$0.88$3.95$4.21$4.35$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.93$1.03$3.90$4.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.25$1.29$3.96$4.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$1.28$3.96$4.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$2,272,639
Mission and Program Overview

Mission

Christian record services provides free christian publications and programs for people who are legally blind.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,387,161$3,347,808▼ $39,353
Cash and Non-Interest-Bearing Accounts$1,477,879$1,212,050▼ $265,829
Investments in Publicly Traded Securities$1,189,460$1,189,932▲ $472
Land, Buildings, and Equipment, Net$184,890$140,592▼ $44,298
Inventories for Sale or Use$87,543$74,671▼ $12,872
Accounts Receivable$64,325$49,741▼ $14,584
Prepaid Expenses and Deferred Charges$8,930$9,642▲ $712
Total Assets$9,759,464$9,613,310▼ $146,154
Other Assets Total$3,359,276$3,588,874▲ $229,598
Liabilities
Other Liabilities$295,947$430,571▲ $134,624
Accounts Payable and Accrued Expenses$191,350$220,574▲ $29,224
Total Liabilities$487,297$651,145▲ $163,848
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,170,486$5,155,809▼ $14,677
Net Assets Without Donor Restrictions$4,101,681$3,806,356▼ $295,325
Total Net Assets Fund Balance$9,272,167$8,962,165▼ $310,002
Total Liabilities and Net Assets / Fund Balance$9,759,464$9,613,310▼ $146,154

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,398$377,784$400,182
Leasehold Improvements$118,194$95,189$213,383
Other Assets Org$306,941--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,802,821-▲ $15,574-$3,818,395
2023$3,532,636-▲ $270,185-$3,802,821
2022$4,109,222-▼ $576,586-$3,532,636
2021$3,913,473-▲ $195,749-$4,109,222
2020$3,778,627-▲ $134,846-$3,913,473
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane ThurberSecretaryFT$87,481$6,473$93,954
Lonnie KreiterVP for FinanFT$84,689$6,242$90,931

Board Members and Trustees

NameTitle
Alex BryantChair
Elaine HageleVice Chair
Kyoshin AhnVice Chair
Andrea AhrensMember
Dan CarlsonMember
Deborah WhitfieldMember
Dexter ThomasMember
Doris BurdickMember
Gary ThurberMember
Jackie AndersonMember
Judy GlassMember
Larry RomrellMember
Lilya WagnerMember
Matthew OrianMember
Minner LabradorMember
Tony AnobileMember
Topher ThompsonMember
Revenue and Support

Revenue Composition

Contributions and Grants
$1,908,639
Program Service Revenue
$0
Investment Income
$247,538
Other Revenue
$116,462
All Other Contributions
$1,908,639
Change in Net Assets
$-348,434

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,272,639
Revenue Not Reported on Form 990
$38,432
Total Revenue per Audited Statements
$2,311,071
Total Revenue per Form 990
$2,272,639
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,600,055
Other Expenses$922,900
Total Fundraising Expense$492,252
Grants and Similar Amounts Paid$98,118
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$605,551$47,711$142,989$796,251
Other Employee Benefits$355,085$58,336$132,262$545,683
All Other Expenses$75,152$37,426$85,953$198,531
Occupancy$128,493$27,198$22,657$178,348
Current Officers, Directors, Trustees, and Key Employees$75,299$70,031$26,840$172,170
Grants to Domestic Individuals$98,118--$98,118
Payroll Taxes$58,285$10,186$17,480$85,951
Other Expenses$54,825$3,915$12,174$70,914
Insurance$26,091$6,636$6,636$39,363
Conferences and Meetings$8,087$848-$8,935
Total Functional Expenses$1,850,234$278,587$492,252$2,621,073

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,621,073
Total Expenses per Audited Statements$2,621,073
Total Expenses per Form 990$2,621,073
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$306,941
Present Value of Annuities Payable$123,630
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Diane thurber gary thurber secretary member marriage”

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

“The vp of finance reviews and approves the form 990. The form 990 is then provided to the audit review committee, finance committee, and board of directors before filing.”

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

“The organization reviews the conflict of interest policy annually and ensures employees, officers and directors are in compliance. The president is responsible for monitoring compliance with the policy.”

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

“The officer salaries are reviewed and set by a compensation committee of the board based on a denomination renumeration scale that is reviewed and approved by the board of directors.”

Form 990, Page 6, Part VI, Line 17

“Oregon, pennsylvania, south carolina, tennessee, washington”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents and conflict of interest policy available to the public upon request. Financial staements are available on the organization's website.”

Filing and Contact Details

Filer

Filer Name
Christian Record Services Inc
EIN
47-0405439
Phone
4024880981
Address
5900 S 58TH ST SUITE M, LINCOLN, NE 68516
Doing Business As
National Camps for Blind Children

Signing Officer

Name
Lonnie Kreiter
Title
VP for Finance
Phone
4024880981
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Thurber
Formed
1988
Legal Domicile
Ne
Voting Board Members
18
Independent Board Members
17
Employees
14

Preparer

Firm
Dana F Cole & Company Llp
Address
1248 O ST STE 500, LINCOLN, NE 68508-1424
Preparer
Kerry Gustafsson
Phone
4024799300
Supplemental Narrative

Additional Explanations

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

“Other exempt purpose: the organization provides an outreach ministry for adults who are blind. These dial-in presentations strive to inform, encourage, and inspire the mind, body, and spirit through mental health and wellness sessions, social meet-and-greet interactions, bible games, prayer time, and more.”

Form 990, Part XI, Line 9

“Increase in beneficial interest in trust assets 15,574”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Endowment fund income is utilized for people who are blind to provide the following: bibles, scholarships, reading materials, national camps for blind children, and other services.”

Schedule D, Page 3, Part X

“The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The organization utilizes the provisions of fasb asc 740-10, accounting for uncertain tax positions. The organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that would be material to the financial statements.”

Schedule D, Page 4, Part XI, Line 2D

“Increase in beneficial interest in trust assets 15,574”

Raw XML AppendixShowing 400 of 586 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/ActivityOrMissionDesc0CHRISTIAN RECORD SERVICES PROVIDES FREE CHRISTIAN PUBLICATIONS AND PROGRAMS FOR PEOPLE WHO ARE LEGALLY BLIND.
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IRS990/Desc0NATIONAL CAMPS AND OTHER DIRECT SERVICES: COORDINATE WITH NATIONAL CAMPS FOR BLIND CHILDREN TO SEND LEGALLY BLIND CHILDREN AND ADULTS TO CAMPS AT VARIOUS LOCATIONS ACROSS THE UNITED STATES. THE CAMPS GIVE BLIND YOUTH AND ADULTS THE OPPORTUNITY TO COME TO A CHRISTIAN ENVIRONMENT WHERE THEY CAN FELLOWSHIP TOGETHER, PARTICIPATE IN NEW ACTIVITIES, BUILD CONFIDENCE, IMPROVE PHYSICAL HEALTH, DISCOVER UNDEVELOPED POTENTIAL, AND LEARN OF GOD'S LOVE.
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