Civic Intelligence

Panhandle Area Development District

990 • Fiscal year 2024 • EIN 47-0545622

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 27, 2024

1620 BroadwayScottsbluff, NE 69361

(308) 436-6584

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$2,168,793

Up $175,920 (+8.8%) from 2023

Net Assets

Up

$1,853,323

Up $701,367 (+61%) from 2023

Liabilities

Down

$315,470

Down $525,447 (-62%) from 2023

Revenue And Expenses

Revenue

Up

$1,068,503

Up $604,344 (+130%) from 2023

Expenses

Up

$367,136

Up $70,420 (+24%) from 2023

Net Income

Up

$701,367

Up $533,924 (+319%) from 2023

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,336,176Liabilities 2010: $691,627Net Assets 2010: $644,5492010Assets 2011: $1,275,341Liabilities 2011: $672,909Net Assets 2011: $602,4322011Assets 2012: $1,245,147Liabilities 2012: $635,129Net Assets 2012: $610,0182012Assets 2013: $1,263,413Liabilities 2013: $609,350Net Assets 2013: $654,0632013Assets 2014: $1,124,745Liabilities 2014: $587,386Net Assets 2014: $537,3592014Assets 2015: $1,059,011Liabilities 2015: $567,843Net Assets 2015: $491,1682015Assets 2016: $1,032,484Liabilities 2016: $537,680Net Assets 2016: $494,8042016Assets 2017: $1,299,584Liabilities 2017: $527,600Net Assets 2017: $771,9842017Assets 2018: $2,260,694Liabilities 2018: $485,597Net Assets 2018: $1,775,0972018Assets 2019: $1,233,398Liabilities 2019: $489,653Net Assets 2019: $743,7452019Assets 2020: $1,185,840Liabilities 2020: $455,090Net Assets 2020: $730,7502020Assets 2021: $2,298,624Liabilities 2021: $409,318Net Assets 2021: $1,889,3062021Assets 2022: $2,298,624Liabilities 2022: $409,318Net Assets 2022: $1,889,3062022Assets 2023: $1,992,873Liabilities 2023: $840,917Net Assets 2023: $1,151,9562023Assets 2024: $2,168,793Liabilities 2024: $315,470Net Assets 2024: $1,853,3232024Assets 2025: $2,130,027Liabilities 2025: $286,156Net Assets 2025: $1,843,8712025

Highlighted filing

2024

Assets$2,168,793
Liabilities$315,470
Net Assets$1,853,323

Operations Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2010: $297,8802010Expenses 2011: $441,0832011Expenses 2012: $320,7532012Revenue 2013: $290,369Expenses 2013: $246,324Net Income 2013: $44,0452013Revenue 2014: $189,089Expenses 2014: $305,793Net Income 2014: -$116,7042014Revenue 2015: $250,133Expenses 2015: $296,324Net Income 2015: -$46,1912015Revenue 2016: $345,887Expenses 2016: $342,251Net Income 2016: $3,6362016Revenue 2017: $782,292Expenses 2017: $505,112Net Income 2017: $277,1802017Revenue 2018: $1,434,137Expenses 2018: $431,025Net Income 2018: $1,003,1122018Revenue 2019: $419,229Expenses 2019: $1,450,581Net Income 2019: -$1,031,3522019Revenue 2020: $413,208Expenses 2020: $426,203Net Income 2020: -$12,9952020Revenue 2021: $1,640,034Expenses 2021: $481,478Net Income 2021: $1,158,5562021Revenue 2022: $1,640,034Expenses 2022: $481,478Net Income 2022: $1,158,5562022Revenue 2023: $464,159Expenses 2023: $296,716Net Income 2023: $167,4432023Revenue 2024: $1,068,503Expenses 2024: $367,136Net Income 2024: $701,3672024Revenue 2025: $305,674Expenses 2025: $315,126Net Income 2025: -$9,4522025

Highlighted filing

2024

Revenue$1,068,503
Expenses$367,136
Net Income$701,367
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 27, 2024
Return Version
2023v5.1
Gross Receipts
$1,068,503
Mission and Program Overview

Mission

Panhandle area development district's purpose is to assist local governements with economic development and resource conservation within the geographical region of the nebraska panhandle. The organization was created under the state of nebraska interlocal cooperation act of 1962.

Panhandle area development district's purpose is to assest loacl governements with economic development and resource conservation within the geographical region of the nebraska panhandle. The organization was created under the state of nebraskas interlocal

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$1,188,062$1,486,282▲ $298,220
Savings and Temporary Cash Investments$444,366$348,490▼ $95,876
Cash and Non-Interest-Bearing Accounts$357,652$332,142▼ $25,510
Land, Buildings, and Equipment, Net$2,793$1,879▼ $914
Accounts Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,992,873$2,168,793▲ $175,920
Other Assets Total-$0-
Liabilities
Other Liabilities$840,917$315,470▼ $525,447
Total Liabilities$840,917$315,470▼ $525,447
Net Assets / Fund Balance
Net Assets With Donor Restrictions$804,631$1,535,512▲ $730,881
Net Assets Without Donor Restrictions$347,325$317,811▼ $29,514
Total Net Assets Fund Balance$1,151,956$1,853,323▲ $701,367
Total Liabilities and Net Assets / Fund Balance$1,992,873$2,168,793▲ $175,920

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,879$33,428$35,307
Compensation and Service Providers

Board Members and Trustees

NameTitle
Janine MatternPresident
Bryan VenableExecutive Director
Janine SchmidtSecretary
Pat ComfortTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$896,949
Program Service Revenue
$137,329
Investment Income
$34,225
Other Revenue
$0
All Other Contributions
$179,649
Change in Net Assets
$701,367

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,068,503
Total Revenue per Audited Statements
$1,068,503
Total Revenue per Form 990
$1,068,503
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$218,693
Other Expenses$148,443
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$102,370--$102,370
Current Officers, Directors, Trustees, and Key Employees-$74,160-$74,160
Fees for Services Accounting$54,000--$54,000
Other Employee Benefits$21,600--$21,600
Pension Plan Contributions$17,994--$17,994
Office Expenses$15,735--$15,735
Occupancy$14,700--$14,700
Conferences and Meetings$12,888--$12,888
Travel$10,554--$10,554
Interest$3,300--$3,300
Payroll Taxes$2,569--$2,569
Other Expenses$1,942--$1,942
Insurance$1,614--$1,614
Depreciation Depletion$914--$914
Total Functional Expenses$292,976$74,160$0$367,136

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$367,136
Total Expenses per Audited Statements$367,136
Total Expenses per Form 990$367,136
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Grant Revenue$299,260
Accrued Vacation$10,297
Retirement Liability$2,999
Payroll Tax Liabilities$2,681
Garnishment$233
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
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, Part VI, Section B, Line 11B

AVAILABLE UPON REQUEST

Form 990, Part VI, Section B, Line 12C

The board of directors enforces conflicts as they arise according to the conflict of interest policy.

Form 990, Part VI, Section B, Line 15A

Annual review of executive committee by the board of director

Form 990, Part VI, Section B, Line 15B

Annual review of executive committee by the board of director

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Panhandle Area Development District
EIN
47-0545622
Phone
3084366584
Address
1620 BROADWAY, SCOTTSBLUFF, NE 69361

Signing Officer

Name
Bryan Venable
Title
Executive Director
Signed
2024-11-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bryan Venable
Formed
1973
Legal Domicile
Ne
Voting Board Members
20
Independent Board Members
20
Employees
3

Preparer

Firm
Peter Wylie CPA
Address
115 W RAILWAY ST, SCOTTSBLUFF, NE 69361
Preparer
Peter Wylie CPA
Phone
3086333674
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The District accounts for uncertainty in income taxes using the provisions of Financial Accounting Standards Board (FASB) ASC 740, Income Taxes. Using that guidance, tax positions initially need to berecognized in the financial statements when it is more-likely than-not the position will be sustained upon examination by the taxing authorities.The District is a not-for-profit corporation and has been recognized as tax exempt pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation. The District is not liable for income taxes if it operates within the confines of its exempt status, though the District may be responsible for taxes on unrelated business activities. In the event of an examination of the income tax returns, the tax liability of the District could be changed if an adjustment in the tax-exempt purpose or income from unrelated business activities is ultimately determined by the taxing authorities.As of fiscal year end, the District had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Districts income tax filings are subject to audit by various taxing authorities. The District is no longer subject to federal and state income tax examinations by taxing authorities after three years. Management continually evaluates expiring statutes of limitation, audits, proposed settlements, changes in tax law and new authoritative rulings. The District believes their estimates are appropriate based on current facts and circumstances. Interest and penalties assessed by income taxing authorities, if any, are included in interest expense.

Raw XML AppendixShowing 400 of 408 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PANHANDLE AREA DEVELOPMENT DISTRICT'S PURPOSE IS TO ASSEST LOACL GOVERNEMENTS WITH ECONOMIC DEVELOPMENT AND RESOURCE CONSERVATION WITHIN THE GEOGRAPHICAL REGION OF THE NEBRASKA PANHANDLE. THE ORGANIZATION WAS CREATED UNDER THE STATE OF NEBRASKAS INTERLOCAL
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt0179649
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0EXECUTIVE DIRECTOR
IRS990/BooksInCareOfDetail/PhoneNum03084366584
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01620 BROADWAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0SCOTTSBLUFF
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990/BooksInCareOfDetail/USAddress/ZIPCd069361
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0357652
IRS990/CashNonInterestBearingGrp/EOYAmt0332142
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt074160
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt074160
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt012888
IRS990/ConferencesMeetingsGrp/TotalAmt012888
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0896949
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt034225
IRS990/CYOtherExpensesAmt0148443
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0137329
IRS990/CYRevenuesLessExpensesAmt0701367
IRS990/CYSalariesCompEmpBnftPaidAmt0218693
IRS990/CYTotalExpensesAmt0367136
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01068503
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0914
IRS990/DepreciationDepletionGrp/TotalAmt0914
IRS990/Desc0ECONOMIC DEVELOPMENT OF THE NEBRASKA PANHANDLE BY PROVIDING SERVICE TO LOCAL GOVERNMENTS TO ASSIST IN APPLYING FOR GRANTS AND SERVICE FOR GRANT ADMINISTRATION.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0804631
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01535512
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0292976
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt054000
IRS990/FeesForServicesAccountingGrp/TotalAmt054000
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0JANINE MATTERN
IRS990/Form990PartVIISectionAGrp/PersonNm1JANINE SCHMIDT
IRS990/Form990PartVIISectionAGrp/PersonNm2PAT COMFORT
IRS990/Form990PartVIISectionAGrp/PersonNm3BRYAN VENABLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Executive Dir.
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GovernmentGrantsAmt0717300
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01068503
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt01614
IRS990/InsuranceGrp/TotalAmt01614
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt03300
IRS990/InterestGrp/TotalAmt03300
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt034225
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt034225
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt033428
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02793
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01879
IRS990/LandBldgEquipCostOrOtherBssAmt035307
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PANHANDLE AREA DEVELOPMENT DISTRICT'S PURPOSE IS TO ASSEST LOCAL GOVERNEMENTS WITH ECONOMIC DEVELOPMENT AND RESOURCE CONSERVATION WITHIN THE GEOGRAPHICAL REGION OF THE NEBRASKA PANHANDLE. THE ORGANIZATION WAS CREATED UNDER THE STATE OF NEBRASKAS INTERLOCAL
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01151956
IRS990/NetAssetsOrFundBalancesEOYAmt01853323
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0347325
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0317811
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt014700
IRS990/OccupancyGrp/TotalAmt014700
IRS990/OfficeExpensesGrp/ProgramServicesAmt015735
IRS990/OfficeExpensesGrp/TotalAmt015735
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021600
IRS990/OtherEmployeeBenefitsGrp/TotalAmt021600
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/ProgramServicesAmt025117
IRS990/OtherExpensesGrp/ProgramServicesAmt17679
IRS990/OtherExpensesGrp/ProgramServicesAmt21942
IRS990/OtherExpensesGrp/TotalAmt025117
IRS990/OtherExpensesGrp/TotalAmt17679
IRS990/OtherExpensesGrp/TotalAmt21942
IRS990/OtherLiabilitiesGrp/BOYAmt0840917
IRS990/OtherLiabilitiesGrp/EOYAmt0315470
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0102370
IRS990/OtherSalariesAndWagesGrp/TotalAmt0102370
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01188062
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01486282
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt02569
IRS990/PayrollTaxesGrp/TotalAmt02569
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt017994
IRS990/PensionPlanContributionsGrp/TotalAmt017994
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0BRYAN VENABLE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0GRANT ADMINISTRATION
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08820
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1128509
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08820
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1128509
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0330335
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt028011
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt093689
IRS990/PYProgramServiceRevenueAmt0105813
IRS990/PYRevenuesLessExpensesAmt0167443
IRS990/PYSalariesCompEmpBnftPaidAmt0203027
IRS990/PYTotalExpensesAmt0296716
IRS990/PYTotalRevenueAmt0464159
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0701367
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0444366
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0348490
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01034278
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0436148
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0461282
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0594769
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0176565
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02703042
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt034225
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt028011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt020891
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt016402
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt018035
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0117564
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95830
IRS990ScheduleA/PublicSupportPY170Pct00.94360
IRS990ScheduleA/PublicSupportTotal170Amt02703042
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01034278
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0436148
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0461282
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0594769
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0176565
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02703042
IRS990ScheduleA/TotalSupportAmt02820606
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01879
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033428
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035307
IRS990ScheduleD/ExpensesSubtotalAmt0367136
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010297
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1299260
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2233
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32681
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt42999
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED VACATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED GRANT REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2GARNISHMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4RETIREMENT LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt01068503
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The District accounts for uncertainty in income taxes using the provisions of Financial Accounting Standards Board (FASB) ASC 740, Income Taxes. Using that guidance, tax positions initially need to berecognized in the financial statements when it is more-likely than-not the position will be sustained upon examination by the taxing authorities.The District is a not-for-profit corporation and has been recognized as tax exempt pursuant to Section 501(c)(3) of the Internal Revenue Code and is not a private foundation. The District is not liable for income taxes if it operates within the confines of its exempt status, though the District may be responsible for taxes on unrelated business activities. In the event of an examination of the income tax returns, the tax liability of the District could be changed if an adjustment in the tax-exempt purpose or income from unrelated business activities is ultimately determined by the taxing authorities.As of fiscal year end, the District had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Districts income tax filings are subject to audit by various taxing authorities. The District is no longer subject to federal and state income tax examinations by taxing authorities after three years. Management continually evaluates expiring statutes of limitation, audits, proposed settlements, changes in tax law and new authoritative rulings. The District believes their estimates are appropriate based on current facts and circumstances. Interest and penalties assessed by income taxing authorities, if any, are included in interest expense.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01879
IRS990ScheduleD/TotalExpensesPerForm990Amt0367136
IRS990ScheduleD/TotalLiabilityAmt0315470
IRS990ScheduleD/TotalRevenuePerForm990Amt01068503
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01068503
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0367136
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ENFORCES CONFLICTS AS THEY ARISE ACCORDING TO THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL REVIEW OF EXECUTIVE COMMITTEE BY THE BOARD OF DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL REVIEW OF EXECUTIVE COMMITTEE BY THE BOARD OF DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01992873
IRS990/TotalAssetsEOYAmt02168793
IRS990/TotalAssetsGrp/BOYAmt01992873
IRS990/TotalAssetsGrp/EOYAmt02168793
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0896949
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt074160
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0292976
IRS990/TotalFunctionalExpensesGrp/TotalAmt0367136
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0840917
IRS990/TotalLiabilitiesEOYAmt0315470
IRS990/TotalLiabilitiesGrp/BOYAmt0840917
IRS990/TotalLiabilitiesGrp/EOYAmt0315470
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01151956
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01853323
IRS990/TotalProgramServiceExpensesAmt0292976
IRS990/TotalProgramServiceRevenueAmt0137329
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0171554
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01068503
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01992873
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02168793
IRS990/TravelGrp/ProgramServicesAmt010554
IRS990/TravelGrp/TotalAmt010554
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01620 BROADWAY
IRS990/USAddress/CityNm0SCOTTSBLUFF
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd069361
IRS990/VotingMembersGoverningBodyCnt020
IRS990/VotingMembersIndependentCnt020
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRYAN VENABLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PANHANDLE AREA DEVELOPMENT DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0PANH
ReturnHeader/Filer/EIN0470545622
ReturnHeader/Filer/PhoneNum03084366584
ReturnHeader/Filer/USAddress/AddressLine1Txt01620 BROADWAY
ReturnHeader/Filer/USAddress/CityNm0SCOTTSBLUFF
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd069361
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454481635
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PETER WYLIE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0115 W RAILWAY ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SCOTTSBLUFF
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE

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.$2.13$0.29$1.84$0.31$0.32$0.01
2024Detailed filing. Detailed filing data is available for this year.$2.17$0.32$1.85$1.07$0.37$0.70
2023Detailed filing. Detailed filing data is available for this year.$1.99$0.84$1.15$0.46$0.30$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.30$0.41$1.89$1.64$0.48$1.16
2021Detailed filing. Detailed filing data is available for this year.$2.30$0.41$1.89$1.64$0.48$1.16
2020Detailed filing. Detailed filing data is available for this year.$1.19$0.46$0.73$0.41$0.43$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.49$0.74$0.42$1.45$1.03
2018Detailed filing. Detailed filing data is available for this year.$2.26$0.49$1.78$1.43$0.43$1.00
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.53$0.77$0.78$0.51$0.28
2016Detailed filing. Detailed filing data is available for this year.$1.03$0.54$0.49$0.35$0.34$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.57$0.49$0.25$0.30$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.59$0.54$0.19$0.31$0.12
2013Summary only. Only limited summary data is available for this year.$1.26$0.61$0.65$0.29$0.25$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.64$0.61$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.67$0.60$0.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.69$0.64$0.30