Form 990, Part VI, Section B, Line 11B
“AVAILABLE UPON REQUEST”
Scores are not available for this record yet.
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
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
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
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $1,879 | $33,428 | $35,307 |
| Name | Title |
|---|---|
| Janine Mattern | President |
| Bryan Venable | Executive Director |
| Janine Schmidt | Secretary |
| Pat Comfort | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $367,136 |
| Total Expenses per Audited Statements | $367,136 |
| Total Expenses per Form 990 | $367,136 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Deferred Grant Revenue | $299,260 |
| Accrued Vacation | $10,297 |
| Retirement Liability | $2,999 |
| Payroll Tax Liabilities | $2,681 |
| Garnishment | $233 |
“AVAILABLE UPON REQUEST”
“The board of directors enforces conflicts as they arise according to the conflict of interest policy.”
“Annual review of executive committee by the board of director”
“Annual review of executive committee by the board of director”
“No documents available to the public.”
“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.”
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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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 20891 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 16402 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 18035 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 35307 |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 233 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 2681 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 2999 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED VACATION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED GRANT REVENUE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | GARNISHMENT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | PAYROLL TAX LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | RETIREMENT LIABILITY |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS ENFORCES CONFLICTS AS THEY ARISE ACCORDING TO THE CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANNUAL REVIEW OF EXECUTIVE COMMITTEE BY THE BOARD OF DIRECTOR |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANNUAL REVIEW OF EXECUTIVE COMMITTEE BY THE BOARD OF DIRECTOR |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
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| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 74160 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 292976 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 367136 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 315470 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 840917 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 315470 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1853323 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 292976 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 137329 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 171554 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2168793 |
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| IRS990/TravelGrp/TotalAmt | 0 | 10554 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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| IRS990/USAddress/AddressLine1Txt | 0 | 1620 BROADWAY |
| IRS990/USAddress/CityNm | 0 | SCOTTSBLUFF |
| IRS990/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990/USAddress/ZIPCd | 0 | 69361 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 20 |
| IRS990/VotingMembersIndependentCnt | 0 | 20 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRYAN VENABLE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Dir. |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PANHANDLE AREA DEVELOPMENT DISTRICT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PANH |
| ReturnHeader/Filer/EIN | 0 | 470545622 |
| ReturnHeader/Filer/PhoneNum | 0 | 3084366584 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1620 BROADWAY |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SCOTTSBLUFF |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NE |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 69361 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 454481635 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PETER WYLIE CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 115 W RAILWAY ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SCOTTSBLUFF |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NE |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.