Civic Intelligence

West Central Nebraska Development District Inc

990 • Fiscal year 2016 • EIN 47-0560023

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 14, 2017

333 E 2nd StreetOgallala, NE 69153-0599

(308) 284-6077

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.46x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

89th percentile

0.89x

Higher debt load relative to revenue than 89% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

22nd percentile

-10.0%

Higher net margin than 22% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

9th percentile

-20%

Faster asset growth than 9% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

25th percentile

-11%

Faster revenue growth than 25% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$679,082

Down $170,347 (-20%) from 2015

Net Assets

Down

$363,669

Down $35,450 (-8.9%) from 2015

Liabilities

Down

$315,413

Down $134,897 (-30%) from 2015

Revenue

Down

$355,150

Down $41,973 (-11%) from 2015

Expenses

Up

$390,600

Up $3,106 (+0.8%) from 2015

Net Income

Down

-$35,450

Down $45,079 (-468%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,617,383Liabilities 2011: $1,092,361Net Assets 2011: $525,0222011Assets 2012: $1,317,336Liabilities 2012: $775,884Net Assets 2012: $541,4522012Assets 2013: $1,102,262Liabilities 2013: $693,357Net Assets 2013: $408,9052013Assets 2014: $978,145Liabilities 2014: $588,655Net Assets 2014: $389,4902014Assets 2015: $849,429Liabilities 2015: $450,310Net Assets 2015: $399,1192015Assets 2016: $679,082Liabilities 2016: $315,413Net Assets 2016: $363,6692016Assets 2017: $747,851Liabilities 2017: $302,718Net Assets 2017: $445,1332017Assets 2018: $757,698Liabilities 2018: $284,484Net Assets 2018: $473,2142018Assets 2019: $771,271Liabilities 2019: $287,281Net Assets 2019: $483,9902019Assets 2020: $812,789Liabilities 2020: $271,726Net Assets 2020: $541,0632020Assets 2021: $985,211Liabilities 2021: $163,721Net Assets 2021: $821,4902021Assets 2022: $921,782Liabilities 2022: $167,663Net Assets 2022: $754,1192022Assets 2023: $1,315,847Liabilities 2023: $225,858Net Assets 2023: $1,089,9892023

Highlighted filing

2016

Assets$679,082
Liabilities$315,413
Net Assets$363,669

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $679,314Expenses 2011: $645,176Net Income 2011: $34,1382011Revenue 2012: $722,887Expenses 2012: $706,457Net Income 2012: $16,4302012Revenue 2013: $401,271Expenses 2013: $533,818Net Income 2013: -$132,5472013Revenue 2014: $412,988Expenses 2014: $432,403Net Income 2014: -$19,4152014Revenue 2015: $397,123Expenses 2015: $387,494Net Income 2015: $9,6292015Revenue 2016: $355,150Expenses 2016: $390,600Net Income 2016: -$35,4502016Revenue 2017: $459,583Expenses 2017: $378,119Net Income 2017: $81,4642017Revenue 2018: $402,974Expenses 2018: $376,310Net Income 2018: $26,6642018Revenue 2019: $387,890Expenses 2019: $377,114Net Income 2019: $10,7762019Revenue 2020: $446,024Expenses 2020: $388,951Net Income 2020: $57,0732020Revenue 2021: $1,042,516Expenses 2021: $762,089Net Income 2021: $280,4272021Revenue 2022: $776,680Expenses 2022: $844,051Net Income 2022: -$67,3712022Revenue 2023: $854,674Expenses 2023: $518,804Net Income 2023: $335,8702023

Highlighted filing

2016

Revenue$355,150
Expenses$390,600
Net Income-$35,450
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 14, 2017
Return Version
2015v3.0
Gross Receipts
$355,150
Mission and Program Overview

Mission

Assistance to local governments in an eighteen county region with projects which are more economically done on a joint basis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$303,704$306,463▲ $2,759
Other Notes and Loans Receivable, Net$261,355$206,329▼ $55,026
Cash and Non-Interest-Bearing Accounts$262,596$114,749▼ $147,847
Accounts Receivable$21,774$51,541▲ $29,767
Total Assets$849,429$679,082▼ $170,347
Liabilities
Mortgage Notes Payable Secured by Investment Property$355,998$254,298▼ $101,700
Deferred Revenue$49,810$29,485▼ $20,325
Other Liabilities$30,009$20,471▼ $9,538
Accounts Payable and Accrued Expenses$14,493$11,159▼ $3,334
Total Liabilities$450,310$315,413▼ $134,897
Net Assets / Fund Balance
Temporarily Rstr Net Assets$463,012$499,025▲ $36,013
Unrestricted Net Assets$-63,893$-135,356▼ $71,463
Total Net Assets Fund Balance$399,119$363,669▼ $35,450
Total Liabilities and Net Assets / Fund Balance$849,429$679,082▼ $170,347

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$264,896$49,354$314,250
Equipment$10,817$47,085$57,902
Land$30,750-$30,750
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike TuttleChairman
Doug SchultzV/chair
Dana HarrisExe Comm
Jason TullerExe Comm
Kandra KinneExe Comm
Mary PierceExe Comm
Todd RoeExe Comm
Bob SestekSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$63,935
Program Service Revenue
$271,305
Investment Income
$349
Other Revenue
$19,561
Change in Net Assets
$-35,450

Audited Revenue Reconciliation

Revenue per Audited Statements
$355,150
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$355,150
Total Revenue per Form 990
$355,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$274,493
Other Expenses$116,107
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,149$85,109-$248,258
Payroll Taxes$12,684$6,519-$19,203
Interest$9,129$5,282-$14,411
Travel$11,508$416-$11,924
Occupancy$6,580$4,277-$10,857
Office Expenses$7,131$2,653-$9,784
Depreciation Depletion-$9,041-$9,041
Fees for Services Other$8,394--$8,394
Fees for Services Accounting-$7,175-$7,175
Other Employee Benefits$6,218$814-$7,032
Insurance$4,786$2,167-$6,953
Fees for Services Legal$3,056$1,645-$4,701
Other Expenses$2,875$831-$3,706
Total Functional Expenses$254,630$135,970$0$390,600

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$390,600
Total Expenses per Audited Statements$390,600
Total Expenses per Form 990$390,600
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Deferred Oor Loan Forgiveness$20,471
Governance and Compliance

Governance Checklist

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

The organization's tax return is reviewed and signed by the executive director who then reports the information to the board of directors.

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

Board members are directed to sign west central nebraska development district, inc. Conflict of interest forms and they are addressed at the annual meeting.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
West Central Nebraska Development
EIN
47-0560023
Phone
3082846077
Address
333 E 2ND STREET, OGALLALA, NE 69153-0599

Signing Officer

Name
Karl Elmshaeuser
Title
Executive Director
Phone
3082846077
Signed
2017-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karl Elmshaeuser
Formed
1980
Legal Domicile
Ne
Voting Board Members
8
Independent Board Members
8
Employees
8
Volunteers
0

Preparer

Firm
Dana F Cole & Company Llp
Address
315 N DEWEY SUITE 219 PO BOX 70, NORTH PLATTE, NE 69101
Preparer
Harry Branting
Phone
3085341860
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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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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05271
IRS990/ProgSrvcAccomActy3Grp/Desc0EDA, SBA, AND USDA TECHNICAL ASSISTANCE - HELP LOCAL GOVERNMENTS ADMINISTER GOVERNMENT GRANTS. EDUCATION PROGRAMS
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0136788
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0159070
IRS990/ProgSrvcAccomActyOtherGrp/Desc0GOVERNMENT LOAN PROGRAMS - ADMINISTER LOANS TO HELP SMALL BUSINESSES
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt070061
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0471
IRS990/PYOtherExpensesAmt0130104
IRS990/PYOtherRevenueAmt019416
IRS990/PYProgramServiceRevenueAmt0307175
IRS990/PYRevenuesLessExpensesAmt09629
IRS990/PYSalariesCompEmpBnftPaidAmt0257390
IRS990/PYTotalExpensesAmt0387494
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0397123
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-35450
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt019561
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0126525
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt063935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt070061
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt070550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt073400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt073892
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0351838
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0349
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0471
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0556
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0719
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01219
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03314
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt075809
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt024998
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012232
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt018927
IRS990ScheduleA/OtherIncome170Grp/TotalAmt056157
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97270
IRS990ScheduleA/PublicSupportPY170Pct00.98530
IRS990ScheduleA/PublicSupportTotal170Amt02120532
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0232262
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0271189
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0290315
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0327152
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0647776
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01768694
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0296197
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0341250
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0360865
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0400552
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0721668
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02120532
IRS990ScheduleA/TotalSupportAmt02180003
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0264896
IRS990ScheduleD/BuildingsGrp/DepreciationAmt049354
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0314250
IRS990ScheduleD/EquipmentGrp/BookValueAmt010817
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047085
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057902
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0390600
IRS990ScheduleD/LandGrp/BookValueAmt030750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020471
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED OOR LOAN FORGIVENESS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0355150
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0306463
IRS990ScheduleD/TotalExpensesPerForm990Amt0390600
IRS990ScheduleD/TotalLiabilityAmt020471
IRS990ScheduleD/TotalRevenuePerForm990Amt0355150
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0355150
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0390600
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S TAX RETURN IS REVIEWED AND SIGNED BY THE EXECUTIVE DIRECTOR WHO THEN REPORTS THE INFORMATION TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE DIRECTED TO SIGN WEST CENTRAL NEBRASKA DEVELOPMENT DISTRICT, INC. CONFLICT OF INTEREST FORMS AND THEY ARE ADDRESSED AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0463012
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0499025
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0849429
IRS990/TotalAssetsEOYAmt0679082
IRS990/TotalAssetsGrp/BOYAmt0849429
IRS990/TotalAssetsGrp/EOYAmt0679082
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt063935
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0135970
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0254630
IRS990/TotalFunctionalExpensesGrp/TotalAmt0390600
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0450310
IRS990/TotalLiabilitiesEOYAmt0315413
IRS990/TotalLiabilitiesGrp/BOYAmt0450310
IRS990/TotalLiabilitiesGrp/EOYAmt0315413
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0399119
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0363669
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt041317
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt041317
IRS990/TotalProgramServiceExpensesAmt0254630
IRS990/TotalProgramServiceRevenueAmt0271305
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0349
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0290866
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0355150
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0849429
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0679082
IRS990/TotReportableCompRltdOrgAmt00

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