Civic Intelligence

West Central Nebraska Development District Inc

990 • Fiscal year 2021 • EIN 47-0560023

Jul 01, 2020 to Jun 30, 2021 • Filed on May 16, 2022

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

64th percentile

0.17x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

60th percentile

0.16x

Higher debt load relative to revenue than 60% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

71st percentile

27%

Higher net margin than 71% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

67th percentile

$92,905

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

69th percentile

21%

Faster asset growth than 69% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

90th percentile

134%

Faster revenue growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$985,211

Up $172,422 (+21%) from 2020

Net Assets

Up

$821,490

Up $280,427 (+52%) from 2020

Liabilities

Down

$163,721

Down $108,005 (-40%) from 2020

Revenue

Up

$1,042,516

Up $596,492 (+134%) from 2020

Expenses

Up

$762,089

Up $373,138 (+96%) from 2020

Net Income

Up

$280,427

Up $223,354 (+391%) from 2020

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

2021

Assets$985,211
Liabilities$163,721
Net Assets$821,490

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

2021

Revenue$1,042,516
Expenses$762,089
Net Income$280,427
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.2
Gross Receipts
$1,042,516
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
Cash and Non-Interest-Bearing Accounts$458,905$560,421▲ $101,516
Land, Buildings, and Equipment, Net$276,889$265,845▼ $11,044
Accounts Receivable$31,991$121,894▲ $89,903
Other Notes and Loans Receivable, Net$45,004$37,051▼ $7,953
Total Assets$812,789$985,211▲ $172,422
Liabilities
Mortgage Notes Payable Secured by Investment Property$207,290$97,433▼ $109,857
Deferred Revenue$44,220$52,415▲ $8,195
Accounts Payable and Accrued Expenses$20,216$13,873▼ $6,343
Total Liabilities$271,726$163,721▼ $108,005
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$541,063$821,490▲ $280,427
Total Net Assets Fund Balance$541,063$821,490▲ $280,427
Total Liabilities and Net Assets / Fund Balance$812,789$985,211▲ $172,422

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$233,313$92,543$325,856
Land$30,750-$30,750
Equipment$1,782$25,307$27,089
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
C J PoltackExecutive Director - FormerFT$92,905$92,905
Amber KuzkieExecutive Director - CurrentFT$35,172$35,172

Board Members and Trustees

NameTitle
Mary PierceChairman
Doug SchulzVice Chair
Bill HenryExe Comm
Edward DunnExe Comm
Jason KicksExe Comm
Mike AldridgeExe Comm
Mike TuttleExe Comm
Nikki SchwanzExe Comm
Bob SestakSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$665,777
Program Service Revenue
$340,820
Investment Income
$1,059
Other Revenue
$34,860
Change in Net Assets
$280,427

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,042,516
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,042,516
Total Revenue per Form 990
$1,042,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$453,599
Salaries, Compensation, and Employee Benefits$308,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$45,673$106,565-$152,238
Other Salaries and Wages$97,310$33,850-$131,160
Fees for Services Other$86,253--$86,253
All Other Expenses-$32,641-$32,641
Occupancy-$22,869-$22,869
Payroll Taxes$11,228$11,005-$22,233
Other Expenses$36,094$14,365-$14,365
Depreciation Depletion-$11,044-$11,044
Insurance-$10,938-$10,938
Interest-$8,806-$8,806
Fees for Services Legal-$5,775-$5,775
Travel-$4,307-$4,307
Fees for Services Accounting-$3,600-$3,600
Other Employee Benefits$1,444$1,415-$2,859
Total Functional Expenses$477,812$284,277$0$762,089

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$762,089
Total Expenses per Audited Statements$762,089
Total Expenses per Form 990$762,089
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 11B

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
Amber Kuskie
Title
Executive Director - Current
Phone
3082846077
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amber Kuskie
Formed
1980
Legal Domicile
Ne
Voting Board Members
8
Independent Board Members
8
Employees
11
Volunteers
0

Preparer

Firm
Dana F Cole & Company Llp
Address
315 N DEWEY ST SUITE 219, NORTH PLATTE, NE 69101
Preparer
Kerry Gustafsson
Phone
3085341860
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Contracted services: Program service expenses 86,253. Management and general expenses 0. Fundraising expenses 0. Total expenses 86,253.

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IRS990/Desc0The West Central Nebraska Development District (WCNDD) is one of eight development districts in Nebraska established in 1974 to enhance the ability of local governments, economic development areas and chambers of commerce to jointly plan, address issues, and seize opportunities that transcend individual boundaries. We are an independent quasi-governmental consulting group assisting local governments, businesses, homeowners, landowners, healthcare providers and educational institutions in solving problems, creating holistic solutions, and planning. Our goals are to Promote, Advise, Strengthen, Identify and Create.
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011005
IRS990/PayrollTaxesGrp/ProgramServicesAmt011228
IRS990/PayrollTaxesGrp/TotalAmt022233
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AMBER KUSKIE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/BusinessCd1561000
IRS990/ProgramServiceRevenueGrp/BusinessCd2561000
IRS990/ProgramServiceRevenueGrp/BusinessCd3561000
IRS990/ProgramServiceRevenueGrp/BusinessCd4561000
IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATION INCOME
IRS990/ProgramServiceRevenueGrp/Desc1NUISANCE PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2PLANNING & ZONING INCO
IRS990/ProgramServiceRevenueGrp/Desc3OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc4LENDING INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0178700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1103222
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt253430
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32926
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt42542
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0178700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1103222
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt253430
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32926
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42542
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt068382
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01944
IRS990/PYOtherExpensesAmt0119465
IRS990/PYOtherRevenueAmt037317
IRS990/PYProgramServiceRevenueAmt0338381
IRS990/PYRevenuesLessExpensesAmt057073
IRS990/PYSalariesCompEmpBnftPaidAmt0269486
IRS990/PYTotalExpensesAmt0388951
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0446024
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0280427
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt034860
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0340820
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0665777
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt068382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt056870
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0106374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt067176
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0964579
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01059
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01944
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02283
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0951
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0273
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06510
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0168325
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05078
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt07478
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt026843
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt024832
IRS990ScheduleA/OtherIncome170Grp/TotalAmt064231
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97250
IRS990ScheduleA/PublicSupportPY170Pct00.94960
IRS990ScheduleA/PublicSupportTotal170Amt02499922
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0340820
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0333303
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0283542
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0236398
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0341280
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01535343
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01006597
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0401685
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0340412
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0342772
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0408456
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02499922
IRS990ScheduleA/TotalSupportAmt02570663
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0233313
IRS990ScheduleD/BuildingsGrp/DepreciationAmt092543
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0325856
IRS990ScheduleD/EquipmentGrp/BookValueAmt01782
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025307
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027089
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0762089
IRS990ScheduleD/LandGrp/BookValueAmt030750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030750
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01042516
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0265845
IRS990ScheduleD/TotalExpensesPerForm990Amt0762089
IRS990ScheduleD/TotalRevenuePerForm990Amt01042516
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01042516
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0762089
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/ExplanationTxt3Contracted services: Program service expenses 86,253. Management and general expenses 0. Fundraising expenses 0. Total expenses 86,253.
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 C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0812789
IRS990/TotalAssetsEOYAmt0985211
IRS990/TotalAssetsGrp/BOYAmt0812789
IRS990/TotalAssetsGrp/EOYAmt0985211
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0665777
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0284277
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0477812
IRS990/TotalFunctionalExpensesGrp/TotalAmt0762089
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0271726
IRS990/TotalLiabilitiesEOYAmt0163721
IRS990/TotalLiabilitiesGrp/BOYAmt0271726
IRS990/TotalLiabilitiesGrp/EOYAmt0163721
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0541063
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0821490
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0477812
IRS990/TotalProgramServiceRevenueAmt0340820
IRS990/TotalReportableCompFromOrgAmt0128077
IRS990/TotalRevenueGrp/ExclusionAmt01059
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0375680

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