Civic Intelligence

West Central Nebraska Development District Inc

990 • Fiscal year 2022 • EIN 47-0560023

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

Organization ProfileWWW.WCNDD.ORG
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

74th percentile

0.18x

Higher debt load relative to assets than 74% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.22x

Higher debt load relative to revenue than 77% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

24th percentile

-8.7%

Higher net margin than 24% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

89th percentile

$103,971

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

27th percentile

-6.4%

Faster asset growth than 27% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

16th percentile

-25%

Faster revenue growth than 16% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$921,782

Down $63,429 (-6.4%) from 2021

Net Assets

Down

$754,119

Down $67,371 (-8.2%) from 2021

Liabilities

Up

$167,663

Up $3,942 (+2.4%) from 2021

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin24th percentile

Revenue

Down

$776,680

Down $265,836 (-25%) from 2021

Expenses

Up

$844,051

Up $81,962 (+11%) from 2021

Net Income

Down

-$67,371

Down $347,798 (-124%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

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

2022

Assets$921,782
Liabilities$167,663
Net Assets$754,119
Open 2022 Filing

Operations Trend

Revenue Growth16th percentile

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

2022

Revenue$776,680
Expenses$844,051
Net Income-$67,371
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.0
Gross Receipts
$776,680
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$560,421$589,836▲ $29,415
Land, Buildings, and Equipment, Net$265,845$256,177▼ $9,668
Accounts Receivable$121,894$69,309▼ $52,585
Other Notes and Loans Receivable, Net$37,051$6,460▼ $30,591
Total Assets$985,211$921,782▼ $63,429
Liabilities
Mortgage Notes Payable Secured by Investment Property$97,433$78,912▼ $18,521
Deferred Revenue$52,415$71,595▲ $19,180
Accounts Payable and Accrued Expenses$13,873$17,156▲ $3,283
Total Liabilities$163,721$167,663▲ $3,942
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$821,490$754,119▼ $67,371
Total Net Assets Fund Balance$821,490$754,119▼ $67,371
Total Liabilities and Net Assets / Fund Balance$985,211$921,782▼ $63,429

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$224,481$101,375$325,856
Land$30,750-$30,750
Equipment$946$26,143$27,089
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
C J PoltackExec Director - FFT$103,971$103,971
Amber KuskieExec Director - CFT$46,366$46,366

Board Members and Trustees

NameTitle
Edward DunnChair
Nikki SchwanzVice Chair
Jason HicksBoard Member
Kendrick MarshallBoard Member
Micaela TuehlerBoard Member
Michael TuttleBoard Member
Tyler PribbenoBoard Member
Bob SestakSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$488,226
Program Service Revenue
$264,837
Investment Income
$1,034
Other Revenue
$22,583
Change in Net Assets
$-67,371

Audited Revenue Reconciliation

Revenue per Audited Statements
$776,680
Total Revenue per Audited Statements
$776,680
Total Revenue per Form 990
$776,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$536,389
Salaries, Compensation, and Employee Benefits$307,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$193,674--$193,674
Other Salaries and Wages$123,868$41,289-$165,157
Current Officers, Directors, Trustees, and Key Employees$34,779$81,151-$115,930
Occupancy-$24,202-$24,202
Payroll Taxes$11,293$8,716-$20,009
All Other Expenses$7,403$12,260-$19,663
Insurance-$10,220-$10,220
Depreciation Depletion-$9,668-$9,668
Fees for Services Accounting-$8,850-$8,850
Other Expenses$222,623$8,525-$8,525
Travel-$6,654-$6,654
Other Employee Benefits$3,706$2,860-$6,566
Fees for Services Legal-$3,868-$3,868
Interest-$3,776-$3,776
Total Functional Expenses$597,346$246,705$0$844,051

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$844,051
Total Expenses per Audited Statements$844,051
Total Expenses per Form 990$844,051
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, Page 6, Part VI, 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, Page 6, Part VI, 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, Page 6, Part VI, 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
Exec Director - Current
Phone
3082846077
Signed
2023-05-15
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

Preparer

Firm
Dana F Cole & Company Llp
Address
PO BOX 70, NORTH PLATTE, NE 69103
Preparer
Kerry Gustafsson
Phone
3085341860
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contracted services 193,674 0 0”

Raw XML AppendixShowing 400 of 419 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/AccountsPayableAccrExpnssGrp/BOYAmt013873
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt017156
IRS990/AccountsReceivableGrp/BOYAmt0121894
IRS990/AccountsReceivableGrp/EOYAmt069309
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ASSISTANCE TO LOCAL GOVERNMENTS IN AN EIGHTEEN COUNTY REGION WITH PROJECTS WICH ARE MORE ECONOMICALLY DONE ON A JOINT BASIS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt012260
IRS990/AllOtherExpensesGrp/ProgramServicesAmt07403
IRS990/AllOtherExpensesGrp/TotalAmt019663
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WEST CENTRAL NEBRASKA DEVELOPMENT D
IRS990/BooksInCareOfDetail/PhoneNum03082846077
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0333 EAST 2ND STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0OGALLALA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0691530599
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0560421
IRS990/CashNonInterestBearingGrp/EOYAmt0589836
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt081151
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt034779
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0115930
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0488226
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01034
IRS990/CYOtherExpensesAmt0536389
IRS990/CYOtherRevenueAmt022583
IRS990/CYProgramServiceRevenueAmt0264837
IRS990/CYRevenuesLessExpensesAmt0-67371
IRS990/CYSalariesCompEmpBnftPaidAmt0307662
IRS990/CYTotalExpensesAmt0844051
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0776680
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt052415
IRS990/DeferredRevenueGrp/EOYAmt071595
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt09668
IRS990/DepreciationDepletionGrp/TotalAmt09668
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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0597346
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08850
IRS990/FeesForServicesAccountingGrp/TotalAmt08850
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03868
IRS990/FeesForServicesLegalGrp/TotalAmt03868
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0193674
IRS990/FeesForServicesOtherGrp/TotalAmt0193674
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt045.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt145.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0C J POLTACK
IRS990/Form990PartVIISectionAGrp/PersonNm1AMBER KUSKIE
IRS990/Form990PartVIISectionAGrp/PersonNm2EDWARD DUNN
IRS990/Form990PartVIISectionAGrp/PersonNm3JASON HICKS
IRS990/Form990PartVIISectionAGrp/PersonNm4KENDRICK MARSHALL
IRS990/Form990PartVIISectionAGrp/PersonNm5TYLER PRIBBENO
IRS990/Form990PartVIISectionAGrp/PersonNm6NIKKI SCHWANZ
IRS990/Form990PartVIISectionAGrp/PersonNm7BOB SESTAK
IRS990/Form990PartVIISectionAGrp/PersonNm8MICAELA TUEHLER
IRS990/Form990PartVIISectionAGrp/PersonNm9MICHAEL TUTTLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0103971
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt146366
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC DIR - F
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXEC DIR - C
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01980
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0426686
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0776680
IRS990/GrossRentsGrp/RealAmt022583
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt010220
IRS990/InsuranceGrp/TotalAmt010220
IRS990/InterestGrp/ManagementAndGeneralAmt03776
IRS990/InterestGrp/TotalAmt03776
IRS990/InvestmentIncomeGrp/ExclusionAmt01034
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01034
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0127518
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0265845
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0256177
IRS990/LandBldgEquipCostOrOtherBssAmt0383695
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt061540
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ASSISTANCE TO LOCAL GOVERNMENTS IN AN EIGHTEEN COUNTY REGION WITH PROJECTS WICH ARE MORE ECONOMICALLY DONE ON A JOINT BASIS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt097433
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt078912
IRS990/NetAssetsOrFundBalancesBOYAmt0821490
IRS990/NetAssetsOrFundBalancesEOYAmt0754119
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt022583
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt022583
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0821490
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0754119
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt024202
IRS990/OccupancyGrp/TotalAmt024202
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02860
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03706
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06566
IRS990/OtherExpensesGrp/Desc0OCR REHAB COSTS
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3POSTAGE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015086
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19580
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt28525
IRS990/OtherExpensesGrp/ProgramServicesAmt0222623
IRS990/OtherExpensesGrp/TotalAmt0222623
IRS990/OtherExpensesGrp/TotalAmt115086
IRS990/OtherExpensesGrp/TotalAmt29580
IRS990/OtherExpensesGrp/TotalAmt38525
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt041289
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0123868
IRS990/OtherSalariesAndWagesGrp/TotalAmt0165157
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt037051
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt06460
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08716
IRS990/PayrollTaxesGrp/ProgramServicesAmt011293
IRS990/PayrollTaxesGrp/TotalAmt020009
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0AMBER KUSKIE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/BusinessCd1561000
IRS990/ProgramServiceRevenueGrp/BusinessCd2561000
IRS990/ProgramServiceRevenueGrp/BusinessCd3561000
IRS990/ProgramServiceRevenueGrp/BusinessCd4561000
IRS990/ProgramServiceRevenueGrp/Desc0NUISANCE PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1PLANNING AND ZONING INCOME
IRS990/ProgramServiceRevenueGrp/Desc2OTHER REVENUES
IRS990/ProgramServiceRevenueGrp/Desc3ADMINISTRATION INCOME
IRS990/ProgramServiceRevenueGrp/Desc4SERVICE REVENUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0126371
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt158048
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235682
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt333907
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt410000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0126371
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt158048
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt235682
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt333907
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0665777
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01059
IRS990/PYOtherExpensesAmt0453599
IRS990/PYOtherRevenueAmt034860
IRS990/PYProgramServiceRevenueAmt0340820
IRS990/PYRevenuesLessExpensesAmt0280427
IRS990/PYSalariesCompEmpBnftPaidAmt0308490
IRS990/PYTotalExpensesAmt0762089
IRS990/PYTotalRevenueAmt01042516
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-67371
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt022583
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0488226
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0665777
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt068382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt056870
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0106374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01385629
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01034
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01059
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01944
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02283
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0951
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07271
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01481483
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99480
IRS990ScheduleA/PublicSupportPY170Pct00.97250
IRS990ScheduleA/PublicSupportTotal170Amt01385629
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0488226
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0665777
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt068382
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt056870
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0106374
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01385629
IRS990ScheduleA/TotalSupportAmt01392900
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0224481
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0101375
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0325856
IRS990ScheduleD/EquipmentGrp/BookValueAmt0946
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026143
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027089
IRS990ScheduleD/ExpensesSubtotalAmt0844051
IRS990ScheduleD/LandGrp/BookValueAmt030750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030750
IRS990ScheduleD/RevenueSubtotalAmt0776680
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0256177
IRS990ScheduleD/TotalExpensesPerForm990Amt0844051
IRS990ScheduleD/TotalRevenuePerForm990Amt0776680
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0776680
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0844051
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 193,674 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0985211
IRS990/TotalAssetsEOYAmt0921782
IRS990/TotalAssetsGrp/BOYAmt0985211
IRS990/TotalAssetsGrp/EOYAmt0921782
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0488226
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0246705
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0597346
IRS990/TotalFunctionalExpensesGrp/TotalAmt0844051
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0163721
IRS990/TotalLiabilitiesEOYAmt0167663
IRS990/TotalLiabilitiesGrp/BOYAmt0163721
IRS990/TotalLiabilitiesGrp/EOYAmt0167663
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0821490
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0754119
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0829
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0829
IRS990/TotalProgramServiceExpensesAmt0597346
IRS990/TotalProgramServiceRevenueAmt0264837
IRS990/TotalReportableCompFromOrgAmt0150337
IRS990/TotalRevenueGrp/ExclusionAmt01034
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0287420
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0776680
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0985211
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0921782
IRS990/TravelGrp/ManagementAndGeneralAmt06654
IRS990/TravelGrp/TotalAmt06654
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0333 E 2ND STREET
IRS990/USAddress/CityNm0OGALLALA
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd0691530599
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.WCNDD.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMBER KUSKIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIR - CURRENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03082846077
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST CENTRAL NEBRASKA DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DISTRICT INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0470560023
ReturnHeader/Filer/PhoneNum03082846077
ReturnHeader/Filer/USAddress/AddressLine1Txt0333 E 2ND STREET

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$921,782
Liabilities
$167,663
Net assets
$754,119
Revenue
$776,680
Expenses
$844,051
Net income
-$67,371
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.23$1.09$0.85$0.52$0.34
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.17$0.75$0.78$0.84$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.16$0.82$1.04$0.76$0.28
2020Detailed filing. Detailed filing data is available for this year.$0.81$0.27$0.54$0.45$0.39$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.77$0.29$0.48$0.39$0.38$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.76$0.28$0.47$0.40$0.38$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.30$0.45$0.46$0.38$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.32$0.36$0.36$0.39$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.45$0.40$0.40$0.39$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.59$0.39$0.41$0.43$0.02
2013Summary only. Only limited summary data is available for this year.$1.10$0.69$0.41$0.40$0.53$0.13
2012Summary only. Only limited summary data is available for this year.$1.32$0.78$0.54$0.72$0.71$0.02
2011Summary only. Only limited summary data is available for this year.$1.62$1.09$0.53$0.68$0.65$0.03