Civic Intelligence

West Central Nebraska Development District Inc

990 • Fiscal year 2023 • EIN 47-0560023

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

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

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.26x

Higher debt load relative to revenue than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

87th percentile

39%

Higher net margin than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$75,676

Higher top officer pay than 56% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

87th percentile

43%

Faster asset growth than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

55th percentile

10%

Faster revenue growth than 55% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,315,847

Up $394,065 (+43%) from 2022

Net Assets

Up

$1,089,989

Up $335,870 (+45%) from 2022

Liabilities

Up

$225,858

Up $58,195 (+35%) from 2022

Revenue

Up

$854,674

Up $77,994 (+10%) from 2022

Expenses

Down

$518,804

Down $325,247 (-39%) from 2022

Net Income

Up

$335,870

Up $403,241 (+599%) from 2022

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

2023

Assets$1,315,847
Liabilities$225,858
Net Assets$1,089,989

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

2023

Revenue$854,674
Expenses$518,804
Net Income$335,870
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$854,674
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$589,836$780,234▲ $190,398
Land, Buildings, and Equipment, Net$256,177$246,912▼ $9,265
Accounts Receivable$69,309$180,362▲ $111,053
Other Notes and Loans Receivable, Net$6,460$108,339▲ $101,879
Total Assets$921,782$1,315,847▲ $394,065
Liabilities
Deferred Revenue$71,595$137,275▲ $65,680
Mortgage Notes Payable Secured by Investment Property$78,912$59,559▼ $19,353
Accounts Payable and Accrued Expenses$17,156$29,024▲ $11,868
Total Liabilities$167,663$225,858▲ $58,195
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$754,119$1,089,989▲ $335,870
Total Net Assets Fund Balance$754,119$1,089,989▲ $335,870
Total Liabilities and Net Assets / Fund Balance$921,782$1,315,847▲ $394,065

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$215,650$110,206$325,856
Land$30,750-$30,750
Equipment$512$26,577$27,089
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amber KuskieExecutive DiFT$72,776$2,900$75,676

Board Members and Trustees

NameTitle
Edward DunnChair
Nikki SchwanzVice Chair
Craig LoefflerDirector
Mandy BreandesDirector
Micaela WuehlerDirector
Mike TuttleDirector
Robert SestakSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$597,396
Program Service Revenue
$227,944
Investment Income
$9,156
Other Revenue
$20,178
Change in Net Assets
$335,870

Audited Revenue Reconciliation

Revenue per Audited Statements
$854,674
Total Revenue per Audited Statements
$854,674
Total Revenue per Form 990
$854,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$321,492
Other Expenses$197,312
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$174,089$43,552-$217,641
Current Officers, Directors, Trustees, and Key Employees-$72,509-$72,509
Fees for Services Other$32,889--$32,889
All Other Expenses-$29,958-$29,958
Payroll Taxes$12,758$8,505-$21,263
Occupancy-$17,681-$17,681
Travel-$15,746-$15,746
Insurance-$13,253-$13,253
Other Expenses$17,979$11,312-$11,312
Depreciation Depletion-$9,265-$9,265
Pension Plan Contributions$4,560$3,040-$7,600
Fees for Services Accounting-$5,000-$5,000
Fees for Services Legal-$4,143-$4,143
Interest-$2,987-$2,987
Other Employee Benefits$1,488$991-$2,479
Total Functional Expenses$269,079$249,725$0$518,804

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$518,804
Total Expenses per Audited Statements$518,804
Total Expenses per Form 990$518,804
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
Executive Director
Phone
3082846077
Signed
2024-05-15

Organization Details

Principal Officer
Amber Kuskie
Formed
1980
Legal Domicile
Ne
Voting Board Members
7
Independent Board Members
7
Employees
7

Preparer

Firm
Dana F Cole & Company Llp
Address
1248 O ST STE 500, LINCOLN, NE 68508-1424
Supplemental Narrative

Additional Explanations

Form 990, Page 12, Part XII, Line 2C

No changes from prior year

Raw XML AppendixShowing 400 of 405 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.

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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/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0488226
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt068382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt056870
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01876651
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01034
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02283
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01615657
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0512
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026577
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027089
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030750
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IRS990ScheduleD/TotalExpensesPerForm990Amt0518804
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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/ExplanationTxt3NO CHANGES FROM PRIOR YEAR
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, PAGE 12, PART XII, LINE 2C
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0269079
IRS990/TotalFunctionalExpensesGrp/TotalAmt0518804
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0225858
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IRS990/TotalLiabilitiesGrp/EOYAmt0225858
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0921782
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01315847
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IRS990/TravelGrp/TotalAmt015746
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0333 E 2ND STREET
IRS990/USAddress/CityNm0OGALLALA
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd0691530599
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IRS990/WebsiteAddressTxt0WWW.WCNDD.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0AMBER KUSKIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03082846077
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
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
ReturnHeader/Filer/USAddress/CityNm0OGALLALA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd0691530599
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470526649
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DANA F COLE & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01248 O ST STE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINCOLN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0685081424
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-15
ReturnHeader/ReturnTs02024-05-15T15:28:22-04:00
ReturnHeader/ReturnTypeCd0990

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