Civic Intelligence

Downtown Lincoln Association

990 • Fiscal year 2023 • EIN 47-0606379

Sep 01, 2022 to Aug 31, 2023 • Filed on Feb 16, 2024

Organization ProfileWWW.DOWNTOWNLINCOLN.ORG

View Organization Page

206 South 13th Street Ste 101Lincoln, NE 68508

(402) 434-6900

Siviq Scores

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

Liabilities / Assets

89th percentile

0.58x

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

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.19x

Higher debt load relative to revenue than 51% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Net Margin

34th percentile

-0.3%

Higher net margin than 34% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

37th percentile

$98,749

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Asset Growth

97th percentile

83%

Faster asset growth than 97% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$406,398

Up $183,996 (+83%) from 2022

Net Assets

Down

$169,200

Down $3,113 (-1.8%) from 2022

Liabilities

Up

$237,198

Up $187,109 (+374%) from 2022

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin34th percentile

Revenue

Up

$1,244,833

Up $127,987 (+11%) from 2022

Expenses

Up

$1,247,946

Up $132,384 (+12%) from 2022

Net Income

Down

-$3,113

Down $4,397 (-342%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth97th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $123,684Liabilities 2010: $14,677Net Assets 2010: $109,0072010Assets 2011: $146,391Liabilities 2011: $28,846Net Assets 2011: $117,5452011Assets 2012: $136,725Liabilities 2012: $6,167Net Assets 2012: $130,5582012Assets 2013: $142,254Liabilities 2013: $9,128Net Assets 2013: $133,1262013Assets 2014: $143,604Liabilities 2014: $8,904Net Assets 2014: $134,7002014Assets 2015: $172,640Liabilities 2015: $7,076Net Assets 2015: $165,5642015Assets 2016: $178,539Liabilities 2016: $6,263Net Assets 2016: $172,2762016Assets 2017: $192,520Liabilities 2017: $5,001Net Assets 2017: $187,5192017Assets 2018: $187,231Liabilities 2018: $35,832Net Assets 2018: $151,3992018Assets 2019: $193,954Liabilities 2019: $37,430Net Assets 2019: $156,5242019Assets 2020: $205,461Liabilities 2020: $37,606Net Assets 2020: $167,8552020Assets 2021: $211,705Liabilities 2021: $40,676Net Assets 2021: $171,0292021Assets 2022: $222,402Liabilities 2022: $50,089Net Assets 2022: $172,3132022Assets 2023: $406,398Liabilities 2023: $237,198Net Assets 2023: $169,2002023Assets 2024: $1,207,619Liabilities 2024: $977,111Net Assets 2024: $230,5082024Assets 2025: $1,417,235Liabilities 2025: $591,927Net Assets 2025: $825,3082025

Highlighted filing

2023

Assets$406,398
Liabilities$237,198
Net Assets$169,200
Open 2023 Filing

Operations Trend

Revenue Growth58th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $827,0222010Revenue 2011: $716,562Expenses 2011: $708,024Net Income 2011: $8,5382011Expenses 2012: $717,7032012Expenses 2013: $746,7152013Revenue 2014: $823,841Expenses 2014: $822,267Net Income 2014: $1,5742014Revenue 2015: $882,848Expenses 2015: $851,984Net Income 2015: $30,8642015Revenue 2016: $895,070Expenses 2016: $888,358Net Income 2016: $6,7122016Revenue 2017: $897,703Expenses 2017: $882,460Net Income 2017: $15,2432017Revenue 2018: $970,282Expenses 2018: $1,006,402Net Income 2018: -$36,1202018Revenue 2019: $1,029,254Expenses 2019: $1,024,129Net Income 2019: $5,1252019Revenue 2020: $982,996Expenses 2020: $971,665Net Income 2020: $11,3312020Revenue 2021: $1,031,735Expenses 2021: $1,028,561Net Income 2021: $3,1742021Revenue 2022: $1,116,846Expenses 2022: $1,115,562Net Income 2022: $1,2842022Revenue 2023: $1,244,833Expenses 2023: $1,247,946Net Income 2023: -$3,1132023Revenue 2024: $1,572,336Expenses 2024: $1,511,028Net Income 2024: $61,3082024Revenue 2025: $2,334,527Expenses 2025: $1,739,727Net Income 2025: $594,8002025

Highlighted filing

2023

Revenue$1,244,833
Expenses$1,247,946
Net Income-$3,113
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Feb 16, 2024
Return Version
2022v5.0
Gross Receipts
$1,244,833
Mission and Program Overview

Mission

The downtown lincoln association provides services and champions initiatives for maintaining and enhancing our vibrant downtown.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$120,500$122,887▲ $2,387
Accounts Receivable$44,237$53,818▲ $9,581
Savings and Temporary Cash Investments$46,066$46,330▲ $264
Land, Buildings, and Equipment, Net$11,599$4,568▼ $7,031
Total Assets$222,402$406,398▲ $183,996
Other Assets Total-$178,795-
Liabilities
Other Liabilities-$178,795-
Accounts Payable and Accrued Expenses$50,089$58,403▲ $8,314
Total Liabilities$50,089$237,198▲ $187,109
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$172,313$169,200▼ $3,113
Total Net Assets Fund Balance$172,313$169,200▼ $3,113
Total Liabilities and Net Assets / Fund Balance$222,402$406,398▲ $183,996

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,568$47,330$51,898
Other Assets Org$178,795--
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd OgdenPresidentFT$90,213$8,536$98,749
Lorna ParksFinance DireFT$65,970$7,308$73,278

Board Members and Trustees

NameTitle
Ken FougeronChair
Aaron StittDirector
Ann RingleinDirector
Bryant BoneDirector
Jon CarlsonDirector
Kaylen AkertDirector
Robert Campbell IiDirector
Stephanie DingerDirector
Tom KleinDirector
Tom SmithDirector
Kim SturzeneggerSecretary
Lynette NelsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,000
Program Service Revenue
$1,235,545
Investment Income
$268
Other Revenue
$6,020
All Other Contributions
$3,000
Change in Net Assets
$-3,113

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,244,833
Total Revenue per Audited Statements
$1,244,833
Total Revenue per Form 990
$1,244,833
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,130,599
Other Expenses$117,347
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$701,998
Current Officers, Directors, Trustees, and Key Employees---$166,358
Other Employee Benefits---$154,921
Payroll Taxes---$66,876
Occupancy---$55,625
Pension Plan Contributions---$40,446
Insurance---$26,672
Office Expenses---$11,592
Fees for Services Accounting---$9,900
Depreciation Depletion---$7,032
Other Expenses---$1,185
Total Functional Expenses$0$0$0$1,247,946

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,247,946
Total Expenses per Audited Statements$1,247,946
Total Expenses per Form 990$1,247,946
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$178,795
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The 990 is reviewed by the finance director and the president before filing.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors sets the compensation of the president annually based on performance reviews and compensation of officers of similiar organizations.”

Form 990, Page 6, Part VI, Line 19

“The association's governing documents and financial statements are availiable upon request to the association's administrative offices.”

Filing and Contact Details

Filer

Filer Name
Downtown Lincoln Association
EIN
47-0606379
Phone
4024346900
Address
206 SOUTH 13TH STREET STE 101, LINCOLN, NE 68508

Signing Officer

Name
Todd Ogden
Title
President
Phone
4024346900
Signed
2024-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Ogden
Formed
1967
Legal Domicile
Ne
Voting Board Members
12
Independent Board Members
12
Employees
36
Volunteers
12

Preparer

Firm
Dana F Cole & Company Llp
Address
1248 O ST STE 500, LINCOLN, NE 68508-1424
Preparer
Kerry Gustafsson
Phone
4024799300
Supplemental Narrative

Additional Explanations

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

“The financial statements of the downtown lincoln association are audited on a consolidated basis. The financial statement audit is reviewed by the downtown lincoln association before issuance. The process has not changed from prior years.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association utilizes the provisions of fasb asc 740-10, accounting for uncertain tax positions. The association continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. The association believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that would be material to the financial statements.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION UTILIZES THE PROVISIONS OF FASB ASC 740-10, ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ASSOCIATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE FINANCE DIRECTOR AND THE PRESIDENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS SETS THE COMPENSATION OF THE PRESIDENT ANNUALLY BASED ON PERFORMANCE REVIEWS AND COMPENSATION OF OFFICERS OF SIMILIAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILIABLE UPON REQUEST TO THE ASSOCIATION'S ADMINISTRATIVE OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCIAL STATEMENTS OF THE DOWNTOWN LINCOLN ASSOCIATION ARE AUDITED ON A CONSOLIDATED BASIS. THE FINANCIAL STATEMENT AUDIT IS REVIEWED BY THE DOWNTOWN LINCOLN ASSOCIATION BEFORE ISSUANCE. THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 12, PART XII, LINE 2C
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UPDOWNTOWNERS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1DOWNTOWN LINCOLN BID ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2DOWNTOWN LINCOLN FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3DOWNTOWN NEIGHBORHOOD ASSOCIATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2SUPPORT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0206 S 13TH STREET STE 101
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1206 S 13TH STREET STE 101
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2206 S 13TH STREET STE 101
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3206 S 13TH STREET STE 101
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LINCOLN
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0ENTITY: UPDOWNTOWNERS, INC PRIMARY ACTIVITY: ENHANCE THE SOCIAL, CULTURAL, AND ECONOMIC VITALITY OF HTE DOWNTOWN ENTITY: DOWNTOWN LINCOLN BID ASSOCIATION PRIMARY ACTIVITY: MANAGE BUSINESS IMPROVEMENT DISTRICTS ENTITY: DOWNTOWN LINCOLN FOUNDATION PRIMARY ACTIVITY: SUPPORT THE ACTIVITIES OF THE DOWNTOWN LINCOLN ASSOCIATION AND AFFILIATES ENTITY: DOWNTOWN NEIGHBORHOOD ASSOCIATION PRIMARY ACTIVITY: NEIGHBORHOOD ASSOCIATION
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$406,398
Liabilities
$237,198
Net assets
$169,200
Revenue
$1,244,833
Expenses
$1,247,946
Net income
-$3,113
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.42$0.59$0.83$2.33$1.74$0.59
2024Detailed filing. Detailed filing data is available for this year.$1.21$0.98$0.23$1.57$1.51$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.41$0.24$0.17$1.24$1.25$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.17$1.12$1.12$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.21$0.04$0.17$1.03$1.03$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.04$0.17$0.98$0.97$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.19$0.04$0.16$1.03$1.02$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.04$0.15$0.97$1.01$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.19$0.90$0.88$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.17$0.90$0.89$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.17$0.88$0.85$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.13$0.82$0.82$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.01$0.13$0.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.01$0.13$0.72
2011Summary only. Only limited summary data is available for this year.$0.15$0.03$0.12$0.72$0.71$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.01$0.11$0.83
Peer Organizations

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