Civic Intelligence

Nebraska Community College Assoc

990 • Fiscal year 2015 • EIN 47-0634861

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 18, 2016

1320 Lincoln Mall Rm/Ste 100CLincoln, NE 68508

(402) 471-4685

Siviq Scores

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

Liabilities / Assets

88th percentile

0.67x

Higher debt load relative to assets than 88% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

83rd percentile

0.96x

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

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Net Margin

58th percentile

9.3%

Higher net margin than 58% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

97th percentile

$175,199

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 48.3% of source-year revenue.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Asset Growth

72nd percentile

7.6%

Faster asset growth than 72% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

72nd percentile

11%

Faster revenue growth than 72% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$515,848

Up $36,484 (+7.6%) from 2014

Net Assets

Up

$168,101

Up $33,765 (+25%) from 2014

Liabilities

Up

$347,747

Up $2,719 (+0.8%) from 2014

Revenue

Up

$362,839

Up $34,921 (+11%) from 2014

Expenses

Up

$329,074

Up $6,605 (+2.0%) from 2014

Net Income

Up

$33,765

Up $28,316 (+520%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $402,548Liabilities 2011: $321,476Net Assets 2011: $81,0722011Assets 2012: $420,973Liabilities 2012: $329,571Net Assets 2012: $91,4022012Assets 2013: $464,752Liabilities 2013: $335,865Net Assets 2013: $128,8872013Assets 2014: $479,364Liabilities 2014: $345,028Net Assets 2014: $134,3362014Assets 2015: $515,848Liabilities 2015: $347,747Net Assets 2015: $168,1012015Assets 2016: $520,369Liabilities 2016: $368,007Net Assets 2016: $152,3622016Assets 2017: $534,855Liabilities 2017: $322,150Net Assets 2017: $212,7052017Assets 2018: $566,646Liabilities 2018: $329,753Net Assets 2018: $236,8932018Assets 2019: $604,552Liabilities 2019: $337,041Net Assets 2019: $267,5112019Assets 2020: $619,386Liabilities 2020: $330,535Net Assets 2020: $288,8512020Assets 2021: $578,410Liabilities 2021: $344,279Net Assets 2021: $234,1312021Assets 2022: $632,670Liabilities 2022: $392,746Net Assets 2022: $239,9242022Assets 2023: $593,272Liabilities 2023: $314,171Net Assets 2023: $279,1012023Assets 2024: $759,097Liabilities 2024: $405,270Net Assets 2024: $353,8272024

Highlighted filing

2015

Assets$515,848
Liabilities$347,747
Net Assets$168,101

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $334,944Expenses 2011: $294,676Net Income 2011: $40,2682011Revenue 2012: $320,510Expenses 2012: $310,180Net Income 2012: $10,3302012Revenue 2013: $337,037Expenses 2013: $299,552Net Income 2013: $37,4852013Revenue 2014: $327,918Expenses 2014: $322,469Net Income 2014: $5,4492014Revenue 2015: $362,839Expenses 2015: $329,074Net Income 2015: $33,7652015Revenue 2016: $362,063Expenses 2016: $377,802Net Income 2016: -$15,7392016Revenue 2017: $402,222Expenses 2017: $341,879Net Income 2017: $60,3432017Revenue 2018: $370,015Expenses 2018: $345,827Net Income 2018: $24,1882018Revenue 2019: $354,059Expenses 2019: $323,441Net Income 2019: $30,6182019Revenue 2020: $336,652Expenses 2020: $315,312Net Income 2020: $21,3402020Revenue 2021: $320,752Expenses 2021: $375,472Net Income 2021: -$54,7202021Revenue 2022: $436,083Expenses 2022: $430,290Net Income 2022: $5,7932022Revenue 2023: $392,531Expenses 2023: $353,354Net Income 2023: $39,1772023Revenue 2024: $418,005Expenses 2024: $343,279Net Income 2024: $74,7262024

Highlighted filing

2015

Revenue$362,839
Expenses$329,074
Net Income$33,765
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 18, 2016
Return Version
2015v2.1
Gross Receipts
$362,839
Mission and Program Overview

Mission

Support for community colleges

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$410,700$502,945▲ $92,245
Accounts Receivable$62,962$7,965▼ $54,997
Prepaid Expenses and Deferred Charges$2,953$3,069▲ $116
Land, Buildings, and Equipment, Net$2,749$1,869▼ $880
Total Assets$479,364$515,848▲ $36,484
Liabilities
Deferred Revenue$317,583$323,690▲ $6,107
Accounts Payable and Accrued Expenses$27,445$24,057▼ $3,388
Total Liabilities$345,028$347,747▲ $2,719
Net Assets / Fund Balance
Unrestricted Net Assets$134,336$168,101▲ $33,765
Total Net Assets Fund Balance$134,336$168,101▲ $33,765
Total Liabilities and Net Assets / Fund Balance$479,364$515,848▲ $36,484

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,869$7,985-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis G BaackExecutive DiFT$148,580$26,619$175,199
Dennis G BaackExecutive Director-$146,572$28,627$175,199

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$362,615
Investment Income
$224
Other Revenue
$0
Change in Net Assets
$33,765

Audited Revenue Reconciliation

Revenue per Audited Statements
$362,839
Total Revenue per Audited Statements
$362,839
Total Revenue per Form 990
$362,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$252,606
Other Expenses$76,468
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$155,872$17,319-$173,191
Other Salaries and Wages$23,112$23,112-$46,224
Conferences and Meetings$24,274--$24,274
Other Employee Benefits$13,398$6,567-$19,965
Payroll Taxes$10,581$2,645-$13,226
Occupancy$9,314$1,768-$11,082
Fees for Services Other$10,000--$10,000
Office Expenses$5,533$772-$6,305
Travel$4,429$491-$4,920
Insurance$1,082$1,912-$2,994
Fees for Services Accounting-$2,700-$2,700
Fees for Services Lobbying$1,317--$1,317
Other Expenses$519$397-$916
Depreciation Depletion$748$132-$880
All Other Expenses$128$31-$159
Total Functional Expenses$270,238$58,836$0$329,074

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$329,074
Total Expenses per Audited Statements$329,074
Total Expenses per Form 990$329,074
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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

Prior to filing, the 990 is reviewed by the office staff of the organization, which includes the executive director.

Form 990, Page 6, Part VI, Line 12C

In the event of a possible conflict of interest, the director will make the conflict known to the rest of the board prior to taking part in any board action. This can be done in writing or orally during a board meeting.

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

Board of directors determines salary for executive director.

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

Board of directors determine salary for key employees.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public both through the organization's website and upon request.

Filing and Contact Details

Filer

Filer Name
Nebraska Community College Assoc
EIN
47-0634861
Phone
4024714685
Address
1320 LINCOLN MALL RM/STE 100C, LINCOLN, NE 68508

Signing Officer

Name
Dennis G Baack
Title
Executive Director
Phone
4024714685
Signed
2016-04-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis G Baack
Formed
1980
Legal Domicile
Ne
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
10

Preparer

Firm
Grafton & Associates Pc
Address
5935 S 56TH ST SUITE A, LINCOLN, NE 68516
Preparer
Thomas E Grafton
Phone
4024863600
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The association is exempt from income tax under section 501(c)(4) of the internal revenue code. The association may be subject to unrelated business income taxes, if it engages in certain activities outside of its exempt purpose. For the year ended, the association engaged in no such activity. Management believes the association has not taken any uncertain tax positions; therefore no provision has been recorded in the financial statements.

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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/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0410700
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0502945
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0329074
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01869
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07985
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt09854
IRS990ScheduleD/RevenueSubtotalAmt0362839
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION MAY BE SUBJECT TO UNRELATED BUSINESS INCOME TAXES, IF IT ENGAGES IN CERTAIN ACTIVITIES OUTSIDE OF ITS EXEMPT PURPOSE. FOR THE YEAR ENDED, THE ASSOCIATION ENGAGED IN NO SUCH ACTIVITY. MANAGEMENT BELIEVES THE ASSOCIATION HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS; THEREFORE NO PROVISION HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01869
IRS990ScheduleD/TotalExpensesPerForm990Amt0329074
IRS990ScheduleD/TotalRevenuePerForm990Amt0362839
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0362839
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0329074
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0146572
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt026619
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt02008
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DENNIS G BAACK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0175199
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO FILING, THE 990 IS REVIEWED BY THE OFFICE STAFF OF THE ORGANIZATION, WHICH INCLUDES THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN THE EVENT OF A POSSIBLE CONFLICT OF INTEREST, THE DIRECTOR WILL MAKE THE CONFLICT KNOWN TO THE REST OF THE BOARD PRIOR TO TAKING PART IN ANY BOARD ACTION. THIS CAN BE DONE IN WRITING OR ORALLY DURING A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS DETERMINES SALARY FOR EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS DETERMINE SALARY FOR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BOTH THROUGH THE ORGANIZATION'S WEBSITE AND UPON REQUEST.
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0479364
IRS990/TotalAssetsEOYAmt0515848
IRS990/TotalAssetsGrp/BOYAmt0479364
IRS990/TotalAssetsGrp/EOYAmt0515848
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt058836
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0270238
IRS990/TotalFunctionalExpensesGrp/TotalAmt0329074
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0345028
IRS990/TotalLiabilitiesEOYAmt0347747
IRS990/TotalLiabilitiesGrp/BOYAmt0345028
IRS990/TotalLiabilitiesGrp/EOYAmt0347747
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0134336
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0168101
IRS990/TotalOtherCompensationAmt026619
IRS990/TotalProgramServiceExpensesAmt0270238
IRS990/TotalProgramServiceRevenueAmt0362615
IRS990/TotalReportableCompFromOrgAmt0148580
IRS990/TotalRevenueGrp/ExclusionAmt0224
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0362615
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0362839
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0479364
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0515848
IRS990/TravelGrp/ManagementAndGeneralAmt0491
IRS990/TravelGrp/ProgramServicesAmt04429
IRS990/TravelGrp/TotalAmt04920
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0134336
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0168101
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01320 LINCOLN MALL SUITE 100C
IRS990/USAddress/CityNm0LINCOLN
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068508
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.NCCA.STATE.NE.US
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS G BAACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04024714685
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEBRASKA COMMUNITY COLLEGE ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0NEBR
ReturnHeader/Filer/EIN0470634861
ReturnHeader/Filer/PhoneNum04024714685
ReturnHeader/Filer/USAddress/AddressLine1Txt01320 LINCOLN MALL RM/STE 100C
ReturnHeader/Filer/USAddress/CityNm0LINCOLN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068508
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470760951
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRAFTON & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05935 S 56TH ST SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINCOLN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068516
ReturnHeader/PreparerPersonGrp/PhoneNum04024863600
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS E GRAFTON
ReturnHeader/ReturnTs02016-05-05T11:54:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.59$4.05$3.54$4.18$3.43$0.75
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.93$3.14$2.79$3.93$3.53$0.39
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.33$3.93$2.40$4.36$4.30$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.78$3.44$2.34$3.21$3.75$0.55
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.19$3.31$2.89$3.37$3.15$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.05$3.37$2.68$3.54$3.23$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.67$3.30$2.37$3.70$3.46$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.35$3.22$2.13$4.02$3.42$0.60
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.20$3.68$1.52$3.62$3.78$0.16
2015Detailed filing. Detailed filing data is available for this year.$5.16$3.48$1.68$3.63$3.29$0.34
2014Summary only. Only limited summary data is available for this year.$4.79$3.45$1.34$3.28$3.22$0.05
2013Summary only. Only limited summary data is available for this year.$4.65$3.36$1.29$3.37$3.00$0.37
2012Summary only. Only limited summary data is available for this year.$4.21$3.30$0.91$3.21$3.10$0.10
2011Summary only. Only limited summary data is available for this year.$4.03$3.21$0.81$3.35$2.95$0.40
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)4 • $500k-$1M nonprofits