Civic Intelligence

Nebraska Community Foundation

990 • Fiscal year 2017 • EIN 47-0769903

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 07, 2017

PO Box 83107Lincoln, NE 68501-3107

(402) 323-7330

Siviq Scores

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

Liabilities / Assets

6th percentile

0.01x

Higher debt load relative to assets than 6% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Liabilities / Revenue

6th percentile

0.02x

Higher debt load relative to revenue than 6% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Net Margin

86th percentile

32%

Higher net margin than 86% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Top Officer Pay

17th percentile

$241,110

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2017

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2016 to 2017

Revenue Growth

85th percentile

33%

Faster revenue growth than 85% of similar nonprofits.

2017 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2016 to 2017

Assets

Up

$130,566,222

Up $12,896,720 (+11%) from 2016

Net Assets

Up

$129,681,536

Up $12,916,401 (+11%) from 2016

Liabilities

Down

$884,686

Down $19,681 (-2.2%) from 2016

Revenue

Up

$40,722,525

Up $10,099,733 (+33%) from 2016

Expenses

Up

$27,806,124

Up $7,320,774 (+36%) from 2016

Net Income

Up

$12,916,401

Up $2,778,959 (+27%) from 2016

Historical Trend

Balance Sheet Trend

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

$300M$200M$100M$0Assets 2011: $69,492,934Liabilities 2011: $1,866,627Net Assets 2011: $67,626,3072011Assets 2012: $78,664,829Liabilities 2012: $1,588,109Net Assets 2012: $77,076,7202012Assets 2013: $83,594,921Liabilities 2013: $1,097,369Net Assets 2013: $82,497,5522013Assets 2014: $98,799,218Liabilities 2014: $1,013,795Net Assets 2014: $97,785,4232014Assets 2015: $107,590,576Liabilities 2015: $962,883Net Assets 2015: $106,627,6932015Assets 2016: $117,669,502Liabilities 2016: $904,367Net Assets 2016: $116,765,1352016Assets 2017: $130,566,222Liabilities 2017: $884,686Net Assets 2017: $129,681,5362017Assets 2018: $148,251,745Liabilities 2018: $834,233Net Assets 2018: $147,417,5122018Assets 2019: $181,756,864Liabilities 2019: $827,221Net Assets 2019: $180,929,6432019Assets 2020: $180,736,716Liabilities 2020: $764,682Net Assets 2020: $179,972,0342020Assets 2021: $246,726,581Liabilities 2021: $468,562Net Assets 2021: $246,258,0192021Assets 2022: $227,749,373Liabilities 2022: $603,962Net Assets 2022: $227,145,4112022Assets 2023: $226,685,574Liabilities 2023: $1,802,521Net Assets 2023: $224,883,0532023Assets 2024: $256,373,144Liabilities 2024: $1,652,340Net Assets 2024: $254,720,8042024Assets 2025: $277,693,915Liabilities 2025: $2,297,728Net Assets 2025: $275,396,1872025

Highlighted filing

2017

Assets$130,566,222
Liabilities$884,686
Net Assets$129,681,536

Operations Trend

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

$100M$50M$0-$50MExpenses 2011: $20,034,5592011Revenue 2012: $33,911,239Expenses 2012: $24,460,826Net Income 2012: $9,450,4132012Expenses 2013: $22,542,4642013Revenue 2014: $52,185,061Expenses 2014: $36,897,190Net Income 2014: $15,287,8712014Revenue 2015: $29,496,990Expenses 2015: $20,654,720Net Income 2015: $8,842,2702015Revenue 2016: $30,622,792Expenses 2016: $20,485,350Net Income 2016: $10,137,4422016Revenue 2017: $40,722,525Expenses 2017: $27,806,124Net Income 2017: $12,916,4012017Revenue 2018: $49,000,601Expenses 2018: $31,264,625Net Income 2018: $17,735,9762018Revenue 2019: $66,053,813Expenses 2019: $32,541,682Net Income 2019: $33,512,1312019Revenue 2020: $36,819,625Expenses 2020: $37,777,234Net Income 2020: -$957,6092020Revenue 2021: $96,169,891Expenses 2021: $29,883,906Net Income 2021: $66,285,9852021Revenue 2022: $20,781,363Expenses 2022: $39,893,971Net Income 2022: -$19,112,6082022Revenue 2023: $51,510,146Expenses 2023: $53,772,504Net Income 2023: -$2,262,3582023Revenue 2024: $66,506,049Expenses 2024: $36,668,298Net Income 2024: $29,837,7512024Revenue 2025: $60,942,564Expenses 2025: $40,267,181Net Income 2025: $20,675,3832025

Highlighted filing

2017

Revenue$40,722,525
Expenses$27,806,124
Net Income$12,916,401
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 7, 2017
Return Version
2016v3.0
Gross Receipts
$40,895,471
Mission and Program Overview

Mission

The nebraska community foundation unleashes abundant local assets, inspires charitable giving, and connects ambitious people to build stronger communities and a greater nebraska.

The nebraska community foundation uses the tools of philanthropy, community development and economic development to help communities help themselves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$72,269,316$94,910,392▲ $22,641,076
Savings and Temporary Cash Investments$39,857,610$29,005,905▼ $10,851,705
Cash and Non-Interest-Bearing Accounts$5,063,398$6,124,890▲ $1,061,492
Land, Buildings, and Equipment, Net$76,028$83,172▲ $7,144
Investments Other Securities$2$75,133▲ $75,131
Total Assets$117,669,502$130,566,222▲ $12,896,720
Other Assets Total$403,148$366,730▼ $36,418
Liabilities
Other Liabilities$845,328$812,505▼ $32,823
Accounts Payable and Accrued Expenses$59,039$72,181▲ $13,142
Total Liabilities$904,367$884,686▼ $19,681
Net Assets / Fund Balance
Unrestricted Net Assets$99,514,316$113,719,828▲ $14,205,512
Temporarily Rstr Net Assets$15,401,984$14,112,373▼ $1,289,611
Permanently Rstr Net Assets$1,848,835$1,849,335▲ $500
Total Net Assets Fund Balance$116,765,135$129,681,536▲ $12,916,401
Total Liabilities and Net Assets / Fund Balance$117,669,502$130,566,222▲ $12,896,720

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$82,251$132,750$215,001
Leasehold Improvements$921$12,390$13,311

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$69,350,415$4,268,086▲ $9,005,829$3,009,670$78,837,010
2015$66,673,068$5,674,937▼ $393,006$1,839,309$69,350,415
2014$64,934,560$2,479,747▲ $1,979,261$1,984,883$66,673,068
2013$50,390,227$8,085,742▲ $8,246,437$1,209,504$64,934,560
2012$39,955,411$6,134,314▲ $6,012,301$1,247,171$50,390,227
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey G YostPresident and CEOFT$202,369$38,741$241,110
Jason KennedyCfaoFT$146,097$21,473$167,570
Jim GustafsonDirector of Advancement & GiftFT$113,362$24,564$137,926
Diane M WilsonMgr of Public/private PartnershipsPT$110,584$1,719$112,303

Board Members and Trustees

NameTitle
Al SteuterChair
Dennis StaraPast Chair
Lora DammeVice Chair
Carol LockwoodDirector
Casey GarriganDirector
Dale DuelandDirector
Dan BahenskyDirector
Doug BereuterDirector
Greg VasekDirector
Judy ParksDirector
Kc BelitzDirector
Lori PankoninDirector
Paul MadisonDirector
Richard WalterDirector
Sandi WendellDirector
Sara Coffee RadilDirector
Steve BrewsterDirector
Judy BrockmeierSecretary
Lynn RoperTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Headwaters CorporationEnvironmental Program Management4111 4TH AVE STE 6, Kearney, NE 68845$2,441,487
Tetra Tech DivisionsEnvironmental Management/enhancement3801 AUTOMATION WAY STE 100, Fort Collins, CO 80525$474,529
Quantum Spatial INCEnviornmental Management/aerial Photogra75 REMITTANCE DRIVE DEPT 6868, Chicago, IL 60675-6868$297,528
United States Geological SurveyEnvironmental Management/enhancementMS 271 NATIONAL CENTER, Reston, VA 20192$235,454
Hooker Brothers Construction CoEnvironmental Management/water Quality MPO BOX 5288, Grand Island, NE 68802-5288$202,912
Revenue and Support

Revenue Composition

Contributions and Grants
$29,693,297
Program Service Revenue
$1,711,731
Investment Income
$258,367
Other Revenue
$9,059,130
All Other Contributions
$17,284,183
Change in Net Assets
$12,916,401

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded20$2,155,208Quoted Market Prices
Other Non Cash Contri Table42$494,624Quoted Market Prices
Securities Closely Held Stock2$302,882Appraisal
Other Non Cash Contri Table436$142,425Fair Market Value
Total Noncash Contributions500$3,095,139-

Audited Revenue Reconciliation

Revenue per Audited Statements
$39,003,376
Revenue Not Reported on Financial Statements
$1,719,149
Revenue Not Reported on Form 990
$234,391
Other Revenue Adjustments
$1,719,149
Total Revenue per Audited Statements
$39,237,767
Total Revenue per Form 990
$40,722,525
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,018,477
Grants and Similar Amounts Paid$9,632,520
Salaries, Compensation, and Employee Benefits$2,136,704
Total Fundraising Expense$367,612
Professional Fundraising Fees$18,423

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$9,308,497--$9,308,497
Other Salaries and Wages$989,126$123,398$212,365$1,324,889
Current Officers, Directors, Trustees, and Key Employees$322,787$76,184$50,026$448,997
Grants to Domestic Individuals$324,023--$324,023
Other Employee Benefits$150,683$19,914$29,835$200,432
Payroll Taxes$90,249$13,126$17,585$120,960
Other Expenses$119,976$1,711,507-$119,976
Advertising$103,517$4,498$8,887$116,902
All Other Expenses$82,984$23,767$855$107,606
Fees for Service Investment Mgmnt Fees-$91,198-$91,198
Occupancy$64,636$10,839$13,005$88,480
Conferences and Meetings$45,609$18,437-$64,046
Office Expenses$27,959$24,838$5,578$58,375
Insurance$34,553$20,467-$55,020
Travel$42,051$7,078$4,719$53,848
Information Technology$4,047$44,352-$48,399
Pension Plan Contributions$30,520$4,572$6,334$41,426
Depreciation Depletion$2,733$24,826-$27,559
Fees for Services Accounting-$21,710-$21,710
Fees for Services Professional Fundraising--$18,423$18,423
Fees for Services Other$5,957$4,710-$10,667
Fees for Services Legal-$8,678-$8,678
Total Functional Expenses$25,184,413$2,254,099$367,612$27,806,124

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$27,806,124
Total Expenses per Audited Statements$27,098,323
Expenses per Audited Statements$26,836,955
Expenses Not Reported on Financial Statements$969,169
Other Expense Adjustments$969,169
Expenses Not Reported on Form 990$261,368
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Pender Community Development IncPender, NE501(c)(3)Community Building$1,953,112
University of Nebraska FoundationLincoln, NE501(c)(3)Uno Athletic Arena/unk Health Science Building$540,000
City of ElginElgin, NE170(b)(1)(a)(v)Pool Renovation$505,818
Republican Valley Child Development CenterRed Cloud, NE170(b)(1)(a)(v)General Support$430,000
Columbus Library FoundationColumbus, NE501(c)(3)Quality of Life Center$425,000
City of NorfolkNorfolk, NE170(b)(1)(a)(v)Park Playground$404,956
Nebraska Farm Bureau Foundation for AgricultureLincoln, NE501(c)(3)Education/nutrition Program$387,765
School District of Columbus Foundation IncColumbus, NE501(c)(3)Community Playground$341,000
Central High School FoundationOmaha, NE501(c)(3)Building Addition$250,000
Visiting Nurse AssocationOmaha, NE501(c)(3)Vna Tine Tech$150,000
Overland Trails CouncilGrand Island, NE170(b)(1)(a)(v)Camp Augustine$140,000
The Willa Cather FoundationRed Cloud, NE501(c)(3)General Support$125,000
American Red CrossOmaha, NE501(c)(3)Centennial Celebration$100,674
Webster County Community Hospital FoundationRed Cloud, NE501(c)(3)Window Replacement Project$100,000
Medicine Valley Public Schools FoundationCurtis, NE501(c)(3)General Support$75,200
University of Nebraska Medical CenterOmaha, NE170(b)(1)(a)(i)Trureach Application$69,200
Heartland Big Brothers Big SistersLincoln, NE501(c)(3)General Support$62,402
Village of LynchLynch, NE170(b)(1)(a)(v)Welcome Signs Landscaping$59,532
Bertrand Village Charitable Fund IncBertrand, NE501(c)(3)Kitchen Renovation Project$59,420
Lewiston Consolidated School FoundationLewiston, NE501(c)(3)Pre-school Program$59,318
Synovation Valley Leadership AcademyOrd, NE501(c)(3)Leadership Coaching$55,537
The Harry and Reba Huge FoundationCharleston, SC170(b)(1)(a)(ii)General Support$55,000
ST MONICA'SLincoln, NE501(c)(3)General Support$53,838
Valley Performing Arts Theater IncOrd, NE501(c)(3)General Support$48,800
Chief Dull Knife CollegeLame Deer, MT501(c)(3)Monument Project$47,461
Catholic Charities of the Archdiocese of Omaha IncOmaha, NE501(c)(3)Microbusiness/asset Develolpment$45,000
Ymca FoundationColumbus, NE-General Support$45,000
City of RalstonRalston, NE170(b)(1)(a)(v)Banquet Hall Carpet$40,845
Spencer Senior Living IncSpencer, NE501(c)(3)General Support$40,367
City of WymoreWymore, NE170(b)(1)(a)(ii)General Support$40,154
Holy Name Housing CorporationOmaha, NE501(c)(3)General Support$40,000
Iowa Western Community CollegeCouncil Bluffs, IA170(b)(1)(a)(ii)Small Business Development Center$40,000
Nebraska Enterprise FundOakland, NE501(c)(3)Business Acumen Training$40,000
Rebuilding Together OmahaOmaha, NE501(c)(3)Healthy at Home$40,000
Rocky Mountain InnosphereFort Collins, CO501(c)(3)Economic Dev Initiatives$40,000
Friend Historical SocietyFriend, NE501(c)(3)Foundation Repair$39,867
Village of Beaver CrossingBeaver Crossing, NE170(b)(1)(a)(v)Tree Committee$38,102
Village of SpencerSpencer, NE170(b)(1)(a)(v)Baseball Field Lights$37,500
City of St EdwardSt Edward, NE170(b)(1)(a)(v)St. Edward Medical Clinic$37,460
The ZoneNorfolk, NE501(c)(3)General Support$37,445
Morton James Public LibraryNebraska City, NE170(b)(1)(a)(v)General Support$35,204
Habitat for Humanity of OmahaOmaha, NE501(c)(3)Kountze Park Neighborhood Revitilization$35,000
Nebraska Hospice & Palliative Care AssocationLincoln, NE501(c)(3)General Support$35,000
Omaha Municipal Land BankOmaha, NE170(b)(1)(a)(v)Vision 400$35,000
City of FullertonFullerton, NE170(b)(1)(a)(v)Tennis Court, Pickle Ball Rehabilitation$33,889
Ymca of MccookMccook, NE501(c)(3)General Support$33,531
Lakeview High School Educational FoundationColumbus, NE501(c)(3)Get Growing Stem Project$31,000
Bloomfield Community School FoundationBloomfield, NE501(c)(3)General Support$30,637
Omaha Healthy Kids AllianceOmaha, NE501(c)(3)Championing Health Energy Efficiency$30,000
University of Nebraska OmahaOmaha, NE170(b)(1)(a)(ii)Nebraska Business Development Center$30,000
City of WayneWayne, NE170(b)(1)(a)(v)General Support$28,511
Community Action Partnership of Mid-neKearney, NE501(c)(3)Weatherization Assistance Program$27,747
St Michaels Catholic School of AlbionAlbion, NE170(b)(1)(a)(ii)Tuition Assistance$25,861
City of WaverlyWaverly, NE170(b)(1)(a)(v)Lawson Park$25,709
Fox Valley Entrepreneurship CenterBatavia, IL501(c)(3)90-day Accelerator$25,000
Midwest Housing Development FundOmaha, NE501(c)(3)Workforce Housing Ne & Sd$25,000
Norris InstituteMccook, NE501(c)(3)Norris Alley Project$25,000
City of HebronHebron, NE170(b)(1)(a)(v)Walking Trail$23,379
Greater Nebraska Science & Engineering FairNebraska City, NE501(c)(3)General Support$22,998
Shickley Public SchoolShickley, NE170(b)(1)(a)(v)Scholarships$22,307
Thayer Central Community SchoolHebron, NE170(b)(1)(a)(v)Bleachers$21,739
Cheyenne County TreasurerSidney, NE170(b)(1)(a)(v)Building$20,806
Gesu Housing IncOmaha, NE170(b)(1)(a)(v)General Support$20,000
Grameen America IncOmaha, NE501(c)(3)General Support$20,000
Lewiston Consolidated SchoolLewiston, NE170(b)(1)(a)(v)Vocation/ag Bldg Planning Project$20,000
Nebraska Housing Developers AssociationLincoln, NE501(c)(3)Affordable Housing & Homeowner Education$20,000
Pender Public SchoolPender, NE501(c)(3)Band Instruments$19,675
Domestic Abusesexual Assault ServicesMccook, NE501(c)(3)General Support$18,087
Mccook Community CollegeMccook, NE501(c)(3)Hormel Business Pl Comp$18,072
Dvoracek Memorial LibraryWilber, NE170(b)(1)(a)(v)General Support$18,056
Nebraska Statewide Arboretum IncLincoln, NE501(c)(3)General Support$17,654
Sandhills Outreach Charity IncArnold, NE501(c)(3)General Support$17,083
City of Nebraska CityNebraska City, NE170(b)(1)(a)(v)Concession Stand$16,866
NeighborworksNorfolk, NE170(b)(1)(a)(v)Columbus Housing Study$16,000
Boys Town Common Sense Parenting Youth Care Bldg CommBoys Town, NE170(b)(1)(a)(v)Common Sense Parenting Class$15,000
Dekalb County Economic Development CorpSycamore, IL501(c)(3)Industrial Initiative$15,000
Habitat for Humanity of ColumbusColumbus, NE501(c)(3)New Hope Subdivision$15,000
Kearney Area Habitat for HumanityKearney, NE501(c)(3)Home Build$15,000
Mitchell Regional Habitat for HumanityMitchell, SD501(c)(3)Home Build$15,000
Neighborhoods IncLincoln, NE501(c)(3)Neighbor Works Lincoln Real Estate Development$15,000
Walthill Public Library Village of WalthillWalthill, NE501(c)(3)Construction Reading, Conference, Meeting Space$15,000
Village of DecaturDecatur, NE170(b)(1)(a)(v)West Door Door Opener & Controls$14,946
Hear NebraskaOmaha, NE501(c)(3)Rockin in Roo$13,250
Fremont Area Habitat for HumanityFremont, NE170(b)(1)(a)(ii)Home Construction$13,000
Habitat for Humanity of YanktonYankton, SD501(c)(3)Affordable Housing Progrom$13,000
Village of DorchesterDorchester, NE170(b)(1)(a)(v)Cemetery Directory Project Bricks$12,875
Village of HowellsHowells, NE170(b)(1)(a)(v)Youth Basketball Equipment$12,802
Thomas County Historical SocietyThedford, NE170(b)(1)(a)(ii)General Support$12,000
Byron Community Building DistrictByron, NE170(b)(1)(a)(v)Main Street Light Banners$11,936
Newman Grove Community ClubNewman Grove, NE501(c)(3)General Support$11,400
University of NebraskaLincoln, NE170(b)(1)(a)(ii)Scholarships$11,000
Girl Scouts Spirit of NebraskaOmaha, NE501(c)(3)Camp Crossed Arrows$10,735
Teammates Mentoring ProgramSidney, NE501(c)(3)General Support$10,488
City of FriendFriend, NE170(b)(1)(a)(v)Trees at Pond Project$10,425
The Salvation ArmyOmaha, NE501(c)(3)General Support$10,173
Village of BennetBennet, NE170(b)(1)(a)(v)Aquadome No.1 Spray Event$10,123
Accion-new MexicoNw Albuquerque, NM501(c)(3)Small Business Development & Job Creation in Co$10,000
Building a Better Tomorrow IncLincoln, NE501(c)(3)Sabata Estates$10,000
Colorado Enterprise FundDenver, CO170(b)(1)(a)(v)N Co Mainstreet Growth Intiatives$10,000
Flatirons Habitat for HumanityLafayette, CO501(c)(3)Homeownership Program$10,000
Fort Collins Habitat for HumanityFort Collins, CO501(c)(3)Poudre Build$10,000
Front Range Community CollegeFort Collins, CO501(c)(3)Larimer Co Small Business Development Center$10,000
Greeley Area Habitat for HumanityGreeley, CO501(c)(3)Home Ownership/jhs Program$10,000
Habitat for Humanity of Boone CountyBelvidere, IL501(c)(3)Home Build$10,000
Habitat for Humanity of the St Vrain ValleyLongmont, CO501(c)(3)Home Build$10,000
Johnson County Community College KansasOverland Park, KS501(c)(3)Ks Small Business Development Center$10,000
Lincoln County Community Development CorpNorth Platte, NE501(c)(3)Home Buyer Education & Owner Rehabilitation$10,000
Loveland Habitat for HumanityLoveland, CO501(c)(3)Sierra Valley$10,000
Mile High Community Loan FundDenver, CO501(c)(3)Technical Assistance$10,000
Rebuilding Together Platte Valley EastFremont, NE501(c)(3)Critical Roofing Program$10,000
The University of Nebraska - Lincoln Dept of Agronomy & HorticultureLincoln, NE170(b)(1)(a)(ii)General Support$10,000
University of Northern ColoradoGreeley, CO170(b)(1)(a)(v)East Co Small Business Development Center$10,000
Western Nebraska Housing OpportunitiesScottsbluff, NE-Eastwood Apartments Phase Ii$10,000
Village of Meadow GroveMeadow Grove, NE501(c)(3)Mg Sign Flagpole$9,643
Milford Schools FoundationMilford, NE501(c)(3)Scholarships$9,389
Prairie Plains CasaMccook, NE501(c)(3)General Support$9,260
Northeast Community College FoundationNorfolk, NE501(c)(3)Scholarship Grant$9,000
Family Resources IncMccook, NE501(c)(3)General Support$8,752
David City Public SchoolsDavid City, NE501(c)(3)Scholarship Grant$8,300
Shickley Cemetery AssnShickley, NE170(b)(1)(a)(v)General Support$8,090
Foundation for Thayer County Health ServicesHebron, NE501(c)(3)Led Delivery Room Light$7,771
Chase County Hospital Foundation IncImperial, NE501(c)(3)Defibrillator$7,500
Habitat for Humanity of Northern Fox ValleyElgin, IL501(c)(3)Homeownership Program$7,500
High Plains Community Development Corp IncChadron, NE501(c)(3)City of Chadron General Support$7,500
Pender Playground CommitteePender, NE501(c)(3)City Park Equipment$7,500
Village of ExeterExeter, NE170(b)(1)(a)(v)Ballfield Complex Imprvs$7,500
Nebraska City Public Schools FoundationNebraska City, NE501(c)(3)General Support$7,271
Village of ShickleyShickley, NE170(b)(1)(a)(v)Cemetery Improvements$6,890
Fox Valley Habitat for HumanityAurora, IL501(c)(3)Building Future Initiative$6,500
Habitat for Humanity of Mchenry CountyMchenry, IL501(c)(3)Homeowner Occupant Home Repair$6,500
The Mccook Arts CouncilMccook, NE501(c)(3)General Support$6,470
Hooker County Community Foundation IncMullen, NE170(b)(1)(a)(v)New Community Building$6,438
Bright HorizonsNorfolk, NE501(c)(3)Project Homeless Connect$6,136
Keith County Area DevelopmentOgallala, NE501(c)(3)General Support$6,000
Oakland-craig Public School FoundationOakland, NE501(c)(3)Scholarships$6,000
Shickley Volunteer Fire DeptShickley, NE501(c)(3)Emt Classes$6,000
University of Nebraska LincolnLincoln, NE170(b)(1)(a)(i)General Support Nbis$6,000
University of Nebraska-lincoln Glenn Korff School of MusicLincoln, NE170(b)(1)(a)(v)Unl Opera Workshops/performances$6,000
Elwood Care CenterElwood, NE170(b)(1)(a)(v)General Support$5,817
Omaha Home for BoysOmaha, NE501(c)(3)General Support$5,674
Ainsworth Community SchoolsAinsworth, NE170(b)(1)(a)(v)At-risk Band Students$5,451
Albion Public LibraryAlbion, NE170(b)(1)(a)(v)General Support$5,414
Village of StrattonStratton, NE170(b)(1)(a)(v)Welcome Signs Bailey St$5,396
City of DeshlerDeshler, NE170(b)(1)(a)(v)Library Building$5,350
Norfolk Public Schools Foundation IncNorfolk, NE501(c)(3)Jh Social Studies Ixl/supplies$5,300
Goodall City LibraryOgallala, NE501(c)(3)Software, Network, Hardware, It$5,013
Accion Chicago IncChicago, IL501(c)(3)Small Business Development Program$5,000
Arthur Betterment AuthorityArthur, NE501(c)(3)General Support$5,000
Bertrand Community SchoolBertrand, NE170(b)(1)(a)(v)School/comm Weight & Fitness Proj$5,000
Callaway Volunteer Fire DepartmentCallaway, NE170(b)(1)(a)(v)General Support$5,000
College of Tech Ag - CurtisCurtis, NE501(c)(3)Scholarship Grant$5,000
Hyannis Volunteer Fire DepartmentHyannis, NE170(b)(1)(a)(ii)General Support$5,000
Nigel Sprouse Memorial LibraryCallaway, NE501(c)(3)General Support$5,000
Peru State College FoundationPeru, NE501(c)(3)General Support$5,000
Rosehill Cemetery Village of CallawayCallaway, NE170(b)(1)(a)(v)General Support$5,000
Seven Valleys Historical Society IncCallaway, NE501(c)(3)Sidewalk Repair & Village Sign$5,000
University of Nebraska at OmahaOmaha, NE170(b)(1)(a)(ii)Maker Group$5,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$172,946
Fundraising Gross Income$157,225
Professional Fundraising Fees$18,423

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner & Auction$113,397$51,508$59,010$-7,502
Dinner & Auction$64,588$33,268$29,052$4,216
Total Events$356,409$157,225$172,946$-15,721
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Charitable Gift Annuity Liability$812,505
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The foundation's cfao and controller perform a thorough review of the form 990 prepared by the cpa firm while it is in draft form. The cfao reviews the return with the president/ceo. The board of directors has delegated responsibility for review of the form 990 to the audit committee, which holds a meeting to walk through the form 990 with the cfao. A copy of the complete form 990 is provided to each member of the board of directors prior to filing the return.

Form 990, Part VI, Section B, Line 12C

All board members, officers, and employees complete a conflict of interest disclosure statement annually. The audit committee of the board of directors reviews the board and ceo's conflict of interest disclosure statements and any other potential conflicts and takes appropriate action.

Form 990, Part VI, Section B, Line 15

The executive committee of the board of directors is responsible for reviewing and making recommendations to the full board related to the compensation and performance of the foundation's officers. A compensation committee of the board summarizes current compensation of the officers; compiles comparable information for each position (using both national survey data and regional information for similarly-situated organizations); and makes a recommendation to the executive committee and full board regarding officers' compensation for the upcoming year. The board of directors discusses the recommendation in executive session (i.e., without officers or staff present) and takes action to adopt officers' compensation amounts. The compensation data and action taken is documented in writing. All members of the executive committee, compensation committee, and board are independent and free of conflicts of interest with regard to officers' compensation. This process was used for both officers of the foundation, the president/ceo and the chief financial and administative officer; there are no other officers or key employees as defined for purposes of form 990.

Form 990, Part VI, Section C, Line 19

The foundation's annual report, which includes summary financial information, and form 990 are available on the foundation's website. The governing documents, conflict of interest policy and audited financial statements are available upon request at the foundation's office.

Filing and Contact Details

Filer

Filer Name
Nebraska Community Foundation
EIN
47-0769903
Phone
4023237330
Address
PO BOX 83107, LINCOLN, NE 68501-3107

Signing Officer

Name
Jeffrey G Yost
Title
President & Chief Exec Officer
Phone
4023237330
Signed
2017-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey G Yost
Formed
1993
Legal Domicile
Ne
Voting Board Members
18
Independent Board Members
18
Employees
30
Volunteers
1,500

Preparer

Firm
Hbe Llp
Address
7140 STEPHANIE LANE PO BOX 23110, LINCOLN, NE 68542-3110
Preparer
Krystal L Siebrandt CPA Cfe Cgma
Phone
4024234343
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 1, ACCOUNTING METHOD:

The foundation uses the modified cash method of accounting. The process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

Endowment funds at the foundation will be used to build strong, prosperous communities and charitable organizations throughout nebraska.

PART X, LINE 2:

Nebraska community foundation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code, except on net income derived from unrelated business activities. For the year ended june 30, 2017, the foundation was gifted and sold s-corporation stock, which is subject to tax on unrelated business activity. The foundation has filed form 990-t for this unrelated business activity. The foundation believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses netted on form 990 172,946. Revenue of the consolidated, controlled organization 47,338. Interfund transfer to agency fund 14,107.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Revenue of agengy funds 1,671,849. Revenue eliminated for consolidated financial statements 47,300.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses of the consolidated, controlled organization 74,315. Fundraising expenses netted on form 990 172,946. Interfund transfer to agency fund 14,107.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Revenue eliminated for consolidated financial statements 47,300. Expenses of agency funds 921,869.

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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19PRESIDENT AND CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt20CFAO
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIR OF ADVANCEMENT & GIFT
IRS990/Form990PartVIISectionAGrp/TitleTxt22MGR OF PUBLIC/PRIVATE PARTNERSHIPS
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd01
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0199184
IRS990/FundraisingDirectExpensesAmt0172946
IRS990/FundraisingGrossIncomeAmt0157225
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GovernmentGrantsAmt012209930
IRS990/GrantAmt09632520
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0324023
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0324023
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt09308497
IRS990/GrantsToDomesticOrgsGrp/TotalAmt09308497
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt040895471
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt044352
IRS990/InformationTechnologyGrp/ProgramServicesAmt04047
IRS990/InformationTechnologyGrp/TotalAmt048399
IRS990/InsuranceGrp/ManagementAndGeneralAmt020467
IRS990/InsuranceGrp/ProgramServicesAmt034553
IRS990/InsuranceGrp/TotalAmt055020
IRS990/InvestmentIncomeGrp/ExclusionAmt0258367
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0258367
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt02
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt075133
IRS990/InvestmentsPubTradedSecGrp/BOYAmt072269316
IRS990/InvestmentsPubTradedSecGrp/EOYAmt094910392
IRS990/IRPDocumentCnt0103
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0145140
IRS990/LandBldgEquipBasisNetGrp/BOYAmt076028
IRS990/LandBldgEquipBasisNetGrp/EOYAmt083172
IRS990/LandBldgEquipCostOrOtherBssAmt0228312
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE NEBRASKA COMMUNITY FOUNDATION USES THE TOOLS OF PHILANTHROPY, COMMUNITY DEVELOPMENT AND ECONOMIC DEVELOPMENT TO HELP COMMUNITIES HELP THEMSELVES. CONTINUED ON SCHEDULE ONCF CREATES A PATH TO GREATER PROSPERITY FOR ALL BY HELPING COMMUNITIES: - ENVISION A BETTER FUTURE - DEVELOP LOCAL LEADERSHIP AND TALENT - INSPIRE CHARITABLE GIVING AND GROW ENDOWMENTS - FUND COMMUNITY NEEDS AND OPPORTUNITIES - MANAGE FINANCIAL RESOURCES - BUILD AND LEVERAGE EVERY LOCAL ASSET
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0116765135
IRS990/NetAssetsOrFundBalancesEOYAmt0129681536
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-15721
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-15721
IRS990/NetUnrelatedBusTxblIncmAmt0230135
IRS990/NoncashContributionsAmt03095138
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt013005
IRS990/OccupancyGrp/ManagementAndGeneralAmt010839
IRS990/OccupancyGrp/ProgramServicesAmt064636
IRS990/OccupancyGrp/TotalAmt088480
IRS990/OfficeExpensesGrp/FundraisingAmt05578
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt024838
IRS990/OfficeExpensesGrp/ProgramServicesAmt027959
IRS990/OfficeExpensesGrp/TotalAmt058375
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0403148
IRS990/OtherAssetsTotalGrp/EOYAmt0366730
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt029835
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019914
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0150683
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0200432
IRS990/OtherExpensesGrp/Desc0AFFIL FUND CHAR DISB
IRS990/OtherExpensesGrp/Desc1ADMINISTRATIVE FEES
IRS990/OtherExpensesGrp/Desc2CONTRACT PAYMENTS
IRS990/OtherExpensesGrp/Desc3AFFIL FUND DEVELOPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01711507
IRS990/OtherExpensesGrp/ProgramServicesAmt013014626
IRS990/OtherExpensesGrp/ProgramServicesAmt1419880
IRS990/OtherExpensesGrp/ProgramServicesAmt2119976
IRS990/OtherExpensesGrp/TotalAmt013014626
IRS990/OtherExpensesGrp/TotalAmt11711507
IRS990/OtherExpensesGrp/TotalAmt2419880
IRS990/OtherExpensesGrp/TotalAmt3119976
IRS990/OtherLiabilitiesGrp/BOYAmt0845328
IRS990/OtherLiabilitiesGrp/EOYAmt0812505
IRS990/OtherRevenueMiscGrp/BusinessCd0900099

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$278$2.30$275$60.9$40.3$20.7
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$256$1.65$255$66.5$36.7$29.8
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$227$1.80$225$51.5$53.8$2.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$228$0.60$227$20.8$39.9$19.1
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$247$0.47$246$96.2$29.9$66.3
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$181$0.76$180$36.8$37.8$0.96
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$182$0.83$181$66.1$32.5$33.5
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$148$0.83$147$49.0$31.3$17.7
2017Detailed filing. Detailed filing data is available for this year.$131$0.88$130$40.7$27.8$12.9
2016Detailed filing. Detailed filing data is available for this year.$118$0.90$117$30.6$20.5$10.1
2015Detailed filing. Detailed filing data is available for this year.$108$0.96$107$29.5$20.7$8.84
2014Detailed filing. Detailed filing data is available for this year.$98.8$1.01$97.8$52.2$36.9$15.3
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$83.6$1.10$82.5$22.5
2012Summary only. Only limited summary data is available for this year.$78.7$1.59$77.1$33.9$24.5$9.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$69.5$1.87$67.6$20.0