Civic Intelligence

Joslyn Institute for Sustainable Communities

990 • Fiscal year 2013 • EIN 47-0804954

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

1004 Farnam St68102

(402) 595-1902

Siviq Scores

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

Liabilities / Assets

99th percentile

3.74x

Higher debt load relative to assets than 99% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

88th percentile

0.91x

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

13th percentile

-22%

Higher net margin than 13% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

2nd percentile

-57%

Faster asset growth than 2% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$84,992

Down $110,634 (-57%) from 2012

Net Assets

Down

-$232,814

Down $77,813 (-50%) from 2012

Liabilities

Down

$317,806

Down $32,821 (-9.4%) from 2012

Revenue

$348,164

No earlier filing loaded for comparison.

Expenses

Down

$425,977

Down $28,755 (-6.3%) from 2012

Net Income

-$77,813

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $110,887Liabilities 2010: $190,126Net Assets 2010: -$79,2392010Assets 2011: $120,455Liabilities 2011: $271,391Net Assets 2011: -$150,9362011Assets 2012: $195,626Liabilities 2012: $350,627Net Assets 2012: -$155,0012012Assets 2013: $84,992Liabilities 2013: $317,806Net Assets 2013: -$232,8142013Assets 2014: $67,697Liabilities 2014: $277,492Net Assets 2014: -$209,7952014Assets 2015: $62,505Liabilities 2015: $273,545Net Assets 2015: -$211,0402015Assets 2016: $131,720Liabilities 2016: $326,269Net Assets 2016: -$194,5492016Assets 2017: $113,034Liabilities 2017: $370,494Net Assets 2017: -$257,4602017Assets 2018: $22,060Liabilities 2018: $420,333Net Assets 2018: -$398,2732018Assets 2019: $14,831Liabilities 2019: $487,857Net Assets 2019: -$473,0262019Assets 2020: $21,600Liabilities 2020: $521,159Net Assets 2020: -$499,5592020Assets 2021: $8,594Liabilities 2021: $498,557Net Assets 2021: -$489,9632021

Highlighted filing

2013

Assets$84,992
Liabilities$317,806
Net Assets-$232,814

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $624,8072010Expenses 2011: $549,5892011Expenses 2012: $454,7322012Revenue 2013: $348,164Expenses 2013: $425,977Net Income 2013: -$77,8132013Revenue 2014: $412,831Expenses 2014: $389,812Net Income 2014: $23,0192014Revenue 2015: $371,194Expenses 2015: $372,439Net Income 2015: -$1,2452015Revenue 2016: $454,947Expenses 2016: $438,456Net Income 2016: $16,4912016Revenue 2017: $334,271Expenses 2017: $397,182Net Income 2017: -$62,9112017Revenue 2018: $914Expenses 2018: $141,727Net Income 2018: -$140,8132018Revenue 2019: $30,488Expenses 2019: $105,241Net Income 2019: -$74,7532019Revenue 2020: $59,823Expenses 2020: $86,356Net Income 2020: -$26,5332020Revenue 2021: $165,833Expenses 2021: $156,237Net Income 2021: $9,5962021

Highlighted filing

2013

Revenue$348,164
Expenses$425,977
Net Income-$77,813
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.0
Gross Receipts
$605,303
Mission and Program Overview

Mission

The mission of the Joslyn Institute for Sustainable Communities is to promote an integrated approach to sustainability

The mission of the Joslyn Institute for Sustainable Communities is to promote an integrated approach to sustainability through education, public visioning, partnership, and coordination.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$319,168$300,162▼ $19,006
Inventories for Sale or Use$148,240$34,553▼ $113,687
Land, Buildings, and Equipment, Net$38,132$27,813▼ $10,319
Cash and Non-Interest-Bearing Accounts$9,254$22,626▲ $13,372
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-155,001$-232,814▼ $77,813
Total Assets$195,626$84,992▼ $110,634
Liabilities
Mortgage Notes Payable Secured by Investment Property$31,459$17,644▼ $13,815
Total Liabilities$350,627$317,806▼ $32,821
Net Assets / Fund Balance
Total Net Assets Fund Balance$-155,001$-232,814▼ $77,813
Total Liabilities and Net Assets / Fund Balance$195,626$84,992▼ $110,634

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$27,813$19,852$47,665
Compensation and Service Providers

Board Members and Trustees

NameTitle
W Cecil StewardPresident/CEO
James LeighterCo-vice President
Sharon Kuska PhdCo-vice President and Secr
Chris LearyDirector
James P CramerDirector
Jim PowellDirector
Mary Ferdig PhdDirector
Phil EnquistDirector
Scott SimpsonDirector
Sheila ElijahDirector
Thomas L FindleyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$299,529
Program Service Revenue
$47,985
Investment Income
$650
Other Revenue
$0
All Other Contributions
$299,529
Change in Net Assets
$-77,813

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table350$166,835
Total Noncash Contributions350$166,835
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$293,195
Other Expenses$132,782
Total Fundraising Expense$54,621
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$182,471$44,109$44,109$270,689
Occupancy$35,666$7,138$7,138$49,942
Payroll Taxes$15,758$3,374$3,374$22,506
Insurance$17,163--$17,163
Depreciation Depletion$10,319--$10,319
Office Expenses$2,164$4,103-$6,267
Interest$3,650--$3,650
Fees for Services Accounting-$3,319-$3,319
Other Expenses$2,450--$2,450
Conferences and Meetings$1,851--$1,851
All Other Expenses$1,661$76-$1,737
Advertising$1,033--$1,033
Travel-$67-$67
Total Functional Expenses$309,170$62,186$54,621$425,977
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Weldon C StewardEmployeeCompensation for ServicesNo$46,373

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$319,168$300,162▼ $19,006
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

Form 990 reviewed by president and program/office manager.

Form 990, Part VI, Section C, line 19

Documents available upon request.

Filing and Contact Details

Filer

EIN
47-0804954
Phone
4025951902

Signing Officer

Name
W Cecil Steward
Title
Executive Director
Phone
4025951902
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
W Cecil Steward
Formed
1996
Legal Domicile
Ne
Voting Board Members
10
Independent Board Members
9
Employees
15
Volunteers
170

Preparer

Preparer
Mark Burch EA
Phone
4024834791
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02342116
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0256545
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0230418
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0262068
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0211797
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt096220
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01057048
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.68900
IRS990ScheduleA/PublicSupportPY170Pct00.71900
IRS990ScheduleA/PublicSupportTotal170Amt02342116
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0299529
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0421967
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0564484
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0604290
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0451846
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02342116
IRS990ScheduleA/TotalSupportAmt03399164
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt027813
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019852
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt047665
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027813
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0WELDON C STEWARD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EMPLOYEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt046373
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION FOR SERVICES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0300162
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0214819
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0W CECIL STEWARD
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt0300162
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0350
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0CONSTRUCTION
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0166835
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 REVIEWED BY PRESIDENT AND PROGRAM/OFFICE MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0195626
IRS990/TotalAssetsEOYAmt084992
IRS990/TotalAssetsGrp/BOYAmt0195626
IRS990/TotalAssetsGrp/EOYAmt084992
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0299529
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt054621
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062186
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0309170
IRS990/TotalFunctionalExpensesGrp/TotalAmt0425977
IRS990/TotalGrossUBIAmt0650
IRS990/TotalLiabilitiesBOYAmt0350627
IRS990/TotalLiabilitiesEOYAmt0317806
IRS990/TotalLiabilitiesGrp/BOYAmt0350627
IRS990/TotalLiabilitiesGrp/EOYAmt0317806
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-155001
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-232814
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0309170
IRS990/TotalProgramServiceRevenueAmt047985
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt047985
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0348164
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0650
IRS990/TotalVolunteersCnt0170
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0195626
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt084992
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt067
IRS990/TravelGrp/TotalAmt067
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10125 N 11TH ST
IRS990/USAddress/City0LINCOLN
IRS990/USAddress/State0NE
IRS990/USAddress/ZIPCode068508
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0http://ecospheres.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0W CECIL STEWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04025951902
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-17

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.09$4.99$4.90$1.66$1.56$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$5.21$5.00$0.60$0.86$0.27
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$4.88$4.73$0.30$1.05$0.75
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$4.20$3.98$0.01$1.42$1.41
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$3.70$2.57$3.34$3.97$0.63
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$3.26$1.95$4.55$4.38$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.63$2.74$2.11$3.71$3.72$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.68$2.77$2.10$4.13$3.90$0.23
2013Detailed filing. Detailed filing data is available for this year.$0.85$3.18$2.33$3.48$4.26$0.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$3.51$1.55$4.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$2.71$1.51$5.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$1.90$0.79$6.25
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $500k-$1M nonprofits