Civic Intelligence

Kappa Foundation

990 • Fiscal year 2015 • EIN 47-0809384

Sep 01, 2014 to Aug 31, 2015 • Filed on Nov 30, 2015

Organization ProfileN/A
PO Box 5839Lincoln, NE 68505

(402) 380-4969

Siviq Scores

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

Liabilities / Assets

67th percentile

0.39x

Higher debt load relative to assets than 67% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

93rd percentile

4.24x

Higher debt load relative to revenue than 93% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

85th percentile

31%

Higher net margin than 85% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

32nd percentile

-2.6%

Faster asset growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

38th percentile

-0.3%

Faster revenue growth than 38% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$5,554,019

Down $146,109 (-2.6%) from 2014

Net Assets

Up

$3,369,241

Up $147,232 (+4.6%) from 2014

Liabilities

Down

$2,184,778

Down $293,341 (-12%) from 2014

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin85th percentile

Revenue

Down

$515,664

Down $1,332 (-0.3%) from 2014

Expenses

Up

$354,986

Up $81,592 (+30%) from 2014

Net Income

Down

$160,678

Down $82,924 (-34%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,888,029Liabilities 2011: $10,190Net Assets 2011: $1,877,8392011Assets 2012: $2,410,091Liabilities 2012: $9,750Net Assets 2012: $2,400,3412012Assets 2013: $5,320,351Liabilities 2013: $2,347,500Net Assets 2013: $2,972,8512013Assets 2014: $5,700,128Liabilities 2014: $2,478,119Net Assets 2014: $3,222,0092014Assets 2015: $5,554,019Liabilities 2015: $2,184,778Net Assets 2015: $3,369,2412015Assets 2016: $5,437,800Liabilities 2016: $1,975,779Net Assets 2016: $3,462,0212016Assets 2017: $5,448,600Liabilities 2017: $1,763,352Net Assets 2017: $3,685,2482017Assets 2018: $5,338,445Liabilities 2018: $1,633,318Net Assets 2018: $3,705,1272018Assets 2019: $5,392,486Liabilities 2019: $1,634,014Net Assets 2019: $3,758,4722019Assets 2020: $5,325,452Liabilities 2020: $1,508,739Net Assets 2020: $3,816,7132020Assets 2021: $5,299,664Liabilities 2021: $1,410,031Net Assets 2021: $3,889,6332021Assets 2022: $5,252,230Liabilities 2022: $1,282,421Net Assets 2022: $3,969,8092022Assets 2023: $5,203,824Liabilities 2023: $1,153,862Net Assets 2023: $4,049,9622023Assets 2024: $5,300,211Liabilities 2024: $1,021,170Net Assets 2024: $4,279,0412024Assets 2025: $5,566,642Liabilities 2025: $1,028,808Net Assets 2025: $4,537,8342025

Highlighted filing

2015

Assets$5,554,019
Liabilities$2,184,778
Net Assets$3,369,241
Open 2015 Filing

Operations Trend

Revenue Growth38th percentile

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

$800K$600K$400K$200K$0Revenue 2011: $456,317Expenses 2011: $62,246Net Income 2011: $394,0712011Revenue 2012: $602,207Expenses 2012: $79,705Net Income 2012: $522,5022012Expenses 2013: $25,1792013Revenue 2014: $516,996Expenses 2014: $273,394Net Income 2014: $243,6022014Revenue 2015: $515,664Expenses 2015: $354,986Net Income 2015: $160,6782015Revenue 2016: $434,088Expenses 2016: $344,334Net Income 2016: $89,7542016Revenue 2017: $526,377Expenses 2017: $305,737Net Income 2017: $220,6402017Revenue 2018: $379,673Expenses 2018: $356,102Net Income 2018: $23,5712018Revenue 2019: $373,398Expenses 2019: $323,806Net Income 2019: $49,5922019Revenue 2020: $383,797Expenses 2020: $316,987Net Income 2020: $66,8102020Revenue 2021: $366,768Expenses 2021: $342,350Net Income 2021: $24,4182021Revenue 2022: $431,691Expenses 2022: $279,867Net Income 2022: $151,8242022Revenue 2023: $418,351Expenses 2023: $343,462Net Income 2023: $74,8892023Revenue 2024: $522,182Expenses 2024: $315,558Net Income 2024: $206,6242024Revenue 2025: $570,499Expenses 2025: $367,029Net Income 2025: $203,4702025

Highlighted filing

2015

Revenue$515,664
Expenses$354,986
Net Income$160,678
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Nov 30, 2015
Return Version
2014v5.0
Gross Receipts
$515,664
Mission and Program Overview

Mission

Kappa foundation provides housing and scholarship support to students attending the university of nebraska-lincoln, primarily those enrolled in the college of agricultural sciences and natural resources. The foundation supports an educational environment conducive to both formal and informal education in order to encourage and influence a broader and better agriculture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,515,911$5,367,231▼ $148,680
Investments in Publicly Traded Securities$120,230$108,239▼ $11,991
Cash and Non-Interest-Bearing Accounts$59,713$73,449▲ $13,736
Savings and Temporary Cash Investments$4,132$4,958▲ $826
Total Assets$5,700,128$5,554,019▼ $146,109
Other Assets Total$142$142→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,478,119$2,184,778▼ $293,341
Total Liabilities$2,478,119$2,184,778▼ $293,341
Net Assets / Fund Balance
Unrestricted Net Assets$3,124,466$3,280,696▲ $156,230
Temporarily Rstr Net Assets$97,543$88,545▼ $8,998
Total Net Assets Fund Balance$3,222,009$3,369,241▲ $147,232
Total Liabilities and Net Assets / Fund Balance$5,700,128$5,554,019▼ $146,109

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,330,180$219,105$4,549,285
Land$917,370-$917,370
Equipment$119,681$73,638$193,319
Compensation and Service Providers
Top Officer Pay19th percentile

Board Members and Trustees

NameTitle
Roger WehrbeinPresident
Ac Pat HecoxTrustee
Craig UdenTrustee
Dick StephensTrustee
Doyle HulmeTrustee
Kent KuhrTrustee
Mike MunterTrustee
Ron GrapesTrustee
Merle SchinesSecretary
Ross JensenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$171,333
Program Service Revenue
$338,000
Investment Income
$6,331
Other Revenue
$0
All Other Contributions
$171,333
Change in Net Assets
$160,678
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$350,036
Total Fundraising Expense$5,841
Grants and Similar Amounts Paid$4,950
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$164,401--$164,401
Interest$121,641--$121,641
Occupancy$33,445--$33,445
Insurance$11,513--$11,513
Fees for Services Accounting$6,000$4,730-$10,730
Grants to Domestic Orgs$4,950--$4,950
Office Expenses$1,570--$1,570
Other Expenses$300-$5,841$300
Total Functional Expenses$344,415$4,730$5,841$354,986
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
Yes
Annual disclosure for covered persons
Yes
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
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

“Treasurer reviews form 990 before filing”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available from sec/treasurer”

Filing and Contact Details

Filer

Filer Name
Kappa Foundation
EIN
47-0809384
Phone
4023804969
Address
PO BOX 5839, LINCOLN, NE 68505

Signing Officer

Name
Ross Jensen
Title
Treasurer
Phone
4023804969
Signed
2015-11-30
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Ne
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
11

Preparer

Firm
Buckley & Sitzman Llp
Address
4240 PIONEER WOODS DR, LINCOLN, NE 68506-5278
Preparer
Suman Vallabhbhai CPA
Phone
4024847676
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Kappa foundation provides housing and scholarship support to students attending the university of nebraska-lincoln, primarily those enrolled in the college of agricultural sciences and natural resources. The foundation supports an educational environment conducive to both formal and informal education in order to encourage and influence a broader and better agriculture.”

Form 990, Page 1, Part I, Line 6

“Trustees and officers are all volunteers, as well as one individual who keeps track of any pledges and donations.”

Form 990, Part XI, Line 9

“Unrealized loss on investments 13,446”

Raw XML Appendix368 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0280886
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0606013
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0436712
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0330447
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01825391
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05420
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06201
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05997
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt073641
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt017197
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0108456
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0338000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79670
IRS990ScheduleA/PublicSupportPY170Pct00.75830
IRS990ScheduleA/PublicSupportTotal170Amt01540680
IRS990ScheduleA/SubstantialContributorsTotAmt0284711
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0171333
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0280886
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0606013
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0436712
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0330447
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01825391
IRS990ScheduleA/TotalSupportAmt01933847
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt04330180
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0219105
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04549285
IRS990ScheduleD/EquipmentGrp/BookValueAmt0119681
IRS990ScheduleD/EquipmentGrp/DepreciationAmt073638
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0193319
IRS990ScheduleD/LandGrp/BookValueAmt0917370
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0917370
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05367231
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KAPPA FOUNDATION PROVIDES HOUSING AND SCHOLARSHIP SUPPORT TO STUDENTS ATTENDING THE UNIVERSITY OF NEBRASKA-LINCOLN, PRIMARILY THOSE ENROLLED IN THE COLLEGE OF AGRICULTURAL SCIENCES AND NATURAL RESOURCES. THE FOUNDATION SUPPORTS AN EDUCATIONAL ENVIRONMENT CONDUCIVE TO BOTH FORMAL AND INFORMAL EDUCATION IN ORDER TO ENCOURAGE AND INFLUENCE A BROADER AND BETTER AGRICULTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES AND OFFICERS ARE ALL VOLUNTEERS, AS WELL AS ONE INDIVIDUAL WHO KEEPS TRACK OF ANY PLEDGES AND DONATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TREASURER REVIEWS FORM 990 BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE FROM SEC/TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNREALIZED LOSS ON INVESTMENTS 13,446
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt097543
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt088545
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05700128
IRS990/TotalAssetsEOYAmt05554019
IRS990/TotalAssetsGrp/BOYAmt05700128
IRS990/TotalAssetsGrp/EOYAmt05554019
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0171333
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05841
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04730
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0344415
IRS990/TotalFunctionalExpensesGrp/TotalAmt0354986
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02478119
IRS990/TotalLiabilitiesEOYAmt02184778
IRS990/TotalLiabilitiesGrp/BOYAmt02478119
IRS990/TotalLiabilitiesGrp/EOYAmt02184778
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03222009
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03369241
IRS990/TotalProgramServiceExpensesAmt0344415
IRS990/TotalProgramServiceRevenueAmt0338000
IRS990/TotalRevenueGrp/ExclusionAmt06331
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0338000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0515664
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05700128
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05554019
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03124466
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03280696
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSS JENSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04023804969
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0470809384
ReturnHeader/Filer/PhoneNum04023804969
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5839
ReturnHeader/Filer/USAddress/CityNm0LINCOLN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068505
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470350235
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUCKLEY & SITZMAN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04240 PIONEER WOODS DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINCOLN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0685065278
ReturnHeader/PreparerPersonGrp/PhoneNum04024847676
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUMAN VALLABHBHAI CPA
ReturnHeader/ReturnTs02015-12-08T08:32:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,554,019
Liabilities
$2,184,778
Net assets
$3,369,241
Revenue
$515,664
Expenses
$354,986
Net income
$160,678
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.57$1.03$4.54$0.57$0.37$0.20
2024Detailed filing. Detailed filing data is available for this year.$5.30$1.02$4.28$0.52$0.32$0.21
2023Detailed filing. Detailed filing data is available for this year.$5.20$1.15$4.05$0.42$0.34$0.07
2022Detailed filing. Detailed filing data is available for this year.$5.25$1.28$3.97$0.43$0.28$0.15
2021Detailed filing. Detailed filing data is available for this year.$5.30$1.41$3.89$0.37$0.34$0.02
2020Detailed filing. Detailed filing data is available for this year.$5.33$1.51$3.82$0.38$0.32$0.07
2019Detailed filing. Detailed filing data is available for this year.$5.39$1.63$3.76$0.37$0.32$0.05
2018Detailed filing. Detailed filing data is available for this year.$5.34$1.63$3.71$0.38$0.36$0.02
2017Summary only. Only limited summary data is available for this year.$5.45$1.76$3.69$0.53$0.31$0.22
2016Detailed filing. Detailed filing data is available for this year.$5.44$1.98$3.46$0.43$0.34$0.09
2015Detailed filing. Detailed filing data is available for this year.$5.55$2.18$3.37$0.52$0.35$0.16
2014Detailed filing. Detailed filing data is available for this year.$5.70$2.48$3.22$0.52$0.27$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.32$2.35$2.97$0.03
2012Summary only. Only limited summary data is available for this year.$2.41$0.01$2.40$0.60$0.08$0.52
2011Summary only. Only limited summary data is available for this year.$1.89$0.01$1.88$0.46$0.06$0.39