Civic Intelligence

Nebraska Foster and Adoptive Parent Association

EIN 47-0828156 • 501(c)3 • Lincoln, NE

Profile

To empower, support, and advocate for Nebraska's families by promoting safety, permanency and well-being of our children.

3601 N 25th Street No DLincoln, NE 68521

www.nfapa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$45,500

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

82nd percentile

36%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

78th percentile

31%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$278,285

Up $73,707 (+36%) from 2018

Liabilities

Down

$1,139

Down $25 (-2.1%) from 2018

Net Assets

Up

$277,146

Up $73,732 (+36%) from 2018

Revenue

Up

$383,661

Up $91,213 (+31%) from 2018

Expenses

Up

$309,929

Up $2,681 (+0.9%) from 2018

Net Income

Up

$73,732

Up $88,532 (+598%) from 2018

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2010: $341,414Liabilities 2010: $9,303Net Assets 2010: $332,1112010Assets 2011: $348,370Liabilities 2011: $10,606Net Assets 2011: $337,7642011Assets 2012: $327,267Liabilities 2012: $1,545Net Assets 2012: $325,7222012Assets 2013: $97,398Liabilities 2013: $2,007Net Assets 2013: $95,3912013Assets 2014: $97,110Liabilities 2014: $335Net Assets 2014: $96,7752014Assets 2015: $74,065Liabilities 2015: $2,671Net Assets 2015: $71,3942015Assets 2016: $215,958Liabilities 2016: $1,293Net Assets 2016: $214,6652016Assets 2017: $220,681Liabilities 2017: $2,467Net Assets 2017: $218,2142017Assets 2018: $204,578Liabilities 2018: $1,164Net Assets 2018: $203,4142018Assets 2019: $278,285Liabilities 2019: $1,139Net Assets 2019: $277,1462019

Highlighted filing

2019

Assets$278,285
Liabilities$1,139
Net Assets$277,146

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KExpenses 2010: $544,8092010Expenses 2011: $425,6962011Revenue 2012: $353,518Expenses 2012: $365,560Net Income 2012: -$12,0422012Revenue 2013: $126,658Expenses 2013: $356,989Net Income 2013: -$230,3312013Revenue 2014: $343,673Expenses 2014: $342,289Net Income 2014: $1,3842014Revenue 2015: $277,137Expenses 2015: $302,518Net Income 2015: -$25,3812015Revenue 2016: $456,998Expenses 2016: $313,727Net Income 2016: $143,2712016Revenue 2017: $333,023Expenses 2017: $329,474Net Income 2017: $3,5492017Revenue 2018: $292,448Expenses 2018: $307,248Net Income 2018: -$14,8002018Revenue 2019: $383,661Expenses 2019: $309,929Net Income 2019: $73,7322019

Highlighted filing

2019

Revenue$383,661
Expenses$309,929
Net Income$73,732

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 26, 2020
Return Version
2019v5.1
Gross Receipts
$383,661
Mission and Program Overview

Mission

To empower, support, and advocate for Nebraska's families by promoting safety, permanency and well-being of our children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$150,103$224,328▲ $74,225
Savings and Temporary Cash Investments$46,856$47,501▲ $645
Land, Buildings, and Equipment, Net$7,619$6,456▼ $1,163
Total Assets$204,578$278,285▲ $73,707
Liabilities
Accounts Payable and Accrued Expenses$1,164$1,139▼ $25
Total Liabilities$1,164$1,139▼ $25
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$203,414$277,146▲ $73,732
Total Net Assets Fund Balance$203,414$277,146▲ $73,732
Total Liabilities and Net Assets / Fund Balance$204,578$278,285▲ $73,707

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,456$14,250$20,706
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Felicia NelsenExecutive DirectorFT$45,500$45,500

Board Members and Trustees

NameTitle
Jay Tammy WellsState President
Rebecca RoweVice President
Luke KliewerCentral Representative
Joey GainesEastern Representative
Amanda NealMember At Large
Hannah PickellMember At Large
Kristine RayMember At Large
Sam CarwynMember At Large
Kyle Spring DahlNorthern Representative
Kathy Wagoner-WieseSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$355,047
Program Service Revenue
$21,684
Investment Income
$897
Other Revenue
$6,033
All Other Contributions
$741
Change in Net Assets
$73,732

Audited Revenue Reconciliation

Revenue per Audited Statements
$383,661
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$383,661
Total Revenue per Form 990
$383,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$158,450
Other Expenses$151,479
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,469$10,163-$101,632
Current Officers, Directors, Trustees, and Key Employees$40,950$4,550-$45,500
Payment Travel Entrtnmnt Publicly Ofcl$39,207--$39,207
Travel$18,307$4,205-$22,512
Occupancy$19,134$2,126-$21,260
Office Expenses$5,703$5,704-$11,407
Payroll Taxes$10,186$1,132-$11,318
Information Technology$9,568$1,063-$10,631
Other Expenses$3,334$1,111-$4,445
Fees for Services Accounting-$3,690-$3,690
Depreciation Depletion-$2,443-$2,443
Insurance$886$886-$1,772
All Other Expenses$907$486-$1,393
Total Functional Expenses$264,260$45,669$0$309,929

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$309,929
Total Expenses per Audited Statements$309,929
Total Expenses per Form 990$309,929
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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 A, line 2

Jay and Tammy Wells are husband and wife. Husband and wife receive one vote.

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

The Organization's Executive Director reviews the Form 990 before filing.

Form 990, Part VI, Section C, line 19

The Organizations Governing Documents and Financial statements are available upon request. The Organization has no conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Nebraska Foster and Adoptive
EIN
47-0828156
Phone
4024762273
Address
3601 N 25th Street No D, Lincoln, NE 68521

Signing Officer

Name
Felicia Nelsen
Title
Executive Director
Phone
4024762273
Signed
2020-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Felicia Nelsen
Formed
1999
Legal Domicile
Ne
Voting Board Members
10
Independent Board Members
10
Employees
7
Volunteers
10

Preparer

Firm
Dana F Cole & Company Llp
Address
1248 O STREET SUITE 500, LINCOLN, NE 68508
Preparer
Angela Murray
Phone
4024799300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1:

The Organization uses the modified-cash basis of accounting.

Form 990, Part XII, Line 2C

The Board of Directors assumes oversight responsibility for the audit. This process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

The Association utilizes the provisions of FASB ASC 740-10, "Accounting for Uncertain Tax Positions". The Association continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. The Association believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that would be material to the financial statements.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0355047
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0282472
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0302727
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0441873
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0239632
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01621751
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0897
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0593
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0361
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0230
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0190
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02271
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0105712
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06033
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt056
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01626
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07715
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95530
IRS990ScheduleA/PublicSupportPY170Pct00.95610
IRS990ScheduleA/PublicSupportTotal170Amt01558786
IRS990ScheduleA/SubstantialContributorsTotAmt062965
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0355047
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0282472
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0302727
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0441873
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0239632
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01621751
IRS990ScheduleA/TotalSupportAmt01631737
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/EquipmentGrp/BookValueAmt06456
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014250
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020706
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0309929
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0383661
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association utilizes the provisions of FASB ASC 740-10, "Accounting for Uncertain Tax Positions". The Association continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. The Association believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that would be material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06456
IRS990ScheduleD/TotalExpensesPerForm990Amt0309929
IRS990ScheduleD/TotalRevenuePerForm990Amt0383661
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0383661
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0309929
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Jay and Tammy Wells are husband and wife. Husband and wife receive one vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization's Executive Director reviews the Form 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organizations Governing Documents and Financial statements are available upon request. The Organization has no conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization uses the modified-cash basis of accounting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board of Directors assumes oversight responsibility for the audit. This process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0204578
IRS990/TotalAssetsEOYAmt0278285
IRS990/TotalAssetsGrp/BOYAmt0204578
IRS990/TotalAssetsGrp/EOYAmt0278285
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0355047
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045669
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0264260
IRS990/TotalFunctionalExpensesGrp/TotalAmt0309929
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01164
IRS990/TotalLiabilitiesEOYAmt01139
IRS990/TotalLiabilitiesGrp/BOYAmt01164
IRS990/TotalLiabilitiesGrp/EOYAmt01139
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0203414
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0277146
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0264260
IRS990/TotalProgramServiceRevenueAmt021684
IRS990/TotalReportableCompFromOrgAmt045500
IRS990/TotalRevenueGrp/ExclusionAmt0897
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt027717
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0383661
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0204578
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0278285
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04205
IRS990/TravelGrp/ProgramServicesAmt018307
IRS990/TravelGrp/TotalAmt022512
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03601 N 25th Street No D
IRS990/USAddress/CityNm0Lincoln

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