Civic Intelligence

Boyd-Holt County Enhanced 911 Dispatch Center

990 • Fiscal year 2024 • EIN 47-0846337

Oct 01, 2023 to Sep 30, 2024 • Filed on Mar 13, 2026

PO Box 463Oneill, NE 68763

(402) 336-2850

Siviq Scores

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

Liabilities / Assets

79th percentile

0.25x

Higher debt load relative to assets than 79% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.09x

Higher debt load relative to revenue than 69% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

29th percentile

-4.8%

Higher net margin than 29% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$97,885

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

24th percentile

-5.9%

Faster asset growth than 24% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

9.9%

Faster revenue growth than 53% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$261,141

Down $16,350 (-5.9%) from 2023

Net Assets

Down

$196,685

Down $26,876 (-12%) from 2023

Liabilities

Up

$64,456

Up $10,526 (+20%) from 2023

Revenue

Up

$693,273

Up $62,536 (+9.9%) from 2023

Expenses

Down

$726,544

Down $47,231 (-6.1%) from 2023

Net Income

Up

-$33,271

Up $109,767 (+77%) from 2023

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2010: $58,475Liabilities 2010: $64,700Net Assets 2010: -$6,2252010Assets 2011: $74,584Liabilities 2011: $108,376Net Assets 2011: -$33,7922011Assets 2012: $24,948Liabilities 2012: $62,507Net Assets 2012: -$37,5592012Assets 2013: $53,066Liabilities 2013: $38,484Net Assets 2013: $14,5822013Assets 2014: $146,648Liabilities 2014: $17,270Net Assets 2014: $129,3782014Assets 2015: $246,106Liabilities 2015: $10,691Net Assets 2015: $235,4152015Assets 2016: $373,347Liabilities 2016: $13,059Net Assets 2016: $360,2882016Assets 2017: $436,579Liabilities 2017: $21,229Net Assets 2017: $415,3502017Assets 2018: $739,865Liabilities 2018: $274,335Net Assets 2018: $465,5302018Assets 2019: $588,482Liabilities 2019: $93,417Net Assets 2019: $495,0652019Assets 2020: $550,181Liabilities 2020: $67,557Net Assets 2020: $482,6242020Assets 2021: $454,169Liabilities 2021: $16,982Net Assets 2021: $437,1872021Assets 2022: $389,889Liabilities 2022: $23,292Net Assets 2022: $366,5972022Assets 2023: $277,491Liabilities 2023: $53,930Net Assets 2023: $223,5612023Assets 2024: $261,141Liabilities 2024: $64,456Net Assets 2024: $196,6852024

Highlighted filing

2024

Assets$261,141
Liabilities$64,456
Net Assets$196,685

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $315,9752010Expenses 2011: $335,0762011Expenses 2012: $320,8202012Expenses 2013: $321,4412013Revenue 2014: $429,383Expenses 2014: $314,203Net Income 2014: $115,1802014Revenue 2015: $469,303Expenses 2015: $363,266Net Income 2015: $106,0372015Revenue 2016: $487,109Expenses 2016: $362,239Net Income 2016: $124,8702016Revenue 2017: $455,562Expenses 2017: $400,501Net Income 2017: $55,0612017Revenue 2018: $450,874Expenses 2018: $400,695Net Income 2018: $50,1792018Revenue 2019: $456,661Expenses 2019: $427,126Net Income 2019: $29,5352019Revenue 2020: $439,002Expenses 2020: $451,443Net Income 2020: -$12,4412020Revenue 2021: $437,740Expenses 2021: $483,175Net Income 2021: -$45,4352021Revenue 2022: $463,573Expenses 2022: $534,161Net Income 2022: -$70,5882022Revenue 2023: $630,737Expenses 2023: $773,775Net Income 2023: -$143,0382023Revenue 2024: $693,273Expenses 2024: $726,544Net Income 2024: -$33,2712024

Highlighted filing

2024

Revenue$693,273
Expenses$726,544
Net Income-$33,271
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Mar 13, 2026
Return Version
2023v6.0
Gross Receipts
$693,273
Mission and Program Overview

Mission

Maintaining and operating an emergency 911 dispatch and response center for public law enforcement, 911 emergency, and fire.

The organization maintains and operates an emergency 911 dispatch and response center for public law enforcement, 911 emergency, and fire and rescue.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$178,753$139,611▼ $39,142
Cash and Non-Interest-Bearing Accounts$79,213$94,896▲ $15,683
Accounts Receivable$3,630$13,560▲ $9,930
Savings and Temporary Cash Investments$15,895$13,074▼ $2,821
Total Assets$277,491$261,141▼ $16,350
Liabilities
Accounts Payable and Accrued Expenses$53,930$63,861▲ $9,931
Unsecured Notes Loans Payable-$595-
Total Liabilities$53,930$64,456▲ $10,526
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$156,782$196,685▲ $39,903
Net Assets With Donor Restrictions$66,779$0▼ $66,779
Total Net Assets Fund Balance$223,561$196,685▼ $26,876
Total Liabilities and Net Assets / Fund Balance$277,491$261,141▼ $16,350

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$139,611$427,983$567,594
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rachael MosesExecutive DirectorFT$97,885$97,885

Board Members and Trustees

NameTitle
Dustin BreinerChairman
Keith LarbeeVice Chairman
Alan NicolousBoard Member
Clarance WredeBoard Member
Matt OttBoard Member
Scott MenishBoard Member
Josh TreptowTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$679,991
Investment Income
$7,088
Other Revenue
$6,194
Change in Net Assets
$-33,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$463,310
Other Expenses$263,234
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$144,874$119,685-$264,559
Comp Disqual Persons$53,602$44,283-$97,885
Other Employee Benefits$40,116$33,141-$73,257
Depreciation Depletion$45,537--$45,537
Insurance-$33,175-$33,175
Fees for Services Other-$33,172-$33,172
Payroll Taxes$15,119$12,490-$27,609
Fees for Services Legal-$12,540-$12,540
All Other Expenses$5,255$573-$5,828
Fees for Services Accounting-$5,517-$5,517
Occupancy$3,985--$3,985
Other Expenses$23,246$2,756-$2,756
Interest-$2,673-$2,673
Total Functional Expenses$417,388$309,156$0$726,544
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
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 11B

The organization's application documents and form 990 are available upon request.

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

Annual signed statements are required from board members and periodic reviews are conducted

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Boyd-holt County Enhanced 911 Dispatch
EIN
47-0846337
Phone
4023362850
Address
PO BOX 463, ONEILL, NE 68763

Signing Officer

Name
Dustin Breiner
Title
Chairman
Phone
4023362850
Signed
2026-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dustin Breiner
Formed
2001
Legal Domicile
Ne
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
0

Preparer

Firm
Bland & Associates
Address
450 REGENCY PARKWAY SUITE 340, OMAHA, NE 68114
Preparer
Mike Muller
Phone
4023978822
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization has received exemption from income taxes under section 501(c)(3) of the internal revenue code and is not classified as a private foundation. As such, no provision for income taxes is reflected in the financial statements. The organization files form 990, return of organization exempt from income tax, in the u.s. Federal and state jurisdictions. As of september 30, 2024, the organization has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. Tax years subsequent to 2021 remain subject to examination by major tax jurisdictions. The organization has concluded that there are no significant uncertain tax positions requiring disclosure, and there are no material amounts of unrecognized tax benefits.

Raw XML Appendix397 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/CurrentTaxYearAmt0679991
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0627095
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0452169
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0432221
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0437078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02628554
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07088
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0183
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0247
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0330
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0667
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08515
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06194
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03459
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01157
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt05189
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01257
IRS990ScheduleA/OtherIncome170Grp/TotalAmt017256
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99030
IRS990ScheduleA/PublicSupportPY170Pct00.99290
IRS990ScheduleA/PublicSupportTotal170Amt02628554
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0679991
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0627095
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0452169
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0432221
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0437078
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02628554
IRS990ScheduleA/TotalSupportAmt02654325
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0139611
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0427983
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0567594
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS RECEIVED EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. AS SUCH, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION FILES FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IN THE U.S. FEDERAL AND STATE JURISDICTIONS. AS OF SEPTEMBER 30, 2024, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. TAX YEARS SUBSEQUENT TO 2021 REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS. THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE, AND THERE ARE NO MATERIAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0139611
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S APPLICATION DOCUMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL SIGNED STATEMENTS ARE REQUIRED FROM BOARD MEMBERS AND PERIODIC REVIEWS ARE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0277491
IRS990/TotalAssetsEOYAmt0261141
IRS990/TotalAssetsGrp/BOYAmt0277491
IRS990/TotalAssetsGrp/EOYAmt0261141
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0309156
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0417388
IRS990/TotalFunctionalExpensesGrp/TotalAmt0726544
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053930
IRS990/TotalLiabilitiesEOYAmt064456
IRS990/TotalLiabilitiesGrp/BOYAmt053930
IRS990/TotalLiabilitiesGrp/EOYAmt064456
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0223561
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0196685
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0417388
IRS990/TotalProgramServiceRevenueAmt0679991
IRS990/TotalReportableCompFromOrgAmt097885
IRS990/TotalRevenueGrp/ExclusionAmt013282
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0679991
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0693273
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0277491
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0261141
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0595
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 463
IRS990/USAddress/CityNm0ONEILL
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068763
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DUSTIN BREINER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04023362850
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOYD-HOLT COUNTY ENHANCED 911 DISPATCH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER
ReturnHeader/Filer/BusinessNameControlTxt0BOYD
ReturnHeader/Filer/EIN0470846337
ReturnHeader/Filer/PhoneNum04023362850
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 463
ReturnHeader/Filer/USAddress/CityNm0ONEILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068763
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470698853
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLAND & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0450 REGENCY PARKWAY SUITE 340
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068114
ReturnHeader/PreparerPersonGrp/PhoneNum04023978822
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MIKE MULLER
ReturnHeader/ReturnTs02026-03-13T15:09:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.61$0.64$1.97$6.93$7.27$0.33
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.54$2.24$6.31$7.74$1.43
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.90$0.23$3.67$4.64$5.34$0.71
2021Detailed filing. Detailed filing data is available for this year.$4.54$0.17$4.37$4.38$4.83$0.45
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.50$0.68$4.83$4.39$4.51$0.12
2019Detailed filing. Detailed filing data is available for this year.$5.88$0.93$4.95$4.57$4.27$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.40$2.74$4.66$4.51$4.01$0.50
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.37$0.21$4.15$4.56$4.01$0.55
2016Detailed filing. Detailed filing data is available for this year.$3.73$0.13$3.60$4.87$3.62$1.25
2015Detailed filing. Detailed filing data is available for this year.$2.46$0.11$2.35$4.69$3.63$1.06
2014Detailed filing. Detailed filing data is available for this year.$1.47$0.17$1.29$4.29$3.14$1.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.38$0.15$3.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.63$0.38$3.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$1.08$0.34$3.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.65$0.06$3.16