Civic Intelligence

Greater Omaha Alliance for Business Ethics at Creighton University

990 • Fiscal year 2013 • EIN 74-3244900

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 16, 2014

2500 California Plaza68178

(402) 280-2235

Siviq Scores

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

Liabilities / Assets

71st percentile

0.05x

Higher debt load relative to assets than 71% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

62nd percentile

8.4%

Higher net margin than 62% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

89th percentile

$37,475

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

69th percentile

16%

Faster asset growth than 69% of similar nonprofits.

2013 filings • 501(c)3 • <$500k 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

Up

$396,817

Up $53,608 (+16%) from 2012

Net Assets

Up

$376,903

Up $40,508 (+12%) from 2012

Liabilities

Up

$19,914

Up $13,100 (+192%) from 2012

Revenue

$481,383

No earlier filing loaded for comparison.

Expenses

Up

$440,875

Up $119,556 (+37%) from 2012

Net Income

$40,508

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.

$600K$400K$200K$0Assets 2011: $338,320Liabilities 2011: $18,503Net Assets 2011: $319,8172011Assets 2012: $343,209Liabilities 2012: $6,814Net Assets 2012: $336,3952012Assets 2013: $396,817Liabilities 2013: $19,914Net Assets 2013: $376,9032013Assets 2014: $211,638Liabilities 2014: $16,151Net Assets 2014: $195,4872014Assets 2015: $200,467Liabilities 2015: $26,186Net Assets 2015: $174,2812015Assets 2016: $213,816Liabilities 2016: $27,721Net Assets 2016: $186,0952016Assets 2017: $363,740Liabilities 2017: $16,721Net Assets 2017: $347,0192017Assets 2018: $470,286Liabilities 2018: $33,918Net Assets 2018: $436,3682018Assets 2019: $504,379Liabilities 2019: $35,260Net Assets 2019: $469,1192019Assets 2020: $572,034Liabilities 2020: $19,838Net Assets 2020: $552,1962020Assets 2021: $567,205Liabilities 2021: $26,361Net Assets 2021: $540,8442021Assets 2022: $559,043Liabilities 2022: $31,769Net Assets 2022: $527,2742022Assets 2023: $361,967Liabilities 2023: $14,491Net Assets 2023: $347,4762023Assets 2024: $282,375Liabilities 2024: $20,839Net Assets 2024: $261,5362024

Highlighted filing

2013

Assets$396,817
Liabilities$19,914
Net Assets$376,903

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $276,0902011Expenses 2012: $321,3192012Revenue 2013: $481,383Expenses 2013: $440,875Net Income 2013: $40,5082013Revenue 2014: $508,494Expenses 2014: $689,910Net Income 2014: -$181,4162014Revenue 2015: $496,167Expenses 2015: $517,373Net Income 2015: -$21,2062015Revenue 2016: $487,574Expenses 2016: $574,542Net Income 2016: -$86,9682016Revenue 2017: $581,570Expenses 2017: $493,087Net Income 2017: $88,4832017Revenue 2018: $586,112Expenses 2018: $566,789Net Income 2018: $19,3232018Revenue 2019: $580,088Expenses 2019: $659,136Net Income 2019: -$79,0482019Revenue 2020: $722,045Expenses 2020: $668,968Net Income 2020: $53,0772020Revenue 2021: $567,083Expenses 2021: $653,047Net Income 2021: -$85,9642021Revenue 2022: $541,566Expenses 2022: $615,664Net Income 2022: -$74,0982022Revenue 2023: $287,052Expenses 2023: $499,350Net Income 2023: -$212,2982023Revenue 2024: $342,742Expenses 2024: $428,682Net Income 2024: -$85,9402024

Highlighted filing

2013

Revenue$481,383
Expenses$440,875
Net Income$40,508
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 16, 2014
Return Version
2013v3.1
Gross Receipts
$481,383
Mission and Program Overview

Mission

The Business Ethics Alliance is a collaboration of organizations that lead in developing awareness, understanding, training, and measures necessary to engage organizational compliance, ethical practices, and an ethical climate throughout the business community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$307,367$302,235▼ $5,132
Pledges and Grants Receivable-$69,040-
Intangible Assets$35,842$18,934▼ $16,908
Land, Buildings, and Equipment, Net-$6,608-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$343,209$396,817▲ $53,608
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$6,814$19,914▲ $13,100
Total Liabilities$6,814$19,914▲ $13,100
Net Assets / Fund Balance
Unrestricted Net Assets$336,395$346,903▲ $10,508
Temporarily Rstr Net Assets-$30,000-
Total Net Assets Fund Balance$336,395$376,903▲ $40,508
Total Liabilities and Net Assets / Fund Balance$343,209$396,817▲ $53,608

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,608$3,304$9,912
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beverly KracherSctry/Exec. DirectorPT$37,475$37,475

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$448,715
Program Service Revenue
$31,561
Investment Income
$48
Other Revenue
$1,059
All Other Contributions
$448,715
Change in Net Assets
$40,508

Audited Revenue Reconciliation

Revenue per Audited Statements
$481,383
Total Revenue per Audited Statements
$481,383
Total Revenue per Form 990
$481,383
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$312,193
Other Expenses$128,682
Total Fundraising Expense$39,269
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$89,479$103,595$34,879$227,953
Current Officers, Directors, Trustees, and Key Employees$37,475--$37,475
All Other Expenses$19,870$10,316$1,465$31,651
Payroll Taxes-$27,026-$27,026
Depreciation Depletion-$20,213-$20,213
Other Employee Benefits-$19,739-$19,739
Other Expenses$5,000$2,500$2,500$10,000
Fees for Services Accounting-$8,027-$8,027
Advertising$5,809--$5,809
Information Technology$1,636$2,875-$4,511
Travel$197$1,702-$1,899
Total Functional Expenses$200,803$200,803$39,269$440,875

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$440,875
Total Expenses per Audited Statements$440,875
Total Expenses per Form 990$440,875
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Board member david brown, president and ceo of greater omaha chamber of commerce, has business relationships with all companies represented by board members, as each company represented by board members of the organization is also a member of the greater omaha chamber of commerce.board member anthony hendrickson is the dean of the college of business administration at creighton university. Many board members and companies affiliated with board members are financial supporters of creighton university through donations.board member jim hegarty, president and ceo of the better business bureau, has business relationships with multiple other companies represented by board members, as several companies represented by board members are also members of the better business bureau.board member sherrye hutcherson, vice president of omaha public power district, has business relationships with all other board members, in that all companies represented by other board members use omaha public power district for electric utility services.board member sarah waldman, vice president of blue cross blue shield of nebraska, has business relationships with several other board members, in that several companies represented by other board members utilize blue cross blue shield of nebraska to provide health insurance coverage for employees.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft copy of the form 990 is provided to the executive board for review prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All board members are required by the policy to annual disclose any potential conflicts of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The executive director position is compensated jointly by the organization and by the robert daugherty ethics chair at the creighton university college of business. To establish the executive director's compensation for services performed for the organization, the organization has used surveys and comparability data which has been reviewed by the independent members of the board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents are made available upon request.

Filing and Contact Details

Filer

EIN
74-3244900
Phone
4022802235

Signing Officer

Name
Dennis Wiederholt
Title
Treasurer
Signed
2014-10-16
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
Ne
Voting Board Members
17
Independent Board Members
16
Employees
19

Preparer

Preparer
Deyna C Rouse
Phone
4024968800
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization follows the provisions of FASB Codification Topic 740-10 related to uncertain income tax positions. Management believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain positions that are material to the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt14Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Chairman
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IRS990/FormationYr02007
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
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IRS990/IRPDocumentCnt04
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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Business Ethics Alliance is a collaboration of organizations that lead in developing awareness, understanding, training, and measures necessary to engage organizational compliance, ethical practices, and an ethical climate throughout the business community.
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019739
IRS990/OtherEmployeeBenefitsGrp/TotalAmt019739
IRS990/OtherExpensesGrp/Desc0Meals
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc2Graphic Design
IRS990/OtherExpensesGrp/Desc3Education Expenses
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IRS990/OtherExpensesGrp/FundraisingAmt12500
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01440
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13370
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22500
IRS990/OtherExpensesGrp/ProgramServicesAmt018921
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IRS990/OtherExpensesGrp/ProgramServicesAmt211348
IRS990/OtherExpensesGrp/ProgramServicesAmt35000
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IRS990/OtherExpensesGrp/TotalAmt114438
IRS990/OtherExpensesGrp/TotalAmt211773
IRS990/OtherExpensesGrp/TotalAmt310000
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt089479
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PYSalariesCompEmpBnftPaidAmt0146555
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0307817
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0337667
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0183077
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0265525
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01542801
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt094
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0178
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0324
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0441
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01085
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89040
IRS990ScheduleA/PublicSupportPY170Pct00.91310
IRS990ScheduleA/PublicSupportTotal170Amt01374667
IRS990ScheduleA/SubstantialContributorsTotAmt0168134
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0307817
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0337667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0183077
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0265525

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.21$2.62$3.43$4.29$0.86
2023Summary only. Only limited summary data is available for this year.$3.62$0.14$3.47$2.87$4.99$2.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.59$0.32$5.27$5.42$6.16$0.74
2021Summary only. Only limited summary data is available for this year.$5.67$0.26$5.41$5.67$6.53$0.86
2020Summary only. Only limited summary data is available for this year.$5.72$0.20$5.52$7.22$6.69$0.53
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.04$0.35$4.69$5.80$6.59$0.79
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$0.34$4.36$5.86$5.67$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.64$0.17$3.47$5.82$4.93$0.88
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.28$1.86$4.88$5.75$0.87
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.26$1.74$4.96$5.17$0.21
2014Detailed filing. Detailed filing data is available for this year.$2.12$0.16$1.95$5.08$6.90$1.81
2013Detailed filing. Detailed filing data is available for this year.$3.97$0.20$3.77$4.81$4.41$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$0.07$3.36$3.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.38$0.19$3.20$2.76
Peer Organizations

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