Civic Intelligence

Nebraska State Council Mcgivney Foundation

990 • Fiscal year 2019 • EIN 81-0710030

Jul 01, 2018 to Jun 30, 2019 • Filed on May 06, 2020

C/O Lou Gasper 1847 Harrison AvenueLincoln, NE 68502

(402) 440-3028

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

95th percentile

66%

Higher net margin than 95% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

67th percentile

12%

Faster asset growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

35th percentile

-2.9%

Faster revenue growth than 35% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$683,215

Up $70,837 (+12%) from 2018

Net Assets

Up

$683,215

Up $70,837 (+12%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$77,707

Down $2,303 (-2.9%) from 2018

Expenses

Up

$26,257

Up $8,926 (+52%) from 2018

Net Income

Down

$51,450

Down $11,229 (-18%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2017: $549,699Liabilities 2017: $0Net Assets 2017: $549,6992017Assets 2018: $612,378Liabilities 2018: $0Net Assets 2018: $612,3782018Assets 2019: $683,215Liabilities 2019: $0Net Assets 2019: $683,2152019Assets 2020: $699,151Liabilities 2020: $0Net Assets 2020: $699,1512020Assets 2021: $853,751Liabilities 2021: $0Net Assets 2021: $853,7512021Assets 2022: $769,333Liabilities 2022: $0Net Assets 2022: $769,3332022Assets 2023: $832,648Liabilities 2023: $0Net Assets 2023: $832,6482023Assets 2024: $905,868Liabilities 2024: $0Net Assets 2024: $905,8682024

Highlighted filing

2019

Assets$683,215
Liabilities$0
Net Assets$683,215

Operations Trend

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

$100K$50K$0Revenue 2017: $88,268Expenses 2017: $14,931Net Income 2017: $73,3372017Revenue 2018: $80,010Expenses 2018: $17,331Net Income 2018: $62,6792018Revenue 2019: $77,707Expenses 2019: $26,257Net Income 2019: $51,4502019Revenue 2020: $30,523Expenses 2020: $17,276Net Income 2020: $13,2472020Revenue 2021: $45,258Expenses 2021: $33,454Net Income 2021: $11,8042021Revenue 2022: $26,927Expenses 2022: $20,076Net Income 2022: $6,8512022Revenue 2023: $31,901Expenses 2023: $24,871Net Income 2023: $7,0302023Revenue 2024: $27,788Expenses 2024: $16,209Net Income 2024: $11,5792024

Highlighted filing

2019

Revenue$77,707
Expenses$26,257
Net Income$51,450
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 6, 2020
Return Version
2018v3.1
Gross Receipts
$77,707
Mission and Program Overview

Mission

Gives aid to widows, orphans, the sick, and the poor.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$553,812$584,159▲ $30,347
Savings and Temporary Cash Investments$7,409$12,867▲ $5,458
Cash and Non-Interest-Bearing Accounts$505$507▲ $2
Total Assets$612,378$683,215▲ $70,837
Other Assets Total$50,652$85,682▲ $35,030
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$532,549$572,156▲ $39,607
Temporarily Rstr Net Assets$71,606$98,115▲ $26,509
Unrestricted Net Assets$8,223$12,944▲ $4,721
Total Net Assets Fund Balance$612,378$683,215▲ $70,837
Total Liabilities and Net Assets / Fund Balance$612,378$683,215▲ $70,837

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$85,682--
Other Securities$584,159--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$532,549$4,577▲ $35,030-$572,156
2017$507,071$21,960▲ $3,518-$532,549
2016-$502,409▲ $4,662-$507,071
Compensation and Service Providers

Board Members and Trustees

NameTitle
Don FernedingDirector
Father Ken BorowiakDirector
Kevin PfeiferDirector
Mark DwyerDirector
Mike SchaefferDirector
Neil PfeiferDirector
Ray GuggenbergerDirector
Tony SwansonDirector
John SvobodaAdvocate
Anthony HergottImmediate Past State Deputy
Mark BorytskySecretary
Louis GasperState Deputy
Matthew RichardsonTreasurer
Robert WolfWarden
Revenue and Support

Revenue Composition

Contributions and Grants
$27,777
Program Service Revenue
$0
Investment Income
$14,900
Other Revenue
$35,030
All Other Contributions
$27,777
Change in Net Assets
$51,450

Audited Revenue Reconciliation

Revenue per Audited Statements
$77,707
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$19,387
Total Revenue per Audited Statements
$97,094
Total Revenue per Form 990
$77,707
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,557
Grants and Similar Amounts Paid$12,700
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$12,700--$12,700
Fees for Services Management$8,393--$8,393
Fees for Services Accounting$1,900$1,900-$3,800
Office Expenses-$806-$806
Other Expenses$121--$121
Total Functional Expenses$23,551$2,706$0$26,257

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$26,257
Total Expenses per Audited Statements$26,257
Total Expenses per Form 990$26,257
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
St Benedict CenterSchuyler, NE501(c)(3)Operating Support$6,700
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
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 B, Line 11B

The organization engages a cpa firm to prepare the form 990. The completed form 990 is reviewed by the organization's treasurer and approved by the board before it is filed.

Form 990, Part VI, Section C, Line 19

Upon request to the foundation, the foundation will provide it's governing documents and annual financial statements.

Filing and Contact Details

Filer

Filer Name
Nebraska State Council
EIN
81-0710030
Phone
4024403028
Address
C/O LOU GASPER 1847 HARRISON AVENUE, LINCOLN, NE 68502

Signing Officer

Name
Louis Gasper
Title
State Deputy
Phone
4024403028
Signed
2020-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louis Gasper
Formed
2015
Legal Domicile
Ne
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
0

Preparer

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

Additional Explanations

FORM 990, PART XII, LINE 1:

MODIFIED-CASH BASIS.

FORM 990, PART XII, LINE 2C:

The state officers and directors approves the audited financial statements and form 990. This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The foundation has adopted the provisions of fasb asc 740-10, "accounting for uncertain tax positions." the foundation continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The foundation 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.

PART V, LINE 4:

The primary purpose of this fund is to serve as an endowment fund to receive donor contributions, from the general public, which are invested in perpetuity. The foundation's investment income and earnings are available to be used to provide grants to charitable projects and for other good works.

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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/GrossInvestmentIncome170Grp/CurrentTaxYearAmt014900
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt053774
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt038717
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0107391
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt035030
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03518
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04662
IRS990ScheduleA/OtherIncome170Grp/TotalAmt043210
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt095880
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt027777
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt022718
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt044889
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0496
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt095880
IRS990ScheduleA/TotalSupportAmt0246481
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0532549
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt04577
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0572156
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt035030
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0507071
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt021960
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0532549
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03518
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0502409
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0507071
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04662
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt026257
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt019387
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt085682
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CASH SURRENDER VALUE OF LIFE INSURANCE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0584159
IRS990ScheduleD/OtherSecuritiesGrp/Desc0OTHER INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt019387
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt077707
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10, "ACCOUNTING FOR UNCERTAIN TAX POSITIONS." THE FOUNDATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE FOUNDATION 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/ExplanationTxt1THE PRIMARY PURPOSE OF THIS FUND IS TO SERVE AS AN ENDOWMENT FUND TO RECEIVE DONOR CONTRIBUTIONS, FROM THE GENERAL PUBLIC, WHICH ARE INVESTED IN PERPETUITY. THE FOUNDATION'S INVESTMENT INCOME AND EARNINGS ARE AVAILABLE TO BE USED TO PROVIDE GRANTS TO CHARITABLE PROJECTS AND FOR OTHER GOOD WORKS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART V, LINE 4:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt085682
IRS990ScheduleD/TotalBookValueSecuritiesAmt0584159
IRS990ScheduleD/TotalExpensesPerForm990Amt026257
IRS990ScheduleD/TotalRevenuePerForm990Amt077707
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt097094
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt026257
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt06700
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0OPERATING SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ST BENEDICT CENTER
IRS990ScheduleI/RecipientTable/RecipientEIN0470803755
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01126 RD I
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SCHUYLER
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NE
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd068661
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE STATE OFFICERS AND DIRECTORS REVIEW AND APPROVE ALL APPLICATIONS FOR ASSISTANCE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ENGAGES A CPA FIRM TO PREPARE THE FORM 990. THE COMPLETED FORM 990 IS REVIEWED BY THE ORGANIZATION'S TREASURER AND APPROVED BY THE BOARD BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST TO THE FOUNDATION, THE FOUNDATION WILL PROVIDE IT'S GOVERNING DOCUMENTS AND ANNUAL FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MODIFIED-CASH BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE STATE OFFICERS AND DIRECTORS APPROVES THE AUDITED FINANCIAL STATEMENTS AND FORM 990. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KNIGHTS OF COLUMBUS NEBRASKA STATE COUNCIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237380798
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (C)(8)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FRATERNAL SERVICES FOR MALE MEMBERSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt016107 WAKELEY STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0OMAHA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd068118
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt071606
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt098115
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0612378
IRS990/TotalAssetsEOYAmt0683215
IRS990/TotalAssetsGrp/BOYAmt0612378

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