Civic Intelligence

South of Downtown Community Development

EIN 81-3999486 • 501(c)3 • Lincoln, NE

Profile

Enrich the quality of life for residents of near south and everett neighborhoods through collaboration, economic opportunties, and community development.

2530 Q StLincoln, NE 68503-3538

lincolnsouthdowntown.org

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.01x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

95th percentile

72%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

41st percentile

0.9%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

93rd percentile

105%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$3,401,764

Up $202,605 (+6.3%) from 2023

Liabilities

Down

$7,247

Down $230,062 (-97%) from 2023

Net Assets

Up

$3,394,517

Up $432,667 (+15%) from 2023

Revenue

Down

$603,207

Down $350,038 (-37%) from 2023

Expenses

Down

$170,540

Down $51,473 (-23%) from 2023

Net Income

Down

$432,667

Down $298,565 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2017: $124,069Liabilities 2017: $18,817Net Assets 2017: $105,2522017Assets 2018: $160,737Liabilities 2018: $17,769Net Assets 2018: $142,9682018Assets 2019: $254,688Liabilities 2019: $14,537Net Assets 2019: $240,1512019Assets 2020: $324,166Liabilities 2020: $19,639Net Assets 2020: $304,5272020Assets 2021: $3,409,044Liabilities 2021: $1,100,071Net Assets 2021: $2,308,9732021Assets 2022: $3,344,523Liabilities 2022: $1,113,905Net Assets 2022: $2,230,6182022Assets 2023: $3,199,159Liabilities 2023: $237,309Net Assets 2023: $2,961,8502023Assets 2024: $3,401,764Liabilities 2024: $7,247Net Assets 2024: $3,394,5172024

Highlighted filing

2024

Assets$3,401,764
Liabilities$7,247
Net Assets$3,394,517

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $279,600Expenses 2017: $174,348Net Income 2017: $105,2522017Revenue 2018: $292,329Expenses 2018: $254,613Net Income 2018: $37,7162018Revenue 2019: $401,439Expenses 2019: $304,256Net Income 2019: $97,1832019Revenue 2020: $413,156Expenses 2020: $348,780Net Income 2020: $64,3762020Revenue 2021: $2,368,616Expenses 2021: $364,170Net Income 2021: $2,004,4462021Revenue 2022: $143,400Expenses 2022: $221,755Net Income 2022: -$78,3552022Revenue 2023: $953,245Expenses 2023: $222,013Net Income 2023: $731,2322023Revenue 2024: $603,207Expenses 2024: $170,540Net Income 2024: $432,6672024

Highlighted filing

2024

Revenue$603,207
Expenses$170,540
Net Income$432,667

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 11, 2025
Return Version
2024v5.2
Gross Receipts
$603,207
Mission and Program Overview

Mission

Preserve the rich history and diversity of existing neighborhoods by developing cross sector collaborations and creating opportunities for community members to improve their quality of life

Enrich the quality of life for residents of near south and everett neighborhoods through collaboration, economic opportunties, and community development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,030,082$2,126,150▲ $96,068
Land, Buildings, and Equipment, Net$600,639$1,075,228▲ $474,589
Pledges and Grants Receivable$309,225$121,827▼ $187,398
Cash and Non-Interest-Bearing Accounts$251,151$74,062▼ $177,089
Prepaid Expenses and Deferred Charges$8,062$4,497▼ $3,565
Total Assets$3,199,159$3,401,764▲ $202,605
Liabilities
Accounts Payable and Accrued Expenses$237,309$7,247▼ $230,062
Total Liabilities$237,309$7,247▼ $230,062
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,002,571$2,000,000▼ $2,571
Net Assets Without Donor Restrictions$959,279$1,394,517▲ $435,238
Total Net Assets Fund Balance$2,961,850$3,394,517▲ $432,667
Total Liabilities and Net Assets / Fund Balance$3,199,159$3,401,764▲ $202,605

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$985,808$10,568$996,376
Land$89,420-$89,420
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kile JohnsonPresident
Jess GiesekeVice President
Chip DebuseDirector
Greg NewportDirector
Jon CarlsonDirector
Lisa JanssenDirector
Raina EngelhardDirector
Sourabh ChakrbortySecretary
Carina MccormickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$500,008
Program Service Revenue
$0
Investment Income
$96,068
Other Revenue
$7,131
All Other Contributions
$1,313
Change in Net Assets
$432,667

Audited Revenue Reconciliation

Revenue per Audited Statements
$603,207
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$603,207
Total Revenue per Form 990
$603,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,540
Total Fundraising Expense$4,656
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$50,641$29,506$2,653$82,800
Fees for Services Accounting$38,219$22,268$2,003$62,490
Depreciation Depletion$10,568--$10,568
Office Expenses$4,785--$4,785
Insurance$4,074$169-$4,243
Interest$4,049--$4,049
Information Technology$169$16-$185
Other Expenses$81$9-$90
Total Functional Expenses$113,894$51,990$4,656$170,540

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$170,540
Total Expenses per Audited Statements$170,540
Total Expenses per Form 990$170,540
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
Annual disclosure for covered persons
Yes
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
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, Section B, Line 11B

The 990 is distributed to the board for review prior to filing.

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

Each board member is required to sign an annual conflict of interest disclosure statement not more than 90 days from the start of the fiscal year. Failure to sign such statement results in suspension from the board until the statement is signed. Conflicts noted are monitored by the board president.

Form 990, Part VI, Section B, Line 15A

The executive director's compensation is determined by the executive committee. During the current year, there was no executive director.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
South of Downtown Community Development
EIN
81-3999486
Phone
4024777181
Address
2530 Q ST, LINCOLN, NE 68503-3538

Signing Officer

Name
Kile Johnson
Title
President
Phone
4024777181
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carina Mccormick
Formed
2017
Legal Domicile
Ne
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Hbe Llp
Address
7140 STEPHANIE LANE PO BOX 23110, LINCOLN, NE 68542-3110
Preparer
Krystal L Siebrandt CPA Cfe Cgma
Phone
4024234343
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of directors oversees the audit process and reviews and accepts the auditor report

Financial Statement Notes

PART X, LINE 2:

The organization has adopted the provisions of fasb asc 740-10, accounting for uncertain tax positions. The organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. The organization 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/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01048
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01048
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94070
IRS990ScheduleA/PublicSupportPY170Pct00.96280
IRS990ScheduleA/PublicSupportTotal170Amt03999626
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0500008
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0562611
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt053598
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02359077
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0524332
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03999626
IRS990ScheduleA/TotalSupportAmt04251789
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/BuildingsGrp/BookValueAmt0985808
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010568
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0996376
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0170540
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt089420
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt089420
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0603207
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10, ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION 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:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0170540
IRS990ScheduleD/TotalRevenuePerForm990Amt0603207
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0603207
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0170540
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER IS REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT NOT MORE THAN 90 DAYS FROM THE START OF THE FISCAL YEAR. FAILURE TO SIGN SUCH STATEMENT RESULTS IN SUSPENSION FROM THE BOARD UNTIL THE STATEMENT IS SIGNED. CONFLICTS NOTED ARE MONITORED BY THE BOARD PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE. DURING THE CURRENT YEAR, THERE WAS NO EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS OVERSEES THE AUDIT PROCESS AND REVIEWS AND ACCEPTS THE AUDITOR REPORT
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 B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03199159
IRS990/TotalAssetsEOYAmt03401764
IRS990/TotalAssetsGrp/BOYAmt03199159
IRS990/TotalAssetsGrp/EOYAmt03401764
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0500008
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04656
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051990
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0113894
IRS990/TotalFunctionalExpensesGrp/TotalAmt0170540
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0237309
IRS990/TotalLiabilitiesEOYAmt07247
IRS990/TotalLiabilitiesGrp/BOYAmt0237309
IRS990/TotalLiabilitiesGrp/EOYAmt07247
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02961850
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03394517
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0113894
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt096068
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07131
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0603207
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03199159
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03401764
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02530 Q ST
IRS990/USAddress/CityNm0LINCOLN
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd0685033538
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0LINCOLNSOUTHDOWNTOWN.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KILE JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04024777181
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH OF DOWNTOWN COMMUNITY DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
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ReturnHeader/Filer/PhoneNum04024777181
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd0685033538
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470677245
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HBE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07140 STEPHANIE LANE PO BOX 23110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINCOLN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0685423110
ReturnHeader/PreparerPersonGrp/PhoneNum04024234343
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRYSTAL L SIEBRANDT CPA CFE CGMA

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