Civic Intelligence

Lincoln Youth Complex

990 • Fiscal year 2022 • EIN 87-1032872

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 18, 2023

Organization ProfileLINCOLNYOUTHCOMPLEX.COM
5934 S 56th St Ste ALincoln, NE 68516

(402) 440-6070

Siviq Scores

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

Liabilities / Assets

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

9th percentile

0.01x

Higher debt load relative to revenue than 9% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

97th percentile

92%

Higher net margin than 97% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

94th percentile

71%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

15th percentile

-24%

Faster revenue growth than 15% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$12,119,710

Up $5,013,514 (+71%) from 2021

Net Assets

Up

$12,068,778

Up $4,964,388 (+70%) from 2021

Liabilities

Up

$50,932

Up $49,126 (+2720%) from 2021

Revenue And Expenses
Liabilities / Revenue9th percentileNet Margin97th percentile

Revenue

Down

$5,396,775

Down $1,720,152 (-24%) from 2021

Expenses

Up

$432,387

Up $419,850 (+3349%) from 2021

Net Income

Down

$4,964,388

Down $2,140,002 (-30%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$40M$30M$20M$10M$0Assets 2021: $7,106,196Liabilities 2021: $1,806Net Assets 2021: $7,104,3902021Assets 2022: $12,119,710Liabilities 2022: $50,932Net Assets 2022: $12,068,7782022Assets 2023: $19,303,553Liabilities 2023: $567,434Net Assets 2023: $18,736,1192023Assets 2024: $37,500,653Liabilities 2024: $6,322,617Net Assets 2024: $31,178,0362024

Highlighted filing

2022

Assets$12,119,710
Liabilities$50,932
Net Assets$12,068,778
Open 2022 Filing

Operations Trend

Revenue Growth15th percentile

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

$15M$10M$5.0M$0Revenue 2021: $7,116,927Expenses 2021: $12,537Net Income 2021: $7,104,3902021Revenue 2022: $5,396,775Expenses 2022: $432,387Net Income 2022: $4,964,3882022Revenue 2023: $7,008,633Expenses 2023: $341,292Net Income 2023: $6,667,3412023Revenue 2024: $12,983,588Expenses 2024: $541,671Net Income 2024: $12,441,9172024

Highlighted filing

2022

Revenue$5,396,775
Expenses$432,387
Net Income$4,964,388
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 18, 2023
Return Version
2022v5.0
Gross Receipts
$5,396,775
Mission and Program Overview

Mission

To promote, support, and educate youth through the construction and operation of a multi-sport complex, with an emphasis on softball and baseball, as well as any other charitable purposes as determined by the board of directors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$5,876,927$8,834,197▲ $2,957,270
Cash and Non-Interest-Bearing Accounts$1,229,269$2,901,325▲ $1,672,056
Prepaid Expenses and Deferred Charges-$2,318-
Total Assets$7,106,196$12,119,710▲ $5,013,514
Other Assets Total$0$381,870▲ $381,870
Liabilities
Accounts Payable and Accrued Expenses$1,806$50,932▲ $49,126
Total Liabilities$1,806$50,932▲ $49,126
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,876,927$8,904,401▲ $3,027,474
Net Assets Without Donor Restrictions$1,227,463$3,164,377▲ $1,936,914
Total Net Assets Fund Balance$7,104,390$12,068,778▲ $4,964,388
Total Liabilities and Net Assets / Fund Balance$7,106,196$12,119,710▲ $5,013,514
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

NameTitle
Brad KorellPresident
Charlie MeyerVice President
Charlie ColonDirector
Dan MarvinDirector
Darin ErstadDirector
Ira ZeffDirector
Jeff MaulDirector
Rich ClaussenDirector
Sandra WashingtonDirector
Cori VokounSecretary
Don HerzTresurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,387,323
Program Service Revenue
$0
Investment Income
$9,452
Other Revenue
$0
All Other Contributions
$887,323
Change in Net Assets
$4,964,388

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,024,046
Revenue Not Reported on Financial Statements
$372,729
Revenue Not Reported on Form 990
$7,117,373
Other Revenue Adjustments
$372,729
Total Revenue per Audited Statements
$12,141,419
Total Revenue per Form 990
$5,396,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$432,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal-$34,123-$34,123
Fees for Services Accounting-$3,900-$3,900
Other Expenses$21,619$1-$1
Total Functional Expenses$394,348$38,039$0$432,387

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$432,387
Expenses Not Reported on Financial Statements$372,729
Other Expense Adjustments$372,729
Total Expenses per Audited Statements$72,641
Expenses per Audited Statements$59,658
Expenses Not Reported on Form 990$12,983
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 A, Line 8B

“There are no committees with authority to act on behalf of the governing body.”

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

“The organization reviews the form 990 at their annual meeting.”

Form 990, Part VI, Section C, Line 19

“Documents made available upon request.”

Filing and Contact Details

Filer

Filer Name
Lincoln Youth Complex
EIN
87-1032872
Phone
4024406070
Address
5934 S 56TH ST STE A, LINCOLN, NE 68516

Signing Officer

Name
Don Herz
Title
Officer
Phone
4024362669
Signed
2023-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Herz
Formed
2021
Legal Domicile
Ne
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

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 executive committee reviews the audited financial statements.”

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. As such, income earned in the performance of its exempt purpose is not subject to income tax. Any income earned through unrelated business activities is subject to income tax at normal corporate rates. For the year ended december 31, 2022, the organization had no tax liability on unrelated business activity. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Revenue included in 18-month audit for 2021”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Present value discount netted with revenue on the audited financial stmt”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Expenses included in 18-month audit for 2021”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Present value discount netted with revenue on the audited financial stmt”

Raw XML Appendix385 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, INCOME EARNED IN THE PERFORMANCE OF ITS EXEMPT PURPOSE IS NOT SUBJECT TO INCOME TAX. ANY INCOME EARNED THROUGH UNRELATED BUSINESS ACTIVITIES IS SUBJECT TO INCOME TAX AT NORMAL CORPORATE RATES. FOR THE YEAR ENDED DECEMBER 31, 2022, THE ORGANIZATION HAD NO TAX LIABILITY ON UNRELATED BUSINESS ACTIVITY. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REVENUE INCLUDED IN 18-MONTH AUDIT FOR 2021
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PRESENT VALUE DISCOUNT NETTED WITH REVENUE ON THE AUDITED FINANCIAL STMT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3EXPENSES INCLUDED IN 18-MONTH AUDIT FOR 2021
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4PRESENT VALUE DISCOUNT NETTED WITH REVENUE ON THE AUDITED FINANCIAL STMT
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0432387
IRS990ScheduleD/TotalRevenuePerForm990Amt05396775
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt012141419
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt072641
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REVIEWS THE FORM 990 AT THEIR ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE COMMITTEE REVIEWS THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
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 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07106196
IRS990/TotalAssetsEOYAmt012119710
IRS990/TotalAssetsGrp/BOYAmt07106196
IRS990/TotalAssetsGrp/EOYAmt012119710
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05387323
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038039
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0394348
IRS990/TotalFunctionalExpensesGrp/TotalAmt0432387
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01806
IRS990/TotalLiabilitiesEOYAmt050932
IRS990/TotalLiabilitiesGrp/BOYAmt01806
IRS990/TotalLiabilitiesGrp/EOYAmt050932
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07104390
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012068778
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0394348
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt09452
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05396775
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07106196
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012119710
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05934 S 56TH ST STE A
IRS990/USAddress/CityNm0LINCOLN
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068516
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0LINCOLNYOUTHCOMPLEX.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DON HERZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum04024362669
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINCOLN YOUTH COMPLEX
ReturnHeader/Filer/BusinessNameControlTxt0LINC
ReturnHeader/Filer/EIN0871032872
ReturnHeader/Filer/PhoneNum04024406070
ReturnHeader/Filer/USAddress/AddressLine1Txt05934 S 56TH ST STE A
ReturnHeader/Filer/USAddress/CityNm0LINCOLN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068516
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/PreparationDt02023-09-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRYSTAL L SIEBRANDT CPA CFE CGMA
ReturnHeader/ReturnTs02023-09-22T12:43:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HERZ
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,119,710
Liabilities
$50,932
Net assets
$12,068,778
Revenue
$5,396,775
Expenses
$432,387
Net income
$4,964,388
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.5$6.32$31.2$13.0$0.54$12.4
2023Detailed filing. Detailed filing data is available for this year.$19.3$0.57$18.7$7.01$0.34$6.67
2022Detailed filing. Detailed filing data is available for this year.$12.1$0.05$12.1$5.40$0.43$4.96
2021Detailed filing. Detailed filing data is available for this year.$7.11$0.00$7.10$7.12$0.01$7.10