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Nonprofiteer
← EASTERSEALS NEBRASKA

Form 990 for tax year 2023

Filed by EASTERSEALS NEBRASKA.

Totals

Total revenue
$1,832,679
Total expenses
$2,051,853
Contributions and grants received
$1,018,811
Grants paid
$300,094
Program service revenue
$706,575
Investment income
$107,293
Other revenue
$0
Total assets, end of year
$4,117,902
Total liabilities, end of year
$2,049,215
Net assets or fund balances, end of year
$2,068,687
Program services expenses (Part IX)
$1,927,671
Management and general expenses
$124,182
Fundraising expenses
$0
Program service expenses (Part III)
$1,927,671

Program services were 93.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $466,452

  • 1f · All other contributions, gifts and grants

    $552,359

  • 2a · Program service revenue: CAMP & EDUCATION

    total $698,462 · related or exempt $698,462

  • 2b · Program service revenue: PRIVATE PAY - CAMPERSH

    total $8,113 · related or exempt $8,113

  • 3 · Investment income

    total $82,118 · excluded $82,118

  • 7a · Gross sales of assets other than inventory

    securities $135,767

  • 7b · Less cost or other basis and sales expenses

    securities $110,592

  • 7c · Gain or loss

    securities $25,175

  • 7d · Net gain or loss

    total $25,175 · excluded $25,175

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $300,094 · program services $300,094

  • 7 · Other salaries and wages

    total $838,507 · program services $780,288 · management and general $58,219

  • 8 · Pension plan contributions

    total $17,506 · program services $16,205 · management and general $1,301

  • 9 · Other employee benefits

    total $107,801 · program services $99,791 · management and general $8,010

  • 10 · Payroll taxes

    total $58,241 · program services $53,914 · management and general $4,327

  • 11a · Fees: management

    total $406,045 · program services $406,045

  • 11b · Fees: legal

    total $2,929 · program services $2,929

  • 11d · Fees: lobbying

    total $30,000 · program services $30,000

  • 11g · Fees: other

    total $55,494 · program services $55,263 · management and general $231

  • 13 · Office expenses

    total $41,838 · program services $28,699 · management and general $13,139

  • 14 · Information technology

    total $16,733 · program services $16,358 · management and general $375

  • 16 · Occupancy

    total $78,626 · program services $74,126 · management and general $4,500

  • 17 · Travel

    total $21,671 · program services $21,671

  • 19 · Conferences, conventions and meetings

    total $20,809 · program services $20,809

  • 20 · Interest

    total $1,962 · program services $1,962

  • 22 · Depreciation, depletion and amortization

    total $1,213 · management and general $1,213

  • 24a · Other expenses: DUES & SUBSCRIPTIONS

    total $52,384 · program services $19,517 · management and general $32,867

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $275,689 · end of year $369,969

  • 2 · Savings and temporary cash investments

    beginning of year $1,168,185 · end of year $1,140,801

  • 3 · Pledges and grants receivable

    beginning of year $8,093 · end of year $12,155

  • 4 · Accounts receivable

    beginning of year $68,064 · end of year $86,663

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,755 · end of year $7,957

  • 10a · Land, buildings and equipment: cost or other basis

    $683,032

  • 10b · Land, buildings and equipment: accumulated depreciation

    $70,343

  • 10c · Land, buildings and equipment, net

    beginning of year $602,370 · end of year $612,689

  • 11 · Investments: publicly traded securities

    beginning of year $1,701,152 · end of year $1,887,668

  • 17 · Accounts payable and accrued expenses

    beginning of year $77,392 · end of year $96,049

  • 19 · Deferred revenue

    beginning of year $973,348 · end of year $826,529

  • 25 · Other liabilities

    beginning of year $667,531 · end of year $1,126,637

  • 27 · Net assets without donor restrictions

    beginning of year $1,722,669 · end of year $1,642,640

  • 28 · Net assets with donor restrictions

    beginning of year $400,368 · end of year $426,047

Mission and programs · 2023

Mission

EASTER SEALS NEBRASKA PROVIDES EXCEPTIONAL SERVICES TO HELP ENSURE ALL PEOPLE WITH DISABILITIES HAVE AN EQUAL OPPORTUNITY TO LIVE, LEARN, WORK AND PLAY.

Activities or mission (Part I)

TO ENSURE ALL PEOPLE WITH DISABILITIES AN EQUAL OPPORTUNITY TO LIVE, LEARN, WORK AND PLAY.

  • JOB TRAINING & EMPLOYMENT SERVICES - WORKFORCE DEVELOPMENT PROGRAMS THROUGH PARTNERSHIPS WITH UNIVERSITIES, STATE STAKEHOLDERS, FOUNDATIONS AND OTHER SERVICE PROVIDERS DELIVER STATEWIDE PROGRAMS INCLUDING, BUT NOT LIMITED TO: PROVIDING COMPREHENSIVE CASE MANAGEMENT AND REHABILITATION TECHNOLOGY SERVICES FOR FARM AND RANCH FAMILY MEMBERS AFFECTED BY MENTAL AND/OR PHYSICAL DISABILITIES; ASSISTING NEBRASKANS WITH DISABILITIES TO DEVELOP INDIVIDUALIZED PLANS TO REACH SELF-SUFFICIENCY THROUGH FULL USE OF STATE AND FEDERAL WORK INCENTIVE PROGRAMS AS WELL AS OTHER VOCATIONAL EVALUATION AND ASSESSMENT PROGRAM SERVICES; PLANNING AND MONITORING FOR JOB PLACEMENT AND WORK ADJUSTMENTS; TRAINING RECIPIENTS ON OCCUPATIONAL SKILLS TO ENTER OR RE-ENTER THE WORKFORCE; AND PROVIDING SCHOOL-TO-WORK TRANSITION PROGRAMS.

    Expenses $1,233,194 · Revenue $500,963

  • CAMPING, RESPITE, AND RECREATIONAL SERVICES - CAMP PROGRAMS PROVIDE OPPORTUNITIES FOR CHILDREN AND ADULTS WITH PHYSICAL AND COGNITIVE DISABILITIES TO MAKE FRIENDS, ACQUIRE NEW SKILLS OF INDEPENDENCE WHILE GIVING FAMILY AND CAREGIVERS A BREAK FROM 24/7 DAILY RESPONSIBILITIES OF CARE.

    Expenses $394,383 · Revenue $141,204

  • RURAL SOLUTIONS - HELPING FARMERS AND RANCHERS WHO HAVE SUSTAINED A DISABLING ILLNESS OR INJURY ATTAIN FINANCIAL SECURITY AND REACH THEIR FULL FUNCTIONAL CAPACITY, AND PROVIDE COMPREHENSIVE CASE MANAGEMENT AND REHABILITATION TECHNOLOGY SERVICES UNIQUE TO SELF-EMPLOYMENT AND RURAL INDEPENDENT LIVING SITUATIONS.

    Expenses $300,094 · Grants $300,094 · Revenue $64,408

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • James Summerfelt

    PRESIDENT & CEO THRU 9/23

    Total calculated
    $268,206
    From this org
    $0
    From related orgs
    $246,691
    Other
    $21,515
    Hours/week
    5 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $245,532 related
    Bonus
    $0
    Other
    $0 + $1,159 related
    Deferred
    $0 + $7,330 related
    Nontaxable benefits
    $0 + $14,185 related
    Filer's total
    $0 + $268,206 related

  • David Vanlandingham

    VP FINANCE/CFO

    Total calculated
    $182,450
    From this org
    $0
    From related orgs
    $169,894
    Other
    $12,556
    Hours/week
    5 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $168,749 related
    Bonus
    $0
    Other
    $0 + $1,145 related
    Deferred
    $0 + $5,266 related
    Nontaxable benefits
    $0 + $7,290 related
    Filer's total
    $0 + $182,450 related

  • Carole Patrick

    PRESIDENT & CEO

    Total calculated
    $161,188
    From this org
    $0
    From related orgs
    $149,238
    Other
    $11,950
    Hours/week
    5 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $148,547 related
    Bonus
    $0
    Other
    $0 + $691 related
    Deferred
    $0 + $4,660 related
    Nontaxable benefits
    $0 + $7,290 related
    Filer's total
    $0 + $161,188 related

  • Jason Hansen

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • Elizabeth Murphy

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • Richard Secor

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • Sean Winekauf

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 4 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
EASTER SEALS DOES NOT PAY COMPENSATION TO A CEO OR EXECUTIVE DIRECTOR. THE VISITING NURSE ASSOCIATION OF THE MIDLANDS (VNAM) PAYS THE COMPENSATION OF JAMES SUMMERFELT AND CAROLE PATRICK WHO SERVED AS THE TOP MANAGEMENT OFFICIALS OF EASTER SEALS. JAMES AND CAROLE ALSO SERVED AS CEO OF THE VISITING NURSE ASSOCIATION OF THE MIDLANDS. VNAM UTILIZED THE FOLLOWING FOR DETERMINING THEIR COMPENSATION: FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY AND APPROVAL BY THE BOARD.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
28 August 2024
IRS schema version
2023v5.1
Source object
202422419349301112

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