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Nonprofiteer
← IMMANUEL COMMUNITY VISION FOUNDATION

Form 990 for tax year 2024

Filed by IMMANUEL COMMUNITY VISION FOUNDATION.

Totals

Total revenue
$3,067,780
Total expenses
$3,758,772
Contributions and grants received
$0
Grants paid
$3,158,240
Program service revenue
$0
Investment income
$3,067,780
Other revenue
$0
Total assets, end of year
$88,885,746
Total liabilities, end of year
$357,619
Net assets or fund balances, end of year
$88,528,127
Program services expenses (Part IX)
$3,158,240
Management and general expenses
$600,532
Fundraising expenses
$0
Program service expenses (Part III)
$3,158,240

Program services were 84.0% 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.

  • 3 · Investment income

    total $1,169,275 · excluded $1,169,275

  • 7a · Gross sales of assets other than inventory

    securities $1,898,505

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

    securities $0

  • 7c · Gain or loss

    securities $1,898,505

  • 7d · Net gain or loss

    total $1,898,505 · excluded $1,898,505

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,158,240 · program services $3,158,240

  • 7 · Other salaries and wages

    total $186,432 · management and general $186,432

  • 8 · Pension plan contributions

    total $8,741 · management and general $8,741

  • 9 · Other employee benefits

    total $40,732 · management and general $40,732

  • 10 · Payroll taxes

    total $11,110 · management and general $11,110

  • 11c · Fees: accounting

    total $23,359 · management and general $23,359

  • 11f · Fees: investment management

    total $308,820 · management and general $308,820

  • 11g · Fees: other

    total $3,258 · management and general $3,258

  • 12 · Advertising and promotion

    total $499 · management and general $499

  • 13 · Office expenses

    total $1,483 · management and general $1,483

  • 14 · Information technology

    total $7,350 · management and general $7,350

  • 16 · Occupancy

    total $6,157 · management and general $6,157

  • 17 · Travel

    total $1,540 · management and general $1,540

  • 23 · Insurance

    total $1,051 · management and general $1,051

Balance sheet

Part X, book values.

  • 4 · Accounts receivable

    end of year $1,500,000

  • 11 · Investments: publicly traded securities

    beginning of year $43,919,486 · end of year $47,004,882

  • 12 · Investments: other securities

    beginning of year $39,005,889 · end of year $40,380,864

  • 17 · Accounts payable and accrued expenses

    beginning of year $81,961 · end of year $86,531

  • 25 · Other liabilities

    beginning of year $380,901 · end of year $271,088

  • 27 · Net assets without donor restrictions

    beginning of year $82,462,513 · end of year $88,528,127

Mission and programs · 2024

Mission

RECOGNIZING THAT ALL WE HAVE COMES FROM GOD, WE HAVE BEEN CALLED TO BE FAITHFUL AND COURAGEOUS STEWARDS OF GOD'S RESOURCES. FOLLOWING CHRIST'S CALL TO SERVE, WE WILL MEET THE PHYSICAL, EMOTIONAL AND SPIRITUAL NEEDS OF SENIORS; RESPOND TO NEEDS IN COMMUNITY HEALTH; AND SUPPORT THE MINISTRY OF THE CHURCH.

Activities or mission (Part I)

TO HOLD, INVEST AND DISBURSE GIFTS, GRANTS, CONTRIBUTIONS AND FUNDS IN A MANNER THAT SUPPORTS THE PURPOSES AND ACTIVITIES OF THE SUPPORTED ORGANIZATIONS AND TO RECOGNIZE AND PROMOTE THE CORPORATION'S LUTHERAN HERITAGE AND THE MISSION AND PURPOSES OF THE NEBRASKA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA IN ITS WORKS.

  • TO HOLD, INVEST AND DISBURSE GIFTS, GRANTS, CONTRIBUTIONS AND FUNDS IN A MANNER THAN SUPPORTS THE PURPOSES AND ACTIVITIES OF THE SUPPORTED ORGANIZATIONS AND COMMUNITY CHARITABLE ORGANIZATIONS WHOSE MISSIONS ALIGN WITH IMMANUEL.

    Expenses $3,158,240 · Grants $3,158,240

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • ERIC N GURLEY

    PRESIDENT & CEO

    Total calculated
    $975,831
    From this org
    $0
    From related orgs
    $695,171
    Other
    $280,660
    Hours/week
    2 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $567,083 related
    Bonus
    $0 + $119,734 related
    Other
    $0 + $8,354 related
    Deferred
    $0 + $248,160 related
    Nontaxable benefits
    $0 + $33,650 related
    Filer's total
    $0 + $976,981 related

  • SCOTT BEAR

    CFO & TREASURER

    Total calculated
    $401,217
    From this org
    $0
    From related orgs
    $363,626
    Other
    $37,591
    Hours/week
    2 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $278,297 related
    Bonus
    $0 + $76,975 related
    Other
    $0 + $8,354 related
    Deferred
    $0 + $17,032 related
    Nontaxable benefits
    $0 + $21,559 related
    Filer's total
    $0 + $402,217 related

  • BRIAN MAAS

    VP OF MISSION AND SPIRITUAL CARE

    Total calculated
    $227,333
    From this org
    $0
    From related orgs
    $143,322
    Other
    $84,011
    Hours/week
    1 + 47 related

    Schedule J breakdown matched by us

    Base
    $0 + $107,567 related
    Bonus
    $0 + $35,755 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $84,580 related
    Filer's total
    $0 + $227,902 related

  • KELLE SCOTT

    CONTROLLER

    Total calculated
    $205,928
    From this org
    $0
    From related orgs
    $177,007
    Other
    $28,921
    Hours/week
    1 + 47 related

    Schedule J breakdown matched by us

    Base
    $0 + $161,887 related
    Bonus
    $0 + $15,120 related
    Other
    $0
    Deferred
    $0 + $9,649 related
    Nontaxable benefits
    $0 + $20,109 related
    Filer's total
    $0 + $206,765 related

  • MARTIN SMTIH

    DIRECTOR OF FINANCE

    Total calculated
    $200,917
    From this org
    $0
    From related orgs
    $166,105
    Other
    $34,812
    Hours/week
    1 + 47 related

    Schedule J breakdown matched by us

    Base
    $0 + $149,803 related
    Bonus
    $0 + $16,302 related
    Other
    $0
    Deferred
    $0 + $10,618 related
    Nontaxable benefits
    $0 + $24,403 related
    Filer's total
    $0 + $201,126 related

  • EMILY TONNIGES

    EXECUTIVE DIRECTOR

    Total calculated
    $147,183
    From this org
    $0
    From related orgs
    $124,395
    Other
    $22,788
    Hours/week
    20 + 20 related

  • CINDY ALLOWAY

    CHAIR

    Total calculated
    $0
    Hours/week
    0.25 + 3 related

  • MARY PARKER

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.25 + 3 related

  • DARA TROUTMAN

    SECRETARY/ TREASURER

    Total calculated
    $0
    Hours/week
    0.25

  • MARY BALLUFF

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 3.3 related

  • STEVEN BULLOCK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 3 related

  • REV KATHY GERKING

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • BRUCE PLATH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • REV E JON BENSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 3 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

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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
THE COMPENSATED OFFICERS ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THE BOARD'S EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE TO REVIEW AND APPROVE THE TOTAL COMPENSATION FOR ERIC GURLEY, AND TO APPROVE THE BONUS PLAN AND PAYOUT OF BONUSES TO THE LEADERSHIP TEAM. THE COMPENSATION COMMITTEE USES AN INDEPENDENT COMPENSATION CONSULTANT TO HELP SET SALARIES AND BENEFITS.
PART I, LINE 4B
ERIC N. GURLEY, PRESIDENT & CEO, PARTICIPATED IN AN ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN AND DEFERRED COMPENSATION PLAN THAT MEET THE REQUIREMENTS OF SECTIONS 409A AND 457(F). BOTH PLANS ARE SPONSORED BY IMMANUEL. AS OF DECEMBER 31, 2024, ERIC GURLEY'S DEFERRED COMPENSATION ACCOUNT WAS CREDITED WITH $223,760. PREMIUMS OF $157,474 WERE PAID FOR THE ENDORSEMENT SPLIT-DOLLAR LIFE INSURANCE PLAN POLICY. UNDER THE PLAN, IMMANUEL ENDORSES TO ERIC GURLEY THE RIGHT TO DESIGNATE A BENEFICIARY FOR THE PORTION OF THE DEATH BENEFIT IN EXCESS OF THE GREATER OF THE CASH SURRENDER VALUE OR PREMIUMS PAID. THE VALUE OF THAT RIGHT, WHICH WAS INCLUDED IN ERIC GURLEY'S REPORTABLE COMPENSATION, WAS $3,474. AS OF JUNE 30, 2025, THE DEATH BENEFIT IN EXCESS OF PREMIUMS PAID WAS $2,593,043.
PART I, LINE 6
THE ORGANIZATION DOES NOT PAY OR ACCRUE ANY COMPENSATION BASED ON THE REVENUES OR THE NET EARNINGS OF THE ORGANIZATION OR ANY RELATED ORGANIZATION. HOWEVER, A SMALL PERCENTAGE OF THE BONUSES PAID TO ERIC GURLEY, SCOTT BEAR, KELLE SCOTT, MARTIN SMITH, BRIAN MAAS, AND EMILY TONNIGES IS BASED ON AN OPERATING MARGIN CALCULATION OF IMMANUEL AND OTHER RELATED TAX-EXEMPT ORGANIZATIONS.

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

The 10 largest by cash amount. The API serves every itemized grant.

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
2024
Filed
12 May 2026
IRS schema version
2024v5.5
Source object
202601329349304380

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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