Skip to content
Nonprofiteer
← EASTERSEALS NEBRASKA

Form 990 for tax year 2022

Filed by EASTERSEALS NEBRASKA.

Totals

Total revenue
$1,736,641
Total expenses
$1,923,883
Contributions and grants received
$975,718
Grants paid
$0
Program service revenue
$627,001
Investment income
$132,754
Other revenue
$1,168
Total assets, end of year
$3,841,308
Total liabilities, end of year
$1,718,271
Net assets or fund balances, end of year
$2,123,037
Program services expenses (Part IX)
$1,734,284
Management and general expenses
$189,599
Fundraising expenses
$0
Program service expenses (Part III)
$1,734,284

Program services were 90.1% 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.

  • 1a · Federated campaigns

    $50,000

  • 1e · Government grants (contributions)

    $492,904

  • 1f · All other contributions, gifts and grants

    $432,814

  • 2a · Program service revenue: CAMP & EDUCATION

    total $619,426 · related or exempt $619,426

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

    total $7,575 · related or exempt $7,575

  • 3 · Investment income

    total $64,125 · excluded $64,125

  • 7a · Gross sales of assets other than inventory

    securities $745,320

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

    securities $676,691

  • 7c · Gain or loss

    securities $68,629

  • 7d · Net gain or loss

    total $68,629 · excluded $68,629

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $1,168 · related or exempt $1,168

  • 11e · Other revenue, total

    $1,168

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $801,332 · program services $746,310 · management and general $55,022

  • 8 · Pension plan contributions

    total $16,969 · program services $15,706 · management and general $1,263

  • 9 · Other employee benefits

    total $111,940 · program services $103,610 · management and general $8,330

  • 10 · Payroll taxes

    total $56,162 · program services $51,983 · management and general $4,179

  • 11a · Fees: management

    total $403,768 · program services $403,768

  • 11c · Fees: accounting

    total $2,600 · management and general $2,600

  • 11g · Fees: other

    total $103,147 · program services $42,722 · management and general $60,425

  • 13 · Office expenses

    total $54,905 · program services $35,971 · management and general $18,934

  • 14 · Information technology

    total $3,250 · program services $3,087 · management and general $163

  • 16 · Occupancy

    total $43,378 · program services $38,195 · management and general $5,183

  • 17 · Travel

    total $13,504 · program services $13,504

  • 19 · Conferences, conventions and meetings

    total $20,524 · program services $20,524

  • 22 · Depreciation, depletion and amortization

    total $515 · management and general $515

  • 24a · Other expenses: MISCELLANEOUS EXPENSE

    total $235,308 · program services $235,308

  • 24b · Other expenses: DUES & SUBSCRIPTIONS

    total $56,581 · program services $23,596 · management and general $32,985

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $157,653 · end of year $275,689

  • 2 · Savings and temporary cash investments

    beginning of year $1,231,742 · end of year $1,168,185

  • 3 · Pledges and grants receivable

    beginning of year $10,578 · end of year $8,093

  • 4 · Accounts receivable

    beginning of year $64,071 · end of year $68,064

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,784 · end of year $17,755

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

    $671,500

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

    $69,130

  • 10c · Land, buildings and equipment, net

    beginning of year $153,171 · end of year $602,370

  • 11 · Investments: publicly traded securities

    beginning of year $2,501,414 · end of year $1,701,152

  • 17 · Accounts payable and accrued expenses

    beginning of year $71,057 · end of year $77,392

  • 19 · Deferred revenue

    beginning of year $911,555 · end of year $973,348

  • 25 · Other liabilities

    beginning of year $309,304 · end of year $667,531

  • 27 · Net assets without donor restrictions

    beginning of year $2,469,865 · end of year $1,722,669

  • 28 · Net assets with donor restrictions

    beginning of year $359,632 · end of year $400,368

Mission and programs · 2022

Mission

EASTERSEALS NEBRASKA PROVIDES EXCEPTIONAL SERVICES TO HELP ENSURE ALL PEOPLE WITH DISABILITIES HAVE 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 $1,185,090 · Revenue $445,373

  • 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 $378,999 · Revenue $125,535

  • 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 $170,195 · Revenue $57,261

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • James Summerfelt

    PRESIDENT & CEO

    Total calculated
    $353,035
    From this org
    $0
    From related orgs
    $322,046
    Other
    $30,989
    Hours/week
    5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $281,386 related
    Bonus
    $0 + $39,115 related
    Other
    $0 + $1,545 related
    Deferred
    $0 + $7,371 related
    Nontaxable benefits
    $0 + $23,618 related
    Filer's total
    $0 + $353,035 related

  • David Vanlandingham

    VP FINANCE/CFO

    Total calculated
    $183,463
    From this org
    $0
    From related orgs
    $165,941
    Other
    $17,522
    Hours/week
    5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $164,555 related
    Bonus
    $0
    Other
    $0 + $1,386 related
    Deferred
    $0 + $5,122 related
    Nontaxable benefits
    $0 + $12,400 related
    Filer's total
    $0 + $183,463 related

  • Jason Hansen

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 5 related

  • Elizabeth Murphy

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 5 related

  • Sean Winekauf

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 5 related

  • Richard Secor

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 5 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. VISITING NURSE ASSOCIATION OF THE MIDLANDS (VNAM) PAYS THE COMPENSATION OF JAMES SUMMERFELT WHO SERVES AS THE TOP MANAGEMENT OFFICIAL OF EASTER SEALS. HE ALSO SERVES AS CEO OF THE VISITING NURSE ASSOCIATION OF THE MIDLANDS. VNAM UTILIZED THE FOLLOWING FOR DETERMINING HIS 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
2022
Filed
24 October 2023
IRS schema version
2022v5.0
Source object
202322999349301727

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

The source document this was parsed from is served over the API, which is where bulk and document access live.