Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $157,423

• 1f · All other contributions, gifts and grants

  $280,006,623

• 1g · Noncash contributions included above

  $14,876,563

• 2f · All other program service revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $52,402,006 · unrelated business $4,561,749 · excluded $47,840,257

• 5 · Royalties

  total $43,830 · excluded $43,830

• 6a · Gross rents

  real property $206,306

• 6b · Less rental expenses

  real property $68,567

• 6c · Rental income or loss

  real property $137,739 · personal property $0

• 6d · Net rental income or loss

  total $137,739 · excluded $137,739

• 7a · Gross sales of assets other than inventory

  securities $432,291,374

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

  securities $352,021,026

• 7c · Gain or loss

  securities $80,270,348 · other assets $0

• 7d · Net gain or loss

  total $80,270,348 · excluded $80,270,348

• 11a · Other revenue: University Magazine

  total $7,291 · unrelated business $7,291

• 11d · All other revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $7,291

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $287,827,175 · program services $287,827,175

• 5 · Compensation of officers, directors and key employees

  total $1,268,328 · management and general $1,020,812 · fundraising $247,516

• 7 · Other salaries and wages

  total $19,953,215 · management and general $6,594,244 · fundraising $13,358,971

• 8 · Pension plan contributions

  total $1,700,863 · management and general $635,829 · fundraising $1,065,034

• 9 · Other employee benefits

  total $2,607,785 · management and general $927,400 · fundraising $1,680,385

• 10 · Payroll taxes

  total $1,499,613 · management and general $551,438 · fundraising $948,175

• 11a · Fees: management

  total $760,139 · management and general $760,139

• 11b · Fees: legal

  total $16,138 · management and general $16,138

• 11c · Fees: accounting

  total $140,850 · management and general $140,850

• 11e · Fees: professional fundraising services

  total $200,167 · fundraising $200,167

• 11f · Fees: investment management

  total $10,801,841 · management and general $10,801,841

• 11g · Fees: other

  total $294,941 · program services $0 · management and general $0 · fundraising $294,941

• 12 · Advertising and promotion

  total $2,793,566 · fundraising $2,793,566

• 13 · Office expenses

  total $236,902 · management and general $96,277 · fundraising $140,625

• 16 · Occupancy

  total $2,009,206 · management and general $816,541 · fundraising $1,192,665

• 17 · Travel

  total $652,332 · management and general $265,108 · fundraising $387,224

• 19 · Conferences, conventions and meetings

  total $447,445 · management and general $181,842 · fundraising $265,603

• 22 · Depreciation, depletion and amortization

  total $489,175 · management and general $198,801 · fundraising $290,374

• 23 · Insurance

  total $259,413 · management and general $105,425 · fundraising $153,988

• 24a · Other expenses: PAID TO BENEFICIARIES

  total $2,285,925 · management and general $2,285,925

• 24b · Other expenses: DUES & SUBSCRIPTIONS

  total $971,178 · management and general $394,687 · fundraising $576,491

• 24c · Other expenses: EQUIPMENT RENTAL

  total $903,318 · management and general $367,108 · fundraising $536,210

• 24d · Other expenses: TELEPHONE EXPENSE

  total $63,181 · management and general $25,677 · fundraising $37,504

• 24e · All other expenses

  total $363,907 · program services $0 · management and general $62,172 · fundraising $301,735

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $24,963,218 · end of year $24,841,019

• 2 · Savings and temporary cash investments

  beginning of year $617,949,639 · end of year $103,632,936

• 3 · Pledges and grants receivable

  beginning of year $269,136,664 · end of year $240,622,228

• 4 · Accounts receivable

  beginning of year $588,955 · end of year $644,467

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $2,751,053 · end of year $2,895,190

• 9 · Prepaid expenses and deferred charges

  beginning of year $427,842 · end of year $223,530

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

  $31,545,700

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

  $13,550,562

• 10c · Land, buildings and equipment, net

  beginning of year $20,313,901 · end of year $17,995,138

• 11 · Investments: publicly traded securities

  beginning of year $670,390,923 · end of year $1,324,495,941

• 12 · Investments: other securities

  beginning of year $1,415,040,060 · end of year $1,508,399,478

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $2,832,775 · end of year $19,561,443

• 17 · Accounts payable and accrued expenses

  beginning of year $6,487,928 · end of year $7,172,194

• 18 · Grants payable

  beginning of year $15,241,014 · end of year $13,180,948

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $376,424,496 · end of year $435,972,387

• 27 · Net assets without donor restrictions

  beginning of year $109,371,456 · end of year $118,728,679

• 28 · Net assets with donor restrictions

  beginning of year $2,516,870,136 · end of year $2,668,257,162

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Health or social club dues or initiation fees

Social dues for selected employees are available based on job responsibilities. The social dues are included in taxable income for those individuals.

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan

Brian Hastings participated in a nonqualified retirement plan which had a distribution in 2022 of $27,333.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• UNF INVESTMENTS LLC

  BUSINESS DEV · NE · income $127,289 · assets $2,710,811

  Directly controlled by U OF NE FDN

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• HAYFIN HEALTHCARE OPPORTUNITIES FUND (TE PARALLEL) SCSP

  Unrelated · INVESTMENTS · LU · 91.7% owned · share of income $519,742 · share of assets $11,211,054

  Directly controlled by UNIVERSITY OF NEBRASKA FOUNDATION

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• CHARITABLE REMAINDER TRUSTS (52)

  CHARITABLE TRUST · NE · controlled entity

  Directly controlled by NA

• CHARITABLE LEAD TRUSTS (8)

  CHARITABLE TRUST · NE · controlled entity

  Directly controlled by NA