KAPPA FOUNDATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- KAPPA FOUNDATION (EIN 47-0809384)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-09-27
- IRS object ID
- 202422719349301577
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-27T17:57:07-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 470350235 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUCKLEY & SITZMAN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4240 PIONEER WOODS DR | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 68506 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470809384 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAPPA FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KAPP | BusinessNameControlTxt |
| Phone | 4023804969 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5839 | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 68505 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROSS JENSEN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4028738961 | PhoneNum |
| Signature | 2024-09-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SUMAN VALLABHBHAI CPA | PreparerPersonNm |
| PTIN | P00290468 | PTIN |
| Phone | 4024847676 | PhoneNum |
| Preparation | 2024-09-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DOUG WEHRBEIN | PrincipalOfficerNm |
| Gross Receipts | $539,030 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | NE | LegalDomicileStateCd |
| Activity Or Mission | KAPPA FOUNDATION PROVIDES HOUSING AND SCHOLARSHIP SUPPORT TO STUDENTS ATTENDING THE UNIVERSITY OF NEBRASKA-LINCOLN, PRIMARILY THOSE ENROLLED IN THE COLLEGE OF AGRICULTURAL SCIENCES AND NATURAL RESOURCES. THE FOUNDATION SUPPORTS AN EDUCATIONAL ENVIRONMENT CONDUCIVE TO BOTH FORMAL AND INFORMAL EDUCATION IN ORDER TO ENCOURAGE AND INFLUENCE A BROADER AND BETTER AGRICULTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $47,983 | PYContributionsGrantsAmt |
| CY Contributions Grants | $61,186 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $352,000 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $436,000 | CYProgramServiceRevenueAmt |
| PY Investment Income | $20,760 | PYInvestmentIncomeAmt |
| CY Investment Income | $21,312 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$2,392 | PYOtherRevenueAmt |
| CY Other Revenue | $3,684 | CYOtherRevenueAmt |
| PY Total Revenue | $418,351 | PYTotalRevenueAmt |
| CY Total Revenue | $522,182 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $31,650 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $42,050 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,494 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $311,812 | PYOtherExpensesAmt |
| CY Other Expenses | $273,508 | CYOtherExpensesAmt |
| PY Total Expenses | $343,462 | PYTotalExpensesAmt |
| CY Total Expenses | $315,558 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $74,889 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $206,624 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,203,824 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,300,211 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,153,862 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,021,170 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,049,962 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,279,041 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | KAPPA FOUNDATION PROVIDES HOUSING AND SCHOLARSHIP SUPPORT TO STUDENTS ATTENDING THE UNIVERSITY OF NEBRASKA-LINCOLN, PRIMARILY THOSE ENROLLED IN THE COLLEGE OF AGRICULTURAL SCIENCES AND NATURAL RESOURCES. THE FOUNDATION SUPPORTS AN EDUCATIONAL ENVIRONMENT CONDUCIVE TO BOTH FORMAL AND INFORMAL EDUCATION IN ORDER TO ENCOURAGE AND INFLUENCE A BROADER AND BETTER AGRICULTURE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $267,193 | ExpenseAmt |
| Revenue | $436,000 | RevenueAmt |
| Desc | KAPPA FOUNDATION PROVIDES HOUSING TO SUPPORT STUDENTS ATTENDING THE UNIVERSITY OF NEBRASKA-LINCOLN, PRIMARILY THOSE ENROLLED IN THE COLLEGE OF AGRICULTURAL SCIENCES AND NATURAL RESOURCES. THE FOUNDATION'S HOUSE, LOCATED ACROSS FROM UNL'S EAST CAMPUS, IS HOME TO THE ALPHA GAMMA RHO FRATERNITY. THE FOUNDATION'S HOUSE NURTURES AN ENVIRONMENT THAT ALLOWS FRATERNITY MEMBERS TO GROW THROUGH FORMAL AND INFORMAL EDUCATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $42,050 | ExpenseAmt |
| Grant | $42,050 | GrantAmt |
| Desc | KAPPA FOUNDATION PROVIDES SCHOLARSHIP SUPPORT TO STUDENTS ATTENDING THE UNIVERSITY OF NEBRASKA-LINCOLN, PRIMARILY MEMBERS OF THE ALPHA GAMMA RHO FRATERNITY. SCHOLARSHIPS ARE GIVEN BASED ON A VARIETY OF CRITERIA, INCLUDING SCHOLASTIC AND LEADERSHIP ACHIEVEMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $309,243 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROSS JENSEN | PersonNm |
| Phone | 4023804969 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5839 | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 68505 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|
| ERIC FORD | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| AC PAT HECOX | |||||
| VP | Yes (X) | $0 | $0 | $0 | |
| ERIC KAMLER | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| DUSTY KNUTH | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| JOHN MCKEEVER | |||||
| SECRETARY | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TODD SCHROEDER | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| CRAIG UDEN | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| DOUG WEHRBEIN | |||||
| PRESIDENT | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHUCK WOODSIDE | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| ROSS JENSEN | |||||
| TREASURER | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $5,410 | FundraisingAmt |
| All Other Contributions | $55,776 | AllOtherContributionsAmt |
| Total Contributions | $61,186 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM REVENUES | Desc |
| Total Revenue Column | $436,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $436,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $436,000 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,514 | TotalRevenueColumnAmt |
| Exclusion | $19,514 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,500 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $12,288 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,212 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,212 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,212 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,798 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,798 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,798 | TotalRevenueColumnAmt |
| Exclusion | $1,798 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $4,032 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $5,410 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $4,560 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$528 | TotalRevenueColumnAmt |
| Exclusion | -$528 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $522,182 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $440,212 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $20,784 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,050 | TotalAmt |
| Program Services | $42,050 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,350 | TotalAmt |
| Management And General | $4,350 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59 | TotalAmt |
| Management And General | $59 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,733 | TotalAmt |
| Program Services | $1,827 | ProgramServicesAmt |
| Management And General | $412 | ManagementAndGeneralAmt |
| Fundraising | $1,494 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,868 | TotalAmt |
| Program Services | $76,868 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,045 | TotalAmt |
| Program Services | $36,045 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,034 | TotalAmt |
| Program Services | $122,034 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,996 | TotalAmt |
| Program Services | $29,996 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| BANK / CREDIT CARD FEES | $255 | $255 |
| MISCELLANEOUS | $168 | $168 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,558 | TotalAmt |
| Program Services | $309,243 | ProgramServicesAmt |
| Management And General | $4,821 | ManagementAndGeneralAmt |
| Fundraising | $1,494 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,440 | BOYAmt |
| EOY | $116,249 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,584 | BOYAmt |
| EOY | $173,251 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,883,773 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,518,772 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,487,036 | BOYAmt |
| EOY | $4,365,001 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,190 | BOYAmt |
| EOY | $636,467 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,432 | BOYAmt |
| EOY | $9,101 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $142 | BOYAmt |
| EOY | $142 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,203,824 | BOYAmt |
| EOY | $5,300,211 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,153,862 | BOYAmt |
| EOY | $1,021,170 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,153,862 | BOYAmt |
| EOY | $1,021,170 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,778,809 | BOYAmt |
| EOY | $3,981,572 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271,153 | BOYAmt |
| EOY | $297,469 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,049,962 | BOYAmt |
| EOY | $4,279,041 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,203,824 | BOYAmt |
| EOY | $5,300,211 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $206,624 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $22,455 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | false | AuditCommitteeInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,473 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,744 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $58,263 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $47,983 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $61,186 | CurrentTaxYearAmt |
| Total | $222,649 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,473 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,744 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $58,263 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $47,983 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $61,186 | CurrentTaxYearAmt |
| Total | $222,649 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $222,649 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,743 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,843 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,661 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,190 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,514 | CurrentTaxYearAmt |
| Total | $63,951 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $434 | CurrentTaxYearMinus2YearsAmt |
| Total | $434 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,315 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | $4,470 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,032 | CurrentTaxYearAmt |
| Total | $12,817 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $299,851 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,829,000 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.74250 | PublicSupportCY170Pct |
| Public Support PY170 | 0.74730 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME 8,785 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $510,774 | BeginningYearBalanceAmt |
| Contributions | $130,658 | ContributionsAmt |
| Investment Earnings Or Losses | $43,767 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $42,050 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $59 | AdministrativeExpensesAmt |
| End Year Balance | $643,090 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $486,662 | BeginningYearBalanceAmt |
| Contributions | $29,847 | ContributionsAmt |
| Investment Earnings Or Losses | $26,024 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $31,650 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $109 | AdministrativeExpensesAmt |
| End Year Balance | $510,774 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $464,833 | BeginningYearBalanceAmt |
| Contributions | $89,379 | ContributionsAmt |
| Investment Earnings Or Losses | -$48,247 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $19,250 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $53 | AdministrativeExpensesAmt |
| End Year Balance | $486,662 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $336,589 | BeginningYearBalanceAmt |
| Contributions | $85,165 | ContributionsAmt |
| Investment Earnings Or Losses | $62,114 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $19,000 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $35 | AdministrativeExpensesAmt |
| End Year Balance | $464,833 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $334,968 | BeginningYearBalanceAmt |
| Contributions | $9,197 | ContributionsAmt |
| Investment Earnings Or Losses | $4,959 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $12,500 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $35 | AdministrativeExpensesAmt |
| End Year Balance | $336,589 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.53740 | BoardDesignatedBalanceEOYPct |
| Term Endowment Balance EOY | 0.46260 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $952,370 | OtherCostOrOtherBasisAmt |
| Book Value | $952,370 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,704,222 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,292,056 | DepreciationAmt |
| Book Value | $3,412,166 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $227,181 | OtherCostOrOtherBasisAmt |
| Depreciation | $226,716 | DepreciationAmt |
| Book Value | $465 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,365,001 | TotalBookValueLandBuildingsAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY OF NEBRASKA FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 LINCOLN MALL 300 | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 68508 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 470379839 | RecipientEIN |
| IRC Section | 3 | IRCSectionDesc |
| Cash Grant | $37,050 | CashGrantAmt |
| Purpose Of Grant | SUPPORT SCHOLARSHIPS | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | KAPPA FOUNDATION PROVIDES HOUSING AND SCHOLARSHIP SUPPORT TO STUDENTS ATTENDING THE UNIVERSITY OF NEBRASKA-LINCOLN, PRIMARILY THOSE ENROLLED IN THE COLLEGE OF AGRICULTURAL SCIENCES AND NATURAL RESOURCES. THE FOUNDATION SUPPORTS AN EDUCATIONAL ENVIRONMENT CONDUCIVE TO BOTH FORMAL AND INFORMAL EDUCATION IN ORDER TO ENCOURAGE AND INFLUENCE A BROADER AND BETTER AGRICULTURE. |
| FORM 990, PAGE 1, PART I, LINE 6 | TRUSTEES AND OFFICERS ARE ALL VOLUNTEERS, AS WELL AS ONE INDIVIDUAL WHO KEEPS TRACK OF ANY PLEDGES AND DONATIONS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | TREASURER REVIEWS FORM 990 BEFORE FILING |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE FROM SEC/TREASURER |