OMAHA MULTI-SPORT COMPLEX: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: OMAHA MULTI-SPORT COMPLEX (EIN 45-5587726)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-11-15
IRS object ID: 201923199349312267
Schema version: 2018v3.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule L
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-11-15T14:13:45-06:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	476097913	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SEIM JOHNSON LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	18081 BURT STREET SUITE 200	AddressLine1Txt
City	OMAHA	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	680224722	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	455587726	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OMAHA MULTI-SPORT COMPLEX	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	OMAH	BusinessNameControlTxt
Phone	4023345000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	13808 F STREET	AddressLine1Txt
City	OMAHA	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	68137	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LISA Y ROSKENS	PersonNm
Person Title	TREASURER/SECRETARY	PersonTitleTxt
Phone	4023345000	PhoneNum
Signature	2019-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WENDY R COOLEY	PreparerPersonNm
PTIN	P01523804	PTIN
Phone	4023302660	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	209.34.201.180	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-11-14	IPDt
IP Tm	16:40:32	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	B319C935D5CD5DD24452FA9CD51ABCBD1A9C8C2C	AtSubmissionCreationDeviceId
At Submission Filing Device Id	5D066E2939FE45487034BD10C4A0DC94BE27FEF9	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-03-31 21:24:44Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	NEBRASKA MULTISPORT COMPLEX	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	LISA Y ROSKENS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	13808 F STREET	AddressLine1Txt
City	OMAHA	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	68137	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,461,896	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.NEBRASKAMULTISPORT.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2012	FormationYr
Legal Domicile State	NE	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE PEOPLE OF ALL AGES WITH HIGH-QUALITY, YEAR-ROUND FACILITIES NEEDED TO PURSUE A HEALTHY LIFESTYLE AND COMPETITIVE GOALS, AS WELL AS HOST REGIONAL AND NATIONAL SPORTING EVENTS THAT WILL HAVE SIGNIFICANT AND RECURRING ECONOMIC IMPACT FOR THE METROPOLITAN AREA.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	1	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$4,065,877	PYContributionsGrantsAmt
CY Contributions Grants	$2,132,738	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	-$93	CYInvestmentIncomeAmt
PY Other Revenue	$47,831	PYOtherRevenueAmt
CY Other Revenue	$329,101	CYOtherRevenueAmt
PY Total Revenue	$4,113,708	PYTotalRevenueAmt
CY Total Revenue	$2,461,746	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$330,875	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$341,035	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$62,818	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,685,395	PYOtherExpensesAmt
CY Other Expenses	$739,510	CYOtherExpensesAmt
PY Total Expenses	$2,016,270	PYTotalExpensesAmt
CY Total Expenses	$1,080,545	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,097,438	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,381,201	CYRevenuesLessExpensesAmt
Total Assets BOY	$21,976,187	TotalAssetsBOYAmt
Total Assets EOY	$11,841,597	TotalAssetsEOYAmt
Total Liabilities BOY	$9,610,511	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$9,259,072	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$12,365,676	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,582,525	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROVIDE PEOPLE OF ALL AGES WITH HIGH-QUALITY, YEAR-ROUND FACILITIES NEEDED TO PURSUE A HEALTHY LIFESTYLE AND COMPETITIVE GOALS, AS WELL AS HOST REGIONAL AND NATIONAL SPORTING EVENTS THAT WILL HAVE SIGNIFICANT AND RECURRING ECONOMIC IMPACT FOR THE METROPOLITAN AREA.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$986,717	ExpenseAmt
Desc	TO DEVELOP, CONSTRUCT AND OPERATE A CHAMPIONSHIP ATHLETIC PARK FOR USE BY THE GREATER OMAHA AREA AND STATE OF NEBRASKA. THE NEBRASKA MULTISPORT COMPLEX (NMSC) WILL CONSIST OF INDOOR AND OUTDOOR FACILITIES, INCLUDING A NATATORIUM WITH FIVE BODIES OF WATER, A TENNIS CENTER WITH 6 INDOOR AND 6 OUTDOOR COURTS AND 1 DOUBLE AND 3 SINGLE SQUASH COURTS, A FIELDHOUSE WITH AN INDOOR SOCCER FIELD AND A SUPPORT CENTER FEATURING ADMINISTRATIVE OFFICES AND A SPORTS PERFORMANCE CENTER USED FOR ATHLETIC TRAINING, PHYSICAL THERAPY, REHAB THERAPY AND BIOMECHANICS. WITHIN THE NATATORIUM AND TENNIS CENTER THERE WILL BE 3,000 AND 800 PERMANENT SEATS, RESPECTIVELY. THE OUTDOOR FACILITIES WILL INCLUDE 12 REGULATION ARTIFICIAL TURF SOCCER FIELDS. THESE FIELDS WILL BE LIT FOR EVENING PLAY AND MULTI-LINED TO ACCOMMODATE SOCCER, LACROSSE AND FIELD HOCKEY. ADDITIONALLY, THERE WILL BE THREE SATELLITE BUILDINGS WITH RESTROOMS, CONCESSIONS, TOURNAMENT SERVICES SPACE AND PLAYGROUNDS. OTHER OUTDOOR FACILITIES WILL INCLUDE A COMPETITIVE 50M X 25YD X 8 LANE SWIMMING POOL (THE 2012 US OLYMPIC TRIALS POOL), AND A CHILDREN'S RECREATION POOL. THERE WILL BE MORE THAN 1,800 PARKING SPACES WITHIN THE ATHLETIC CAMPUS WITH AN ADDITIONAL 1,300 SPOTS AVAILABLE IN THE ADJACENT BUSINESS PARK FOR MAJOR EVENTS. AT THIS TIME, NMSC IS IN THE PROCESS OF RAISING THE FUNDS NECESSARY TO CONSTRUCT THIS FACILITY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	THE NEBRASKA MULTISPORT COMPLEX WILL PROVIDE SPORTS SCIENCE, STRENGTH AND CONDITIONING, AND TRAINING SUPPORT FACILITIES THAT WILL ATTRACT TOP TEAMS AND ATHLETES FROM OUTSIDE THE AREA. THIS WILL EXPOSE LOCAL ATHLETES TO HIGHER LEVELS OF COMPETITION ON A REGULAR BASIS, RAISING THE BAR FOR LOCAL TEAMS AND ATHLETES. THE FACILITIES WILL ALSO SUPPORT AND ENHANCE ALL EXISTING METRO AREA PROGRAMS, INCLUDING RECREATIONAL, SCHOOL, COLLEGIATE AND CLUB PLAY.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	NEBRASKA MULTISPORT COMPLEX WILL PROVIDE ACCESS, AMENITIES AND SUPPORT FOR SPECIAL NEEDS PROGRAMS. WE WILL PROVIDE EDUCATIONAL, TEACHING, FITNESS, TRAINING AND EVENT PROGRAMS FOR SPECIAL OLYMPICS, PARALYMPICS, WOUNDED WARRIORS AND ALL SPECIAL NEEDS POPULATIONS AND THE ORGANIZATIONS THAT SUPPORT THEM.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$986,717	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	LISA ROSKENS	PersonNm
Phone	4029303012	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	13808 F STREET	AddressLine1Txt
City	OMAHA	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	68137	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MICHAEL CASSLING
BOARD CHAIR	10.00	Yes (X)	Yes (X)	$0	$0	$0
LISA ROSKENS
TREASURER/SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
DEAN HOLLIS
MEMBER	1.00	Yes (X)		$0	$0	$0
HAROLD CLIFF
PRESIDENT	40.00	Yes (X)	Yes (X)	$325,958	$0	$10,117

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$325,958	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$10,117	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
J E DUNN CONSTRUCTION COMPANY
1001 LOCUST STREET	KANSAS CITY	MO	64106	CONSTRUCTION	$1,530,373
HOLLAND BASHAM ARCHITECTS
119 SOUTH 49TH AVENUE	OMAHA	NE	68132	ARCHITECTURE SERVICES	$150,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$2,132,738	AllOtherContributionsAmt
Noncash Contributions	$652,064	NoncashContributionsAmt
Total Contributions	$2,132,738	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$57	TotalRevenueColumnAmt
Exclusion	$57	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$269,101	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$269,101	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$269,101	TotalRevenueColumnAmt
Exclusion	$269,101	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$150	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$150	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$150	TotalRevenueColumnAmt
Exclusion	-$150	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	CONSULTING	Desc
Business	541610	BusinessCd
Total Revenue Column	$60,000	TotalRevenueColumnAmt
Exclusion	$60,000	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$60,000	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,461,746	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$329,008	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$336,075	TotalAmt
Program Services	$288,300	ProgramServicesAmt
Fundraising	$47,775	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$4,960	TotalAmt
Program Services	$4,255	ProgramServicesAmt
Fundraising	$705	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$15,330	TotalAmt
Management And General	$15,330	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$15,680	TotalAmt
Management And General	$15,680	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$40,000	TotalAmt
Program Services	$40,000	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$109,554	TotalAmt
Program Services	$99,395	ProgramServicesAmt
Fundraising	$10,159	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$12,735	TotalAmt
Program Services	$12,735	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$20,349	TotalAmt
Program Services	$20,349	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$148,357	TotalAmt
Program Services	$148,357	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,305	TotalAmt
Program Services	$1,305	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$687	TotalAmt
Program Services	$687	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$361,595	TotalAmt
Program Services	$361,595	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$90	TotalAmt
Program Services	$90	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,091	TotalAmt
Program Services	$9,091	ProgramServicesAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	DONOR RELATIONS	Desc
Total	$4,179	TotalAmt
Fundraising	$4,179	FundraisingAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$558	TotalAmt
Program Services	$558	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,080,545	TotalAmt
Program Services	$986,717	ProgramServicesAmt
Management And General	$31,010	ManagementAndGeneralAmt
Fundraising	$62,818	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$435,972	BOYAmt
EOY	$222,535	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$12,025,881	BOYAmt
EOY	$455,659	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$368	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$5,904,199	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$0	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$6,120,539	BOYAmt
EOY	$5,904,199	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$3,393,427	BOYAmt
EOY	$5,259,204	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$21,976,187	BOYAmt
EOY	$11,841,597	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$114,805	BOYAmt
EOY	$848,347	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$1,151,061	BOYAmt
EOY	$2,629,193	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$6,846,355	BOYAmt
EOY	$5,781,532	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$255,000	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,243,290	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,610,511	BOYAmt
EOY	$9,259,072	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$12,365,676	BOYAmt
EOY	$2,582,525	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,365,676	BOYAmt
EOY	$2,582,525	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$21,976,187	BOYAmt
EOY	$11,841,597	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$1,381,201	ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts	$54,100	DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets	-$11,218,452	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

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	$423,175	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$187,525	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$135,750	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,734,729	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,132,738	CurrentTaxYearAmt
Total	$6,613,917	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$423,175	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$187,525	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$135,750	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,734,729	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,132,738	CurrentTaxYearAmt
Total	$6,613,917	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$4,603,022	SubstantialContributorsTotAmt
Public Support Total170	$2,010,895	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$47,831	CurrentTaxYearMinus1YearAmt
Current Tax Year	$269,158	CurrentTaxYearAmt
Total	$316,999	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$60,000	CurrentTaxYearAmt
Total	$60,000	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$6,990,916	TotalSupportAmt
Public Support CY170	0.28760	PublicSupportCY170Pct
Public Support PY170	0.20420	PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CY	Yes (X)	TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances Test	OMAHA MULTI-SPORT COMPLEX'S (OMSC'S) PUBLIC SUPPORT PERCENTAGE IS 28.76%; IN EXCESS OF THE 10% MINIMUM THRESHOLD. THE ORGANIZATION DOES NOT RECEIVE ANY GOVERNMENTAL SUPPORT. OMSC'S GRANT AND CONTRIBUTION REVENUE IS RECEIVED FROM THE GENERAL PUBLIC (SEVERAL UNRELATED DONORS) AND FROM UNRELATED PRIVATE FOUNDATIONS. THE ORGANIZATION IS STILL WORKING TO BUILD THE MULTI-SPORT COMPLEX AND PUT IT'S MISSION INTO ACTION.THE OMAHA, NE COMMUNITY IS FORTUNATE TO HAVE NUMEROUS SUCCESSFUL BUSINESSES AND FAMILIES WHO GIVE GENEROUSLY TO COMMUNITY CAUSES THROUGH THEIR PRIVATE FOUNDATIONS. THESE FOUNDATIONS ARE NOT RELATED TO OMSC, AND OMSC MUST APPLY AND COMPETE FOR GRANT FUNDS. THE FOUNDATIONS HAVE RECOGNIZED THE IMPORTANCE OF OMSC'S WORK AND HAVE CHOSEN TO SUPPORT OMSC'S PROGRAMS AND ACTIVITIES. OMSC IS ACCOUNTABLE TO THESE GRANT-MAKING ORGANIZATIONS FOR HOW THE GRANT FUNDS ARE SPENT, THE PROGRAMS CONDUCTED, AND THE NUMBER OF INDIVIDUALS SERVED.OMSC'S BOARD OF DIRECTORS IS COMPRISED OF UNRELATED, INDEPENDENT COMMUNITY MEMBERS WHO CARE ABOUT THE MISSION OF OMSC. THEIR TIME IS PROVIDED WITHOUT COMPENSATION BECAUSE OF THEIR DESIRE TO PROMOTE A HEALTHY LIFESTYLE AND COMPETITIVE GOALS.THE PROGRAMS OF OMSC WILL BE PROVIDED CONTINUOUSLY AND WILL BE OPEN TO THE PUBLIC. OMSC IS WORKING TO DEVELOP A LARGE AND DIVERSE DONOR BASE. ALTHOUGH THE ORGANIZATION HAS BEEN IN EXISTENCE FOR SEVEN YEARS, A SPECIFIC FUNDRAISING PLAN HAS ONLY BEEN PUT INTO ACTION IN THE LAST FEW YEARS. RECENT FUND-RAISING ACTIVITIES INCLUDE WORKING WITH THE BOARD OF DIRECTORS MEMBERS AND THOSE DIRECTORS' CONTACTS AND RELATIONSHIPS.	FactsAndCircumstancesTestTxt

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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,415,299	OtherCostOrOtherBasisAmt
Book Value	$4,415,299	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,450,000	OtherCostOrOtherBasisAmt
Book Value	$1,450,000	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$38,900	OtherCostOrOtherBasisAmt
Book Value	$38,900	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,904,199	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	CONSTRUCTION IN PROGRESS	Desc
Book Value	$5,259,204	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$5,259,204	TotalBookValueOtherAssetsAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	HAROLD CLIFF	PersonNm
Title	PRESIDENT	TitleTxt
Base Compensation Filing Org	$300,568	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$25,390	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$10,117	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$336,075	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 1A	FormAndLineReferenceDesc
Explanation	OMSC PAYS THE APARTMENT RENT OF HAROLD CLIFF, PRESIDENT. THIS BENEFIT IS TREATED AS TAXABLE COMPENSATION. THE RENT IS INCLUDED IN HIS CONTRACTED BENEFITS AND IS DIRECTLY BILLED TO AND PAID BY THE ORGANIZATION.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CASSLING DIAGNOSTICS IMAGING INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship With Org	COMPANY IS OWNED MORE THAN 35% BY MIKE CASSLING, BOARD CHAIR.	RelationshipWithOrgTxt
Loan Purpose	TO BE USED IN FURTHERANCE OF CHARITABLE PURPOSES.	LoanPurposeTxt
Loan To Organization	Yes (X)	LoanToOrganizationInd
Original Principal	$2,778,132	OriginalPrincipalAmt
Balance Due	$2,629,193	BalanceDueAmt
Default	0	DefaultInd
Board Or Committee Approval	Yes (1)	BoardOrCommitteeApprovalInd
Written Agreement	Yes (1)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$2,629,193	TotalBalanceDueAmt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$613,164	NoncashContributionsRptF990Amt
Method Of Determining Revenues	AVG HIGH-LOW VALUE	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	FENCE	Desc
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$38,900	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 WILL BE REVIEWED BY THE ORGANIZATION'S SECRETARY AND PROVIDED ELECTRONICALLY TO THE BOARD OF DIRECTORS, PRIOR TO BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS AND OFFICERS MUST REVIEW AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THESE CONFLICTS ARE REVIEWED AND ANY MEMBER DEEMED TO HAVE A CONFLICT OF INTEREST WILL REFRAIN FROM VOTING ON THAT MATTER.
FORM 990, PART VI, SECTION B, LINE 15A	THE PROCESS OF DETERMINING COMPENSATION FOR THE PRESIDENT INCLUDES COMPENSATION ANALYSIS FOR COMPARABLE POSITIONS BY AN OUTSIDE FIRM AND A WRITTEN CONTRACT. COMPENSATION IS APPROVED BY THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	CONSULTING FEES: PROGRAM SERVICE EXPENSES 99,395. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 10,159. TOTAL EXPENSES 109,554.
FORM 990, PART XI, LINE 9:	RESCISSION OF PLEDGE -11,218,452.