2019-02-27T16:35:38-06:00 2018-06-30 KPMG LLP 1212 North 96th Street Suite 300 Omaha NE 68114 990 2017-07-01 200288992 UNF Charitable Gift Fund % Celeste C Knapper UNFC 4024581100 1010 Lincoln Mall Suite 300 Lincoln NE 68508 CELESTE C KNAPPER V. PRES. & TREASURER 4024581100 2019-02-26 true Donald Neal Jr P00798244 4023481450 167.68.102.5 47006120190585000000 2019-02-27 P 55718AD0153E791F3315D72D27656E543FED7AC8 55718AD0153E791F3315D72D27656E543FED7AC8 2017 2019-02-21 02:37:17Z Celeste C Knapper 1010 Lincoln Mall Suite 300 Lincoln NE 68508 735342 false X N/A X 2003 NE The UNF Charitable Gift Fund was established to enable donors to make charitable donations to multiple organizations, including the University of Nebraska. 3 3 0 39 0 0 164788 692852 0 0 19255 42098 17203 0 201246 734950 1189102 1325860 0 0 0 0 0 0 70 37790 3220 1226892 1329080 -1025646 -594130 2487860 1907210 0 0 2487860 1907210 The UNF Charitable Gift Fund was established to enable donors to make charitable donations to mulptiple organizations, including the University of Nebraska. false false 1325860 1325860 0 Support for various charities by gift option directives. 1325860 true true false false false true false false false true false true false false false true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false X 3 3 false false false false false true true true true false false false true true true true true false false false NE X Celeste C Knapper 4024581100 1010 LIncoln Mall Suite 300 Lincoln NE 68508 Robert B Harris Director 1.0 0.0 X 0 0 0 Lynn A Roper Director 1.0 0.0 X 0 0 0 Mary C Arth Director 1.0 0.0 X 0 0 0 Keith D Miles President & General Counsel 5.0 40.0 X 0 206330 41093 Kimberly Peschka Bilder VP Corporate Secretary 5.0 40.0 X 0 76925 6029 Steve R Hill Vice President 5.0 40.0 X 0 105700 35314 Celeste C Knapper Vice President & Treasurer 5.0 40.0 X 0 112407 16902 0 501362 99338 0 false true false 0 15250 677602 392 692852 0 42083 42083 0 0 0 0 0 407 392 15 15 15 0 0 0 0 0 0 0 0 0 0 734950 42098 1325860 1325860 0 0 0 0 0 0 0 0 0 0 0 3150 3150 0 0 0 0 70 70 0 0 0 0 0 0 0 0 0 0 0 1329080 1325860 3150 70 86334 47321 1902145 1344228 48500 48500 2200 5000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 448681 462161 0 0 0 0 0 0 2487860 1907210 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 394169 416406 1893691 1290804 200000 200000 2487860 1907210 2487860 1907210 -594130 13480 X X false true X true false X 515775 2604696 141211 164788 692852 4119322 0 0 515775 2604696 141211 164788 692852 4119322 272270 3847052 40031 44308 21533 19255 42098 167225 0 3505 17203 20708 4307255 198505 0.89316 0.77793 X 7 501389 1195001 844099 true true 490786 32778 11482 512082 454918 43224 7356 490786 487862 -25549 7395 454918 1275195 4000 -594 790739 487862 845918 320200 140606 31529 1275195 0.65710 0.34290 false true true POOLED INVESTMENT WITH UNF 462161 F 462161 0 0 X Schedule D, Part V, Line 4 ENDOWMENT FUNDS THE NET INCOME FROM THE DONOR ADVISED ENDOWMENTS IS DISTRIBUTED TO QUALIFIED CHARITIES AT THE DIRECTION OF THE BOARD OF DIRECTORS, AFTER CONSIDERATION OF DONOR RECOMMENDATIONS. Schedule D, Part X, Line 2 FIN 48 FOOTNOTE THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. SUCH TAX POSITIONS, WHICH ARE MORE THAN 50% LIKELY OF BEING REALIZED, ARE MEASURED AT THEIR HIGHEST VALUE. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. DURING FISCAL YEARS 2018 AND 2017, MANAGEMENT DETERMINED THAT THERE ARE NO INCOME TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. true Bemis Center for Contemporary Arts 724 S 12th Street Omaha NE 68102 470653927 501(c)(3) 6000 Charitable Contribution Brain Injury Alliance Nebraska 2424 Ridge Point Cir Lincoln NE 68512 260851140 501(c)(3) 85000 Charitable Contribution Foundation for Lincoln Public Schools 5905 O Street Lincoln NE 68510 363490560 501(c)(3) 10000 Charitable Contribution Kansas State University Foundation 1800 Kimball Ave Manhattan KS 66502 480667209 501(c)(3) 15250 Charitable Contribution Lincoln Children's Zoo 1222 South 27th Street Lincoln NE 68502 470482255 501(c)(3) 20000 Charitable Contribution Lincoln Community Foundation 215 Centennial Mall S Lincoln NE 68508 470458128 501(c)(3) 7500 Charitable Contribution Sheldon Art Association 12th R Street Lincoln NE 68508 476026671 501(c)(3) 10700 Charitable Contribution United Way of Lincoln & Lancaster County 238 S 13th Street Lincoln NE 68508 470376624 501(c)(3) 10000 Charitable Contribution University of Nebraska Foundation 1010 Lincoln Mall Lincoln NE 68508 470379839 501(c)(3) 1152811 Charitable Contribution 9 Schedule I, Part I, Line 2 MONITORING OF GRANT FUNDS For donor advised funds, donors are required to submit a grant recommendation form stating the recommended charity and the recommended grant amount. Once verified that the charity is a 501(c)(3) charity in good standing, the recommendation is voted upon by the board of directors. For charitable accounts, staff reviews requests for payment and verifies the appropriateness of the expenses. false false false false false false false false false Keith D Miles President & General Counsel 0 192258 0 4573 0 9499 0 16385 0 26111 0 248826 0 0 Schedule J, Part I, Line 3 COMPENSATION OFFICERS SPEND A SUBSTANTIAL AMOUNT OF THEIR TIME WORKING FOR THE UNIVERSITY OF NEBRASKA FOUNDATION, A RELATED ORGANIZATION, AND THEIR COMPENSATION IS REVIEWED BY THIS ORGANIZATION. THE UNF CHARITABLE GIFT FUND DOES NOT COMPENSATE A CEO, EXECUTIVE DIRECTOR, KEY EMPLOYEES, OR ANY TOP MANAGEMENT OFFICIAL. Form 990, Part VI, Line 7a ELECTION OF BOARD OF DIRECTORS THE ELECTION OF THE BOARD OF DIRECTORS OF THE UNF CHARITABLE GIFT FUND IS SUBJECT TO APPROVAL BY THE UNIVERSITY OF NEBRASKA FOUNDATION. Form 990, Part VI, Line 7b GOVERNANCE The Articles of Incorporation and bylaws of the UNF Charitable Gift Fund grant control of its Board to the Board of Directors of the University of Nebraska Foundation, a related organization. University of Nebraska Foundation appoints and approves the Board of Directors for UNF Charitable Gift Fund, there are no overlapping members. Form 990, Part VI, Line 11b FORM 990 REVIEW THE FORM 990 IS REVIEWED AND APPROVED BY THE OFFICERS OF THE ORGANIZATION PRIOR TO FILING AND A FINAL COPY WITH SCHEDULE B REDACTED IS GIVEN TO THE BOARD PRIOR TO THE TIME OF FILING. Form 990, Part VI, Line 12c CONFLICT OF INTEREST POLICY ANNUAL COMPLETION OF THE CONFLICT OF INTEREST DISCLOSURE IS REQUIRED BY THE BOARD OF DIRECTORS AND ALL OFFICERS OF THE UNF CHARITABLE GIFT FUND. STATED CONFLICTS ARE INVESTIGATED BY IN-HOUSE LEGAL COUNSEL AND REPORTED TO THE CHAIR OF THE BOARD OF DIRECTORS. THE CHAIR REVIEWS ANY POTENTIAL CONFLICTS AND MAKES A RECOMMENDATION TO THE BOARD, IF APPROPRIATE. THE BOARD MAKES THE FINAL DETERMINATION OF WHETHER OR NOT THERE IS A DISQUALIFYING EVENT. AT ANY TIME, A BOARD MEMBER MAY DECLARE A CONFLICT OF INTEREST AND RECUSE HIMSELF/HERSELF FROM THE DISCUSSION. THE INDIVIDUAL IS ALSO REQUIRED TO DISCLOSE ANY KNOWN OR POSSIBLE CONFLICTS OF INTEREST THAT ARISE DURING THE CALENDAR YEAR. Form 990, Part VI, Line 15a COMPENSATION REVIEW THE ORGANIZATION DOES NOT COMPENSATE A CEO, EXECUTIVE DIRECTOR, OFFICERS, KEY EMPLOYEES OR ANY TOP MANAGEMENT OFFICIAL. THESE QUESTIONS HAVE BEEN MARKED NO PER THE INSTRUCTIONS. Form 990, Part VI, Line 19 GOVERNING DOCUMENTS THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XII, Line 2c AUDIT OVERSIGHT AS OF JULY 1, 2015, THE ORGANIZATION AMENDED ITS ARTICLES OF INCORPORATION AND BYLAWS TO GRANT CONTROL OF ITS BOARD OF DIRECTORS TO THE UNIVERSITY OF NEBRASKA FOUNDATION. THE FOUNDATION ACCOUNTED FOR THE CHANGE IN CONTROL AS A CHANGE IN REPORTING ENTITY FOR FINANCIAL REPORTING PURPOSES. AS SUCH THE FINANCIAL STATEMENTS OF THE ORGANIZATION WERE CONSOLIDATED WITH THE FOUNDATION'S 2016 FINANCIAL STATEMENTS AND WILL CONTINUE TO BE CONSOLIDATED IN SUBSEQUENT YEARS. THE FOUNDATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR. University of Nebraska Foundation 1010 Lincoln Mall Suite 300 Lincoln NE 68508 470379839 Support Edu NE 501(c)(3) 7 NA false false true true false false false false false false false false false true true false false false false true