2015-04-30T08:30:26-05:00 2014-06-30 KPMG LLP 1212 North 96th Street Suite 300 Omaha NE 68114 990 2013-07-01 470379839 University of Nebraska Foundation % Jason D Kennedy UNIV 4024581100 PO Box 82555 Suite Lincoln NE 68501 Jason Kennedy VP & Treasurer 4026618742 2015-04-29 true Donald Neal Jr P00798244 4026618742 2013 2016-02-25 16:41:14Z Jason D Kennedy 1010 Lincoln Mall Suite 300 Lincoln NE 68508 912856127 false X www.nufoundation.org X 1936 NE Provide financial support for the University of Nebraska and oversee the distribution of gifts and the interest earned from the endowed funds 16 14 240 480 -756494 -756494 236741676 258109001 0 0 68513625 83340622 1769964 1176505 307025265 342626128 174722945 173263961 0 0 14226306 14508278 0 74970 13769560 15729532 16852887 204678783 204700096 102346482 137926032 1961318743 2257031423 330927748 367576083 1630390995 1889455340 Provide financial support for the University of Nebraska and oversee the distribution of gifts and the interest earned from the endowed funds. false false 173263961 173263961 The University of Nebraska Foundation raises and manages private financial support from individuals, corporations and other foundations for the benefit of the University of Nebraska. 173263961 true true false false false false false true false true true true false false true true true false false false true false false true false false false true false true false false false false false false false true true true false false true true true true false false true 98 0 true 240 true true true false false false false true true true 2 true true false X 16 14 true false false false true true false true true false false false true true true true true true true false AK CA CO DC KY LA ME MD MA MI MN NV NH NJ NY OH OR SC UT WA X X Jason D Kennedy 4024581100 1010 Lincoln Mall Suite 300 Lincoln NE 68508 X Tonn M Ostergard Director 1.0 0.0 X Mark Chronister Director 1.0 0.0 X Peter J Whitted Director 1.0 0.0 X J Timothy Daugherty Director 1.0 0.0 X Sid Dinsdale Director 1.0 0.0 X Thomas J Henning Director 1.0 0.0 X Karen L Himle Director 1.0 0.0 X William D Jackman Director 1.0 0.0 X JoAnn M Martin Director 1.0 0.0 X John D Massey Director 1.0 0.0 X James S Pittenger Jr Director 1.0 0.0 X Gregory D Stine Director 1.0 0.0 X Barbara V Weitz Director 1.0 0.0 X Kenneth M Green Director 1.0 0.0 X Deryl F Hamann Director 1.0 0.0 X Robert F Krohn Director 1.0 0.0 X Kathryn R LeBaron Director 1.0 0.0 X Nancy A Keegan Director 1.0 0.0 X Terry J Kroeger Director 1.0 0.0 X James B Milliken Director 1.0 0.0 X Timothy F Clare Director 1.0 0.0 X James Linder Director 1.0 0.0 X Howard Hawks Director 1.0 0.0 X Brian F Hastings President & CEO 40.0 0.0 X X 371206 0 34514 Kevin C Meyer SR VP & CAO 40.0 0.0 X 119386 0 18931 D Joe Selig SR VP, UNL Development 40.0 0.0 X 229399 0 27177 Jason D Kennedy SR VP, CFO, Treasurer 40.0 5.0 X 181894 0 28403 Keith D Miles VP & General Counsel 40.0 5.0 X 181845 0 28188 Susan G Crotteau Asst. VP & Corp Secretary 30.0 0.0 X 88256 0 7269 Kimberly Peschka Bilder Assoc General Cous/Asst Corp S 40.0 5.0 X 72176 0 5495 Chet A Poehling Assoc General Cous/Asst Corp S 40.0 0.0 X 70608 0 19857 Lori Byrne Senior VP, Development 40.0 0.0 X 177111 0 27584 Amy Volk Senior VP, UNMC Development 40.0 0.0 X 178147 0 27695 Clark Rosenlof Vice President 40.0 0.0 X 145785 0 25282 Tracy Edgerton Associate Vice President 40.0 0.0 X 138802 0 10494 Terry Fairfield Vice Chairman 20.0 0.0 X 137342 0 12912 John Niemann Sr Vice President 40.0 0.0 X 188953 0 21592 Peter G Kotsiopulos Sr. Director of Development 40.0 0.0 X 139532 0 17886 2420442 0 313279 23 true true false Cheever Construction 3425 N 44th Street Lincoln NE 68504 Construction 769199 Cambridge Associates 125 High Street Boston MA 02110 Investment Advisor 606212 Union Bank Trust Company 6811 S 27th Street Lincoln NE 68512 Investment Advisor 410197 State Street Global Advisors One Lincoln Street Boston MA 02111 Investment Advisor 356682 Frontier Capital Management Company 99 Summer Street Boston MA 02110 Investment Advisor 334656 20 448709 257660292 28019931 258109001 0 34674692 -756494 35431186 0 348541 348541 911869 83905 827964 0 827964 827964 618812024 570146094 48665930 48665930 48665930 0 0 0 0 342626128 -756494 85273621 173263961 173263961 0 0 0 1651986 829975 822011 0 9769330 3211247 6558083 789006 269170 519836 1492382 556443 935939 805574 281893 523681 590777 590777 159385 159385 80135 80135 0 74970 74970 6111078 6111078 120121 120121 1386347 1386347 62564 23255 39309 0 0 1651456 613846 1037610 464872 464872 0 243031 243031 0 0 603109 224176 378933 109761 40798 68963 Paid to Beneficiaries 3208187 3208187 CHANGE IN SPLIT-INTEREST AGR. 499089 499089 Telephone Expense 217671 80908 136763 Equipment Rental 533262 198213 335049 812042 444969 367073 204700096 173263961 17666575 13769560 313586 8451948 353132453 373607310 214127956 252386864 197619 8084454 0 0 0 0 3385271 5411353 0 0 182642 127776 68584976 8245501 59311488 60339475 766855285 857571686 561209829 688633363 0 0 0 0 2602614 2417194 1961318743 2257031423 909057 1034543 7822675 5631675 3515449 3450477 0 0 0 0 0 0 0 0 0 0 318680567 357459388 330927748 367576083 X 3226570 26598549 857028827 1037946719 770135598 824910072 1630390995 1889455340 1961318743 2257031423 137926032 121138313 X false true X true false X 136894135 172115292 164964650 236741676 258109001 968824754 0 0 136894135 172115292 164964650 236741676 258109001 968824754 95168692 873656062 34937427 30030728 31156724 36911736 35935101 168971716 10568 10568 0 1137807038 0.76784 0.77010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 72236 3190801 X X false 1062031217 62864849 147650127 42969943 1229576250 961431297 48605838 95655845 43661763 1062031217 920777942 51646833 31749697 42743175 961431297 848093227 69486878 44810372 41612535 920777942 678856401 59919539 139843923 30526636 848093227 0.33460 0.66540 false false 17758129 1556853 19314982 37885187 13132 37898319 3304076 704759 2599317 8067599 7540742 526857 60339475 LIMITED PARTNERSHIPS 658089947 F CASH VALUE OF LIFE INSURANCE 2645932 C ANNUITY CONTRACTS 158042 C CERTIFICATE OF DEPOSITS 24513579 C MISCELLANEOUS INVESTMENTS 3225863 C 688633363 0 DEFERRED ANNUITIES PAYABLE 21423670 DEPOSITS HELD IN CUSTODY 336035718 357459388 X 463349257 121138313 -499089 120639224 342710033 -83905 -83905 342626128 204284912 83905 83905 204201007 499089 499089 204700096 Endowment Funds Schedule D, Part V, Line 4 Endowment funds are intended to support the University of Nebraska. Other Income Adjustments Schedule D, Part XI, Line 2d & 4b Change in value of split-interest agreements reclass - ($499,089) Rental Expense netted to Rental Income - ($83,905) Other Expense Adjustments Schedule D, Part XII, Line 2d & 4b Rental Expense netted to Rental Income - $83,905 Change in value of split-interest agreements reclass - $499,089 Collections of Art, Historical Treasures, and Other Similar Assets Schedule D, Part III, Line 4 The collections include works of art, books, poems, and other historical treasures housed at various centers and museums at the University of Nebraska's campuses and further expand the educational experiences of the students at the institution. FIN 48 Footnote Schedule D, Part X, Line 2 The Foundation is exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code. The Foundation 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 judgement occurs. During fiscal years 2014 and 2013, management determined there are no income tax positions requiring recognition in the consolidated financial statements. Europe (Including Iceland and Greenland) 3 Investments 146941766 3 3 146941766 146941766 true false false false false false Value of Investments Schedule F, Part I, Line 3(f) Value of Investments: $146,500,816 Expense paid to managers: $440,950 Total on page 1: $146,941,766 X true Nelnet Inc DBA Proxi Outsourcing 121 S 13th Street Suite 201 Lincoln NE 68508 Phone Solicit false 14334 25478 -11144 RuffaloCODY 65 Kirkwood North Road SW Cedar Rapids IA 52404 Phone Solicit false 59985 49492 10493 74319 74970 -651 AL AK AR CA CO CT DC FL GA HI IL IN KS KY LA ME MD MA MI MN MS MO MT NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI true University of Nebraska 3835 Holdredge Street Lincoln NE 68588 470049123 501(c)(3) 172355786 40175 FMV/Appraisals Donated for Univ Use University Support The Alumni Assoc of the University of NE - Lincoln 1520 R Street Lincoln NE 68508 470378980 501(c)(3) 494000 Alumni Association Support Alumni Association Support The University of NE at Omaha Alumni Association 6705 Dodge Street Omaha NE 68182 476027511 501(c)(3) 144000 Alumni Association Support Alumni Association Support UNMC Alumni Association 985200 Nebraska Medical Center Omaha NE 68198 270733750 501(c)(3) 230000 Alumni Association Support 4 Grant Funds Schedule I, Part I, Line 2 Grant funds are paid upon submission of request for said funds after the expenses are incurred at the IRC Section 501(c)(3) affiliated organizations. X X true true X X X X false false false false false false false false false Brian F Hastings President & CEO 320010 0 36225 0 14971 0 20400 0 16495 0 408101 0 0 0 D Joe Selig SR VP, UNL Development 211223 0 12712 0 5464 0 17334 0 11174 0 257907 0 0 0 Jason D Kennedy SR VP, CFO, Treasurer 171652 0 10158 0 84 0 14289 0 15428 0 211611 0 0 0 Keith D Miles VP & General Counsel 171548 0 10104 0 193 0 13963 0 15528 0 211336 0 0 0 John Niemann Sr Vice President 172228 0 10500 0 6225 0 14210 0 8610 0 211773 0 0 0 Peter G Kotsiopulos Sr. Director of Development 126292 0 6240 0 7000 0 10504 0 8562 0 158598 0 0 0 Lori Byrne Senior VP, Development 163380 0 9576 0 4155 0 13470 0 15409 0 205990 0 0 0 Amy Volk Senior VP, UNMC Development 163883 0 9576 0 4688 0 13470 0 15520 0 207137 0 0 0 Clark Rosenlof Vice President 133863 0 8273 0 3649 0 11168 0 15320 0 172273 0 0 0 Terry Fairfield Vice Chairman 132100 0 0 0 5242 0 10800 0 3304 0 151446 0 0 0 Part I, Line 1A Charter Travel is available ON A LIMITED BASIS WITH PRIOR APPROVAL FROM MANAGEMENT. SOCIAL DUES FOR SELECTED EMPLOYEES AVAILABLE BASED UPON JOB RESPONSIBILITIES. Tonn Ostergard Director, Union Bank 433103 Management of Assets false Nancy Keegan Director, NE Global Inv 675000 UNF Investment in NE Glob false Business Transactions Involving Interested Persons Schedule L, Part IV Tonn Ostergard is on the Board of Directors for Union Bank. Union Bank provides asset management services to the University of Nebraska Foundation. During fiscal year 2014, $433,103 was paid to Union Bank for asset management services. Nancy Keegan is on the Board of Directors for Nebraska Global Investment Company, LLC. The University of Nebraska Foundation holds approximately 2.05% of the total capital in the Nebraska Global Investment Company of which the Univerisity of Nebraska Foundation transferred an additional $675,000 during fiscal year 2014 for a total amount transferred for $3,000,000. Nancy Keegan was appointed to sit on the Nebraska Global Investment Company, LLC Board on behalf of the University of Nebraska Foundation. Nancy Keegan does not receive any compensation for the directorship. X 3 72236 Appraisal X 8003 Fair Market Value X 54937 Appraisal/FMV X 327 24021732 Fair Market Value X 2 460000 Appraisal/FMV X 6 3348480 Appraisal X Soybeans 2 20402 Fair Market Value X Corn 12 24142 Fair Market Value X Horses 2 9999 Appraisal 8 false true true Third Parties Schedule M, Part I, Line 32b The Organization uses brokers to sell stock gifts and real estate gifts. Board Relationships Form 990, Part VI, Line 2 Tonn Ostergard, Director, and Joann Martin, Director, both serve on the Board of Directors for Ameritas Life Insurance Corporation. Trustee Members Form 990, Part VI, Line 6 Trustees are considered members of the entity. Election of Board of Directors Form 990, Part VI, Line 7a Trustees elect the Board of Directors. Review of the Form 990 Form 990, Part VI, Line 11b The approval of the Form 990 has been delegated by the Board of Directors to the Tax Review Subcommittee. The Tax Review Subcommittee reviews and approves the Form 990 prior to filing. The Form 990 with Schedule B redacted is sent to the full Board of Directors for review prior to filing. Conflict of Interest Policy Form 990, Part VI, Line 12c Annual completion of the conflict of interest disclosure is required by the Board of Directors of the Foundation. Stated disclosures are investigated by in-house legal counsel and reported to the Chair of the Audit Committee. 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 recuse himself/herself from the discussion. The individual is also required to disclose any known or possible conflicts that arise during the year. Review of Compensation Form 990, Part VI, Line 15a Market data on compensation is gathered and analyzed and the information is then provided to the Compensation Subcommittee of the Executive Committee. Based on the data provided, the Compensation Subcommittee submits recommendations for compensation of officers and disqualified persons to the Executive Committee. The Executive Committee, with the authority provided to them by the Board of Directors, approves all disqualified person salaries and reports the salaries to the Board. Governing Documents Form 990, Part VI, Line 19 Audited Financial Statemments are published on the Organization's website. All other governing documents are available to the public upon request. UNF Investments LLC PO Box 82555 Lincoln NE 68501 470795794 Business Dev NE 445491 2918228 U of NE Fdn UNF Charitable Gift Fund 1010 Lincoln Mall Suite 300 Lincoln NE 68508 200288992 Char. Giving NE 501(c)(3) 7 U of Ne Fnd true false true true false false false false false false false false true false true false false false true true UNF Charitable Gift Fund c 448709 Accrual UNF Charitable Gift Fund r 400000 Cash UNF Charitable Gift Fund s 320000 Cash