Lincoln Sports Foundation Inc in Lincoln, Nebraska (NE)

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Lincoln Sports Foundation Inc
Employer Identification Number (EIN)450533389
Name of OrganizationLincoln Sports Foundation Inc
In Care of NameLynn Simonsen
AddressPO BOX 81407, Lincoln, NE 68501-1407
SubsectionCharitable Organization
Ruling Date07/2004
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$7,233,115
Amount of Income$1,479,854
Form 990 Revenue Amount$1,464,631
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Physical Fitness and Community Recreational Facilities


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Amount of income in 2011: $1,479,854
This organization: 

 $1,479,854
Other organizations performing similar types of work: 

 $84,282

Assets in 2011: $7,233,115
Lincoln Sports Foundation Inc: 

 $7,233,115
Other organizations performing similar types of work: 

 $60,227

Expenses in 2007: $1,586,400
Lincoln Sports Foundation Inc: 

 $1,586,400
Other organizations performing similar types of work: 

 $430,823

Income to expenses ratio in 2007: 0.8
Lincoln Sports Foundation Inc: 

 0.8
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 92.0%
Lincoln Sports Foundation Inc: 

 92.0%
Other organizations performing similar types of work: 

 78.8%

Number of employees in 2007: 19
This organization: 

 19
Other organizations performing similar types of work: 

 12

Employees paid over $50,000 in 2007: 10.5%
Lincoln Sports Foundation Inc: 

 10.5%
Other organizations performing similar types of work: 

 25.0%

Grants share in income in 2007: 16.8%
Lincoln Sports Foundation Inc: 

 16.8%
Other organizations performing similar types of work: 

 87.6%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2004200520062007
Total revenue$888,160$761,183$982,925$1,210,154
Contributions, gifts, grants, and similar amounts received$-4,000$105,000$376,315$203,054
Contributions to donor advised funds$0$0
Direct public support$-4,000$105,000$376,315$203,054
Indirect public support$0$0$0$0
Government contributions (grants)$0$0$0$0
Program service revenue including government fees and contracts$847,346$647,502$606,749$1,005,609
Membership dues and assessments$0$0$0$0
Interest on savings and temporary cash investments$43$147$285$1,480
Dividends and interest from securities$0$0$0$0
Net rental income or (loss)$2,724$2,378$824$-22,699
Gross rents$3,224$2,918$1,384$1,975
Less: rental expenses$500$540$560$24,674
Other investment income$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$-3,414$0
Gross amount from sales of assets other than inventory$1,387$0$11,020$0
Less: cost or other basis and sales expenses$1,387$0$14,434$0
Net income or (loss) from special events and activities$0$0$0$0
Gross revenue$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0
Gross profit or (loss) from sales of inventory$10,078$4,254$1,080$20,810
Gross sales of inventory, less returns and allowances$55,806$35,248$17,655$37,869
Less: cost of goods sold$45,728$30,994$16,575$17,059
Other revenue$31,969$1,902$1,086$1,900
Total expenses$872,348$930,081$1,079,081$1,586,400
Program services$824,087$870,625$933,556$1,459,110
Management and general$48,261$59,456$145,525$122,901
Fundraising$0$0$0$4,389
Payments to affiliates$0$0$0$0
Net assets or fund balances at end of year$15,812$-150,916$-247,072$-623,318
Excess or (deficit) for the year$15,812$-168,898$-96,156$-376,246
Net assets or fund balances at beginning of year$0$17,982$-150,916$-247,072
Other changes in net assets or fund balances$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,586,400$1,459,110$122,901$4,389
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$145,333$103,700$41,633$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$420,721$416,721$0$4,000
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$14,997$12,953$2,044$0
Payroll taxes$31,897$28,406$3,185$306
Professional fundraising fees$0$0$0$0
Accounting fees$30,206$0$30,206$0
Legal fees$3,053$0$3,053$0
Supplies$88,879$88,879$0$0
Telephone$6,522$6,522$0$0
Postage and shipping$2,661$2,096$565$0
Occupancy$78,217$78,217$0$0
Equipment rental and maintenance$9,068$9,068$0$0
Printing and publications$3,189$3,189$0$0
Travel$22,096$21,553$543$0
Conferences, conventions, and meetings$410$410$0$0
Interest$245,425$245,425$0$0
Depreciation, depletion, etc.$178,829$178,829$0$0
Other expenses not covered above$304,897$263,142$41,672$83
Balance Sheets
2004200520062007
Total assets$5,210,376$5,206,638$5,407,743$5,472,460
Cash - non-interest-bearing$250$250$0$250
Savings and temporary cash investments$12,874$85,039$36,610$157,178
Accounts receivable less allowance for doubtful accounts$5,100$30,126$49,765$56,000
Pledges receivable less allowance for doubtful accounts$17,500$15,750$75,750$75,750
Grants receivable$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0
Inventories for sale or use$876$494$0$849
Prepaid expenses and deferred charges$476$691$11,062$53,929
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0
Investments - other$0$134,981$0$23,105
Land, buildings, and equipment less accumulated depreciation$5,169,727$3,128,372$3,236,145$3,092,291
Other assets, including program-related investments$3,573$1,810,935$1,998,411$2,013,108
Total liabilities$5,194,564$5,357,554$5,654,815$6,095,778
Accounts payable and accrued expenses$279,560$600,248$876,042$1,149,608
Grants payable$0$0$0$0
Deferred revenue$56,501$107,203$200,770$320,567
Loans from officers, directors, trustees, and key employees$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0
Mortgages and other notes payable$4,816,003$4,649,403$4,578,003$4,625,603
Other liabilities$42,500$700$0$0
Total liabilities and net assets/fund balances$5,210,376$5,206,638$5,407,743$5,472,460
Total net assets or fund balances$15,812$-150,916$-247,072$-623,318
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2004200520062007
Total revenue$0$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0$0
Other expenses$0$0$0$0
Net unrealized gains on investments$0$0$0$0
Donated services and use of facilities$0$0$0$0
Recoveries of prior year grants$0$0$0$0
Other$0$0$0$0
Other revenue$0$0$0$0
Investment expenses$0$0$0$0
Other$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2004200520062007
Total expenses$0$0$0$0
Total expenses and losses per audited financial statements$0$0$0$0
Other revenue$0$0$0$0
Donated services and use of facilities$0$0$0$0
Prior year adjustments$0$0$0$0
Losses$0$0$0$0
Other$0$0$0$0
Other expenses$0$0$0$0
Investment expenses$0$0$0$0
Other$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
50$52,500$2,580$0
50$62,500$2,580$0
50$30,333$1,863$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings5
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200619
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$-21,219$1,028,319
Program service revenue
Program service revenue 1000000$000$0$61,766
Program service revenue 2000000$000$0$504,913
Program service revenue 3000000$000$0$317,782
Program service revenue 4000000$000$0$8,877
Program service revenue 5000000$000$0$112,271
000000$000$0$61,766
000000$000$0$504,913
000000$000$0$317,782
000000$000$0$8,877
000000$000$0$87,589
000000$000$0$24,682
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$1,480$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$-22,699$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$20,810
Other revenue000000$000$0$1,900
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
2003200420052006
Total$0$933,888$792,177$634,177
Gifts, grants, and contributions received$0$-4,000$105,000$7,578
Membership fees received$0$901,667$682,750$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$624,404
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$2,767$2,525$1,109
Net income from unrelated business activities not included above$0$1,485$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0
Other income$0$31,969$1,902$1,086
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2010)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2010)
Total revenue$4,336,358
Contributions, Gifts, Grants and Other Similar Amounts$3,409,645
Program Service Revenue$1,005,859
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$36
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental loss$-108,158
Gross rents (Real / Personal)$5,375 / $0
Less: rental expenses (Real / Personal)$113,533 / $0
Rental income or (loss) (Real / Personal)$-108,158 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net loss from sales of inventory$-3,650
Gross sales of inventory, less returns and allowances$16,486
Less: cost of goods sold$20,136
Miscellaneous Revenue$32,626
Statement of Functional Expenses (for 2010)
Total functional expenses$1,450,067
Compensation of current officers, directors, trustees, and key employees$0
Other salaries and wages$421,995
Payroll taxes$30,295
Professional fundraising services$0
Other$997,777
Balance Sheet (for 2010)
Total assets$7,621,447
Total liabilities$5,900,491
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$5,204,569
Unsecured notes and loans payable to unrelated third parties$387,332
Other$308,590
Total net assets or fund balances$1,720,956
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2010)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010)
2006 - 2010 Total
Total support$5,296,718
Gifts, grants, contributions, and membership fees received$696,914
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$5,011,865
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$-461,976
Other$49,915
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$7,714$0$7,714
Gross receipts or sales less returns and allowances$47,531$0$0
Cost of goods sold$39,817$0$0
Gross profit$7,714$0$7,714
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$47,879
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$47,879
Unrelated business taxable income$40,165
Unrelated business taxable income before net operating loss deduction$40,165
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$40,165
Specific deduction$1,000
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IdNameAddressStateEstablishedTotal Income
1Oglebay Foundation IncOglebay Park Rt 88 North, Wheeling, WV 26003WV1996-07$5,143,753
2Higher Ground Sun Valley IncPO BOX 6791, Ketchum, ID 83340-6791ID2006-10$1,656,100
3Trailnet Inc411 N 10th St Ste 202, Saint Louis, MO 63101-1335MO1989-06$1,631,797
4Lincoln Sports Foundation IncPO BOX 81407, Lincoln, NE 68501-1407NE2004-07$1,479,854
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6Lost Trail Snowmobile Club IncPO BOX 604, Boonville, NY 13309-0604NY2007-05$177,864
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8Dayton Motorcycle Club IncPO BOX 285, Dayton, OH 45401-0285OH2001-02$143,206
9Friends Of The Recreation Center IncPO BOX 168, Bayfield, WI 54814-0168WI2005-09$100,374
10Friends Of Community Fitness31 High St Ste A, Guilford, ME 04443-6382ME2005-09$97,182
11Take The Field Inc655 Madison Ave, New York, NY 10065-8043NY2000-04$310
12Champlin-Dayton Athletic Association1453 Helmo Ave N, Oakdale, MN 55128-6002MN2003-04$4,740,878
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15Greater San Antonio After-School All Stars10710 Bar X Trl, Helotes, TX 78023-4042TX2004-10$1,588,527
16New Richmond Area Centre Ltd428 S Starr Ave, New Richmond, WI 54017-2063WI2009-02$1,554,604
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18Alvo-Eagle Recreation AssociationPO BOX 393, Eagle, NE 68347-0393NE1993-10$27,747
19Ak-Sar-Ben Future TrustC/O Koley Jessen Pc 1125 S 103 St, Omaha, NE 68124NE1997-05$6,079
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Number of organizations performing similar types of work
Alaska9
Alabama10
Arkansas11
Arizona14
California119
Colorado23
Connecticut12
District of Columbia10
Delaware6
Florida30
Georgia40
Hawaii6
Iowa27
Idaho8
Illinois26
Indiana22
Kansas20
Kentucky11
Louisiana11
Massachusetts36
Maryland17
Maine10
Michigan32
Minnesota23
Missouri23
Mississippi8
Montana17
North Carolina36
North Dakota2
Nebraska11
New Hampshire10
New Jersey30
New Mexico2
Nevada9
New York64
Ohio46
Oklahoma11
Oregon25
Pennsylvania56
Rhode Island2
South Carolina12
South Dakota8
Tennessee18
Texas52
Utah5
Virginia33
Vermont3
Washington27
Wisconsin38
West Virginia10
Wyoming6
International1
Total1,098

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