Nebraska Water Balance Alliance

Nonprofit profile at a glance

EIN
273868877
IRS 990 coverage
2018–2023
Forms available
Form 990 2023, Form 990-EZ 2017
Location
Grand Island, NE, USA
Phone
4024505599
Rating
48
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$53,250
Expenses
$101,261
Assets
$87,476
Liabilities
$13,515

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • RORIC PAULMAN (CHAIRMAN)
  • JESSE HARDING-CAMPBELL (MEMBER AT LARGE)
  • BOB DAHLGREN (SECRETARY / TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Nebraska water balance alliance is to encourage practical watershed management through team based approaches to technology, practice and community.

What it reported doing in 2023

Nebraska water balance alliance conducts water for generation projects to demonstrate and explore practical, producer-driven water strategies

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 11
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 27
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15%; rating input score 15
  • Program expense ratio: 7.9%; rating input score 8
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -90.2%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.86; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -41% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -9% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: 26.2% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 15% of revenue deployed · 7.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2018 to 2023
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 15/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.