Partners for Livable Omaha

Nonprofit profile at a glance

EIN
854187964
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Omaha, NE, USA
Phone
4029800427
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Reported finances

Revenue
$404,659
Expenses
$404,491
Assets
$358,362
Liabilities
$94,219

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • JESSICA SCHEUERMAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JESSICA SCHEUERMAN (EXECUTIVE DIRECTOR): $81,121 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Founded in 2020, partners for livable omaha is a 501(c)(3) nonprofit organization dedicated to increasing the livability of communities throughout the omaha metro.partners for livable omaha (livable omaha) partners with organizations, stakeholders, andexperts who share a common vision for strengthening communities. Its programs build bridgesacross disciplines and across community populations, with a focus on creative workforcedevelopment, arts-based community empowerment, design-based solutions, and the creation oflivability resources that are accessible to all.

What it reported doing in 2025

Partners for livable omaha operates two primary program areas: ourstory small houseslaunched in 2024, ourstory small houses creates aging-ready homes that seek affordability atthe intersection of innovation, design, finance, and policy. The program fills a gap in the market for small house designs that are constructible, financeable, environmentally sustainable, and empowering. In 2025, the program expanded to include an architectural internship program.omaha mobile stage (oms)launched in 2021, omaha mobile stage uses creative placemaking, community-based arts andcultural resources, and multidisciplinary collaboration to expand live performing artsopportunities and create space for creatives to participate in community and economicdevelopment in the omahacouncil bluffs metropolitan area. The program added an audioengineer internship program in 2022.

Operating model

Revenue model
Donor-supported. 97% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.2%; rating input score 75
  • Program expense ratio: 75.1%; rating input score 75
  • Fundraising efficiency: $20.45 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 0%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 20.1%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 28.5% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 11.8% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 21.4% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 75.2% of revenue deployed · 75.1% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $304K in reported program spending
  • Leadership: top reported pay $81K · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 56/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.