School District 46 Educational Foundatio

Nonprofit profile at a glance

EIN
470679694
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Springfield, NE, USA
Phone
4025921300
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$546,070
Expenses
$354,955
Assets
$1,490,090
Liabilities
$152,109

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • JODI KOHL (EXECUTIVE DIRECTOR)
  • GENE LIENEMANN (PRESIDENT)
  • KEITH HENTZEN (VICE PRESIDENT)

Highest reported compensation

  • ERIKA RONAN (KIDSCARE PROGRAM DIRECTOR): $50,000 total reported compensation
  • JODI KOHL (EXECUTIVE DIRECTOR): $38,910 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support students and staff by funding and enhancing educational programs within the springfield platteview community school district.

What it reported doing in 2024

The foundation provides a kids care program providing before and after school programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.7%; rating input score 66
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: $6.04 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 4.2; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 25%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 20.6% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 20.8% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 65.7% of revenue deployed · 90.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $323K in reported program spending
  • Leadership: top reported pay $50K · 12 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.