Wallace Barnett Jr Cism Memorial Foundation
Nonprofit profile at a glance
- EIN
- 813738865
- IRS 990-EZ coverage
- 2018–2025
- Forms available
- Form 990-EZ 2025
- Location
- Firth, NE, USA
- Phone
- 4022023611
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Public Safety, Disaster Preparedness & Relief N.E.C.
Reported finances
- Revenue
- $30,615
- Expenses
- $21,942
- Assets
- $32,810
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- RANDY RUHGE (PRESIDENT)
People named in this filing
- JON B KAYNE (VICE PRESIDE)
- KARLA HOUFEK (SECRETARY)
- DEBRA KUHN (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
This non-profit foundation is named after a man who dedicated his life to protecting and serving the public in the fire service, as well as those who served the health and welfare of all first responders. It was formed to support the organized training and continuing education of members of the Nebraska critical incident stree management program, to enhance the provision of competent, effective, evidence-based, and timely services to Nebraska's first responders. Research has made it clear that many first responders sacrifice a great deal for the public good, and in doing so often experience undue stress, trauma, and disruption of both their professional and personal lives to the extent that there is seriuos risk to their health and welfare, and subsequently to the public welfare. It is hoped that the support from this foundation may in some small measure repay all that has been so freely given.
What it reported doing in 2025
Held conference for the continuing education of the members of the Nebraska critical incident stress management program
Operating model
- Revenue model
- Donor-supported. 65% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 82
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 68.7%; rating input score 69
- Program expense ratio: 95.9%; rating input score 96
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 28.3%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 1.5; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 13.3% per year; rating input score 100; 75th percentile among comparable filings
- Revenue growth: 13.2% per year; rating input score 100; 84th percentile among comparable filings
- Asset growth: 13.6% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 68.7% of revenue deployed · 95.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $21K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 8 filing years from 2018 to 2025
- Contacts: How to reach this organization
- 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 — Sustainability: Total-asset coverage ratio scored 58/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.