Wisner Community Arts & Recreation

Nonprofit profile at a glance

EIN
470791521
IRS 990-EZ coverage
2017–2025
Forms available
Form 990-EZ 2025
Location
Wisner, NE, USA
Phone
4025296443
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Recreational Centers

Reported finances

Revenue
$128,804
Expenses
$102,707
Assets
$123,751

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

Leadership & pay

8 people listed

People named in this filing

  • THERESA BROCKEMEIER (Director)
  • TOM DONNER (Director)
  • JACKIE KALKOWSKI (Director)

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

Organization of activities for children and adults.

What it reported doing in 2025

Wisner heritage museum was created to preserve local history with 300 visitors annually. The arts council was developed to encourage enjoyment of fine arts in the community. No activities were held by the arts council.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Program spending has declined or grown slowly and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 100
  • Sustainability: 60
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.7%; rating input score 80
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 20.3%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 79.7% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $103K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 9 filing years from 2017 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.