2025-03-10T14:09:16+00:00 2024-06-30 440160260 Forvis Mazars LLP 1248 O Street Ste 1040 Lincoln NE 685081461 990 2023-07-01 200288992 UNF CHARITABLE GIFT FUND UNFC 4024581100 1010 LINCOLN MALL 300 LINCOLN NE 68508 CELESTE C KNAPPER VICE PRESIDENT AND TREASURER 4024581100 2025-03-10 true Kristin Tynon P01063388 4024737600 2025-05-15 2023 2025-03-06 01:10:19Z CELESTE C KNAPPER 1010 LINCOLN MALL 300 LINCOLN NE 68508 4195520 false X N/A X 2003 NE THE UNF CHARITABLE GIFT FUND WAS ESTABLISHED TO ENABLE DONORS TO MAKE CHARITABLE DONATIONS TO MULTIPLE ORGANIZATIONS, INCLUDING THE UNIVERSITY OF NEBRASKA. 5 5 0 110 0 0 628430 1471750 0 0 21269 86963 0 0 649699 1558713 267586 313651 0 0 0 0 0 0 153577 228656 421163 542307 228536 1016406 5942614 7804088 2314914 2838251 3627700 4965837 THE UNF CHARITABLE GIFT FUND WAS ESTABLISHED TO ENABLE DONORS TO MAKE CHARITABLE DONATIONS TO MULTIPLE ORGANIZATIONS, INCLUDING THE UNIVERSITY OF NEBRASKA. false false 313651 313651 SUPPORT FOR VARIOUS CHARITIES BY GIFT OPTION DIRECTIVES. 313651 true true false false true false false false true false true true false true true false true false false false false false false false false false true false true false false false false false false false false true false false false false true false false false true 0 0 0 false false false false false false false false false false false false false false false X 5 5 false false false false false true true true true false false false true true true true true false false false X CELESTE C KNAPPER 4024581100 1010 LINCOLN MALL SUITE 300 LINCOLN NE 68508 JOHN C MASSEY CHAIR 1.0 0.0 X X 0 0 0 ANN K BRUNTZ DIRECTOR 1.0 0.0 X 0 0 0 CANDY J HENNING DIRECTOR 1.0 0.0 X 0 0 0 JODY OLSSON DIRECTOR 1.0 0.0 X 0 0 0 MARY C ARTH FORMER DIRECTOR 1.0 0.0 X 0 0 0 Mike Tavlin Director 1.0 0.0 X 0 0 0 CELESTE C KNAPPER VICE PRESIDENT & TREASURER 5.0 40.0 X 0 167932 26165 KEITH D MILES PRESIDENT 5.0 40.0 X 0 257835 52318 MARGARET I STENEHJEM CORPORATE SECRETARY 5.0 40.0 X 0 107344 37793 STEPHEN R HILL VICE PRESIDENT 5.0 40.0 X 0 159574 31302 0 692685 147578 0 false true false 0 5000 1466750 937346 1471750 0 0 0 0 0 153993 153993 0 0 2569777 2636807 -67030 0 -67030 -67030 0 0 0 0 0 1558713 0 0 86963 313651 313651 4250 4250 89405 89405 0 0 0 0 UNITRUST PAYMENTS 134986 134986 MISCELLANEOUS 15 15 0 0 0 0 542307 313651 228656 0 158025 594012 898860 980630 0 21442 16049 0 0 0 0 0 0 0 0 0 0 0 2655445 3623858 1349638 1730335 859204 859204 0 0 5942614 7804088 3900 0 0 0 2311014 2838251 2314914 2838251 X 420202 468218 3207498 4497619 3627700 4965837 5942614 7804088 X 1016406 392160 -70429 X false true X true false X 185347 210249 657314 628430 1471750 3153090 0 0 185347 210249 657314 628430 1471750 3153090 1474413 1678677 50298 40244 63081 146864 153993 454480 0 0 0 0 0 0 0 3607570 0 0.4653 0.9054 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11 766051 72581 1070128 true true 1589924 601579 127708 336739 1982472 1194223 344210 77605 26114 1589924 1317969 -112558 11188 1194223 1039362 289822 11215 1317969 1079439 -18814 21263 1039362 0.6099 0.3901 0.0 false true true POOLED INVESTMENT WITH UNF 1730335 F 1730335 IRREVOCABLE INTEREST IN LAND 859204 F 859204 DEFERRED UNITRUST PAYABLE 2838251 2838251 X Schedule D, Part V, Line 4 Intended uses of endowment funds THE NET INCOME FROM THE DONOR ADVISED ENDOWMENTS IS DISTRIBUTED TO QUALIFIED CHARITIES AT THE DIRECTION OF THE BOARD OF DIRECTORS, AFTER CONSIDERATION OF DONOR RECOMMENDATIONS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. SUCH TAX POSITIONS, WHICH ARE MORE THAN 50% LIKELY OF BEING REALIZED, ARE MEASURED AT THEIR HIGHEST VALUE. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. DURING FISCAL YEARS 2024 AND 2023, MANAGEMENT DETERMINED THAT THERE ARE NO INCOME TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. true Alma United Methodist Church 304 7TH STREET Alma NE 68920 490590133 501(c)3 10000 Charitable Contribution Midwest Covenant House 615 East 9th St Stromberg NE 68666 455701611 501(c)3 35000 Charitable Contribution Nebraska Panhandle Area Health Education 1601 E 27th St Scottsbluff NE 69361 202978077 501(c)3 110342 Charitable Contribution University of Nebraska Foundation 1010 Lincoln Mall Ste 300 Lincoln NE 68508 470379839 501(c)3 119923 Charitable Contribution Willa Cather Foundation 413 N Webster St Red Cloud NE 68970 470485401 501(c)3 20386 Charitable Contribution 5 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. FOR DONOR ADVISED FUNDS, DONORS ARE REQUIRED TO SUBMIT A GRANT RECOMMENDATION FORM STATING THE RECOMMENDED CHARITY AND THE RECOMMENDED GRANT AMOUNT. ONCE VERIFIED THAT THE CHARITY IS A 501(C)(3) CHARITY IN GOOD STANDING, THE RECOMMENDATION IS VOTED UPON BY THE BOARD OF DIRECTORS. FOR CHARITABLE ACCOUNTS, STAFF REVIEWS REQUESTS FOR PAYMENT AND VERIFIES THE APPROPRIATENESS OF THE EXPENSES. false false false false false false false false false KEITH D MILES PRESIDENT 0 242043 0 6306 0 9486 0 25603 0 26715 0 310153 0 0 CELESTE C KNAPPER VICE PRESIDENT & TREASURER 0 163509 0 4197 0 226 0 16976 0 9189 0 194097 0 0 STEPHEN R HILL VICE PRESIDENT 0 151519 0 7862 0 193 0 16230 0 15072 0 190876 0 0 Schedule J, Part I, Line 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION OFFICERS SPEND A SUBSTANTIAL AMOUNT OF THEIR TIME WORKING FOR THE UNIVERSITY OF NEBRASKA FOUNDATION, A RELATED ORGANIZATION, AND THEIR COMPENSATION IS REVIEWED BY THIS ORGANIZATION. THE UNF CHARITABLE GIFT FUND DOES NOT COMPENSATE A CEO, EXECUTIVE DIRECTOR, KEY EMPLOYEES, OR ANY TOP MANAGEMENT OFFICIAL. X 3 163199 Market value X 1 438192 Market value X Equipment 1 337204 Selling cost 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions The Organization used brokers to sell stock gifts, real estate gifts, and gifts of equipment. Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The amounts listed in column B represent the number of contributions. Other - Equipment The amounts listed in column B represent the number of contributions. Real estate - Residential - The amounts listed in column B represent the number of contributions. Form 990, Part VI, Line 15 COMPENSATION REVIEW THE ORGANIZATION DOES NOT COMPENSATE A CEO, EXECUTIVE DIRECTOR, OFFICERS, KEY EMPLOYEES OR ANY TOP MANAGEMENT OFFICIAL. THESE QUESTIONS HAVE BEEN MARKED "NO" PER THE INSTRUCTIONS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE ELECTION OF THE BOARD OF DIRECTORS OF THE UNF CHARITABLE GIFT FUND IS SUBJECT TO APPROVAL BY THE UNIVERSITY OF NEBRASKA FOUNDATION. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE ARTICLES OF INCORPORATION AND BYLAWS OF THE UNF CHARITABLE GIFT FUND GRANT CONTROL OF ITS BOARD TO THE BOARD OF DIRECTORS OF THE UNIVERSITY OF NEBRASKA FOUNDATION, A RELATED ORGANIZATION. THE UNIVERSITY OF NEBRASKA FOUNDATION APPOINTS AND APPROVES THE BOARD OF DIRECTORS FOR THE UNF CHARITABLE GIFT FUND. THERE ARE NO OVERLAPPING MEMBERS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED AND APPROVED BY THE OFFICERS OF THE ORGANIZATION PRIOR TO FILING AND A FINAL COPY WITH SCHEDULE B REDACTED IS GIVEN TO THE BOARD PRIOR TO THE TIME OF FILING. Form 990, Part VI, Line 12c Conflict of interest policy ANNUAL COMPLETION OF THE CONFLICT OF INTEREST DISCLOSURE FORM IS REQUIRED BY THE BOARD OF DIRECTORS AND ALL OFFICERS OF THE UNF CHARITABLE GIFT FUND. STATED CONFLICTS ARE INVESTIGATED BY THE IN-HOUSE LEGAL COUNSEL AND REPORTED TO THE CHAIR OF THE BOARD OF DIRECTORS. THE CHAIR REVIEWS ANY POTENTIAL CONFLICTS AND MAKES A RECOMMENDATION TO THE BOARD, IF APPROPRIATE. THE BOARD MAKES A FINAL DETERMINATION OF WHETHER OR NOT THERE IS A DISQUALIFYING EVENT. AT ANY TIME, A BOARD MEMBER MAY DECLARE A CONFLICT OF INTEREST AND RECUSE HIMSELF/HERSELF FROM THE DISCUSSION. THE INDIVIDUAL IS ALSO REQUIRED TO DISCLOSE ANY KNOWN OR POSSIBLE CONFLICTS OF INTEREST THAT ARISE DURING THE CALENDAR YEAR. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - -70429; UNIVERSITY OF NEBRASKA FOUNDATION 1010 LINCOLN MALL SUITE 300 LINCOLN NE 68508 470379839 SUPPORT EDUCATION NE 501(c)(3) 7 NA false Charitable Remainder Trusts (3) Charitable Trust NE NA Trust true false true true false false false false false false false false false true true false true false false false