Dimensions Educational Research Foundation FY2022 filing

Tax-deductible

Lincoln, NE501(c)(3)Since 1967EducationEIN 31-1511625Revenue $4.4M in FY2022

On file with the IRSdimensionsfoundation.org7700 a St, 68510-4206 · Lincoln, NETax-exempt since Jan 1998School — 170(b)(1)(A)(ii)

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Dimensions Educational Research Foundation provides Research-based workshops, design consultations and hands-on resources to elementary schools, early childhood programs, nature centers, arboretums, botanical gardens, parks, zoos, wildlife refuges, national forest visitor centers and other organizations throughout the united states interested in helping children connect more deeply with the natural world. IT also runs the Dimensions early education programs, which serve as primary Research classrooms for on-going Research efforts. The organization operates a bimonthly publication focused on supporting early childhood professionals worldwide in their efforts to craft early childhood environments where adults and children thrive.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$175K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $43K a year · 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$175K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.0 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $75K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$4.5M
86% of total assets
Concern: liabilities are 86% of assets; over 80%.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.4M
-1% vs prior year
Spent
$4.5M
To programs
81%
Net assets
$700K
By yearFY2020–FY2024
Revenue
$4.4M
FY2022▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.5M
FY2021$4.5M
FY2022$4.4M
FY2023$4.0M
FY2024$3.7M
FY2024$3.2M
Expenses
$4.5M
FY2022▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.3M
FY2021$4.3M
FY2022$4.5M
FY2023$4.1M
FY2024$4.1M
FY2024$3.5M
Net assets
$700K
FY2022▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$448K
FY2021$658K
FY2022$700K
FY2023$705K
FY2024$276K
FY2024−$54K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1998.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $3.6M Management & general 15% · $687K Fundraising 4% · $183K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $175K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
$113,732Pt VII · Sec A
$61,290Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A

Jennifer Shiner’s $92K as CIO is at the 26th percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Julie Heyen——$83,151$113,732$97,812—
James Wike————$101,451$104,753
Andrea Koberstein$50,306$101,439$94,429———
Jennifer Shiner$92,016$81,486————
Tara Schroeder$90,134$75,528$72,796$61,290——
Sara Nelson$70,255—————
Nancy Rosenow————$44,203$45,687

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers research-backed educational resources for children, families, and educators.

Provided by the organization

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3 programs · $3.2M · in their own filed words · FY2021
01

The organization provides educational programs to the public youth of the state of nebraska.

$1.7Mprogram expense
02

The organization provides hands-on, field-tested resources to schools, nature centers, national forests, parks and wildlife refuges, zoos, arboretums and early childhood programs.

$754Kprogram expense
03

The organization operates a bimonthly publication focused on supporting early childhood professionals worldwide in their efforts to craft early childhood environments where adults and children thrive.

$732Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$75K
See all 3 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$4.4M
Ln 12
Fees for servicesLn 2g$2.8M
Gifts and grantsLn 1h$960K
Other incomeLn 4–11$708K
Money outPt IX
$4.5M
Ln 25
Programscol B$3.6M
Managementcol C$687K
Fundraisingcol D$183K
Owns and owesPt X
$700K
net assets · Ln 32
Cash and savingsLn 1–2$14K
Total assetsLn 16$5.2M
LiabilitiesLn 26$4.5M
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$960K
Government grantsLn 1e$430K
Fundraising eventsLn 1c$7K
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$5
Other incomeLn 4–11$708K
Total revenueLn 12$4.4M
Assets in detailPt X, end of year
CashLn 1$14K
Cash and savings togetherLn 1–2$14K
Land, buildings, equipmentLn 10c$1.8M
Total assetsLn 16$5.2M
LiabilitiesLn 26$4.5M
Net assetsLn 32$700K
OperationsPt I, VI
EmployeesI 563
VolunteersI 6400
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$46K$14K
Land, buildings, equipmentLn 10c$1.7M$1.8M
Total assetsLn 16$5.2M$5.2M
LiabilitiesLn 26$4.5M$4.5M
Net assetsLn 32$658K$700K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$258K$121K$138K
Other salaries and wagesLn 7$2.6M$2.3M$196K$109K
Other employee benefitsLn 9$210K$198K$5K$6K
Payroll taxesLn 10$198K$166K$24K$8K
Legal feesLn 11b$4K$3K$585
Accounting feesLn 11c$18K$15K$3K
Other fees for servicesLn 11g$138K$93K$14K$32K
Advertising and promotionLn 12$29K$29K
Office expensesLn 13$181K$147K$7K$26K
Information technologyLn 14$175K$50K$125K
OccupancyLn 16$78K$78K
TravelLn 17$91K$89K$2K
Conferences, conventions and meetingsLn 19$2K$2K$600
InterestLn 20$89K$34K$55K
Depreciation, depletion and amortizationLn 22$44K$16K$27K$57
InsuranceLn 23$52K$17K$34K$896
Other expenses (24a–d)Ln 24$316K$260K$55K$572
All other expensesLn 24e$3K$3K$137
Total functional expensesLn 25$4.5M$3.6M$687K$183K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $3.7M$4.1M−$430K$276K 990 PDF
FY2023 $4.0M$4.1M−$76K$705K 990 PDF
FY2022 Viewing $4.4M$4.5M−$52K$700K 990 PDF
FY2021 $4.5M$4.3M$171K$658K 990 PDF
FY2020 $4.5M$4.3M$169K$448K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $4,433,470 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,641,412$960,384
I-9 Program service revenuePrior year $2,512,656$2,765,062
I-10 Investment incomePrior year −$1,112$5
I-11 Other revenuePrior year $338,050$708,019
I-12 Total revenuePrior year $4,491,006$4,433,470
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,336,611$3,265,133
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $982,969$1,220,458
I-18 Total expensesPrior year $4,319,580$4,485,591
I-19 Revenue less expensesPrior year $171,426−$52,121
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,433,470 across 9 lines filed
Lines not itemized here account for $677,133 of total revenue; see the IRS return.
VIII-1c Fundraising events$6,936
VIII-1e Government grants$429,721
VIII-1f All other contributions, gifts and grants$523,727
VIII-1h Total contributions, gifts and grants$960,384
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,290,323 · Unrelated business $473,707$2,764,030
VIII-3 Investment incomeExcluded from tax $5$5
VIII-8 Net income from fundraising eventsExcluded from tax $30,781$30,781
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,137$1,137
VIII-12 Total revenueRelated to mission $2,968,593 · Unrelated business $473,707 · Excluded from tax $30,786$4,433,470
Part IX · Statement of functional expenses $4,485,591 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $120,538 · Management $137,735$258,273
IX-7 Other salaries and wagesPrograms $2,294,089 · Management $196,314 · Fundraising $109,152$2,599,555
IX-9 Other employee benefitsPrograms $198,259 · Management $5,256 · Fundraising $6,139$209,654
IX-10 Payroll taxesPrograms $165,753 · Management $24,003 · Fundraising $7,895$197,651
IX-11b Legal feesPrograms $3,450 · Management $585$4,035
IX-11c Accounting feesPrograms $14,963 · Management $2,537$17,500
IX-11g Other fees for servicesPrograms $92,676 · Management $13,653 · Fundraising $32,000$138,329
IX-12 Advertising and promotionPrograms $29,190$29,190
IX-13 Office expensesPrograms $147,015 · Management $7,259 · Fundraising $26,422$180,696
IX-14 Information technologyPrograms $49,748 · Management $125,450$175,198
IX-16 OccupancyPrograms $77,778$77,778
IX-17 TravelPrograms $88,987 · Management $2,321$91,308
IX-19 Conferences, conventions and meetingsPrograms $1,664 · Management $600$2,264
IX-20 InterestPrograms $34,400 · Management $54,969$89,369
IX-22 Depreciation, depletion and amortizationPrograms $16,447 · Management $27,263 · Fundraising $57$43,767
IX-23 InsurancePrograms $17,143 · Management $34,267 · Fundraising $896$52,306
IX-24 Other expenses (24a–d)Programs $260,204 · Management $54,861 · Fundraising $572$315,637
IX-24e All other expensesPrograms $2,944 · Management $137$3,081
IX-25 Total functional expensesPrograms $3,615,248 · Management $687,210 · Fundraising $183,133$4,485,591
Part X · Balance sheet $5,162,834 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $45,889$13,777
X-4 Accounts receivableStart of year $642,532$562,817
X-8 Inventories for sale or useStart of year $132,011$143,167
X-9 Prepaid expenses and deferred chargesStart of year $26,265$34,143
X-10c Land, buildings and equipment, netStart of year $1,707,526$1,781,738
X-14 Intangible assetsStart of year $2,627,192$2,627,192
X-16 Total assetsStart of year $5,181,415$5,162,834
X-17 Accounts payable and accrued expensesStart of year $554,976$497,207
X-19 Deferred revenueStart of year $396,389$420,813
X-24 Unsecured notes and loans payableStart of year $1,129,373$1,046,833
X-26 Total liabilitiesStart of year $4,523,048$4,462,440
X-27 Net assets without donor restrictionsStart of year $548,867$600,894
X-28 Net assets with donor restrictionsStart of year $109,500$99,500
X-32 Total net assets or fund balancesStart of year $658,367$700,394
X-33 Total liabilities and net assetsStart of year $5,181,415$5,162,834
Part XI · Reconciliation of net assets $700,394 net assets at year end
XI-1 Total revenue$4,433,470
XI-2 Total expenses$4,485,591
XI-3 Revenue less expenses−$52,121
XI-4 Net assets at start of year$658,367
XI-6 Donated services and use of facilities$94,148
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$700,394

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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