Capstone EIN 31-1755892

Capstone

EIN  31-1755892 Public charity (501(c)(3)) Gering, NE
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Prevents child abuse and helps victims.
Leadership
Kathy Stokey · Board Member
Money in and out
$608K revenue, $613K expenses
Bottom line
71% program efficiency

Prevents child abuse and helps victims. For fiscal year 2024 it reported $608K in revenue, $613K in expenses, and $591K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$608K
Pt VIII · Ln 12
Total expenses
$613K
Pt IX · Ln 25
Net assets
$591K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$5K
Where spending went · Part IX cols B–D
Program services $0.71 Management & general $0.29
Program efficiency
71%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
7.9mo
months of highly liquid reserves at operating expense rate▼ -19% vs prior filing year
Surplus margin
-1%
revenue over expenses, this year▼ -121% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$608K
FY2024▲ +19%
Expenses
$613K
FY2024▲ +25%
Total assets
$604K
FY20240%
Total liabilities
$13K
FY2024▲ +69%
Total revenue
$608K
Pt VIII · Ln 12
Total expenses
$613K
Pt IX · Ln 25
Net assets
$591K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$5K
Total assetsPt X · Ln 16$604K
Program-expense ratioPt IX · col B71%
Voting members of governing bodyPt I · Ln 316
Independent voting membersPt I · Ln 416
Mission & Programs · Part III

Where the work happens

3 program services, described in the organization's own filed words · FY2024.
01

Facilitate training, peer and educational opportunities for primary care providers and law enforcement in child abuse investigation

Pt IX · col B
02

Reduction in trauma to neglected and abused children during the investigatory and medical exam process

Pt IX · col B
03

Education relating to child abuse prevention

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCapstone
EINHdr · item D31-1755892
Principal addressHdr · item CGering, NE
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNE
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P40)
Ruling yearIRS BMFNov 2001

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a16
Independent voting membersPt VI · Ln 1b16
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Executive Di
$0Pt VII · Sec A
Co-Chair
$0Pt VII · Sec A

Monica Shambaugh’s $58K as Executive Di is at the 47th percentile of top reported officer pay among 2165 $100K–1M human services 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.

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Statement of Revenue

Part VIII
Contributions & grants$582K · 96%
Other revenue$19K · 3%
Investment income$7K · 1%
Contributions & grants96%$582K
Other revenue3%$19K
Investment income1%$7K
— government grantsLn 1e$511K
Total revenueLn 12$608K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.71 Management & general $0.29
Program services71%$434K
Management & general29%$180K
Total functional expensesLn 25$613K

Balance Sheet

Part X · end of year
CashLn 1$398K
Total assetsLn 16$604K
Total liabilitiesLn 26$13K
Total net assetsLn 32$591K
Months of cash on handcomputed7.8

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $398K · Operating expenses (Pt IX) $613K · Less non-cash grants $11K · Cash operating expenses/yr $603K
7.9 months
Where the money goes
Program services
Program services $434K · Total expenses $613K
71%
Management & General
Management & general $180K · Total expenses $613K
29%
Fundraising
Fundraising $0 · Total expenses $613K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $74K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $582K · Total revenue $608K
96%
Government reliance
Government grants $511K · Total revenue $608K
84%
Earned-income share
Program service revenue $0 · Total revenue $608K
0%
Investment reliance
Investment income $7K · Total revenue $608K
+1%
Program self-sufficiency
Program service revenue $0 · Total expenses $613K
0%
Growth & trend
Revenue growth (YoY)
This year $608K · Prior year $510K
+19%
Revenue CAGR
FY2020 $499K · FY2024 $608K
+5%
Net-asset trend (YoY)
End of year $591K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $608K · Expenses $613K
-1%
Liabilities-to-Assets
Total liabilities — · Total assets $604K
Net-asset ratio
Net assets $591K · Total assets $604K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $604K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Kathy Stokey · Reported title BOARD MEMBER · Highest reported compensation $0 · Total expenses $613K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $427K · Total expenses $613K
70%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 71%
Overhead ratio 29%
Fundraising cost ratio 0%
Revenue growth 19%
Legal fee ratio 0%
Accounting fee ratio 3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$31K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$608K revenue · viewing · ⤓ 990 PDF
FY2023$510K revenue · ⤓ 990 PDF
FY2022$528K revenue · ⤓ 990 PDF
FY2021$499K revenue · ⤓ 990 PDF
FY2020$499K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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