Passes our checks

Wisner Community Development

EIN 31-1501039 · Wisner, NE

Public records show a registered, tax-exempt organization in good standing.

What it says it does

PROMOTING COMMUNITY DEVELOPMENT.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 41 out of 100. Higher than 15% of charities in its peer group (community improvement, under $250k).

Reserves
0 of 35
Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20
It owes 12% of what it owns.
Income trend
0 of 15
Income fell 147% on the year before.
Spending floor
15 of 15
100% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 62 out of 100. Higher than 40% of charities in its peer group (community improvement, under $250k).

Independent board
25 of 25
9 of 9 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
0 of 5
Reports that it does not keep minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)

$41,788 spent. CONTINUED DEVELOPMENT OF THE GRANDVIEW ADDITION TO PROVIDE RESIDENTIAL LOTS FOR HOMEOWNERS AND COMMERCIAL LOTS FOR BUSINESSES. BY THE END OF 2024, SALES OF 10 RESIDENTIAL AND ONE COMMERCIAL LOT WERE COMPLETED AND WORK WITH REALTORS FOR LOTS SALES IS ONGOING. CONTINUED TO WORK WITH THE CITY OF WISNER ON TAX INCREMENT FINANCING FOR THE ADDITION. THE CITY EXPECTS TO COMPLETE WATER, SEWER AND PAVING FOR 16 ADDITIONAL LOTS IN THE RESIDENTIAL AREA BY JULY 2025 AND PLANS TO COMPLETE PAVING IN THE COMMERCIAL AREA.
$20,080 spent. DURING THE YEAR, THE WISNER COMMUNITY DEVELOPMENT GROUP YOUNG ADULT STAKEHOLDERS HELPED TO CREATE COMMUNITY PROJECTS AT THE CITY PARK: CONTINUED PLANNING TO BUILD SPLASH PAD, EXTEND THE PICNIC SHELTER AND ADD BATHHOUSE TO RESTROOMS; COLLABORATED WITH LOCAL SCHOOL IN BUILDING A PRESCHOOL WITH THREE YEAR OLDS CAPACITY FILLED AND FOUR YEAR OLD CAPACITY AT 75%; INVESTIGATING CHILDCARE OPTIONS; ADVISED AND ASSISTED NEW AND PROSPECTIVE BUSINESSES; A COFFEE SHOP AND MEXICAN RESTAURANT WILL BE OPENING SOON; CONTINUE TO EXPLORE EXPANSION LOCATIONS FOR AN INDUSTRIAL TRACT AND BUSINESSES.
$6,250 spent. WISNER COMMUNITY DEVELOPMENT COMPLETED PARTICIPATION IN THE NEBRASKA LOAN REPAYMENT PROGRAM FOR DR STEVEN READY AS PART OF THE RECRUITMENT PACKAGE THROUGH THE NEBRASKA OFFICE OF RURAL HEALTH.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 1997.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.