NEBRASKA JOURNALISM TRUST

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2021

Legal Domicile

Principal Officer

LYNN ROPER

Phone

4023020066

Tax Period

2023-01-01 to 2023-12-31

NEBRASKA JOURNALISM TRUST, founded in 2021, is a community nonprofit in the Public & Societal Benefit sector that reported $2.3M in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $1.1M, a strong 47% operating margin.

Mission

TO UNCOVER TRUTH, AMPLIFY DIVERSE VOICES, AND ENRICH LIFE IN NEBRASKA.

Program Service Accomplishments

Program 1

Expenses: $838,287 Revenue: $485

OUR FLAGSHIP PUBLICATION, THE FLATWATER FREE PRESS, IS NEBRASKA'S FIRST INDEPENDENT, NONPROFIT, NONPARTISAN NEWS OUTLET. THE FLATWATER FREE PRESS PRODUCES STORIES WITH DEPTH AND IMPACT FOR NEBRASKANS FROM ALL WALKS OF LIFE, FROM THE PANHANDLE TO THE MISSOURI RIVER. OUR GROWING TEAM OF EXPERIENCED JOURNALISTS ADHERES TO THE HIGHEST STANDARDS AND IDEALS OF JOURNALISM. THEY DIG DEEP INTO THE ISSUES, EXPLORE ALL PERSPECTIVES, RIGOROUSLY CHECK AND RE-CHECK THE FACTS, AND SEEK SOLUTIONS - NOT JUST PROBLEMS. THEY TELL COMPELLING STORIES THAT EVERYDAY NEBRASKANS CARE ABOUT. THESE STORIES HELP NEBRASKANS UNDERSTAND THE ISSUES AND ONE ANOTHER. THE FLATWATER FREE PRESS PUBLISHES A WEBSITE AND FREE WEEKLY E-MAIL NEWSLETTER, AND IT DISTRIBUTES STORIES AND PHOTOS FREELY TO PARTNERING NEWS OUTLETS ACROSS NEBRASKA.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,342,238

Program Service Revenue $0

Investment Income $5,848

Other Revenue $-8,309

TOTAL REVENUE $2,339,777

Expense Breakdown

Grants Paid $0

Salaries & Benefits $802,505

Fundraising Expenses $151,915

Program Expenses $838,287

Other Expenses $343,809

TOTAL EXPENSES $1,231,503

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,339,777	$2,093,022	+0.1%
Expenses	$1,231,503	$633,631	+0.9%
Net Income	$1,108,274	$1,459,391	-0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$102,198

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LYNN ROPER	BOARD CHAIR	1.00	Officer Director	$0	$0	$0
JEFF BECK	TREASURER	1.00	Officer Director	$0	$0	$0
JOHN GALE	SECRETARY	1.00	Officer Director	$0	$0	$0
COLLEEN ADAMS	DIRECTOR	1.00	Director	$0	$0	$0
KENT WARNEKE	DIRECTOR	1.00	Director	$0	$0	$0
ANDY POLLOCK	DIRECTOR	1.00	Director	$0	$0	$0
CAROL WANG	DIRECTOR	1.00	Director	$0	$0	$0
JO GILES	DIRECTOR	1.00	Director	$0	$0	$0
MARICIA MARQUEZ	DIRECTOR	1.00	Director	$0	$0	$0
MATT WYNN	EXECUTIVE DIRECTOR	40.00	Officer	$102,198	$0	$102,198

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$2,339,777	$1,231,503	$3,484,511	$1,108,274
2022	$2,093,022	$633,631	$2,601,400	$1,459,391
2022	$2,093,022	$633,631	$2,601,400	$1,459,391
2021	$1,085,699	$229,278	$860,096	$856,421