Skip to content
ProPublica Donate
ProPublica Donate

Discerning Hearts

  • Ralston, NE
  • Tax-exempt since July 2012
  • EIN: 45-2759984

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$501k (2022)

Expenses
$358k (2022)

Total Assets
$260k (2022)

Total Liabilities
$19.1k (2022)

Source: Form 990 tax filings from 2014 to 2022

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$501,204
Expenses
$358,040
Net Income
$143,164
Net Assets
$241,387
Notable Sources of Revenue Percent of Total Revenue
Contributions $181,900
36.3%
Program Services $319,217
63.7%
Investment Income $87
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $102,000
28.5%
Professional Fundraising Fees $0
Other Salaries and Wages $49,958
14.0%
Assets/Debt
Total Assets $260,453
Total Liabilities $19,066
Net Assets $241,387
Compensation
Key Employees and Officers Compensation Related Other
Bruce Mcgregor (Treasurer) $52,000 $0 $0
Kristy Mcgregor (Executive Dir.) $50,000 $0 $0
Omar Gutierrez Ma (Secretary) $0 $0 $0
Dr Anthony Lilles (President) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 15, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
View Filing (2 of 2)

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$200,116
Expenses
$229,584
Net Income
-$29,468
Net Assets
$85,498
Notable Sources of Revenue Percent of Total Revenue
Contributions $183,737
91.8%
Program Services $16,345
8.2%
Investment Income $34
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $72,100
31.4%
Professional Fundraising Fees $6,577
2.9%
Other Salaries and Wages $24,000
10.5%
Assets/Debt
Total Assets $90,291
Total Liabilities $4,793
Net Assets $85,498
Compensation
Key Employees and Officers Compensation Related Other
Kristy Mcgregor (Executive Dir.) $50,000 $0 $0
Bruce Mcgregor (Treasurer) $22,100 $0 $0
Dr James Keating Phd (President) $0 $0 $0
Omar Gutierrez Ma (Secretary) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 11, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$229,886
Expenses
$187,046
Net Income
$42,840
Net Assets
$82,756
Notable Sources of Revenue Percent of Total Revenue
Contributions $180,186
78.4%
Program Services $49,680
21.6%
Investment Income $20
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $50,000
26.7%
Professional Fundraising Fees $1,519
0.8%
Other Salaries and Wages $24,000
12.8%
Assets/Debt
Total Assets $87,666
Total Liabilities $4,910
Net Assets $82,756
Compensation
Key Employees and Officers Compensation Related Other
Kristy Mcgregor (Executive Dir.) $50,000 $0 $0
Dr James Keating Phd (President) $0 $0 $0
Omar Gutierrez Ma (Secretary) $0 $0 $0
Bruce Mcgregor (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 2, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$157,140
Expenses
$144,130
Net Income
$13,010
Net Assets
$39,916
Notable Sources of Revenue Percent of Total Revenue
Contributions $131,222
83.5%
Program Services $25,909
16.5%
Investment Income $9
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $40,331
Total Liabilities $415
Net Assets $39,916
Compensation
Key Employees and Officers Compensation Other
Kristy Mcgregor (Executive Dir.) $31,250 $0
Dr James Keating Phd (President) $0 $0
Omar Gutierrez Ma (Secretary) $0 $0
Bruce Mcgregor (Treasurer) $0 $0
+ View more people

Document Links

990-EZ
Filed on July 28, 2020

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$113,712
Expenses
$111,611
Net Income
$2,101
Net Assets
$26,906
Notable Sources of Revenue Percent of Total Revenue
Contributions $93,187
82.0%
Program Services $20,519
18.0%
Investment Income $6
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $27,321
Total Liabilities $415
Net Assets $26,906
Compensation
Key Employees and Officers Compensation Other
Kristy Mcgregor (Executive Dir.) $38,278 $0
Dr James Keating Phd (President) $0 $0
Omar Gutierrez Ma (Secretary) $0 $0
Bruce Mcgregor (Treasurer) $0 $0
+ View more people

Document Links

990-EZ
Filed on Oct. 17, 2019

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$95,946
Expenses
$97,364
Net Income
-$1,418
Net Assets
$24,805
Notable Sources of Revenue Percent of Total Revenue
Contributions $84,643
88.2%
Program Services $11,297
11.8%
Investment Income $6
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $25,109
Total Liabilities $304
Net Assets $24,805

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$72,391
Expenses
$96,734
Net Income
-$24,343
Net Assets
$26,223
Notable Sources of Revenue Percent of Total Revenue
Contributions $71,436
98.7%
Program Services $942
1.3%
Investment Income $13
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $26,223
Total Liabilities $0
Net Assets $26,223

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$109,082
Expenses
$66,287
Net Income
$42,795
Net Assets
$48,007
Notable Sources of Revenue Percent of Total Revenue
Contributions $106,342
97.5%
Program Services $2,732
2.5%
Investment Income $8
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $48,007
Total Liabilities $0
Net Assets $48,007

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$63,502
Expenses
$57,585
Net Income
$5,917
Net Assets
$7,771
Notable Sources of Revenue Percent of Total Revenue
Contributions $56,781
89.4%
Program Services $6,718
10.6%
Investment Income $3
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $7,966
Total Liabilities $195
Net Assets $7,771

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated