Civic Intelligence

Nebraska State Bandmasters Association

EIN 23-7083080 • 501(c)3 • Elkhorn, NE

Profile

Encourage and support youth instrumental music.

PO Box 760Elkhorn, NE 68022

nsbma.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

53rd percentile

0.00x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

73rd percentile

13%

Higher net margin than 73% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Assets

Down

$217,306

Down $43,852 (-17%) from 2024

Liabilities

Down

$459

Down $22,968 (-98%) from 2024

Net Assets

Down

$216,847

Down $20,884 (-8.8%) from 2024

Revenue

Up

$231,866

Up $19,755 (+9.3%) from 2024

Expenses

Up

$201,449

Up $3,290 (+1.7%) from 2024

Net Income

Up

$30,417

Up $16,465 (+118%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2021: $149,931Liabilities 2021: $0Net Assets 2021: $149,9312021Assets 2022: $215,066Liabilities 2022: $0Net Assets 2022: $215,0662022Assets 2023: $224,491Liabilities 2023: $712Net Assets 2023: $223,7792023Assets 2024: $261,158Liabilities 2024: $23,427Net Assets 2024: $237,7312024Assets 2025: $217,306Liabilities 2025: $459Net Assets 2025: $216,8472025

Highlighted filing

2025

Assets$217,306
Liabilities$459
Net Assets$216,847

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2021: -$52,350Expenses 2021: $5,840Net Income 2021: -$58,1902021Revenue 2022: $77,009Expenses 2022: $11,874Net Income 2022: $65,1352022Revenue 2023: $180,320Expenses 2023: $171,607Net Income 2023: $8,7132023Revenue 2024: $212,111Expenses 2024: $198,159Net Income 2024: $13,9522024Revenue 2025: $231,866Expenses 2025: $201,449Net Income 2025: $30,4172025

Highlighted filing

2025

Revenue$231,866
Expenses$201,449
Net Income$30,417

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jan 14, 2026
Return Version
2024v5.5
Gross Receipts
$233,167
Mission and Program Overview

Mission

NONE

Encourage and support youth instrumental music.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$138,267$167,676▲ $29,409
Savings and Temporary Cash Investments$49,135$49,630▲ $495
Total Assets$187,402$217,306▲ $29,904
Liabilities
Accounts Payable and Accrued Expenses$972$459▼ $513
Total Liabilities$972$459▼ $513
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$186,430$216,847▲ $30,417
Total Net Assets Fund Balance$186,430$216,847▲ $30,417
Total Liabilities and Net Assets / Fund Balance$187,402$217,306▲ $29,904
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lori FalconeConcert Band Chair
Wade HowlesJazz Chair
Marques EckhoffMarching Band Chair
Ashley LeaderMembership Chair
Karlie Sines-bruceMiddle-level Chair
Zac KonradMiddle-level Chair Thru 03/25
Jason SmithPublic Relations Chair
Matthew RomImmediate Past President
Michael KochPresident
Karen FanninPresident Thru 03/25
Michael SindtPresident-elect
Amber BockSecretary
Chaz FondaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,262
Program Service Revenue
$189,447
Investment Income
$495
Other Revenue
$12,662
All Other Contributions
$7,392
Change in Net Assets
$30,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$198,949
Grants and Similar Amounts Paid$2,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$42,491--$42,491
Other Expenses$24,663--$24,663
Office Expenses$13,022--$13,022
Fees for Services Accounting-$5,576-$5,576
Grants to Domestic Individuals$2,500--$2,500
Total Functional Expenses$195,873$5,576$0$201,449
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The corporation shall have the following membership: (a) active membership, with full voting privileges, open to all those involved in any aspect of instrumental music education. (b) student membership, without voting privileges, shall be open to students studying music in colleges and universities. (c) honorary life membership, with full voting privileges, shall be granted to all band educators who have been active members in nsba and who have retired from a teaching career in the state of nebraska.

Form 990, Part VI, Section A, Line 7A

The officers of the corporation shall be elected annually by the general membership.

Form 990, Part VI, Section A, Line 7B

Any amendments to the articles of incorporation, bylaws or membership fees must be approved by the members by two-thirds of the votes cast or a majority of the voting power, whichever is less.

Form 990, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

A draft copy of form 990 is presented to the audit committee, which is comprised of the president-elect, president, past president, and treasurer, of the organization for approval. It is then distributed to all members of the board via a shared portal. Upon approval, the final form 990 is filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a conflict of interest statement. In connection with any actual or possible conflict of interest, an interested person will be required to disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon.

Form 990, Part VI, Section B, Line 15

The corporation does not compensate a ceo, executive director, or top management official.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Nebraska State Bandmasters Association
EIN
23-7083080
Phone
4026728744
Address
PO BOX 760, ELKHORN, NE 68022

Signing Officer

Name
Jeff Peabody
Title
Treasurer
Phone
4026728744
Signed
2026-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Koch
Formed
1987
Legal Domicile
Ne
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
60

Preparer

Firm
Eide Bailly Llp
Address
18081 BURT ST STE 200, OMAHA, NE 68022-4722
Preparer
Wendy R Cooley CPA
Phone
4023302660
Raw XML Appendix397 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0397636
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0495
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0179
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0706
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01380
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0461418
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0232672
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt013405
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0215341
IRS990ScheduleA/Total509Grp/TotalAmt0461418
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0233167
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt013584
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0216047
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0462798
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION SHALL HAVE THE FOLLOWING MEMBERSHIP: (A) ACTIVE MEMBERSHIP, WITH FULL VOTING PRIVILEGES, OPEN TO ALL THOSE INVOLVED IN ANY ASPECT OF INSTRUMENTAL MUSIC EDUCATION. (B) STUDENT MEMBERSHIP, WITHOUT VOTING PRIVILEGES, SHALL BE OPEN TO STUDENTS STUDYING MUSIC IN COLLEGES AND UNIVERSITIES. (C) HONORARY LIFE MEMBERSHIP, WITH FULL VOTING PRIVILEGES, SHALL BE GRANTED TO ALL BAND EDUCATORS WHO HAVE BEEN ACTIVE MEMBERS IN NSBA AND WHO HAVE RETIRED FROM A TEACHING CAREER IN THE STATE OF NEBRASKA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS OF THE CORPORATION SHALL BE ELECTED ANNUALLY BY THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY AMENDMENTS TO THE ARTICLES OF INCORPORATION, BYLAWS OR MEMBERSHIP FEES MUST BE APPROVED BY THE MEMBERS BY TWO-THIRDS OF THE VOTES CAST OR A MAJORITY OF THE VOTING POWER, WHICHEVER IS LESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A DRAFT COPY OF FORM 990 IS PRESENTED TO THE AUDIT COMMITTEE, WHICH IS COMPRISED OF THE PRESIDENT-ELECT, PRESIDENT, PAST PRESIDENT, AND TREASURER, OF THE ORGANIZATION FOR APPROVAL. IT IS THEN DISTRIBUTED TO ALL MEMBERS OF THE BOARD VIA A SHARED PORTAL. UPON APPROVAL, THE FINAL FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON WILL BE REQUIRED TO DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CORPORATION DOES NOT COMPENSATE A CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0187402
IRS990/TotalAssetsEOYAmt0217306
IRS990/TotalAssetsGrp/BOYAmt0187402
IRS990/TotalAssetsGrp/EOYAmt0217306
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt029262
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05576
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0195873
IRS990/TotalFunctionalExpensesGrp/TotalAmt0201449
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0972
IRS990/TotalLiabilitiesGrp/EOYAmt0459
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0186430
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0216847
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0189447
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0495
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0202109
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0231866
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0187402
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 760
IRS990/USAddress/CityNm0ELKHORN
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068022
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IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0NSBMA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF PEABODY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04026728744
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEBRASKA STATE BANDMASTERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NEBR
ReturnHeader/Filer/EIN0237083080
ReturnHeader/Filer/PhoneNum04026728744
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 760
ReturnHeader/Filer/USAddress/CityNm0ELKHORN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018081 BURT ST STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0680224722
ReturnHeader/PreparerPersonGrp/PhoneNum04023302660
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WENDY R COOLEY CPA
ReturnHeader/ReturnTs02026-01-15T06:55:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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