Civic Intelligence

Nebraska Lawyers Trust Account Foundation

990 • Fiscal year 2018 • EIN 36-3357241

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 23, 2019

635 S 14th Street PO Box 95103Lincoln, NE 68509

(402) 475-1042

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

86th percentile

34%

Higher net margin than 86% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

61st percentile

4.4%

Faster asset growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

89th percentile

59%

Faster revenue growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,487,933

Up $63,093 (+4.4%) from 2017

Net Assets

Up

$1,486,998

Up $63,066 (+4.4%) from 2017

Liabilities

Up

$935

Up $27 (+3.0%) from 2017

Revenue

Up

$216,559

Up $80,708 (+59%) from 2017

Expenses

Down

$144,010

Down $450,200 (-76%) from 2017

Net Income

Up

$72,549

Up $530,908 (+116%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2012: $72,154Liabilities 2012: $823Net Assets 2012: $71,3312012Assets 2013: $69,643Liabilities 2013: $974Net Assets 2013: $68,6692013Assets 2014: $64,729Liabilities 2014: $837Net Assets 2014: $63,8922014Assets 2015: $399,910Liabilities 2015: $792Net Assets 2015: $399,1182015Assets 2016: $1,886,578Liabilities 2016: $761Net Assets 2016: $1,885,8172016Assets 2017: $1,424,840Liabilities 2017: $908Net Assets 2017: $1,423,9322017Assets 2018: $1,487,933Liabilities 2018: $935Net Assets 2018: $1,486,9982018Assets 2019: $1,053,164Liabilities 2019: $957Net Assets 2019: $1,052,2072019Assets 2020: $609,940Liabilities 2020: $10,812Net Assets 2020: $599,1282020Assets 2021: $84,058Liabilities 2021: $1,443Net Assets 2021: $82,6152021Assets 2022: $201,713Liabilities 2022: $1,990Net Assets 2022: $199,7232022Assets 2023: $445,377Liabilities 2023: $1,606Net Assets 2023: $443,7712023Assets 2024: $418,838Liabilities 2024: $1,632Net Assets 2024: $417,2062024Assets 2025: $432,396Liabilities 2025: $1,779Net Assets 2025: $430,6172025

Highlighted filing

2018

Assets$1,487,933
Liabilities$935
Net Assets$1,486,998

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2012: $180,406Expenses 2012: $176,526Net Income 2012: $3,8802012Revenue 2013: $112,159Expenses 2013: $114,821Net Income 2013: -$2,6622013Revenue 2014: $110,814Expenses 2014: $115,591Net Income 2014: -$4,7772014Revenue 2015: $496,588Expenses 2015: $161,362Net Income 2015: $335,2262015Revenue 2016: $1,915,595Expenses 2016: $428,721Net Income 2016: $1,486,8742016Revenue 2017: $135,851Expenses 2017: $594,210Net Income 2017: -$458,3592017Revenue 2018: $216,559Expenses 2018: $144,010Net Income 2018: $72,5492018Revenue 2019: $273,780Expenses 2019: $728,356Net Income 2019: -$454,5762019Revenue 2020: $223,375Expenses 2020: $666,767Net Income 2020: -$443,3922020Revenue 2021: $159,197Expenses 2021: $684,980Net Income 2021: -$525,7832021Revenue 2022: $339,538Expenses 2022: $222,430Net Income 2022: $117,1082022Revenue 2023: $894,362Expenses 2023: $650,314Net Income 2023: $244,0482023Revenue 2024: $999,556Expenses 2024: $1,026,121Net Income 2024: -$26,5652024Revenue 2025: $934,582Expenses 2025: $921,171Net Income 2025: $13,4112025

Highlighted filing

2018

Revenue$216,559
Expenses$144,010
Net Income$72,549
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 23, 2019
Return Version
2018v3.1
Gross Receipts
$734,327
Mission and Program Overview

Mission

To provide financial assistance for legal aid of nebraska. To provide legal assistance to low income residents of nebraska.

To provide funding for legal aid services for low income individuals in the state of nebraska.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,352,030$1,347,007▼ $5,023
Savings and Temporary Cash Investments$71,749$140,096▲ $68,347
Land, Buildings, and Equipment, Net$1,061$830▼ $231
Total Assets$1,424,840$1,487,933▲ $63,093
Liabilities
Accounts Payable and Accrued Expenses$908$935▲ $27
Total Liabilities$908$935▲ $27
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,303,125$1,303,231▲ $106
Unrestricted Net Assets$120,807$183,767▲ $62,960
Total Net Assets Fund Balance$1,423,932$1,486,998▲ $63,066
Total Liabilities and Net Assets / Fund Balance$1,424,840$1,487,933▲ $63,093

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$830$11,118$11,948
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$192,785
Program Service Revenue
$0
Investment Income
$22,458
Other Revenue
$1,316
All Other Contributions
$192,785
Change in Net Assets
$72,549
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$82,689
Salaries, Compensation, and Employee Benefits$50,706
Other Expenses$10,615
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$73,500--$73,500
Other Salaries and Wages$42,101--$42,101
Grants to Domestic Individuals$9,189--$9,189
Pension Plan Contributions$4,184--$4,184
Payroll Taxes$3,221--$3,221
Fees for Services Accounting$2,500--$2,500
Occupancy$2,400--$2,400
Insurance$2,126--$2,126
Office Expenses$1,719--$1,719
Other Employee Benefits$1,200--$1,200
Fees for Services Other$660--$660
Conferences and Meetings$553--$553
Depreciation Depletion$232--$232
Other Expenses$218--$218
Information Technology$207--$207
Total Functional Expenses$144,010$0$0$144,010
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Legal Aid of NebraskaOmaha, NE-To Support Legal Aid$73,500
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Draft copy of the tax return was provided to the executive director and the board of directors. The return was reviewed and corrections were made before the return was filed.

Form 990, Page 6, Part VI, Line 12C

The board of directors is notified by the staff of any potential conflicts of interest on an on-going basis and these are reviewed during the annual board of directors meeting. Board members with an affiliation must declare such affiliation to the board and abstain on voting on matters pertaining to the affiliation.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Nebraska Lawyers Trust
EIN
36-3357241
Phone
4024751042
Address
635 S 14TH STREET PO BOX 95103, LINCOLN, NE 68509

Signing Officer

Name
Doris J Huffman
Title
Executive Director
Phone
4024751042
Signed
2019-04-23

Organization Details

Principal Officer
Steven M Delaney
Formed
1984
Legal Domicile
Ne
Voting Board Members
14
Independent Board Members
14
Employees
2

Preparer

Firm
Riggs & Associates CPA Pc
Address
1919 S 40TH ST STE 306, LINCOLN, NE 68506
Preparer
Gary E Riggs
Phone
4024837885
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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/GrossInvestmentIncome170Grp/CurrentTaxYearAmt022577
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018376
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04124
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0536
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0143
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt045756
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt046495
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt017
IRS990ScheduleI/RecipientTable/CashGrantAmt073500
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT LEGAL AID
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LEGAL AID OF NEBRASKA
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01904 FARNAM ST SUITE 500
IRS990ScheduleI/RecipientTable/USAddress/CityNm0OMAHA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NE
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0INDIVIDUALS MUST PROVIDE LEGAL SERVICES TO OR ON BEHALF OF LEGAL AID OF NEBRASKA FOR LOW INCOME INDVIDUALS RESIDING IN NEBRASKA. THE ORGANIZATION WILL MAKE GRANTS TO QUALIFIED INDIVIDUAL TO REDUCE THE AMOUNT OF STUDENTS LOANS OUTSTANDING IF QUALIFIED SERVICES ARE PROVIDED. THIS IS TO ENCOURAGE THE INDIVIDUALS TO WORK IN THE LEGAL SERVICES FIELD ON BEHALF OF LOW INCOME
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DRAFT COPY OF THE TAX RETURN WAS PROVIDED TO THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS. THE RETURN WAS REVIEWED AND CORRECTIONS WERE MADE BEFORE THE RETURN WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS NOTIFIED BY THE STAFF OF ANY POTENTIAL CONFLICTS OF INTEREST ON AN ON-GOING BASIS AND THESE ARE REVIEWED DURING THE ANNUAL BOARD OF DIRECTORS MEETING. BOARD MEMBERS WITH AN AFFILIATION MUST DECLARE SUCH AFFILIATION TO THE BOARD AND ABSTAIN ON VOTING ON MATTERS PERTAINING TO THE AFFILIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalProgramServiceExpensesAmt0144010
IRS990/TotalRevenueGrp/ExclusionAmt01316
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022458
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0216559
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01424840
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01487933
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0120807
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0183767
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.NLTAF.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DORIS J HUFFMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04024751042
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEBRASKA LAWYERS TRUST
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ACCOUNT FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0NEBR
ReturnHeader/Filer/EIN0363357241
ReturnHeader/Filer/PhoneNum04024751042
ReturnHeader/Filer/USAddress/AddressLine1Txt0635 S 14TH STREET PO BOX 95103
ReturnHeader/Filer/USAddress/CityNm0LINCOLN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D38031C6400A5CFECD39FCA0A60792A94F27AA8D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02794B79A1512B6504FFD85DCD660A8595C20AC52
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.27.195.93
ReturnHeader/FilingSecurityInformation/IPDt02019-05-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:07:30
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470816213
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RIGGS & ASSOCIATES CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01919 S 40TH ST STE 306
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINCOLN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068506
ReturnHeader/PreparerPersonGrp/PhoneNum04024837885
ReturnHeader/PreparerPersonGrp/PreparationDt02019-04-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY E RIGGS
ReturnHeader/ReturnTs02019-05-13T11:07:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.93$0.92$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$1.00$1.03$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.44$0.89$0.65$0.24
2022Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.34$0.22$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.16$0.68$0.53
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.01$0.60$0.22$0.67$0.44
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.27$0.73$0.45
2018Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.22$0.14$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.14$0.59$0.46
2016Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$1.92$0.43$1.49
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.50$0.16$0.34
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.11$0.12$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.11$0.11$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.18$0.18$0.00