Civic Intelligence

Nebraska Council of School Attorneys

EIN 36-3865437 • 501(c)6 • Lincoln, NE

Profile

SCHOOL LAW EDUCATION

1311 Stockwell StreetLincoln, NE 68502

n/A

Siviq Scores

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

Liabilities / Assets

81st percentile

0.19x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

0.83x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

88th percentile

29%

Higher net margin than 88% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

72nd percentile

12%

Faster asset growth than 72% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-49%

Faster revenue growth than 12% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$33,220

Up $3,616 (+12%) from 2023

Liabilities

Up

$6,357

Up $1,412 (+29%) from 2023

Net Assets

Up

$26,863

Up $2,204 (+8.9%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin88th percentile

Revenue

Down

$7,648

Down $7,480 (-49%) from 2023

Expenses

Down

$5,444

Down $7,984 (-59%) from 2023

Net Income

Up

$2,204

Up $504 (+30%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$80K$60K$40K$20K$0Assets 2010: $54,379Liabilities 2010: $21,853Net Assets 2010: $32,5262010Assets 2011: $56,866Liabilities 2011: $22,299Net Assets 2011: $34,5672011Assets 2012: $56,872Liabilities 2012: $21,047Net Assets 2012: $35,8252012Assets 2013: $60,603Liabilities 2013: $19,560Net Assets 2013: $41,0432013Assets 2014: $57,013Liabilities 2014: $15,462Net Assets 2014: $41,5512014Assets 2015: $69,615Liabilities 2015: $25,357Net Assets 2015: $44,2582015Assets 2016: $57,469Liabilities 2016: $13,114Net Assets 2016: $44,3552016Assets 2017: $53,259Liabilities 2017: $13,908Net Assets 2017: $39,3512017Assets 2018: $48,144Liabilities 2018: $13,651Net Assets 2018: $34,4932018Assets 2019: $39,619Liabilities 2019: $14,120Net Assets 2019: $25,4992019Assets 2020: $32,645Liabilities 2020: $7,810Net Assets 2020: $24,8352020Assets 2021: $33,904Liabilities 2021: $12,720Net Assets 2021: $21,1842021Assets 2022: $36,204Liabilities 2022: $13,245Net Assets 2022: $22,9592022Assets 2023: $29,604Liabilities 2023: $4,945Net Assets 2023: $24,6592023Assets 2024: $33,220Liabilities 2024: $6,357Net Assets 2024: $26,8632024

Highlighted filing

2024

Assets$33,220
Liabilities$6,357
Net Assets$26,863
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

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

$40K$20K$0-$20KRevenue 2010: $26,172Expenses 2010: $30,969Net Income 2010: -$4,7972010Revenue 2011: $30,190Expenses 2011: $28,149Net Income 2011: $2,0412011Revenue 2012: $31,685Expenses 2012: $30,427Net Income 2012: $1,2582012Revenue 2013: $35,872Expenses 2013: $30,654Net Income 2013: $5,2182013Revenue 2014: $34,618Expenses 2014: $34,110Net Income 2014: $5082014Revenue 2015: $35,902Expenses 2015: $33,195Net Income 2015: $2,7072015Revenue 2016: $35,800Expenses 2016: $35,703Net Income 2016: $972016Revenue 2017: $31,620Expenses 2017: $36,624Net Income 2017: -$5,0042017Revenue 2018: $29,364Expenses 2018: $34,222Net Income 2018: -$4,8582018Revenue 2019: $25,658Expenses 2019: $34,652Net Income 2019: -$8,9942019Revenue 2020: $16,204Expenses 2020: $16,868Net Income 2020: -$6642020Revenue 2021: $15,096Expenses 2021: $18,747Net Income 2021: -$3,6512021Revenue 2022: $17,739Expenses 2022: $15,964Net Income 2022: $1,7752022Revenue 2023: $15,128Expenses 2023: $13,428Net Income 2023: $1,7002023Revenue 2024: $7,648Expenses 2024: $5,444Net Income 2024: $2,2042024

Highlighted filing

2024

Revenue$7,648
Expenses$5,444
Net Income$2,204
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$33,220
Liabilities
$6,357
Net assets
$26,863
Revenue
$7,648
Expenses
$5,444
Net income
$2,204
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$33.2$6.36$26.9$7.65$5.44$2.20
2023Detailed filing. Detailed filing data is available for this year.$29.6$4.95$24.7$15.1$13.4$1.70
2022Detailed filing. Detailed filing data is available for this year.$36.2$13.2$23.0$17.7$16.0$1.78
2021Detailed filing. Detailed filing data is available for this year.$33.9$12.7$21.2$15.1$18.7$3.65
2020Detailed filing. Detailed filing data is available for this year.$32.6$7.81$24.8$16.2$16.9$0.66
2019Detailed filing. Detailed filing data is available for this year.$39.6$14.1$25.5$25.7$34.7$8.99
2018Detailed filing. Detailed filing data is available for this year.$48.1$13.7$34.5$29.4$34.2$4.86
2017Detailed filing. Detailed filing data is available for this year.$53.3$13.9$39.4$31.6$36.6$5.00
2016Detailed filing. Detailed filing data is available for this year.$57.5$13.1$44.4$35.8$35.7$0.10
2015Detailed filing. Detailed filing data is available for this year.$69.6$25.4$44.3$35.9$33.2$2.71
2014Detailed filing. Detailed filing data is available for this year.$57.0$15.5$41.6$34.6$34.1$0.51
2013Detailed filing. Detailed filing data is available for this year.$60.6$19.6$41.0$35.9$30.7$5.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$56.9$21.0$35.8$31.7$30.4$1.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$56.9$22.3$34.6$30.2$28.1$2.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$54.4$21.9$32.5$26.2$31.0$4.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.0
Gross Receipts
$7,648
Mission and Program Overview

Mission

SCHOOL LAW EDUCATION

Program Services

DescriptionGrantsExpenses
PROMOTING & CONDUCTING ACTIVITIES LEADING TO A BETTER UNDERSTANDING OF THE FIELD OF SCHOOL LAW, PROVIDING EXPERIENCES AND DISSEMINATING INFORMATION CONCERNING SCHOOL LAW.--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JUSTIN KNIGHTPresident-$0--
JOHN C SPATZSecretary/Tr-$0--
MEGAN STEVENSVice Preside-$0--
DAVID KRAMERImmed Past P-$0--
Filing and Contact Details

Filer

Filer Name
Nebraska Council of School
EIN
36-3865437
Phone
4024234951
Address
1311 STOCKWELL STREET, LINCOLN, NE 68502

Signing Officer

Name
John C Spatz
Title
Secretary/treasurer
Phone
4024754951
Signed
2025-08-21
Discuss with paid preparer
Yes

Preparer

Firm
Watts & Hershberger Pc
Address
5555 SOUTH ST, LINCOLN, NE 68506
Preparer
James D Watts
Phone
4024837512
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses meetings 813 professional fees 1,530 total 2,343”

Form 990-ez, Part II, Line 24

“Accounts receivable 1,050 900 total 1,050 900”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 3,395 4,707 deferred revenue 1,550 1,650”

Raw XML Appendix105 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JOHN SPATZ
IRS990EZ/BooksInCareOfDetail/PhoneNum04024234951
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01311 STOCKWELL
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LINCOLN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd068502
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt028554
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt032320
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02204
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt029604
IRS990EZ/Form990TotalAssetsGrp/EOYAmt033220
IRS990EZ/GrossReceiptsAmt07648
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0836
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt01600
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt024659
IRS990EZ/NetAssetsOrFundBalancesEOYAmt026863
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt024659
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt026863
IRS990EZ/OccupancyRentUtltsAndMaintAmt03000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JUSTIN KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN C SPATZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MEGAN STEVENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAVID KRAMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3IMMED PAST P
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01050
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0900
IRS990EZ/OtherExpensesTotalAmt02343
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SCHOOL LAW EDUCATION
IRS990EZ/PrintingPublicationsPostageAmt0101
IRS990EZ/ProgramServiceRevenueAmt05212
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTING & CONDUCTING ACTIVITIES LEADING TO A BETTER UNDERSTANDING OF THE FIELD OF SCHOOL LAW, PROVIDING EXPERIENCES AND DISSEMINATING INFORMATION CONCERNING SCHOOL LAW.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt04945
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt06357
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt05444
IRS990EZ/TotalRevenueAmt07648
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES MEETINGS 813 PROFESSIONAL FEES 1,530 TOTAL 2,343
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 1,050 900 TOTAL 1,050 900
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,395 4,707 DEFERRED REVENUE 1,550 1,650
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN C SPATZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04024754951
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEBRASKA COUNCIL OF SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ATTORNEYS
ReturnHeader/Filer/BusinessNameControlTxt0NEBR
ReturnHeader/Filer/EIN0363865437
ReturnHeader/Filer/PhoneNum04024234951
ReturnHeader/Filer/USAddress/AddressLine1Txt01311 STOCKWELL STREET
ReturnHeader/Filer/USAddress/CityNm0LINCOLN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068502
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470671374
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WATTS & HERSHBERGER PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05555 SOUTH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINCOLN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068506
ReturnHeader/PreparerPersonGrp/PhoneNum04024837512
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES D WATTS
ReturnHeader/ReturnTs02025-08-25T12:59:50-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.