Civic Intelligence

Nebraska State Bar Association

EIN 47-0249952 • 501(c)6 • Lincoln, NE

View Organization Page

Profile

The mission of the nebraska state bar association (nsba) is "helping lawyers help people." the nebraska state bar association works for nebraska lawyers to help them achieve the highest standards of competence, ethics and professionalism and to protect and promote the administration of and access to justice.

635 South 14th Street Suite 200Lincoln, NE 68508

www.nebar.com

Siviq Scores

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

Liabilities / Assets

84th percentile

0.49x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.52x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

29th percentile

-1.5%

Higher net margin than 29% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$221,082

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

1.6%

Faster asset growth than 38% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

1.4%

Faster revenue growth than 37% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$3,859,675

Up $59,953 (+1.6%) from 2023

Liabilities

Up

$1,895,400

Up $90,291 (+5.0%) from 2023

Net Assets

Down

$1,964,275

Down $30,338 (-1.5%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin29th percentile

Revenue

Up

$3,666,709

Up $49,343 (+1.4%) from 2023

Expenses

Up

$3,721,775

Up $206,640 (+5.9%) from 2023

Net Income

Down

-$55,066

Down $157,297 (-154%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,431,392Liabilities 2010: $2,216,258Net Assets 2010: $1,215,1342010Assets 2011: $3,521,821Liabilities 2011: $2,192,729Net Assets 2011: $1,329,0922011Assets 2012: $3,258,980Liabilities 2012: $1,951,294Net Assets 2012: $1,307,6862012Assets 2013: $2,900,723Liabilities 2013: $1,716,374Net Assets 2013: $1,184,3492013Assets 2014: $2,359,670Liabilities 2014: $984,223Net Assets 2014: $1,375,4472014Assets 2015: $2,405,151Liabilities 2015: $990,656Net Assets 2015: $1,414,4952015Assets 2016: $2,626,651Liabilities 2016: $1,141,197Net Assets 2016: $1,485,4542016Assets 2017: $2,755,760Liabilities 2017: $1,148,199Net Assets 2017: $1,607,5612017Assets 2018: $2,801,622Liabilities 2018: $1,097,710Net Assets 2018: $1,703,9122018Assets 2019: $2,968,303Liabilities 2019: $1,316,487Net Assets 2019: $1,651,8162019Assets 2020: $3,098,530Liabilities 2020: $1,176,080Net Assets 2020: $1,922,4502020Assets 2021: $3,218,891Liabilities 2021: $1,227,220Net Assets 2021: $1,991,6712021Assets 2022: $3,798,917Liabilities 2022: $1,931,294Net Assets 2022: $1,867,6232022Assets 2023: $3,799,722Liabilities 2023: $1,805,109Net Assets 2023: $1,994,6132023Assets 2024: $3,859,675Liabilities 2024: $1,895,400Net Assets 2024: $1,964,2752024

Highlighted filing

2024

Assets$3,859,675
Liabilities$1,895,400
Net Assets$1,964,275
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $3,320,9622010Revenue 2011: $3,398,921Expenses 2011: $3,284,963Net Income 2011: $113,9582011Expenses 2012: $3,495,9952012Revenue 2013: $3,002,493Expenses 2013: $3,155,830Net Income 2013: -$153,3372013Revenue 2014: $2,519,145Expenses 2014: $2,328,047Net Income 2014: $191,0982014Revenue 2015: $2,396,015Expenses 2015: $2,356,967Net Income 2015: $39,0482015Revenue 2016: $2,485,796Expenses 2016: $2,415,692Net Income 2016: $70,1042016Revenue 2017: $2,551,571Expenses 2017: $2,441,897Net Income 2017: $109,6742017Revenue 2018: $2,711,148Expenses 2018: $2,604,226Net Income 2018: $106,9222018Revenue 2019: $2,727,077Expenses 2019: $2,827,198Net Income 2019: -$100,1212019Revenue 2020: $2,775,957Expenses 2020: $2,531,236Net Income 2020: $244,7212020Revenue 2021: $2,971,463Expenses 2021: $2,951,241Net Income 2021: $20,2222021Revenue 2022: $3,460,548Expenses 2022: $3,494,403Net Income 2022: -$33,8552022Revenue 2023: $3,617,366Expenses 2023: $3,515,135Net Income 2023: $102,2312023Revenue 2024: $3,666,709Expenses 2024: $3,721,775Net Income 2024: -$55,0662024

Highlighted filing

2024

Revenue$3,666,709
Expenses$3,721,775
Net Income-$55,066
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,859,675
Liabilities
$1,895,400
Net assets
$1,964,275
Revenue
$3,666,709
Expenses
$3,721,775
Net income
-$55,066
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$1.90$1.96$3.67$3.72$0.06
2023Detailed filing. Detailed filing data is available for this year.$3.80$1.81$1.99$3.62$3.52$0.10
2022Detailed filing. Detailed filing data is available for this year.$3.80$1.93$1.87$3.46$3.49$0.03
2021Detailed filing. Detailed filing data is available for this year.$3.22$1.23$1.99$2.97$2.95$0.02
2020Detailed filing. Detailed filing data is available for this year.$3.10$1.18$1.92$2.78$2.53$0.24
2019Detailed filing. Detailed filing data is available for this year.$2.97$1.32$1.65$2.73$2.83$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.80$1.10$1.70$2.71$2.60$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.76$1.15$1.61$2.55$2.44$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.63$1.14$1.49$2.49$2.42$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.41$0.99$1.41$2.40$2.36$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.36$0.98$1.38$2.52$2.33$0.19
2013Detailed filing. Detailed filing data is available for this year.$2.90$1.72$1.18$3.00$3.16$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$1.95$1.31$3.50
2011Summary only. Only limited summary data is available for this year.$3.52$2.19$1.33$3.40$3.28$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$2.22$1.22$3.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 28, 2025
Return Version
2024v5.0
Gross Receipts
$3,666,709
Mission and Program Overview

Mission

The mission of the nebraska state bar association is "helping lawyers help people."

The mission of the nebraska state bar association (nsba) is "helping lawyers help people." the nebraska state bar association works for nebraska lawyers to help them achieve the highest standards of competence, ethics and professionalism and to protect and promote the administration of and access to justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,101,630$1,671,985▲ $570,355
Investments in Publicly Traded Securities$1,482,182$1,185,762▼ $296,420
Accounts Receivable$90,499$183,637▲ $93,138
Land, Buildings, and Equipment, Net$147,186$134,526▼ $12,660
Prepaid Expenses and Deferred Charges$55,140$60,644▲ $5,504
Pledges and Grants Receivable$265,712$20,146▼ $245,566
Inventories for Sale or Use-$3,250-
Total Assets$3,799,722$3,859,675▲ $59,953
Other Assets Total$657,373$599,725▼ $57,648
Liabilities
Deferred Revenue$781,831$875,347▲ $93,516
Other Liabilities$631,337$592,635▼ $38,702
Accounts Payable and Accrued Expenses$391,941$427,418▲ $35,477
Total Liabilities$1,805,109$1,895,400▲ $90,291
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,456,651$1,526,218▲ $69,567
Net Assets With Donor Restrictions$537,962$438,057▼ $99,905
Total Net Assets Fund Balance$1,994,613$1,964,275▼ $30,338
Total Liabilities and Net Assets / Fund Balance$3,799,722$3,859,675▲ $59,953

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$110,437$121,386$231,823
Equipment$24,089$83,118$107,207
Other Assets Org$1,654--
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth M NeeleyExecutive DiFT$192,372$28,710$221,082
Elizabeth M NeeleyExecutive Director-$172,163$48,919$221,082
Leo ClinchAssoc. ExecuPT$119,381$21,347$140,728

Board Members and Trustees

NameTitle
Patricia FreemanPresident
John GerrardPresident-el
Kenneth W HartmanPresident-el
Ashley D BoettcherDirector
Audrey KingstonDirector
Dana K FriesDirector
Erin C Duggan PembertonDirector
Geoffrey C HallDirector
Jeffery J BlumelDirector
Jeffrey J FunkeDirector
Joshua a WaltjerDirector
Michael G HeavicanDirector
Michael J MccarthyDirector
Pierce D FialaDirector
Robert R OtteDirector
Sarah P NewellDirector
Sean a MinahanDirector
Stefanie a MartinezDirector
Timothy P BrouilletteDirector
Yvonne D SosaDirector
Jason W GramsPast Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,066,053
Program Service Revenue
$2,045,194
Investment Income
$110,474
Other Revenue
$444,988
All Other Contributions
$358,597
Change in Net Assets
$-55,066

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,666,709
Revenue Not Reported on Form 990
$24,728
Total Revenue per Audited Statements
$3,691,437
Total Revenue per Form 990
$3,666,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,059,258
Other Expenses$1,620,706
Grants and Similar Amounts Paid$41,811
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,431,751
Conferences and Meetings---$290,760
Information Technology---$289,147
Other Employee Benefits---$227,648
Current Officers, Directors, Trustees, and Key Employees---$192,372
Office Expenses---$182,678
Occupancy---$180,805
Payroll Taxes---$121,731
Fees for Services Legal---$104,174
Fees for Services Lobbying---$95,300
Travel---$91,649
Pension Plan Contributions---$85,756
Fees for Services Accounting---$58,410
Grants to Domestic Orgs---$41,811
Fees for Services Other---$38,387
Insurance---$32,090
Other Expenses---$24,769
Depreciation Depletion---$16,795
All Other Expenses---$14,320
Advertising---$2,170
Total Functional Expenses$0$0$0$3,721,775

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,721,775
Total Expenses per Audited Statements$3,721,775
Total Expenses per Form 990$3,721,775
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Nebraska Lawyers FoundationLincoln, NE501c3To Support the Nsba$20,500
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$14,550
Total Nondeductible Lobbying and Political Cost$14,550
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$580,580
Due to Related Organizations$12,055
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“All persons who are admitted to the practice of law in the state of nebraska consititute the members of the nebraska state bar association.”

Form 990, Page 6, Part VI, Line 7A

“Active members of the association elect members to the house of delegates based on district residency. The house of delegates acts as the policy making body of the association.”

Form 990, Page 6, Part VI, Line 7B

“Elected house of delegates members are entitled to vote on matters submitted to the house of delegates”

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

“A copy of the form 990 is first reviewed by the director of administration and executive director. The executive council then reviews the form 990 prior to filing.”

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

“Any noted conflict of interest is addressed and board members are requested to disclose any conflicts on an annual basis and are requested to recuse themselves from the applicable decision.”

Form 990, Page 6, Part VI, Line 15A

“In determining compensation for the nsba's executive director, the nsba executive council uses comparability data compiled by an independent organization, the national association of bar executives. Following their review and deliberation, the nsba president notifies the director of administration of the executive council's decision regarding the executive director's compensation. No other employees currently meet the definition of a key employee.”

Form 990, Page 6, Part VI, Line 15B

“In determining compensation for the nsba's executive director, the nsba executive council uses comparability data compiled by an independent organization, the national association of bar executives. Following their review and deliberation, the nsba president notifies the director of administration of the executive council's decision regarding the executive director's compensation. No other employees currently meet the definition of a key employee.”

Form 990, Page 6, Part VI, Line 19

“All governing documents of the association are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Nebraska State Bar Association
EIN
47-0249952
Phone
4024757091
Address
635 SOUTH 14TH STREET SUITE 200, LINCOLN, NE 68508

Signing Officer

Name
Elizabeth M Neeley
Title
Executive Director
Phone
4024757091
Signed
2025-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth M Neeley
Formed
1976
Legal Domicile
Ne
Voting Board Members
14
Independent Board Members
14
Employees
38
Volunteers
350

Preparer

Firm
Dana F Cole & Company Llp
Address
1248 O ST STE 500, LINCOLN, NE 68508-1424
Preparer
Kerry Gustafsson
Phone
4024799300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of the nebraska state bar association (nsba) is "helping lawyers help people." the nebraska state bar association works for nebraska lawyers to help them achieve the highest standards of competence, ethics and professionalism and to protect and promote the administration of and access to justice.”

Form 990, Page 12, Part XII, Line 2C

“The process has not changed since the prior year.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The nebraska state bar association and nebraska lawyers foundation are exempt from federal income taxes under section 501 (c) (6) and section 501 (c) (3), respectively, of the internal revenue code. As such, income earned in the performance of their exempt purpose is not subject to income tax. Any income earned through activities not directly related to their exempt purpose is subject to taxation at normal corporate rates. The organization has advertising income, which is subject to tax on unrelated business income. For the years ended december 31, 2024 and 2023, the organization's tax liability on unrelated business activity was -0-. The organization utilizes the provisions of fasb asc 740-10, accounting for uncertain tax positions. The organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that would be material to the financial statements.”

Raw XML AppendixShowing 400 of 594 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSOC. EXECU
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST PRESIDE
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IRS990/MissionDesc0THE MISSION OF THE NEBRASKA STATE BAR ASSOCIATION (NSBA) IS "HELPING LAWYERS HELP PEOPLE." THE NEBRASKA STATE BAR ASSOCIATION WORKS FOR NEBRASKA LAWYERS TO HELP THEM ACHIEVE THE HIGHEST STANDARDS OF COMPETENCE, ETHICS AND PROFESSIONALISM AND TO PROTECT AND PROMOTE THE ADMINISTRATION OF AND ACCESS TO JUSTICE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0A THREE-DAY ANNUAL MEETING FOR NEBRASKA LAWYERS WITH NUMEROUS CONTINUING LEGAL EDUCATION PROGRAMS AS WELL AS OPPORTUNITIES FOR LAWYERS TO MEET AND NETWORK WITH COLLEAGUES AT VARIOUS LUNCHES AND RECEPTIONS.
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