Civic Intelligence

Nebraska State Bar Association

990 • Fiscal year 2015 • EIN 47-0249952

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 15, 2016

635 S 14 St Ste 200Lincoln, NE 68508

(402) 475-7091

Siviq Scores

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

Liabilities / Assets

75th percentile

0.41x

Higher debt load relative to assets than 75% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

75th percentile

0.41x

Higher debt load relative to revenue than 75% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Net Margin

42nd percentile

1.6%

Higher net margin than 42% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

51st percentile

$144,548

Higher top officer pay than 51% of similar nonprofits.

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

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Asset Growth

48th percentile

1.9%

Faster asset growth than 48% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

22nd percentile

-4.9%

Faster revenue growth than 22% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,405,151

Up $45,481 (+1.9%) from 2014

Net Assets

Up

$1,414,495

Up $39,048 (+2.8%) from 2014

Liabilities

Up

$990,656

Up $6,433 (+0.7%) from 2014

Revenue

Down

$2,396,015

Down $123,130 (-4.9%) from 2014

Expenses

Up

$2,356,967

Up $28,920 (+1.2%) from 2014

Net Income

Down

$39,048

Down $152,050 (-80%) from 2014

Historical Trend

Balance Sheet Trend

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

$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

2015

Assets$2,405,151
Liabilities$990,656
Net Assets$1,414,495

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$2,396,015
Expenses$2,356,967
Net Income$39,048
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 15, 2016
Return Version
2015v2.1
Gross Receipts
$2,396,015
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,876,857$1,899,160▲ $22,303
Land, Buildings, and Equipment, Net$185,085$173,609▼ $11,476
Cash and Non-Interest-Bearing Accounts$116,903$110,510▼ $6,393
Investments in Publicly Traded Securities$0$74,781▲ $74,781
Accounts Receivable$71,736$73,569▲ $1,833
Prepaid Expenses and Deferred Charges$37,600$37,751▲ $151
Total Assets$2,359,670$2,405,151▲ $45,481
Other Assets Total$71,489$35,771▼ $35,718
Liabilities
Deferred Revenue$844,265$808,949▼ $35,316
Accounts Payable and Accrued Expenses$122,330$162,020▲ $39,690
Other Liabilities$17,628$19,687▲ $2,059
Total Liabilities$984,223$990,656▲ $6,433
Net Assets / Fund Balance
Temporarily Rstr Net Assets$929,782$937,151▲ $7,369
Unrestricted Net Assets$445,665$477,344▲ $31,679
Total Net Assets Fund Balance$1,375,447$1,414,495▲ $39,048
Total Liabilities and Net Assets / Fund Balance$2,359,670$2,405,151▲ $45,481

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$161,627$70,196$231,823
Equipment$11,982$173,481$185,463
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth NeeleyExecutive DirectorFT$131,000$13,548$144,548

Board Members and Trustees

NameTitle
Robert J Parker JrHouse of Delegates Chair
Jane F Langan MachHouse of Delegates Chair-e
MELANY S O'BRIENHouse of Delegates Chair-e
Amie C MartinezImmediate Past President
Thomas M MaulPresident
Hon Joseph F BataillonPresident-elect
Timothy R EnglerPresident-elect Designate
Chief Justice Michael G HeavicanDirector
Hon John F IrwinDirector
Jason S DoeleDirector
Kenneth W HartmanDirector
Kim M RobakDirector
Laura EssayDirector
Michael J MccarthyDirector
Michael R DunnDirector
Warren R Whitted JrDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$327,429
Program Service Revenue
$1,887,115
Investment Income
$2,835
Other Revenue
$178,636
All Other Contributions
$42,000
Change in Net Assets
$39,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,340,632
Salaries, Compensation, and Employee Benefits$1,016,335
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$666,503
Information Technology---$272,474
Conferences and Meetings---$234,822
Occupancy---$160,644
Current Officers, Directors, Trustees, and Key Employees---$144,548
Travel---$116,377
Other Employee Benefits---$98,611
All Other Expenses---$95,133
Fees for Services Lobbying---$72,200
Payroll Taxes---$65,785
Fees for Services Other---$46,099
Pension Plan Contributions---$40,888
Office Expenses---$35,234
Other Expenses---$33,420
Insurance---$18,527
Fees for Services Accounting---$15,235
Depreciation Depletion---$13,293
Fees for Services Legal---$7,053
Total Functional Expenses$0$0$0$2,356,967
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$14,600
Total Nondeductible Lobbying and Political Cost$14,600
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Donations$11,251
Nlf Dues Donations$5,771
Due to Nsbf$2,665
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Part VI, Section A, Line 6

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

Form 990, Part VI, Section A, 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 governing body of the association.

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

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

Form 990, Part VI, Section B, Line 11

A copy of the form 990 is first reviewed by the office administrator and executive director. The executive counsel then reviews the form 990 prior to filing.

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

Any noted conflict of interest is addressed and board members are requested to withdraw from either the conflicting board or the nebraska state bar association board.

Form 990, Part VI, Section B, Line 15

The house of delegates has the power and duty to fully administer the association including the power to employ necessary personnel.

Form 990, Part VI, Section C, 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 S 14 ST STE 200, LINCOLN, NE 68508

Signing Officer

Name
Elizabeth Neeley
Title
Executive Director
Phone
4024757091
Signed
2016-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Neeley
Formed
1976
Legal Domicile
Ne
Voting Board Members
16
Independent Board Members
16
Employees
16
Volunteers
96

Preparer

Firm
Hbe Becker Meyer Love Llp
Address
7140 STEPHANIE LANE PO BOX 23110, LINCOLN, NE 68542-3110
Preparer
Krystal L Siebrandt CPA Cfe
Phone
4024234343
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

This process has not changed since the prior year.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code, except on net income derived from unrelated business activities. The association has advertising income, which is subject to tax on unrelated business income. For the year ended december 31, 2015, the association had no tax liability on unrelated business activity. The association believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

Raw XML AppendixShowing 400 of 505 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/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt12IMMEDIATE PAST PRESIDENT
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IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02396015
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0272474
IRS990/InsuranceGrp/TotalAmt018527
IRS990/InvestmentIncomeGrp/ExclusionAmt02835
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02835
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt074781
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0243677
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0185085
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0173609
IRS990/LandBldgEquipCostOrOtherBssAmt0417286
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE NEBRASKA STATE BAR ASSOCIATION IS "HELPING LAWYERS HELP PEOPLE."
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01375447
IRS990/NetAssetsOrFundBalancesEOYAmt01414495
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0160644
IRS990/OfficeExpensesGrp/TotalAmt035234
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt071489
IRS990/OtherAssetsTotalGrp/EOYAmt035771
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt098611
IRS990/OtherExpensesGrp/Desc0PRINTING DUPLICATION
IRS990/OtherExpensesGrp/Desc1POSTAGE
IRS990/OtherExpensesGrp/Desc2FINANCIAL SERVICES
IRS990/OtherExpensesGrp/Desc3VOLUNTEER LAWYER PROJEC
IRS990/OtherExpensesGrp/TotalAmt0115193
IRS990/OtherExpensesGrp/TotalAmt169815
IRS990/OtherExpensesGrp/TotalAmt235113
IRS990/OtherExpensesGrp/TotalAmt333420
IRS990/OtherLiabilitiesGrp/BOYAmt017628
IRS990/OtherLiabilitiesGrp/EOYAmt019687
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1541800
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0RECOVERY OF COSTS
IRS990/OtherRevenueMiscGrp/Desc1ADVERTISING
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt090801
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0262
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt090801
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt145261
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2262
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt045261
IRS990/OtherRevenueTotalAmt0136324
IRS990/OtherSalariesAndWagesGrp/TotalAmt0666503
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt065785
IRS990/PensionPlanContributionsGrp/TotalAmt040888
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt037600
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt037751
IRS990/PrincipalOfficerNm0ELIZABETH NEELEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/Desc3OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01231317
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1496134
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt298647
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt361017
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01231317
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1496134
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt298647
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt361017
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ADMINISTRATION OF JUSTICE TO FOSTER AND MAINTAIN HIGH STANDARDS OF CONDUCT, INTEGRITY, CONFIDENCE AND PUBLIC SERVICE ON THE PART OF THOSE ENGAGED IN THE PRACTICE OF LAW.
IRS990/ProgSrvcAccomActy3Grp/Desc0A THREE-DAY ANNUAL MEETING FOR NEBRASKA LAWYERS WITH NUMEROUS CONTINUING LEGAL EDUCATION PROGRAMS AS WELL AS OPPORTUNITIES FOR LAWYERS TO MEET FRIENDS AND COLLEAGUES AT VARIOUS LUNCHES AND RECEPTIONS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER MISCELLANEOUS PROGRAM SERVICES PROVIDED BY THE ASSOCIATION.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01633694
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04055
IRS990/PYOtherExpensesAmt01291162
IRS990/PYOtherRevenueAmt0365787
IRS990/PYProgramServiceRevenueAmt0515609
IRS990/PYRevenuesLessExpensesAmt0191098
IRS990/PYSalariesCompEmpBnftPaidAmt01036885
IRS990/PYTotalExpensesAmt02328047
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02519145
IRS990/ReconcilationRevenueExpnssAmt039048
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt0285429
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt042312
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt042312
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01876857
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01899160
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AggregateReportedDuesNtcAmt013969
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt0631
IRS990ScheduleC/DuesAssessmentsAmt01172132
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt014600
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt014600
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0EXCLUDES DUES RELATED TO SECTION MEMBERSHIPS TOTALING $59,185.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C PART III-B, LINE 1
IRS990ScheduleD/EquipmentGrp/BookValueAmt011982
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0173481
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0185463
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0161627
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt070196
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0231823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02665
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15771
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt211251
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO NSBF
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NLF DUES DONATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER DONATIONS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ASSOCIATION HAS ADVERTISING INCOME, WHICH IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. FOR THE YEAR ENDED DECEMBER 31, 2015, THE ASSOCIATION HAD NO TAX LIABILITY ON UNRELATED BUSINESS ACTIVITY. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0173609
IRS990ScheduleD/TotalLiabilityAmt019687
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL PERSONS WHO ARE ADMITTED TO THE PRACTICE OF LAW IN THE STATE OF NEBRASKA CONSTITUTE THE MEMBERS OF THE NEBRASKA STATE BAR ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVE MEMBERS OF THE ASSOCIATION ELECT MEMBERS TO THE HOUSE OF DELEGATES BASED ON DISTRICT RESIDENCY. THE HOUSE OF DELEGATES ACTS AS THE GOVERNING BODY OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ELECTED HOUSE OF DELEGATES MEMBERS ARE ENTITLED TO VOTE ON MATTERS SUBMITTED TO THE HOUSE OF DELEGATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE FORM 990 IS FIRST REVIEWED BY THE OFFICE ADMINISTRATOR AND EXECUTIVE DIRECTOR. THE EXECUTIVE COUNSEL THEN REVIEWS THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY NOTED CONFLICT OF INTEREST IS ADDRESSED AND BOARD MEMBERS ARE REQUESTED TO WITHDRAW FROM EITHER THE CONFLICTING BOARD OR THE NEBRASKA STATE BAR ASSOCIATION BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE HOUSE OF DELEGATES HAS THE POWER AND DUTY TO FULLY ADMINISTER THE ASSOCIATION INCLUDING THE POWER TO EMPLOY NECESSARY PERSONNEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS OF THE ASSOCIATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
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 B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NEBRASKA STATE BAR ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE NEBRASKA LAWYERS FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0861066093

Document Assets

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Filings

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