Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
EIN 47-0436836 • 501(c)6 • Lincoln, NE
Profile
To promote the business of retailing and retail merchants in the state of nebraska.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Up$22,683
Up $3,433 (+18%) from 2023
Liabilities
Down$1,311
Down $293,573 (-100%) from 2023
Net Assets
Up$21,372
Up $297,006 (+108%) from 2023
Revenue
Up$73,162
Up $11,453 (+19%) from 2023
Expenses
Up$69,696
Up $2,037 (+3.0%) from 2023
Net Income
Up$3,466
Up $9,416 (+158%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To promote the business of retailing and retail merchants in the state of nebraska.
| Description | Grants | Expenses |
|---|---|---|
| PROMOTES THE CONCEPT OF FREE ENTERPRISE AND MARKET ECONOMICS ON BEHALF OF NEBRASKA RETAILERS AND PROVIDES BUSINESS ENHANCEMENT SERVICES TO ITS MEMBERS, INCLUDING THE SPONSORSHIP OF THE ANNUAL NEBRASKA RETAILER OF THE YEAR COMPETITION. AWARDS ARE BASED ON CIVIC INVOLVEMENT, BUSINESS ETHICS, COMMUNITY BETTERMENT, AND CUSTOMER SERVICE. | - | - |
| SUPPORTS THE EDUCATION OF FUTURE BUSINESS LEADERS THROUGH SUPPORT OF THE HIGH SCHOOL DECA PROGRAM. STUDENTS CAN BEGIN THEIR EXPERIENCE AS EARLY AS THE NINTH GRADE BY ENROLLING IN MARKETING, FINANCE, HOSPITALITY, BUSINESS MANAGEMENT OR ENTREPRENEURSHIP COURSES. | - | - |
| SUPPORTS GREEN SOLUTIONS AND THE ENVIRONMENT THROUGH BOARD MEMBERSHIP AND FINANCIAL SUPPORT OF THE GOVERNOR'S COUNCIL TO KEEP NEBRASKA BEAUTIFUL. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JAMES OTTO | President | PT | $0 | - | - |
| ALICIA PETERS | Chair | - | $0 | - | - |
| BRION WESTFAHL | Director | - | $0 | - | - |
| THEODORE HARRIS | Director | - | $0 | - | - |
| WILLIAM SKOUFIS | Director | - | $0 | - | - |
| ALISON STEPHEN | Treasurer | - | $0 | - | - |
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $13,535 |
| Total Nondeductible Lobbying and Political Cost | $13,535 |
“The association did not receive any funds, directly or indirectly, to pay premiums on a personal benefit contract. The association also did not pay any premiums, directly or indirectly, on a personal benefit contract.”
“Description:CREDIT CARD ROYALTIES Amount:462”
“Description:LOBBYING Amount:1683”
“Description:INSURANCE Amount:932”
“Description:CONTRACT LABOR Amount:466”
“Description:DUES AND SUBSCRIPTIONS Amount:2110”
“Description:BANK SERVICE CHARGES Amount:263”
“Description:OFFICE EXPENSES Amount:2291”
“Description:ADVERTISING Amount:249”
“Description:VEHICLE EXPENSE Amount:164”
“Description:MEMBERSHIP RECRUITMENT EXPENSE Amount:96”
“Description:ACCRUAL TO CASH ADJUSTMENT Amount:293540”
“Description:PAYROLL TAXES PAYABLE BOY Amount:1344 EOY Amount:1311”
“Description:ACCRUED PAYROLL BOY Amount:293540 EOY Amount:”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | WILLNERD ASSOCIATES LLC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4024211811 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3200 PINE LAKE RD STE A |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LINCOLN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 68516 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 19250 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 22683 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 3466 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4950 |
| IRS990EZ/FiledScheduleAInd | 0 | false |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 19250 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 22683 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 73162 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 72700 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -275634 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 21372 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -275634 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 21372 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 5881 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JAMES OTTO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ALICIA PETERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BRION WESTFAHL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | THEODORE HARRIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | WILLIAM SKOUFIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ALISON STEPHEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 293540 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11457 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 462 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE THE BUSINESS OF RETAILING AND RETAIL MERCHANTS IN THE STATE OF NEBRASKA. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROMOTES THE CONCEPT OF FREE ENTERPRISE AND MARKET ECONOMICS ON BEHALF OF NEBRASKA RETAILERS AND PROVIDES BUSINESS ENHANCEMENT SERVICES TO ITS MEMBERS, INCLUDING THE SPONSORSHIP OF THE ANNUAL NEBRASKA RETAILER OF THE YEAR COMPETITION. AWARDS ARE BASED ON CIVIC INVOLVEMENT, BUSINESS ETHICS, COMMUNITY BETTERMENT, AND CUSTOMER SERVICE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | SUPPORTS THE EDUCATION OF FUTURE BUSINESS LEADERS THROUGH SUPPORT OF THE HIGH SCHOOL DECA PROGRAM. STUDENTS CAN BEGIN THEIR EXPERIENCE AS EARLY AS THE NINTH GRADE BY ENROLLING IN MARKETING, FINANCE, HOSPITALITY, BUSINESS MANAGEMENT OR ENTREPRENEURSHIP COURSES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | SUPPORTS GREEN SOLUTIONS AND THE ENVIRONMENT THROUGH BOARD MEMBERSHIP AND FINANCIAL SUPPORT OF THE GOVERNOR'S COUNCIL TO KEEP NEBRASKA BEAUTIFUL. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 47408 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | true |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 294884 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1311 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 69696 |
| IRS990EZ/TotalRevenueAmt | 0 | 73162 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.nebraskaretail.com |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 29080 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | true |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 72700 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 13535 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 13535 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleC/TaxableAmt | 0 | -15545 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION DID NOT RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ASSOCIATION ALSO DID NOT PAY ANY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description:CREDIT CARD ROYALTIES Amount:462 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description:LOBBYING Amount:1683 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description:INSURANCE Amount:932 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description:CONTRACT LABOR Amount:466 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Description:DUES AND SUBSCRIPTIONS Amount:2110 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Description:BANK SERVICE CHARGES Amount:263 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Description:OFFICE EXPENSES Amount:2291 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Description:ADVERTISING Amount:249 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Description:VEHICLE EXPENSE Amount:164 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Description:MEMBERSHIP RECRUITMENT EXPENSE Amount:96 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Description:ACCRUAL TO CASH ADJUSTMENT Amount:293540 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Description:PAYROLL TAXES PAYABLE BOY Amount:1344 EOY Amount:1311 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Description:ACCRUED PAYROLL BOY Amount:293540 EOY Amount: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART V, PERSONAL BENEFIT CONTRACTS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990EZ PART I LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | FORM 990EZ PART I LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | FORM 990EZ PART II LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | FORM 990EZ PART II LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Jim Otto |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4024745255 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Nebraska Retail Federation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NEBR |
| ReturnHeader/Filer/EIN | 0 | 470436836 |
| ReturnHeader/Filer/InCareOfNm | 0 | % WILLNERD & ASSOCIATES LLC |
| ReturnHeader/Filer/PhoneNum | 0 | 4024745255 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3200 Pine Lake Road Ste A |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Lincoln |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NE |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 68516 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Willnerd & Associates LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3200 Pine Lake Road Suite A |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Lincoln |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 68516 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4024211811 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Milton A Willnerd |
| ReturnHeader/ReturnTs | 0 | 2025-09-10T10:57:18-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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