Civic Intelligence

Nebraska Council of School

EIN 47-0530908 • 501(c)6 • Lincoln, NE

View Organization Page

Profile

The nebraska council of school administrators is an organization of more than 2,000 school administrators who serve in nebraska schools. We consider ourselves a partner in developing excellence in educational leadership, providing the 'tools' necessary for administrators to be successful.

440 S 13th Street Ste ALincoln, NE 68508-2105

www.ncsa.org

Siviq Scores

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

Liabilities / Assets

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

15th percentile

0.03x

Higher debt load relative to revenue than 15% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Net Margin

27th percentile

-1.4%

Higher net margin than 27% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

50th percentile

$278,156

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Asset Growth

26th percentile

-1.3%

Faster asset growth than 26% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

15th percentile

-6.8%

Faster revenue growth than 15% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets13th percentile

Assets

Down

$6,079,130

Down $79,603 (-1.3%) from 2024

Liabilities

Down

$76,744

Down $44,936 (-37%) from 2024

Net Assets

Down

$6,002,386

Down $34,667 (-0.6%) from 2024

Operations
Liabilities / Revenue15th percentileNet Margin27th percentile

Revenue

Down

$2,411,301

Down $174,970 (-6.8%) from 2024

Expenses

Up

$2,445,968

Up $100,896 (+4.3%) from 2024

Net Income

Down

-$34,667

Down $275,866 (-114%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $2,277,908Liabilities 2012: $115,710Net Assets 2012: $2,162,1982012Assets 2013: $2,394,083Liabilities 2013: $176,214Net Assets 2013: $2,217,8692013Assets 2014: $2,562,839Liabilities 2014: $179,349Net Assets 2014: $2,383,4902014Assets 2015: $2,670,084Liabilities 2015: $165,790Net Assets 2015: $2,504,2942015Assets 2016: $2,876,667Liabilities 2016: $163,838Net Assets 2016: $2,712,8292016Assets 2017: $3,121,421Liabilities 2017: $148,652Net Assets 2017: $2,972,7692017Assets 2018: $3,303,080Liabilities 2018: $118,927Net Assets 2018: $3,184,1532018Assets 2019: $3,343,782Liabilities 2019: $105,062Net Assets 2019: $3,238,7202019Assets 2020: $3,423,063Liabilities 2020: $105,739Net Assets 2020: $3,317,3242020Assets 2021: $3,411,153Liabilities 2021: $110,953Net Assets 2021: $3,300,2002021Assets 2022: $3,184,924Liabilities 2022: $105,803Net Assets 2022: $3,079,1212022Assets 2023: $5,881,441Liabilities 2023: $85,587Net Assets 2023: $5,795,8542023Assets 2024: $6,158,733Liabilities 2024: $121,680Net Assets 2024: $6,037,0532024Assets 2025: $6,079,130Liabilities 2025: $76,744Net Assets 2025: $6,002,3862025

Highlighted filing

2025

Assets$6,079,130
Liabilities$76,744
Net Assets$6,002,386
Open 2025 Filing

Operations Trend

Revenue Growth15th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $1,835,232Expenses 2012: $1,614,474Net Income 2012: $220,7582012Revenue 2013: $1,676,622Expenses 2013: $1,620,951Net Income 2013: $55,6712013Revenue 2014: $1,874,856Expenses 2014: $1,709,235Net Income 2014: $165,6212014Revenue 2015: $1,849,969Expenses 2015: $1,729,165Net Income 2015: $120,8042015Revenue 2016: $2,054,504Expenses 2016: $1,845,969Net Income 2016: $208,5352016Revenue 2017: $2,333,735Expenses 2017: $2,073,796Net Income 2017: $259,9392017Revenue 2018: $2,239,146Expenses 2018: $2,027,762Net Income 2018: $211,3842018Revenue 2019: $2,088,331Expenses 2019: $2,046,636Net Income 2019: $41,6952019Revenue 2020: $1,778,112Expenses 2020: $1,699,508Net Income 2020: $78,6042020Revenue 2021: $1,750,329Expenses 2021: $1,767,453Net Income 2021: -$17,1242021Revenue 2022: $1,897,301Expenses 2022: $2,118,380Net Income 2022: -$221,0792022Revenue 2023: $4,993,961Expenses 2023: $2,277,228Net Income 2023: $2,716,7332023Revenue 2024: $2,586,271Expenses 2024: $2,345,072Net Income 2024: $241,1992024Revenue 2025: $2,411,301Expenses 2025: $2,445,968Net Income 2025: -$34,6672025

Highlighted filing

2025

Revenue$2,411,301
Expenses$2,445,968
Net Income-$34,667
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,079,130
Liabilities
$76,744
Net assets
$6,002,386
Revenue
$2,411,301
Expenses
$2,445,968
Net income
-$34,667
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.08$0.08$6.00$2.41$2.45$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.16$0.12$6.04$2.59$2.35$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.88$0.09$5.80$4.99$2.28$2.72
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.18$0.11$3.08$1.90$2.12$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.11$3.30$1.75$1.77$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.11$3.32$1.78$1.70$0.08
2019Summary only. Only limited summary data is available for this year.$3.34$0.11$3.24$2.09$2.05$0.04
2018Summary only. Only limited summary data is available for this year.$3.30$0.12$3.18$2.24$2.03$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.15$2.97$2.33$2.07$0.26
2016Detailed filing. Detailed filing data is available for this year.$2.88$0.16$2.71$2.05$1.85$0.21
2015Summary only. Only limited summary data is available for this year.$2.67$0.17$2.50$1.85$1.73$0.12
2014Summary only. Only limited summary data is available for this year.$2.56$0.18$2.38$1.87$1.71$0.17
2013Summary only. Only limited summary data is available for this year.$2.39$0.18$2.22$1.68$1.62$0.06
2012Summary only. Only limited summary data is available for this year.$2.28$0.12$2.16$1.84$1.61$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 23, 2025
Return Version
2024v5.0
Gross Receipts
$2,416,103
Mission and Program Overview

Mission

The nebraska council of school administrators is an organization of more than 2,000 school administrators who serve in nebraska schools. We consider ourselves a partner in developing excellence in educational leadership, providing the 'tools' necessary for administrators to be successful.

The nebraska council of school administrators is an organization of more than 2,000 school administrators who serve in nebraska schools. We consider ourselves a partner in developing excellence in educational leadership, providing the 'tools' for administrators to be successful.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,951,259$3,989,765▲ $38,506
Savings and Temporary Cash Investments$1,165,701$1,392,687▲ $226,986
Cash and Non-Interest-Bearing Accounts$1,041,773$696,678▼ $345,095
Total Assets$6,158,733$6,079,130▼ $79,603
Liabilities
Other Liabilities$85,082$75,629▼ $9,453
Accounts Payable and Accrued Expenses$36,598$1,115▼ $35,483
Total Liabilities$121,680$76,744▼ $44,936
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,037,053$6,002,386▼ $34,667
Total Net Assets Fund Balance$6,037,053$6,002,386▼ $34,667
Total Liabilities and Net Assets / Fund Balance$6,158,733$6,079,130▼ $79,603

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,986,827$91,979$3,078,806
Land$702,900-$702,900
Equipment$300,038$258,744$558,782
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike DulaneyExecutive DiFT$232,832$45,324$278,156
Mike DulaneyExecutive Director-$232,832$45,324$278,156
Troy LoeffelholzAssistant DiFT$45,727$9,798$55,525

Board Members and Trustees

NameTitle
Dan SchnoesChairperson
Melissa PoloncicPast Chairpe
Nate SeggermanVice Chairpe
Amber JohnsonDirector
Amy KrollDirector
Betsy SkelcherDirector
Brian FleischmanDirector
Chip KayDirector
Chris PrososkiDirector
Dawn LewisDirector
Marc KaminskiDirector
Marianne CarlsonDirector
Missy StollyDirector
Pam LowndesDirector
Shelly LeydenDirector
Stacy RodriguezDirector
Steve AdkissonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$895,942
Program Service Revenue
$1,157,473
Investment Income
$50,011
Other Revenue
$307,875
All Other Contributions
$123,735
Change in Net Assets
$-34,667

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,411,301
Total Revenue per Audited Statements
$2,411,301
Total Revenue per Form 990
$2,411,301
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,540,456
Salaries, Compensation, and Employee Benefits$905,512
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$590,924
Current Officers, Directors, Trustees, and Key Employees---$404,021
Other Salaries and Wages---$388,050
Depreciation Depletion---$163,158
Fees for Services Other---$140,716
Fees for Services Lobbying---$131,274
Office Expenses---$126,716
Occupancy---$113,937
Payments to Affiliates---$80,094
Information Technology---$67,385
Payroll Taxes---$52,305
Travel---$41,730
Pension Plan Contributions---$34,722
Other Employee Benefits---$26,414
Insurance---$21,584
Fees for Services Accounting---$10,539
Fees for Services Legal---$5,218
Other Expenses---$3,201
All Other Expenses---$225
Total Functional Expenses$0$0$0$2,445,968

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,445,968
Total Expenses per Audited Statements$2,445,968
Total Expenses per Form 990$2,445,968
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dues Payable$68,746
Ne Assoc of Elementary School Prin$6,883
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The nebraska council of school administrators shall consist of member affiliate associations and a retired affiliate association. The consitution shall prescribe the exact number of member affiliate associations. Each member affiliate association and the retired affiliate association shall be entitled to all rights and privileges accorded to active memebrs as prescribed in the constitution.”

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

“The executive board is comprised of seventeen representitives of affiliate organizations, three from each active affiliate, and one retired affiliate association representative. Members are elected by their affiliate and serve a three-year term on the executive board.”

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

“The board oversees and approves the audit or review report for those services conducted each year. After their approval of the applicable report, the auditor/reviewer is asked to prepare the 990. The executive director and the finance and membership coordinator independently review the 990 to ensure that it is congruent with the audit or review report approved by the board prior to submission. The board does not specifically review the 990 but would be presented a copy for review upon request.”

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

“In any case where a conflict exists, or the appearance of a conflict may exist, the individual will make a report of the facts, circumstances, relationships, and transactions to the executive director, the chair of the board, or to the executive board at large, as appropriate.”

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

“The executive board shall annually evaluate the executive director and review his/her duties. The chiarperson shall coordinate the evaluation process. The chairperson, vice-chairperson, and past chairperson shall meet with the executive director to discuss the results of the annual evaluation.”

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

“Staff compensation is determined during the budgeting process. Compensation recommendations of executive director are taken to the board of directors for approval and are based on individual employee evaluations performed by the executive director.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available to the public through the organization's website and upon request.”

Filing and Contact Details

Filer

Filer Name
Nebraska Council of School
EIN
47-0530908
Phone
4024768055
Address
440 S 13TH STREET STE A, LINCOLN, NE 68508-2105

Signing Officer

Name
Mike Dulaney
Title
Executive Director
Phone
4024768055
Signed
2025-12-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Dulaney
Formed
1969
Legal Domicile
Ne
Voting Board Members
17
Independent Board Members
17
Employees
7

Preparer

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

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The nebraska council of school administrators is an organization of more than 2,000 school administrators who serve in nebraska schools. We consider ourselves a partner in developing excellence in educational leadership, providing the 'tools' necessary for administrators to be successful.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The council utilizes the provisions of fasb 740-10, "accounting for uncertain tax provisions." the council continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. The council believes that it has appropriate support for any tax positions taken, and as such, does not have uncertain tax positions that would be material to the financial statements.”

Raw XML AppendixShowing 400 of 465 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990/MissionDesc0THE NEBRASKA COUNCIL OF SCHOOL ADMINISTRATORS IS AN ORGANIZATION OF MORE THAN 2,000 SCHOOL ADMINISTRATORS WHO SERVE IN NEBRASKA SCHOOLS. WE CONSIDER OURSELVES A PARTNER IN DEVELOPING EXCELLENCE IN EDUCATIONAL LEADERSHIP, PROVIDING THE 'TOOLS' NECESSARY FOR ADMINISTRATORS TO BE SUCCESSFUL.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COUNCIL UTILIZES THE PROVISIONS OF FASB 740-10, "ACCOUNTING FOR UNCERTAIN TAX PROVISIONS." THE COUNCIL CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE COUNCIL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE UNCERTAIN TAX POSITIONS THAT WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MIKE DULANEY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NEBRASKA COUNCIL OF SCHOOL ADMINISTRATORS IS AN ORGANIZATION OF MORE THAN 2,000 SCHOOL ADMINISTRATORS WHO SERVE IN NEBRASKA SCHOOLS. WE CONSIDER OURSELVES A PARTNER IN DEVELOPING EXCELLENCE IN EDUCATIONAL LEADERSHIP, PROVIDING THE 'TOOLS' NECESSARY FOR ADMINISTRATORS TO BE SUCCESSFUL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE NEBRASKA COUNCIL OF SCHOOL ADMINISTRATORS SHALL CONSIST OF MEMBER AFFILIATE ASSOCIATIONS AND A RETIRED AFFILIATE ASSOCIATION. THE CONSITUTION SHALL PRESCRIBE THE EXACT NUMBER OF MEMBER AFFILIATE ASSOCIATIONS. EACH MEMBER AFFILIATE ASSOCIATION AND THE RETIRED AFFILIATE ASSOCIATION SHALL BE ENTITLED TO ALL RIGHTS AND PRIVILEGES ACCORDED TO ACTIVE MEMEBRS AS PRESCRIBED IN THE CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE BOARD IS COMPRISED OF SEVENTEEN REPRESENTITIVES OF AFFILIATE ORGANIZATIONS, THREE FROM EACH ACTIVE AFFILIATE, AND ONE RETIRED AFFILIATE ASSOCIATION REPRESENTATIVE. MEMBERS ARE ELECTED BY THEIR AFFILIATE AND SERVE A THREE-YEAR TERM ON THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OVERSEES AND APPROVES THE AUDIT OR REVIEW REPORT FOR THOSE SERVICES CONDUCTED EACH YEAR. AFTER THEIR APPROVAL OF THE APPLICABLE REPORT, THE AUDITOR/REVIEWER IS ASKED TO PREPARE THE 990. THE EXECUTIVE DIRECTOR AND THE FINANCE AND MEMBERSHIP COORDINATOR INDEPENDENTLY REVIEW THE 990 TO ENSURE THAT IT IS CONGRUENT WITH THE AUDIT OR REVIEW REPORT APPROVED BY THE BOARD PRIOR TO SUBMISSION. THE BOARD DOES NOT SPECIFICALLY REVIEW THE 990 BUT WOULD BE PRESENTED A COPY FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IN ANY CASE WHERE A CONFLICT EXISTS, OR THE APPEARANCE OF A CONFLICT MAY EXIST, THE INDIVIDUAL WILL MAKE A REPORT OF THE FACTS, CIRCUMSTANCES, RELATIONSHIPS, AND TRANSACTIONS TO THE EXECUTIVE DIRECTOR, THE CHAIR OF THE BOARD, OR TO THE EXECUTIVE BOARD AT LARGE, AS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE BOARD SHALL ANNUALLY EVALUATE THE EXECUTIVE DIRECTOR AND REVIEW HIS/HER DUTIES. THE CHIARPERSON SHALL COORDINATE THE EVALUATION PROCESS. THE CHAIRPERSON, VICE-CHAIRPERSON, AND PAST CHAIRPERSON SHALL MEET WITH THE EXECUTIVE DIRECTOR TO DISCUSS THE RESULTS OF THE ANNUAL EVALUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6STAFF COMPENSATION IS DETERMINED DURING THE BUDGETING PROCESS. COMPENSATION RECOMMENDATIONS OF EXECUTIVE DIRECTOR ARE TAKEN TO THE BOARD OF DIRECTORS FOR APPROVAL AND ARE BASED ON INDIVIDUAL EMPLOYEE EVALUATIONS PERFORMED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC THROUGH THE ORGANIZATION'S WEBSITE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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