Civic Intelligence

Nebraska State Bar Foundation

990 • Fiscal year 2016 • EIN 47-6030023

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 19, 2017

635 S 14th Street PO Box 95103Lincoln, NE 68509

(402) 475-1042

Siviq Scores

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

Liabilities / Assets

26th percentile

0.03x

Higher debt load relative to assets than 26% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

66th percentile

0.40x

Higher debt load relative to revenue than 66% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

48th percentile

1.1%

Faster asset growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

12th percentile

-25%

Faster revenue growth than 12% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$5,698,880

Up $64,682 (+1.1%) from 2015

Net Assets

Up

$5,511,949

Up $98,449 (+1.8%) from 2015

Liabilities

Down

$186,931

Down $33,767 (-15%) from 2015

Revenue

Down

$466,296

Down $154,735 (-25%) from 2015

Expenses

Down

$520,374

Down $4,476 (-0.9%) from 2015

Net Income

Down

-$54,078

Down $150,259 (-156%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $4,187,582Liabilities 2011: $310,713Net Assets 2011: $3,876,8692011Assets 2012: $4,829,107Liabilities 2012: $289,200Net Assets 2012: $4,539,9072012Assets 2013: $5,761,153Liabilities 2013: $271,427Net Assets 2013: $5,489,7262013Assets 2014: $5,822,539Liabilities 2014: $225,143Net Assets 2014: $5,597,3962014Assets 2015: $5,634,198Liabilities 2015: $220,698Net Assets 2015: $5,413,5002015Assets 2016: $5,698,880Liabilities 2016: $186,931Net Assets 2016: $5,511,9492016Assets 2017: $6,654,786Liabilities 2017: $170,881Net Assets 2017: $6,483,9052017Assets 2018: $6,259,324Liabilities 2018: $137,800Net Assets 2018: $6,121,5242018Assets 2019: $6,939,536Liabilities 2019: $116,283Net Assets 2019: $6,823,2532019Assets 2020: $7,575,436Liabilities 2020: $231,863Net Assets 2020: $7,343,5732020Assets 2021: $8,262,368Liabilities 2021: $219,846Net Assets 2021: $8,042,5222021Assets 2022: $7,137,801Liabilities 2022: $360,517Net Assets 2022: $6,777,2842022Assets 2023: $7,557,916Liabilities 2023: $334,530Net Assets 2023: $7,223,3862023Assets 2024: $7,932,757Liabilities 2024: $285,003Net Assets 2024: $7,647,7542024

Highlighted filing

2016

Assets$5,698,880
Liabilities$186,931
Net Assets$5,511,949

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,071,621Expenses 2011: $413,078Net Income 2011: $658,5432011Revenue 2012: $933,911Expenses 2012: $373,701Net Income 2012: $560,2102012Revenue 2013: $1,021,817Expenses 2013: $386,688Net Income 2013: $635,1292013Revenue 2014: $589,514Expenses 2014: $453,931Net Income 2014: $135,5832014Revenue 2015: $621,031Expenses 2015: $524,850Net Income 2015: $96,1812015Revenue 2016: $466,296Expenses 2016: $520,374Net Income 2016: -$54,0782016Revenue 2017: $1,301,590Expenses 2017: $452,067Net Income 2017: $849,5232017Revenue 2018: $618,358Expenses 2018: $475,725Net Income 2018: $142,6332018Revenue 2019: $536,743Expenses 2019: $502,558Net Income 2019: $34,1852019Revenue 2020: $391,018Expenses 2020: $440,348Net Income 2020: -$49,3302020Revenue 2021: $904,360Expenses 2021: $482,030Net Income 2021: $422,3302021Revenue 2022: $472,556Expenses 2022: $514,457Net Income 2022: -$41,9012022Revenue 2023: $403,526Expenses 2023: $611,587Net Income 2023: -$208,0612023Revenue 2024: $650,054Expenses 2024: $542,451Net Income 2024: $107,6032024

Highlighted filing

2016

Revenue$466,296
Expenses$520,374
Net Income-$54,078
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 19, 2017
Return Version
2016v3.0
Gross Receipts
$2,111,206
Mission and Program Overview

Mission

See schedule o to serve the citizens of nebraska and the legal profession through the administration and funding of innovative and creative programs directed toward the improvement of the administration of justice and the fulfillment of the american vision of equal justice for all

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,854,536$3,990,288▲ $135,752
Land, Buildings, and Equipment, Net$1,109,585$1,041,960▼ $67,625
Savings and Temporary Cash Investments$330,540$328,851▼ $1,689
Pledges and Grants Receivable$210,620$203,990▼ $6,630
Total Assets$5,634,198$5,698,880▲ $64,682
Other Assets Total$128,917$133,791▲ $4,874
Liabilities
Mortgage Notes Payable Secured by Investment Property$121,046$102,575▼ $18,471
Accounts Payable and Accrued Expenses$99,652$84,356▼ $15,296
Total Liabilities$220,698$186,931▼ $33,767
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,353,883$2,433,768▲ $79,885
Unrestricted Net Assets$1,954,206$1,972,770▲ $18,564
Permanently Rstr Net Assets$1,105,411$1,105,411→ $0
Total Net Assets Fund Balance$5,413,500$5,511,949▲ $98,449
Total Liabilities and Net Assets / Fund Balance$5,634,198$5,698,880▲ $64,682

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$334,670$1,253,714$1,588,384
Leasehold Improvements$306,340$481,520$787,860
Land$397,906-$397,906
Other Land Buildings$626$112,338$112,964
Equipment$2,418$20,633$23,051

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$2,713,538$46,725▲ $123,482$76,363$2,807,382
2015$2,786,978$18,775▼ $2,820$89,395$2,713,538
2014$2,710,732$56,975▲ $110,005$90,734$2,786,978
2013$2,378,005$45,800▲ $319,817$32,890$2,710,732
2012$1,705,748$526,478▲ $176,449$30,670$2,378,005
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$198,081
Program Service Revenue
$23,629
Investment Income
$128,705
Other Revenue
$115,881
All Other Contributions
$159,288
Change in Net Assets
$-54,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$466,296
Revenue Not Reported on Form 990
$365,911
Total Revenue per Audited Statements
$832,207
Total Revenue per Form 990
$466,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,897
Salaries, Compensation, and Employee Benefits$180,477
Grants and Similar Amounts Paid$30,000
Total Fundraising Expense$3,989
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$145,525-$145,525
All Other Expenses$32,980$14,389$3,989$51,358
Grants to Domestic Orgs$30,000--$30,000
Other Expenses$23,715--$23,715
Office Expenses-$18,834-$18,834
Pension Plan Contributions-$12,965-$12,965
Other Employee Benefits-$11,216-$11,216
Payroll Taxes-$10,771-$10,771
Fees for Services Accounting-$9,910-$9,910
Conferences and Meetings-$7,665-$7,665
Travel-$4,448-$4,448
Fees for Services Legal-$2,358-$2,358
Depreciation Depletion-$986-$986
Total Functional Expenses$277,318$239,067$3,989$520,374

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$733,758
Expenses per Audited Statements$520,374
Total Expenses per Form 990$520,374
Expenses Not Reported on Form 990$213,384
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ne State Bar AssnLincoln, NE501c6Cle Programs$30,000
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
Lobbying activity
No
Subject to proxy tax
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The return is reviewed by some, but not all, directors/officers before it is filed.

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

The foundation's board of directors is supplied by staff with potential conflicts of interest on an ongoing basis, and these are reviewed during the semi-annual board of director's meetings.

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

Annual review by board of directors

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

Not applicable - no other officers or key employees compensated

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Nebraska State Bar Foundation
EIN
47-6030023
Phone
4024751042
Address
635 S 14TH STREET PO BOX 95103, LINCOLN, NE 68509

Signing Officer

Name
Doris J Huffman
Title
Exec Director
Phone
4024751042
Signed
2017-07-19

Organization Details

Principal Officer
Charles Gotch
Voting Board Members
34
Independent Board Members
34
Employees
4
Volunteers
700

Preparer

Firm
Buckley & Sitzman Llp
Address
4240 PIONEER WOODS DR, LINCOLN, NE 68506-5278
Preparer
Lester F Buckley CPA
Phone
4024847676
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

See schedule o to serve the citizens of nebraska and the legal profession through the administration and funding of innovative and creative programs directed toward the improvement of the administration of justice and the fulfillment of the american vision of equal justice for all

Form 990, Part XI, Line 9

Rental expenses shown in part viii form 990 213,384 rental expenses shown in part viii form 990 -213,384

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Rental expenses shown in part viii form 990 213,384

Schedule D, Page 4, Part XII, Line 2D

Rental expenses shown in part viii form 990 213,384

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.93$0.29$7.65$0.65$0.54$0.11
2023Detailed filing. Detailed filing data is available for this year.$7.56$0.33$7.22$0.40$0.61$0.21
2022Detailed filing. Detailed filing data is available for this year.$7.14$0.36$6.78$0.47$0.51$0.04
2021Detailed filing. Detailed filing data is available for this year.$8.26$0.22$8.04$0.90$0.48$0.42
2020Detailed filing. Detailed filing data is available for this year.$7.58$0.23$7.34$0.39$0.44$0.05
2019Detailed filing. Detailed filing data is available for this year.$6.94$0.12$6.82$0.54$0.50$0.03
2018Detailed filing. Detailed filing data is available for this year.$6.26$0.14$6.12$0.62$0.48$0.14
2017Detailed filing. Detailed filing data is available for this year.$6.65$0.17$6.48$1.30$0.45$0.85
2016Detailed filing. Detailed filing data is available for this year.$5.70$0.19$5.51$0.47$0.52$0.05
2015Detailed filing. Detailed filing data is available for this year.$5.63$0.22$5.41$0.62$0.52$0.10
2014Detailed filing. Detailed filing data is available for this year.$5.82$0.23$5.60$0.59$0.45$0.14
2013Summary only. Only limited summary data is available for this year.$5.76$0.27$5.49$1.02$0.39$0.64
2012Summary only. Only limited summary data is available for this year.$4.83$0.29$4.54$0.93$0.37$0.56
2011Summary only. Only limited summary data is available for this year.$4.19$0.31$3.88$1.07$0.41$0.66