Civic Intelligence

Nebraska State Bar Foundation

990 • Fiscal year 2019 • EIN 47-6030023

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

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

22nd percentile

0.02x

Higher debt load relative to assets than 22% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.22x

Higher debt load relative to revenue than 57% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

60th percentile

6.4%

Higher net margin than 60% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

18th percentile

-13%

Faster revenue growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$6,939,536

Up $680,212 (+11%) from 2018

Net Assets

Up

$6,823,253

Up $701,729 (+11%) from 2018

Liabilities

Down

$116,283

Down $21,517 (-16%) from 2018

Revenue

Down

$536,743

Down $81,615 (-13%) from 2018

Expenses

Up

$502,558

Up $26,833 (+5.6%) from 2018

Net Income

Down

$34,185

Down $108,448 (-76%) from 2018

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

2019

Assets$6,939,536
Liabilities$116,283
Net Assets$6,823,253

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

2019

Revenue$536,743
Expenses$502,558
Net Income$34,185
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$2,577,961
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$4,497,139$5,356,376▲ $859,237
Land, Buildings, and Equipment, Net$913,136$846,006▼ $67,130
Savings and Temporary Cash Investments$431,446$389,031▼ $42,415
Pledges and Grants Receivable$183,900$206,650▲ $22,750
Total Assets$6,259,324$6,939,536▲ $680,212
Other Assets Total$233,703$141,473▼ $92,230
Liabilities
Accounts Payable and Accrued Expenses$79,679$80,784▲ $1,105
Mortgage Notes Payable Secured by Investment Property$58,121$35,499▼ $22,622
Total Liabilities$137,800$116,283▼ $21,517
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,596,539$4,103,985▲ $507,446
Net Assets Without Donor Restrictions$2,524,985$2,719,268▲ $194,283
Total Net Assets Fund Balance$6,121,524$6,823,253▲ $701,729
Total Liabilities and Net Assets / Fund Balance$6,259,324$6,939,536▲ $680,212

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$215,541$1,372,843$1,588,384
Leasehold Improvements$231,838$569,421$801,259
Land$397,906-$397,906
Other Land Buildings-$112,964$112,964
Equipment$721$22,330$23,051

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$3,356,766$137,250▲ $373,122$82,891$3,784,247
2018$3,056,836$462,890▼ $110,238$52,722$3,356,766
2017$2,807,382$34,300▲ $290,194$75,040$3,056,836
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
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$162,153
Program Service Revenue
$23,715
Investment Income
$236,422
Other Revenue
$114,453
All Other Contributions
$162,153
Change in Net Assets
$34,185

Audited Revenue Reconciliation

Revenue per Audited Statements
$536,743
Revenue Not Reported on Form 990
$866,833
Total Revenue per Audited Statements
$1,403,576
Total Revenue per Form 990
$536,743
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$263,554
Salaries, Compensation, and Employee Benefits$209,004
Grants and Similar Amounts Paid$30,000
Total Fundraising Expense$1,713
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$167,706-$167,706
All Other Expenses$62,361$15,016$1,713$79,090
Grants to Domestic Orgs$30,000--$30,000
Other Expenses$29,314--$29,314
Office Expenses-$24,356-$24,356
Pension Plan Contributions-$15,513-$15,513
Other Employee Benefits-$13,382-$13,382
Payroll Taxes-$12,403-$12,403
Fees for Services Accounting-$11,967-$11,967
Conferences and Meetings-$4,578-$4,578
Travel-$3,713-$3,713
Fees for Services Legal-$3,353-$3,353
Depreciation Depletion-$395-$395
Total Functional Expenses$228,463$272,382$1,713$502,558

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$701,847
Expenses per Audited Statements$502,558
Total Expenses per Form 990$502,558
Expenses Not Reported on Form 990$199,289
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 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 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
2020-11-13

Organization Details

Principal Officer
Steven Guenzel
Voting Board Members
32
Independent Board Members
32
Employees
4
Volunteers
650

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 IX, Line 24E

Distributions 26,974 0 0 trial institute 18,298 0 0 miscellaneous expense 4,258 3,679 0 fellows publicity 6,639 0 0 insurance / bonding 0 5,036 0 other professional fees 0 4,623 0 members breakfast 3,997 0 0 awards committee 2,195 0 0 fundraising expense 0 0 1,713 dues and subscriptions 0 1,288 0 state income tax 0 390 0 total 62,361 15,016 1,713

Form 990, Part XI, Line 9

Rental expenses shown in part viii form 990 229,914 investment fees netted against investment income -30,625 rental expenses shown in part viii form 990 -229,914 inv fees netted against investment income 30,625

Financial Statement Notes

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

Rental expenses shown in part viii form 990 229,914 investment fees netted against investment income -30,625

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

Rental expenses shown in part viii form 990 229,914 inv fees netted against investment income -30,625

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IRS990/Form990PartVIISectionAGrp/TitleTxt27TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt28PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt29VICE PRESIDE
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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