Civic Intelligence

Nebraska Property & Liability Insurance Guaranty Association

EIN 47-6106519 • 501(c)6 • Denver, CO

Profile

Protect citizens of Nebraska by paying policy holder claims of insolvent property and casualty insurance companies which wrote business in Nebraska.

1873 So Bellaire St Ste 920Denver, CO 80222

www.npliga.org

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

6th percentile

$0

Higher top officer pay than 6% of similar nonprofits.

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

501(c)6 • $25M-$50M nonprofits • Source year 2024

Asset Growth

26th percentile

1.0%

Faster asset growth than 26% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-12%

Faster revenue growth than 8% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$36,441,622

Up $348,356 (+1.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$36,441,622

Up $348,356 (+1.0%) from 2023

Revenue

Down

$2,854,001

Down $385,967 (-12%) from 2023

Expenses

Down

$2,505,645

Down $740,372 (-23%) from 2023

Net Income

Up

$348,356

Up $354,405 (+5859%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2013: $27,647,377Liabilities 2013: $0Net Assets 2013: $27,647,3772013Assets 2014: $26,857,960Liabilities 2014: $0Net Assets 2014: $26,857,9602014Assets 2015: $32,217,250Liabilities 2015: $0Net Assets 2015: $32,217,2502015Assets 2016: $33,412,796Liabilities 2016: $0Net Assets 2016: $33,412,7962016Assets 2017: $37,680,483Liabilities 2017: $0Net Assets 2017: $37,680,4832017Assets 2018: $36,589,618Liabilities 2018: $0Net Assets 2018: $36,589,6182018Assets 2019: $37,947,514Liabilities 2019: $0Net Assets 2019: $37,947,5142019Assets 2020: $37,120,876Liabilities 2020: $0Net Assets 2020: $37,120,8762020Assets 2021: $36,240,460Liabilities 2021: $0Net Assets 2021: $36,240,4602021Assets 2022: $36,099,315Liabilities 2022: $0Net Assets 2022: $36,099,3152022Assets 2023: $36,093,266Liabilities 2023: $0Net Assets 2023: $36,093,2662023Assets 2024: $36,441,622Liabilities 2024: $0Net Assets 2024: $36,441,6222024

Highlighted filing

2024

Assets$36,441,622
Liabilities$0
Net Assets$36,441,622

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2013: $625,570Expenses 2013: $295,782Net Income 2013: $329,7882013Revenue 2014: $1,115,529Expenses 2014: $1,904,946Net Income 2014: -$789,4172014Revenue 2015: $7,633,636Expenses 2015: $2,274,346Net Income 2015: $5,359,2902015Revenue 2016: $2,448,867Expenses 2016: $1,253,321Net Income 2016: $1,195,5462016Revenue 2017: $5,732,334Expenses 2017: $1,464,647Net Income 2017: $4,267,6872017Revenue 2018: $2,045,522Expenses 2018: $3,136,387Net Income 2018: -$1,090,8652018Revenue 2019: $5,251,585Expenses 2019: $3,893,689Net Income 2019: $1,357,8962019Revenue 2020: $705,011Expenses 2020: $1,531,649Net Income 2020: -$826,6382020Revenue 2021: $1,296,263Expenses 2021: $2,176,679Net Income 2021: -$880,4162021Revenue 2022: $1,176,564Expenses 2022: $1,317,709Net Income 2022: -$141,1452022Revenue 2023: $3,239,968Expenses 2023: $3,246,017Net Income 2023: -$6,0492023Revenue 2024: $2,854,001Expenses 2024: $2,505,645Net Income 2024: $348,3562024

Highlighted filing

2024

Revenue$2,854,001
Expenses$2,505,645
Net Income$348,356

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.4$0.00$36.4$2.85$2.51$0.35
2023Summary only. Only limited summary data is available for this year.$36.1$0.00$36.1$3.24$3.25$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.1$0.00$36.1$1.18$1.32$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.2$0.00$36.2$1.30$2.18$0.88
2020Summary only. Only limited summary data is available for this year.$37.1$0.00$37.1$0.71$1.53$0.83
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.9$0.00$37.9$5.25$3.89$1.36
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.6$0.00$36.6$2.05$3.14$1.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.7$0.00$37.7$5.73$1.46$4.27
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.4$0.00$33.4$2.45$1.25$1.20
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.2$0.00$32.2$7.63$2.27$5.36
2014Summary only. Only limited summary data is available for this year.$26.9$0.00$26.9$1.12$1.90$0.79
2013Summary only. Only limited summary data is available for this year.$27.6$0.00$27.6$0.63$0.30$0.33
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 31, 2023
Return Version
2022v5.0
Gross Receipts
$1,176,564
Mission and Program Overview

Mission

Protect citizens of Nebraska by paying policy holder claims of insolvent property and casualty insurance companies which wrote business in Nebraska.

To efficiently pay covered claims of policyholders and claimants of insolvent property and casualty insurers according to Nebraska's guaranty act in cooperation with regulators and receivers, while responsibly managing the funds of the association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$35,810,801$35,799,315▼ $11,486
Cash and Non-Interest-Bearing Accounts$379,659$250,000▼ $129,659
Accounts Receivable$50,000$50,000→ $0
Total Assets$36,240,460$36,099,315▼ $141,145
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$36,240,460$36,099,315▼ $141,145
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$36,240,460$36,099,315▼ $141,145
Total Liabilities and Net Assets / Fund Balance$36,240,460$36,099,315▼ $141,145
Compensation and Service Providers

Board Members and Trustees

NameTitle
-Board Chair
-Board Vice Chair
-Board Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Corvel CorporationMedicalPO Box 911964, Denver, CO 80291-1964$231,609
Paloucek Herman & Wurl Law OfficesLegal225 McNeel Lane, North Platte, NE 69101$140,481
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$820,902
Investment Income
$355,662
Other Revenue
$0
Change in Net Assets
$-141,145
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,317,709
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$392,636$0$0$392,636
Total Functional Expenses$1,317,709$0$0$1,317,709
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Nebraska Property & Liability Insurance Guaranty Association's management duties are conducted by Western Guaranty Fund Services, a 501(c)6 organization created to provide accounting, administration and management for seven property and casualty insurance guaranty associations.

Form 990, Part VI, Section A, Line 6

Nebraska Property & Liability Insurance Guaranty Association's members are licensed property and casualty insurance companies which write insurance covered under the Nebraska Property & Liability Insurance Guaranty Association Act.

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

Members of the governing board of directors are elected by insurance companies that are members of the Nebraska Property & Liability Insurance Guaranty Association.

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

Changes to members of the board of directors and the plan of operation must be approved by the Commissioner of Insurance in Nebraska. The association is also subject to the commissioner's examination and regulation.

Form 990, Part VI, Section B, Line 11B

Nebraska Property & Liability Insurance Guaranty Association's form 990 was prepared by Western Guaranty Fund Services and was emailed to the board of directors for review prior to filing.

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

At the beginning of every board meeting, members of the board are reminded about the potential for conflicts of interest and given the opportunity to discuss any conflicts.

Form 990, Part VI, Section C, Line 19

Nebraska Property & Liability Insurance Guaranty Association's governing documentation and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Nebraska Property & Liability Insurance Guaranty Association
EIN
47-6106519
Phone
3037595066
Address
1873 So Bellaire St Ste 920, Denver, CO 80222

Signing Officer

Name
Chad Anderson
Title
President-WGFS
Phone
3037595066
Signed
2023-05-31

Organization Details

Principal Officer
Chad Anderson
Formed
1971
Legal Domicile
Ne
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0
Raw XML Appendix351 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsReceivableGrp/BOYAmt050000
IRS990/AccountsReceivableGrp/EOYAmt050000
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To efficiently pay covered claims of policyholders and claimants of insolvent property and casualty insurers according to Nebraska's guaranty act in cooperation with regulators and receivers, while responsibly managing the funds of the association.
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Western Guaranty Fund Services
IRS990/BooksInCareOfDetail/PhoneNum03037595066
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01873 So Bellaire St
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0Suite 920
IRS990/BooksInCareOfDetail/USAddress/CityNm0Denver
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080222
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0379659
IRS990/CashNonInterestBearingGrp/EOYAmt0250000
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0231609
IRS990/ContractorCompensationGrp/CompensationAmt1140481
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO Box 911964
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1225 McNeel Lane
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Denver
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1North Platte
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1NE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd0802911964
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd169101
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Corvel Corporation
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1Paloucek Herman & Wurl Law Offices
IRS990/ContractorCompensationGrp/ServicesDesc0Medical
IRS990/ContractorCompensationGrp/ServicesDesc1Legal
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0355662
IRS990/CYOtherExpensesAmt01317709
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0820902
IRS990/CYRevenuesLessExpensesAmt0-141145
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01317709
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01176564
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0Nebraska Property and Liability Insurance Guaranty Association reviewed over 45 claim files during 2022 and had 44 claims pending at year end. Over 1,600 checks were issued to claimants and providers in 2022.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonatedServicesAndUseFcltsAmt00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt00
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/ExpenseAmt01317709
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0Great West Casualty Co rep Craig Posson
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt1Employers Mutual Casualty Co rep Gary Alford
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2Farm Bureau Financial rep Jessi Doke
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3Berkshire Hathaway Homestate rep Brennan Neville
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4Columbia National rep Shane Martinez
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5Farmers Mutual of Nebraska rep Mark Walz
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt6State Farm Insurance rep Scott Gustafson
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01176564
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0355662
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0355662
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt049
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To efficiently pay covered claims of policyholders and claimants of insolvent property and casualty insurers according to Nebraska's guaranty act in cooperation with regulators and receivers, while responsibly managing the funds of the association.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt036240460
IRS990/NetAssetsOrFundBalancesEOYAmt036099315
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt036240460
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt036099315
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Claim Losses
IRS990/OtherExpensesGrp/Desc1Loss Adjusting Expenses
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt0925073
IRS990/OtherExpensesGrp/ProgramServicesAmt1392636
IRS990/OtherExpensesGrp/TotalAmt0925073
IRS990/OtherExpensesGrp/TotalAmt1392636
IRS990/OtherRevenueTotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Chad Anderson
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0524298
IRS990/ProgramServiceRevenueGrp/BusinessCd1524298
IRS990/ProgramServiceRevenueGrp/Desc0Member Assessments
IRS990/ProgramServiceRevenueGrp/Desc1Claim Recoveries
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt041742
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1779160
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt041742
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1779160
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0428847
IRS990/PYOtherExpensesAmt02176679
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0867416
IRS990/PYRevenuesLessExpensesAmt0-880416
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02176679
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01296263
IRS990/ReconcilationRevenueExpnssAmt0-141145
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0820902
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt035810801
IRS990/SavingsAndTempCashInvstGrp/EOYAmt035799315
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Nebraska Property & Liability Insurance Guaranty Association's management duties are conducted by Western Guaranty Fund Services, a 501(c)6 organization created to provide accounting, administration and management for seven property and casualty insurance guaranty associations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Nebraska Property & Liability Insurance Guaranty Association's members are licensed property and casualty insurance companies which write insurance covered under the Nebraska Property & Liability Insurance Guaranty Association Act.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members of the governing board of directors are elected by insurance companies that are members of the Nebraska Property & Liability Insurance Guaranty Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Changes to members of the board of directors and the plan of operation must be approved by the Commissioner of Insurance in Nebraska. The association is also subject to the commissioner's examination and regulation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Nebraska Property & Liability Insurance Guaranty Association's form 990 was prepared by Western Guaranty Fund Services and was emailed to the board of directors for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5At the beginning of every board meeting, members of the board are reminded about the potential for conflicts of interest and given the opportunity to discuss any conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Nebraska Property & Liability Insurance Guaranty Association's governing documentation and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt036240460
IRS990/TotalAssetsEOYAmt036099315
IRS990/TotalAssetsGrp/BOYAmt036240460
IRS990/TotalAssetsGrp/EOYAmt036099315
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01317709
IRS990/TotalFunctionalExpensesGrp/TotalAmt01317709
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt036240460
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt036099315
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt01317709
IRS990/TotalProgramServiceRevenueAmt0820902
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01176564
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01176564
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt036240460
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt036099315
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01873 South Bellaire Street
IRS990/USAddress/AddressLine2Txt0Ste 920
IRS990/USAddress/CityNm0Denver
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080222
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.npliga.org
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0Needed more time and timely filed form 8868 for an extension.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Chad Anderson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President-WGFS
ReturnHeader/BusinessOfficerGrp/PhoneNum03037595066
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEBRASKA PROPERTY & LIABILITY INSURANCE GUARANTY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NEBR
ReturnHeader/Filer/EIN0476106519
ReturnHeader/Filer/PhoneNum03037595066
ReturnHeader/Filer/USAddress/AddressLine1Txt01873 So Bellaire St Ste 920
ReturnHeader/Filer/USAddress/CityNm0Denver
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080222
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02023-05-30T16:39:56-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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