Civic Intelligence

The Nebraska Lawyers Foundation

EIN 86-1066093 • 501(c)3 • Lincoln, NE

Profile

To serve the public and the legal profession by securing contributions to support programs dedicated to the improvement of the legal profession and the administration of justice. To focus on obtaining grants, gifts and contributions to fund the work of the minority and justice implementation fund, the nebraska lawyers assistance fund, the one hour of sharing campaign, the volunteer lawyers fund, the nebraska continuing legal education fund and the new initiatives fund.

635 S 14 St Ste 200Lincoln, NE 68508

www.nebar.com

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$221,082

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 24.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

84th percentile

30%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

60%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$1,099,666

Up $252,354 (+30%) from 2023

Liabilities

Down

$61,886

Down $13,360 (-18%) from 2023

Net Assets

Up

$1,037,780

Up $265,714 (+34%) from 2023

Operations
Liabilities / Revenue48th percentileNet Margin80th percentile

Revenue

Up

$921,327

Up $346,427 (+60%) from 2023

Expenses

Up

$655,613

Up $291,053 (+80%) from 2023

Net Income

Up

$265,714

Up $55,374 (+26%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $257,417Liabilities 2010: $29,316Net Assets 2010: $228,1012010Assets 2011: $330,132Liabilities 2011: $18,059Net Assets 2011: $312,0732011Assets 2012: $249,636Liabilities 2012: $24,650Net Assets 2012: $224,9862012Assets 2013: $254,974Liabilities 2013: $425Net Assets 2013: $254,5492013Assets 2014: $293,670Liabilities 2014: $50,619Net Assets 2014: $243,0512014Assets 2015: $284,082Liabilities 2015: $24,498Net Assets 2015: $259,5842015Assets 2016: $320,165Liabilities 2016: $33,882Net Assets 2016: $286,2832016Assets 2017: $434,627Liabilities 2017: $26,366Net Assets 2017: $408,2612017Assets 2018: $401,388Liabilities 2018: $20,052Net Assets 2018: $381,3362018Assets 2019: $400,605Liabilities 2019: $14,500Net Assets 2019: $386,1052019Assets 2020: $439,318Liabilities 2020: $3,976Net Assets 2020: $435,3422020Assets 2021: $922,908Liabilities 2021: $17,347Net Assets 2021: $905,5612021Assets 2022: $637,401Liabilities 2022: $75,675Net Assets 2022: $561,7262022Assets 2023: $847,312Liabilities 2023: $75,246Net Assets 2023: $772,0662023Assets 2024: $1,099,666Liabilities 2024: $61,886Net Assets 2024: $1,037,7802024

Highlighted filing

2024

Assets$1,099,666
Liabilities$61,886
Net Assets$1,037,780
Open 2024 Filing

Operations Trend

Revenue Growth85th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $426,9612010Expenses 2011: $382,5562011Revenue 2012: $456,963Expenses 2012: $544,050Net Income 2012: -$87,0872012Revenue 2013: $317,548Expenses 2013: $287,985Net Income 2013: $29,5632013Revenue 2014: $305,191Expenses 2014: $316,689Net Income 2014: -$11,4982014Revenue 2015: $316,272Expenses 2015: $299,739Net Income 2015: $16,5332015Revenue 2016: $334,517Expenses 2016: $307,818Net Income 2016: $26,6992016Revenue 2017: $432,999Expenses 2017: $311,021Net Income 2017: $121,9782017Revenue 2018: $340,665Expenses 2018: $367,590Net Income 2018: -$26,9252018Revenue 2019: $348,979Expenses 2019: $344,210Net Income 2019: $4,7692019Revenue 2020: $352,179Expenses 2020: $302,942Net Income 2020: $49,2372020Revenue 2021: $821,705Expenses 2021: $351,486Net Income 2021: $470,2192021Revenue 2022: $394,795Expenses 2022: $738,630Net Income 2022: -$343,8352022Revenue 2023: $574,900Expenses 2023: $364,560Net Income 2023: $210,3402023Revenue 2024: $921,327Expenses 2024: $655,613Net Income 2024: $265,7142024

Highlighted filing

2024

Revenue$921,327
Expenses$655,613
Net Income$265,714
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,099,666
Liabilities
$61,886
Net assets
$1,037,780
Revenue
$921,327
Expenses
$655,613
Net income
$265,714
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.06$1.04$0.92$0.66$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.08$0.77$0.57$0.36$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.08$0.56$0.39$0.74$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.02$0.91$0.82$0.35$0.47
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$0.35$0.30$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.01$0.39$0.35$0.34$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.02$0.38$0.34$0.37$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.03$0.41$0.43$0.31$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.03$0.29$0.33$0.31$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.02$0.26$0.32$0.30$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.29$0.05$0.24$0.31$0.32$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.32$0.29$0.03
2012Summary only. Only limited summary data is available for this year.$0.25$0.02$0.22$0.46$0.54$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.02$0.31$0.38
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.03$0.23$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 2, 2025
Return Version
2024v5.0
Gross Receipts
$1,041,871
Mission and Program Overview

Mission

To serve the public and the legal profession by securing contributions to support programs dedicated to the improvement of the legal profession and the administration of justice. To focus on obtaining grants, gifts and contributions to fund the work of the Volunteer Lawyers Project (VLP), the Nebraska Lawyers Assistance Program (NLAP), the Rural Practice Initiative, the LSAT Prep Scholarship Program and other projects within the mission.

The mission of the nebraska lawyers foundation is to serve the public and the legal profession by securing contributions to support programs dedicated to the improvement of the legal profession and the administration of justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$612,022$639,029▲ $27,007
Pledges and Grants Receivable$216,970$444,762▲ $227,792
Prepaid Expenses and Deferred Charges$4,960--
Inventories for Sale or Use-$3,820-
Total Assets$847,312$1,099,666▲ $252,354
Other Assets Total$13,360$12,055▼ $1,305
Liabilities
Other Liabilities$50,119$32,704▼ $17,415
Deferred Revenue$23,800$28,975▲ $5,175
Accounts Payable and Accrued Expenses$1,327$207▼ $1,120
Total Liabilities$75,246$61,886▼ $13,360
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$318,814$635,528▲ $316,714
Net Assets With Donor Restrictions$453,252$402,252▼ $51,000
Total Net Assets Fund Balance$772,066$1,037,780▲ $265,714
Total Liabilities and Net Assets / Fund Balance$847,312$1,099,666▲ $252,354
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeOtherTotal
Elizabeth M NeeleySecretary/tr-$221,082$221,082
Leo ClinchNsba Assoc.PT$140,728$140,728

Board Members and Trustees

NameTitle
Robert R OttePresident
Ashley D BoettcherDirector
Dana K FriesDirector
Erin C Duggan PembertonDirector
Geoffrey C HallDirector
Jason W GramsDirector
Jeffrey J BlumelDirector
Michael J MccarthyDirector
Patricia FreemanDirector
Pierce D FialaDirector
Sarah P NewellDirector
Sean a MinahanDirector
Stefanie a MartinezDirector
Timothy P BrouilletteDirector
Yvonne D SosaDirector
Elizabeth M NeeleySecretary/treasurer
Kenneth W HartmanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$900,493
Program Service Revenue
$0
Investment Income
$28,327
Other Revenue
$-7,493
All Other Contributions
$553,661
Change in Net Assets
$265,714

Audited Revenue Reconciliation

Revenue per Audited Statements
$921,327
Revenue Not Reported on Form 990
$12,653
Total Revenue per Audited Statements
$933,980
Total Revenue per Form 990
$921,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$630,522
Other Expenses$23,291
Total Fundraising Expense$6,519
Professional Fundraising Fees$1,800
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$624,462--$624,462
Fees for Services Accounting-$6,200-$6,200
Grants to Domestic Individuals$6,060--$6,060
Office Expenses-$145$3,125$3,270
Fees for Services Professional Fundraising--$1,800$1,800
Other Expenses-$220$1,433$220
Fees for Services Other--$161$161
All Other Expenses-$12-$12
Total Functional Expenses$630,522$18,572$6,519$655,613

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$668,266
Expenses per Audited Statements$655,613
Total Expenses per Form 990$655,613
Expenses Not Reported on Form 990$12,653
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Nebraska State Bar AssociationLincoln, NE(c)(6)Access to Justice$624,462
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$120,544
Fundraising Gross Income$113,051
Professional Fundraising Fees$1,800

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ball$198,174$100,541$19,818$80,723
Golf$35,710$12,510$1,218$11,292
Total Events$233,884$113,051$119,258$-6,207
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Party Payables$32,704
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A copy of the form 990 is first reviewed by the director of administration and executive director. The board of directors is also provided the opportunity to review the form 990 prior to filing.”

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

“Any noted conflict of interest is addressed and board members are required to disclose any conflicts and are requested to recuse themselves from the applicable decision.”

Form 990, Page 6, Part VI, Line 17

“Arkansas, illinois, kentucky, massachusetts, minnesota, new jersey, new york, pennsylvania, south carolina, utah, virginia, wisconsin, rhode island”

Form 990, Page 6, Part VI, Line 19

“All governing documents of the organization are available upon request.”

Filing and Contact Details

Filer

Filer Name
The Nebraska Lawyers Foundation
EIN
86-1066093
Phone
4024757091
Address
635 S 14 ST STE 200, LINCOLN, NE 68508

Signing Officer

Name
Elizabeth M Neeley
Title
Secretary/treasurer
Phone
4024757091
Signed
2025-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth M Neeley
Formed
2003
Legal Domicile
Ne
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
25

Preparer

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

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of the nebraska lawyers foundation is to serve the public and the legal profession by securing contributions to support programs dedicated to the improvement of the legal profession and the administration of justice.”

Form 990, Part XI, Line 9

“Fundraising expenses 12,653 fundraising expenses -12,653”

Form 990, Part XII

“This process has not changed from the prior year.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The nebraska state bar association and nebraska lawyers foundation are exempt from federal income taxes under section 501(c)(6) and section 501 (c)(3), respectively, of the internal revenue code. As such, income earned in the performance of their exempt purpose is not subject to income tax. Any income earned through activities not directly related to their exempt purpose is subject to taxation at normal corporate rates. The organization utilizes the provisions of fasb asc 740-10, accounting for uncertain tax positions. The organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that would be material to the financial statements.”

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

“Fundraising expenses 12,653”

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

“Fundraising expenses 12,653”

Raw XML AppendixShowing 400 of 580 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/TitleTxt0SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt1NSBA ASSOC.
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE NEBRASKA STATE BAR ASSOCIATION AND NEBRASKA LAWYERS FOUNDATION ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) AND SECTION 501 (C)(3), RESPECTIVELY, OF THE INTERNAL REVENUE CODE. AS SUCH, INCOME EARNED IN THE PERFORMANCE OF THEIR EXEMPT PURPOSE IS NOT SUBJECT TO INCOME TAX. ANY INCOME EARNED THROUGH ACTIVITIES NOT DIRECTLY RELATED TO THEIR EXEMPT PURPOSE IS SUBJECT TO TAXATION AT NORMAL CORPORATE RATES. THE ORGANIZATION UTILIZES THE PROVISIONS OF FASB ASC 740-10, ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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