2024-03-21T15:22:47-05:00 2022-06-30 FORVIS LLP 1248 O STREET STE 1040 LINCOLN NE 685081461 990 2021-07-01 470378980 Alumni Association of the University of Nebraska-Lincoln % SHELLEY ZABOROWSKI ALUM 4024724231 1520 R Street Lincoln NE 685081651 Shelley Zaborowski Executive Director 4024724231 2025-11-15 true Shelley Zaborowski 999009999 KRISTIN TYNON P01063388 4024737600 2 2021 2023-04-26 12:10:37Z X Shelley Zaborowski 1520 R Street Lincoln NE 685081651 3227441 false X WWW.HUSKERALUM.ORG X 1931 NE SEE SCHEDULE O 7 7 0 4833 500035 2879632 1284579 181001 908375 298073 316426 275791 646929 3634497 3156309 0 600 0 0 0 0 0 0 0 2603112 3307929 2603112 3308529 1031385 -152220 22154649 20667062 2222229 2505357 19932420 18161705 PROMOTE THE ACHIEVEMENTS AND ASPIRATIONS OF THE UNIVERSITY OF NEBRASKA - LINCOLN BY ENGAGING ITS STUDENTS, ALUMNI, AND FRIENDS. false false 2642082 600 814330 PROMOTE THE ACHIEVEMENTS AND ASPIRATIONS OF THE UNIVERSITY OF NEBRASKA - LINCOLN BY ENGAGING ITS STUDENTS, ALUMNI, AND FRIENDS. 2642082 true true false false false false false false false true true true false true false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 26 0 true 0 true true false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true false false X SHELLEY ZABOROWSKI 4024722841 1520 R STREET LINCOLN NE 685081651 SHELLEY ZABOROWSKI EXECUTIVE DIRECTOR 40.0 0.0 X 169867 0 30931 ANDREW WASHBURN ASSOCIATE EXECUTIVE DIRECTOR 40.0 0.0 X 109957 0 25473 KIM BROWNELL SECRETARY 40.0 0.0 X 36686 0 3018 DOUGLAS LAW PRESIDENT 1.0 0.0 X X 0 0 0 DANIEL DAWES DIRECTOR 1.0 0.0 X 0 0 0 RACHEL ENSTROM DIRECTOR 1.0 0.0 X 0 0 0 MARILYN MOORE DIRECTOR 1.0 0.0 X 0 0 0 JOE SELIG DIRECTOR 1.0 0.0 X 0 0 0 MIKE ZELENY DIRECTOR 1.0 0.0 X 0 0 0 DUANE KRISTENSEN DIRECTOR 1.0 0.0 X 0 0 0 CELESTE KNAPPER TREASURER 5.0 0.0 X 0 0 0 316510 0 59422 2 false true true UNIVERSITY OF NEBRASKA 1400 R STREET LINCOLN NE 68588 CONTRACTED EMPLOYEES 1547095 1 431819 852760 1284579 ADVERTISING 541800 164343 164343 COMBINED STALL SALES 900099 508409 508409 NCC PEDESTRAIN PASSES 900099 80109 80109 TOURS AND MERCHANDISE 453220 73409 48724 24685 HOSPITALITY PACKAGES & 541800 57508 57508 24597 24597 908375 316426 316426 0 295124 54185 240939 0 0 0 0 0 0 0 0 0 0 422262 71132 351130 94308 256822 MISCELLANEOUS INCOME 900099 675 675 675 3156309 814330 500035 557365 X 600 600 0 0 0 0 0 0 0 0 0 0 0 28552 28552 0 0 0 1762440 1333584 428856 0 83660 61942 21718 71245 52750 18495 0 177833 131668 46165 0 0 0 0 0 367791 272312 95479 55386 41008 14378 PUBLICATIONS 296080 296080 PROGRAM SERVICE EXPENSE 415620 415620 NCC REVENUE SHARE 28815 21335 7480 NIC PARKING FEE 14553 10775 3778 5954 4408 1546 3308529 2642082 666447 0 283021 192652 0 0 1259882 1162946 124278 81380 0 0 0 0 30760 30587 0 0 228179 214748 16472036 8481520 8260944 7990516 0 0 9124048 8393590 0 0 0 0 2843537 2600643 22154649 20667062 275666 300353 0 0 1946563 2205004 0 0 0 0 0 0 0 0 0 0 0 0 2222229 2505357 X 15834001 14398116 4098419 3763589 19932420 18161705 22154649 20667062 X -152220 -1393479 17878 -242894 X false true X true false X 1418926 1499061 1764406 2879632 1284579 8846604 0 0 1418926 1499061 1764406 2879632 1284579 8846604 453107 8393497 585537 673024 652924 444907 611550 2967942 8048 8048 537874 356253 273992 128957 351806 1648882 13471476 0.62306 0.64215 X PART-II LINE-10 OTHER INCOME THE OTHER INCOME TOTAL OF $1,648,882 CONSISTS OF INCOME GENERATED FROM THE FOLLOWING ACTIVITIES: SALE OF INVENTORY, AND MISCELLANEOUS INCOME. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2843537 115671 -307063 5506 45996 2600643 2197395 60015 712471 4774 121570 2843537 2340435 24961 -53320 114681 2197395 2407646 11990 51595 5850 124946 2340435 2233548 9650 247730 2350 80932 2407646 0.43650 0.56350 true false 3881032 3881032 12037300 7976745 4060555 504775 504775 0 48929 48929 7990516 UNF CUSTODIAL INVESTMENTS 8393590 F 8393590 BENEFICIAL INTEREST 2600643 2600643 0 0 X 1969259 -1393479 378791 -172362 -1187050 3156309 3156309 3739974 360913 70532 431445 3308529 3308529 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS CONSIST OF DONATIONS MADE TO THE UNIVERSITY OF NEBRASKA FOUNDATION. THE INCOME FROM THE ENDOWMENT IS USED TO SUPPORT THE GENERAL OPERATIONS OF THE ORGANIZATION AND STUDENT SCHOLARSHIPS AT THE UNIVERSITY OF NEBRASKA - LINCOLN. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. SUCH TAX POSITIONS, WHICH ARE MORE THAN 50% LIKELY OF BEING REALIZED, ARE MEASURED AT THEIR HIGHEST VALUE. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGEMENT OCCURS. DURING 2022 AND 2021, MANAGEMENT DETERMINED THAT THERE ARE NO INCOME TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS RECLASS OF GRANTS -600 RECLASS OF COGS EXPENSE 71,132 CHANGE IN BENEFICAL INTEREST -242,894 TOTAL TO SCHEDULE D, PART XI, LINE 2D -172,362 PART XII, LINE 2D - OTHER ADJUSTMENTS RECLASS OF COGS EXPENSE 71,132 RECLASS OF GRANTS -600 TOTAL TO SCHEDULE D, PART XII, LINE 2D 70,532 X X false false false false false false false false false SHELLEY ZABOROWSKI EXECUTIVE DIRECTOR 169696 171 13898 17033 200798 30931 SCHEDULE J, PART I THE ALUMNI ASSOCIATION OF THE UNIVERSITY OF NEBRASKA - LINCOLN DOES NOT HAVE ANY EMPLOYEES; HOWEVER, SHELLEY ZABOROWSKI, EXECUTIVE DIRECTOR, WAS PAID BY THE UNIVERSITY OF NEBRASKA, 1400 R STREET, LINCOLN, NE 68588, WHICH IS AN UNRELATED ORGANIZATION PER SCHEDULE R GUIDELINES. SHE WAS PAID FOR SERVICES RENDERED TO THE ORGANIZATION FOR WHICH SHE RECEIVED A FORM W-2 FROM THE UNIVERSITY OF NEBRASKA. THE ORGANIZATION REIMBURSED THE UNIVERSITY OF NEBRASKA FOR THE RELATED EXPENSES. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: PROMOTE ALUMNI SUPPORT FOR THE UNIVERSITY OF NEBRASKA - LINCOLN BY ENGAGING ITS STUDENTS, ALUMNI, AND FRIENDS. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, THE UNIVERSITY OF NEBRASKA FOUNDATION (AGENT), AND THE BOARD OF DIRECTORS PRIOR TO FILING. THE EXECUTIVE DIRECTOR SIGNS THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C: ANNUAL COMPLETION OF THE CONFLICT OF INTEREST DISCLOSURE IS REQUIRED BY THE BOARD OF DIRECTORS, OFFICERS, AND ALL STAFF OF THE ORGANIZATION. THE BOARD OF DIRECTORS REVIEWS THE OFFICER AND STAFF FORMS AND WILL TAKE NECESSARY ACTION IF A CONFLICT EXISTS. THE EXECUTIVE DIRECTOR OF THE ORGANIZATION REVIEWS THE FORMS OF THE BOARD OF DIRECTORS WITH THE UNDERSTANDING THAT ANY POTENTIAL CONFLICTS WOULD BE PRESENTED TO THE PRESIDENT OF THE BOARD FOR REVIEW AND ANY NECESSARY ACTION. IF THE PRESIDENT OF THE BOARD LISTS A CONFLICT, THE CONFLICT WOULD BE REVIEWED BY THE CHAIR OF THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A: ALTHOUGH THE EXECUTIVE DIRECTOR IS AN EMPLOYEE OF THE UNIVERSITY OF NEBRASKA, THE BOARD OF DIRECTORS OF THE ALUMNI ASSOCIATION REVIEWS THE SALARY OF THE EXECUTIVE DIRECTOR. A COMPARISON TO PEER INSTITUTIONS IS ALSO DONE BY THE ALUMNI BOARD IN DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE ORGANIZATION'S EXECUTIVE DIRECTOR. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: CHANGE IN BENEFICIAL INTEREST -242,894 FORM 990 AMENDED RETURN UPDATES DUE TO A RESTATEMENT TO THE TAXPAYER'S FINANCIAL STATEMENTS, THE FOLLOWING AMENDMENTS HAVE BEEN MADE TO THE TAXPAYER'S 2021 FORM 990 AND SUPPORTING SCHEDULES: FORM 990, PART VIII, LINE 1F: ----------------------------- 962,574 ORIGINAL 852,760 AMENDED FORM 990, PART X, LINE 4: -------------------------- 81,380 ORIGINAL 1,244,326 AMENDED FORM 990, PART X, LINE 28: --------------------------- 2,600,643 ORIGINAL 3,763,589 AMENDED FORM 990, PART XI, LINE 6: -------------------------- 0 ORIGINAL 17,878 AMENDED SCHEDULE A, PART II, LINE 1e: ----------------------------- 1,394,394 ORIGINAL 1,284,579 AMENDED SCHEDULE A, PART II, LINE 5: ---------------------------- 0 ORIGINAL 453,107 AMENDED SCHEDULE B, PART I: ------------------- REMOVAL OF CONTRIBUTORS NUMBER 1 & 3 FROM ORIGINALLY FILED SCHEDULE B AND REVISE TOTAL CONTRIBUTIONS FOR CONTRIBUTOR NUMBER 5 FROM ORIGINALLY FILED SCHEDULE B (NOW CONTRIBUTOR NUMBER 2 ON AMENDED RETURN) SCHEDULE D, PART XI, LINE 1: ---------------------------- 2,055,293 ORIGINAL 1,969,259 AMENDED SCHEDULE D, PART XI, LINE 2B: ----------------------------- 355,011 ORIGINAL 378,791 AMENDED SCHEDULE D, PART XII, LINE 1: ---------------------------- 3,734,072 ORIGINAL 3,739,974 AMENDED SCHEDULE D, PART XI, LINE 2A: ----------------------------- 355,011 ORIGINAL 360,913 AMENDED FORM 990 PART IX LINE 11G DESCRIPTION:PROGRAM SERVICE EXPENSES TOTAL FEES:1333584 FORM 990 PART IX LINE 11G DESCRIPTION:MANAGEMENT AND GENERAL EXPENSE TOTAL FEES:428856