2025-09-08T10:03:13-04:00 2024-12-31 470526649 DANA F COLE & COMPANY LLP 1248 O ST STE 500 LINCOLN NE 685081424 990 2024-01-01 470249952 NEBRASKA STATE BAR ASSOCIATION NEBR 4024757091 635 SOUTH 14TH STREET SUITE 200 LINCOLN NE 68508 ELIZABETH M NEELEY EXECUTIVE DIRECTOR 4024757091 2025-08-28 true false KERRY GUSTAFSSON P00735722 4024799300 2025-08-28 2024 2025-03-06 01:10:19Z ELIZABETH M NEELEY 635 S 14TH ST STE 200 LINCOLN NE 68508 3666709 false X WWW.NEBAR.COM X 1976 NE THE MISSION OF THE NEBRASKA STATE BAR ASSOCIATION (NSBA) IS "HELPING LAWYERS HELP PEOPLE." THE NEBRASKA STATE BAR ASSOCIATION WORKS FOR NEBRASKA LAWYERS TO HELP THEM ACHIEVE THE HIGHEST STANDARDS OF COMPETENCE, ETHICS AND PROFESSIONALISM AND TO PROTECT AND PROMOTE THE ADMINISTRATION OF AND ACCESS TO JUSTICE. 14 14 38 350 73195 993743 1066053 2091325 2045194 116680 110474 415618 444988 3617366 3666709 44713 41811 0 2022530 2059258 0 0 1447892 1620706 3515135 3721775 102231 -55066 3799722 3859675 1805109 1895400 1994613 1964275 X THE MISSION OF THE NEBRASKA STATE BAR ASSOCIATION (NSBA) IS "HELPING LAWYERS HELP PEOPLE." THE NEBRASKA STATE BAR ASSOCIATION WORKS FOR NEBRASKA LAWYERS TO HELP THEM ACHIEVE THE HIGHEST STANDARDS OF COMPETENCE, ETHICS AND PROFESSIONALISM AND TO PROTECT AND PROMOTE THE ADMINISTRATION OF AND ACCESS TO JUSTICE. false false PROFESSIONAL AND PRACTICE DEVELOPMENT THROUGH THE SAFEGUARD AND PROMOTION OF THE PROPER PROFESSIONAL INTEREST OF THE MEMBERS OF THE BAR, TO PROVIDE IMPROVEMENTS IN THE EDUCATION AND QUALIFICATIONS REQUIRED FOR ADMISSION TO THE BAR AND THE CONTINUING LEGAL EDUCATION OF THE MEMBERS OF THE BAR. THE ADMINISTRATION OF JUSTICE TO FOSTER AND MAINTAIN HIGH STANDARDS OF CONDUCT, INTEGRITY, CONFIDENCE AND PUBLIC SERVICE ON THE PART OF THOSE ENGAGED IN THE PRACTICE OF LAW. A THREE-DAY ANNUAL MEETING FOR NEBRASKA LAWYERS WITH NUMEROUS CONTINUING LEGAL EDUCATION PROGRAMS AS WELL AS OPPORTUNITIES FOR LAWYERS TO MEET AND NETWORK WITH COLLEAGUES AT VARIOUS LUNCHES AND RECEPTIONS. false true false true false false false false false true false false true true true false true false false false false false false false false false true false true false false false false false false false false false false false true true true false true 37 0 38 true true true false false false false false false false X 14 14 false false false false true true true true true false false true true true true true true true true false X ELIZABETH NEELEY 4024757091 635 S 14TH ST STE 200 LINCOLN NE 68508 ELIZABETH M NEELEY EXECUTIVE DI 36.00 4.00 X 192372 0 28710 LEO CLINCH ASSOC. EXECU 32.60 7.40 X 119381 0 21347 PATRICIA FREEMAN PRESIDENT 6.50 X X 0 0 0 JOHN GERRARD PRESIDENT-EL 1.50 X X 0 0 0 KENNETH W HARTMAN PRESIDENT-EL 0.50 X X 0 0 0 JASON W GRAMS PAST PRESIDE 0.50 X X 0 0 0 ASHLEY D BOETTCHER DIRECTOR 0.50 X 0 0 0 STEFANIE A MARTINEZ DIRECTOR 0.50 X 0 0 0 SARAH P NEWELL DIRECTOR 0.50 X 0 0 0 ROBERT R OTTE DIRECTOR 0.50 X 0 0 0 ERIN C DUGGAN PEMBERTON DIRECTOR 0.50 X 0 0 0 JEFFERY J BLUMEL DIRECTOR 0.50 X 0 0 0 GEOFFREY C HALL DIRECTOR 0.50 X 0 0 0 YVONNE D SOSA DIRECTOR 0.50 X 0 0 0 DANA K FRIES DIRECTOR 0.50 X 0 0 0 PIERCE D FIALA DIRECTOR 0.50 X 0 0 0 JEFFREY J FUNKE DIRECTOR 0.50 X 0 0 0 JOSHUA A WALTJER DIRECTOR 0.50 X 0 0 0 AUDREY KINGSTON DIRECTOR 0.50 X 0 0 0 TIMOTHY P BROUILLETTE DIRECTOR 0.50 X 0 0 0 SEAN A MINAHAN DIRECTOR 0.50 X X 0 0 0 MICHAEL J MCCARTHY DIRECTOR 0.50 X 0 0 0 MICHAEL G HEAVICAN DIRECTOR 0.50 X 0 0 0 311753 50057 2 false true false 624462 82994 358597 1066053 MEMBERSHIP DUES 900099 1325319 1325319 REGISTRATION FEES 900099 613250 613250 OTHER 900099 88255 88255 PUBLICATIONS 900099 18370 18370 2045194 110474 110474 215331 215331 RECOVERY OF COSTS 900099 111140 111140 MAGAZINE ADVERTISING 541800 94446 45322 49124 WEBSITE ADVERTISING 541800 21073 21073 2998 2998 229657 3666709 2090516 73195 436945 41811 192372 1431751 85756 227648 121731 104174 58410 95300 38387 2170 182678 289147 180805 91649 290760 16795 32090 CLIENT ASSISTANCE FUND 112218 FINANCIAL SERVICES 60560 TELEPHONE 26474 MCLE FEES 24769 14320 3721775 0 0 0 1101630 1671985 265712 20146 90499 183637 3250 55140 60644 339030 204504 147186 134526 1482182 1185762 657373 599725 3799722 3859675 391941 427418 781831 875347 631337 592635 1805109 1895400 X 1456651 1526218 537962 438057 1994613 1964275 3799722 3859675 -55066 24728 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false true 1244371 14550 14550 16162 -1612 SCHEDULE C, PART IV EXCLUDES DUES RELATED TO SECTION MEMBERSHIPS TOTALING 80,950. 231823 121386 110437 107207 83118 24089 134526 LEASE RIGHT-OF-USE ASSET 565367 DUE FROM RELATED ORGANIZATIONS 32704 INTREST RECEIVABLE 1654 599725 LEASE LIABILITIES 580580 DUE TO RELATED ORGANIZATIONS 12055 592635 X 3691437 24728 24728 3666709 3666709 3721775 3721775 3721775 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 HAS ADVERTISING INCOME, WHICH IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THE ORGANIZATION'S TAX LIABILITY ON UNRELATED BUSINESS ACTIVITY WAS -0-. 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. true THE NEBRASKA LAWYERS FOUNDATION 635 S 14TH ST STE 200 LINCOLN NE 68508 861066093 501C3 20500 TO SUPPORT THE NSBA 1 SCHEDULE I, PAGE 1, PART I, LINE 2 THE GRANT FUNDS ARE GIVEN TO A RELATED ORGANIZATION WHOSE ACTIVITIES SUPPORT THE MISSION OF THE NEBRASKA STATE BAR ASSOCIATION. THE RELATED ORGANIZATION AND THE NEBRASKA STATE BAR ASSOCIATION INTERACT DAILY. X false false false ELIZABETH M NEELEY EXECUTIVE DIRECTOR 172163 20209 19442 9268 221082 FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE NEBRASKA STATE BAR ASSOCIATION (NSBA) IS "HELPING LAWYERS HELP PEOPLE." THE NEBRASKA STATE BAR ASSOCIATION WORKS FOR NEBRASKA LAWYERS TO HELP THEM ACHIEVE THE HIGHEST STANDARDS OF COMPETENCE, ETHICS AND PROFESSIONALISM AND TO PROTECT AND PROMOTE THE ADMINISTRATION OF AND ACCESS TO JUSTICE. FORM 990, PAGE 6, PART VI, LINE 6 ALL PERSONS WHO ARE ADMITTED TO THE PRACTICE OF LAW IN THE STATE OF NEBRASKA CONSITITUTE THE MEMBERS OF THE NEBRASKA STATE BAR ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 7A ACTIVE MEMBERS OF THE ASSOCIATION ELECT MEMBERS TO THE HOUSE OF DELEGATES BASED ON DISTRICT RESIDENCY. THE HOUSE OF DELEGATES ACTS AS THE POLICY MAKING BODY OF THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 7B ELECTED HOUSE OF DELEGATES MEMBERS ARE ENTITLED TO VOTE ON MATTERS SUBMITTED TO THE HOUSE OF DELEGATES 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 EXECUTIVE COUNCIL THEN REVIEWS 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 REQUESTED TO DISCLOSE ANY CONFLICTS ON AN ANNUAL BASIS AND ARE REQUESTED TO RECUSE THEMSELVES FROM THE APPLICABLE DECISION. FORM 990, PAGE 6, PART VI, LINE 15A IN DETERMINING COMPENSATION FOR THE NSBA'S EXECUTIVE DIRECTOR, THE NSBA EXECUTIVE COUNCIL USES COMPARABILITY DATA COMPILED BY AN INDEPENDENT ORGANIZATION, THE NATIONAL ASSOCIATION OF BAR EXECUTIVES. FOLLOWING THEIR REVIEW AND DELIBERATION, THE NSBA PRESIDENT NOTIFIES THE DIRECTOR OF ADMINISTRATION OF THE EXECUTIVE COUNCIL'S DECISION REGARDING THE EXECUTIVE DIRECTOR'S COMPENSATION. NO OTHER EMPLOYEES CURRENTLY MEET THE DEFINITION OF A KEY EMPLOYEE. FORM 990, PAGE 6, PART VI, LINE 15B IN DETERMINING COMPENSATION FOR THE NSBA'S EXECUTIVE DIRECTOR, THE NSBA EXECUTIVE COUNCIL USES COMPARABILITY DATA COMPILED BY AN INDEPENDENT ORGANIZATION, THE NATIONAL ASSOCIATION OF BAR EXECUTIVES. FOLLOWING THEIR REVIEW AND DELIBERATION, THE NSBA PRESIDENT NOTIFIES THE DIRECTOR OF ADMINISTRATION OF THE EXECUTIVE COUNCIL'S DECISION REGARDING THE EXECUTIVE DIRECTOR'S COMPENSATION. NO OTHER EMPLOYEES CURRENTLY MEET THE DEFINITION OF A KEY EMPLOYEE. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS OF THE ASSOCIATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PAGE 12, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. THE NEBRASKA LAWYERS FOUNDATION 635 S 14TH STREET STE 200 LINCOLN NE 68508 861066093 CHARITABLE NE 170B 7 NSBA true false true true false false false false false false false false true true true true false true false false THE NEBRASKA LAWYERS FOUNDATION C 624462 CASH NO OTHERS IN EXCESS OF 50000