2026-08-12T07:40:18-05:00 2025-12-31 423603499 EIDE BAILLY ADVISORY LLC 14010 FNB PKWY STE 600 OMAHA NE 681545206 990 2025-01-01 470483506 LEGAL AID OF NEBRASKA LEGA 4023481069 209 S 19TH ST 200 OMAHA NE 68102 LAURIE HEER DALE EXECUTIVE DIRECTOR 4023481069 2026-08-11 1 WENDY R COOLEY P01523804 4023302660 2026-08-11 2025 2025-03-06 01:10:19Z LAURIE HEER DALE 209 S 19TH ST 200 OMAHA NE 68102 12219027 0 X WWW.LEGALAIDOFNEBRASKA.COM X 1963 NE PROMOTE JUSTICE, DIGNITY, HOPE, AND SELF-SUFFICIENCY THROUGH QUALITY CIVIL LEGAL AID FOR THOSE WHO HAVE NOWHERE ELSE TO TURN. 21 21 126 27 0 0 8952498 9258664 2624662 2749384 201906 202569 10840 8410 11789906 12219027 0 0 0 0 7955934 8477243 70467 100000 325107 3314972 3505612 11341373 12082855 448533 136172 12947336 12529110 7915864 7256505 5031472 5272605 OUR MISSION IS TO PROMOTE JUSTICE, DIGNITY, HOPE, AND SELF-SUFFICIENCY THROUGH QUALITY CIVIL LEGAL AID FOR THOSE WHO HAVE NOWHERE ELSE TO TURN. 0 0 9765993 2749384 LEGAL AID OF NEBRASKA PROVIDES LEGAL SERVICES AND CONSULTATIONS TO FINANCIALLY DISADVANTAGED PERSONS THROUGHOUT THE STATE OF NEBRASKA. 9765993 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 95 0 1 126 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ERIK SWANSON 4023481069 209 S 19TH STREET STE 200 OMAHA NE 68102 AMY VAN HORNE PRESIDENT 1.00 X X 0 0 0 DOUG MURRAY VICE PRESIDENT 1.00 X X 0 0 0 CHRISTOPHER BULLER TREASURER 1.00 X X 0 0 0 KATHERINE VOORHEES SECRETARY 1.00 X X 0 0 0 DAVID ERNST DIRECTOR 1.00 X 0 0 0 MARSHA FANGMEYER DIRECTOR 1.00 X 0 0 0 DESTINY FANT DIRECTOR 1.00 X 0 0 0 MELISSA FIGUEROA DIRECTOR 1.00 X 0 0 0 OMMOHAL KOKO DIRECTOR 1.00 X 0 0 0 HON PAUL KORSLUND DIRECTOR 1.00 X 0 0 0 BRAE KRALL DIRECTOR 1.00 X 0 0 0 ZOE LAW DIRECTOR 1.00 X 0 0 0 SEYI OLOWOLAFE DIRECTOR 1.00 X 0 0 0 AMY PATRAS DIRECTOR 1.00 X 0 0 0 HANNAH SOMMERS DIRECTOR 1.00 X 0 0 0 AUDREY SVANE DIRECTOR 1.00 X 0 0 0 TERRY WAITE DIRECTOR 1.00 X 0 0 0 BRANDI YOSTEN DIRECTOR 1.00 X 0 0 0 CURT BECKER DIRECTOR 1.00 X 0 0 0 LEAH BAKER DIRECTOR (AS OF 04/2025) 1.00 X 0 0 0 JEAN ISSLER DIRECTOR (AS OF 11/2025) 1.00 X 0 0 0 LAURIE HEER DALE EXECUTIVE DIRECTOR 37.50 X 150961 0 37158 KATHY ALMQUIST-BERLIN DIRECTOR OF FINANCE (THRU 08/2025) 37.50 X 98844 0 22498 ERIK SWANSON DIRECTOR OF FINANCE (AS OF 09/2025) 37.50 X 26819 0 8128 JENNIFER GAUGHAN DIRECTOR OF LEGAL PROGRAM 37.50 X 128559 0 3922 PATRICK CARRAHER UNIT DIRECTOR 37.50 X 103217 0 14433 508400 0 86139 3 0 1 0 CFO SYSTEMS 10832 OLD MILL RD STE 2 OMAHA NE 68154 FINANCIAL SERVICES 693617 INFINET SOLUTIONS 10031 MAPLE STREET OMAHA NE 68134 INFORMATION TECHNOLOGY 221615 EIDE BAILLY LLP PO BOX 88678 MILWAUKEE WI 532888678 ACCOUNTING SERVICES 112189 3 6021978 3236686 9258664 PROGRAM SERVICE REVENUE 541100 2749384 2749384 2749384 135057 135057 8410 0 8410 8410 8410 67512 0 67512 67512 67512 12219027 2749384 0 210979 X 345174 3770 333863 7541 6051359 5101447 829752 120160 100496 99076 969 451 1473475 1225116 227033 21326 506739 375129 122578 9032 78472 57158 21314 100000 100000 1411525 1219512 191638 375 2186 1351 212 623 149102 128520 20196 386 334771 289308 45463 871112 752813 118299 122132 105324 16551 257 72530 62680 9850 71638 61909 9729 OTHER LEGAL EXPENSES 226646 195146 30666 834 DUES 48854 26847 4219 17788 EQUIPMENT RENTAL 46299 40011 6288 DEVELOPMENT 14528 6429 1010 7089 55817 14447 2125 39245 12082855 9765993 1991755 325107 47090 33405 3147316 3049713 1026107 917252 2392 1856 118857 104669 2729977 2505004 276226 224973 622048 699087 1085236 1229860 6622064 6268295 12947336 12529110 518200 620616 698023 201441 6699641 6434448 7915864 7256505 X 3724063 3669692 1307409 1602913 5031472 5272605 12947336 12529110 136172 104961 0 X X 0 1 X 1 1 1 X 10791786 10704138 8681335 8952498 9258664 48388421 10791786 10704138 8681335 8952498 9258664 48388421 48388421 48968 48972 67747 129436 143467 438590 9000 9000 48836011 7656612 0.99080 0.99290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1085236 150827 6203 1229860 525000 568080 7844 1085236 525000 525000 525000 525000 525000 525000 0.57310 0.42690 0.00000 1 0 119257 119257 0 301818 76845 224973 2308902 2308902 0 224973 BENEFICIAL INTEREST IN FUNDS HELD AT OMAHA COMMUNITY FNDTN 1229860 F 1229860 OPERATING LEASE RIGHT-OF-USE-ASSET 6268295 6268295 CLIENT TRUST DEPOSITS 11560 LEASE LIABILITY 6422888 6434448 X 12402461 104961 78473 183434 12219027 0 12219027 12161328 78473 78473 12082855 0 12082855 PART X, LINE 2: MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART V, LINE 4: THE ENDOWMENT CONSISTS OF ONE FUND TO PROVIDE RESERVES THAT PRODUCE REVENUE FOR FUTURE OPERATIONS. X X X X X 1 VGA GRANTS & FUNDRAISING 300 S 19TH STREET SUITE 202 OMAHA NE 68102 MANAGING GRANT PORTFOLIO AND CREATION OF LONG TERM DEVELOPME 0 0 100000 0 100000 NE X X 1 0 0 0 0 0 0 0 0 LAURIE HEER DALE EXECUTIVE DIRECTOR 146502 0 487 0 3972 0 4648 0 32910 0 188519 0 0 0 PART I, LINE 4A KATHY ALMQUIST-BERLIN LEFT THE ORGANIZATION IN AUGUST OF 2025 AND WAS PAID A SEVERANCE OF $28,188 COMMENSURATE WITH THE ORGANIZATION'S POLICY. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE MAY ACT FOR THE CORPORATION, SUBJECT TO RATIFICATION OF ALL ITS ACTIONS BY THE FULL BOARD OF DIRECTORS AT THE NEXT REGULARLY SCHEDULED MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW. ONCE THE FINANCE COMMITTEE HAS REVIEWED THE RETURN, AN ELECTRONIC COPY OF THE COMPLETED FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY THE MANAGEMENT TEAM. ANY CONFLICT OF INTEREST TRANSACTION MAY BE APPROVED ONLY BY MEANS OF THE AFFIRMATIVE VOTE, TAKEN IN ADVANCE OF THE CONFLICT OF INTEREST TRANSACTION, OF A MAJORITY OF THE BOARD OF DIRECTORS, OTHER THAN THE CONFLICTED DIRECTOR(S), WHO ARE PRESENT AT A MEETING AT WHICH A QUORUM (INCLUDING FOR THIS PURPOSE THE CONFLICTED DIRECTORS) IS PRESENT WHEN THE VOTE IS TAKEN. PRIOR TO SUCH VOTE, THE MATERIAL FACTS OF THE CONFLICT OF INTEREST TRANSACTION AND EACH CONFLICTED DIRECTOR'S INTEREST MUST BE FULLY DISCLOSED OR OTHERWISE KNOWN TO THE MEMBERS OF THE BOARD OF DIRECTORS OR THE COMMITTEE OF THE BOARD OF DIRECTORS, AS THE CASE MAY BE. THE DIRECTORS VOTING IN FAVOR OF THE CONFLICT OF INTEREST TRANSACTION MUST IN GOOD FAITH REASONABLY BELIEVE THAT THE CONFLICT OF INTEREST TRANSACTION IS FAIR TO THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S BOARD OF DIRECTORS EVALUATES THE EMPLOYEE'S PERFORMANCE. THE EXECUTIVE DIRECTOR'S SALARY IS APPROVED BY THE BOARD, AND THE COMPARATIVE MARKET VALUES FOR COMPENSATION ARE BASED ON A FORMAL COMPENSATION STUDY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 1,219,512. MANAGEMENT AND GENERAL EXPENSES 191,638. FUNDRAISING EXPENSES 375. TOTAL EXPENSES 1,411,525. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ENGAGES THE AUDITOR AND REVIEWS AND APPROVES THE AUDIT ANNUALLY. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.