2026-08-11T15:01:46-05:00 2026-03-31 423603499 EIDE BAILLY ADVISORY LLC 14010 FNB PKWY STE 600 OMAHA NE 681545206 990 2025-04-01 470408744 NEBRASKA ASSOCIATION OF SCHOOL BOARDS NEBR 4024234951 1311 STOCKWELL STREET LINCOLN NE 68502 JOHN C SPATZ EXECUTIVE DIRECTOR 4024234951 2026-08-11 1 MEGAN L KOZIOL P01544037 4023302660 2026-08-11 2025 2025-03-06 01:10:19Z JOHN C SPATZ 1311 STOCKWELL STREET LINCOLN NE 68502 3724800 0 X MEMBERS.NASBONLINE.ORG X 1948 NE TO ENHANCE PUBLIC EDUCATION IN NEBRASKA BY SUPPORTING NEBRASKA SCHOOL BOARDS. 24 24 30 26 748891 0 25150 25625 3316072 3222616 72010 75837 428146 387664 3841378 3711742 0 0 0 0 2354066 2384927 0 0 0 1211337 1158820 3565403 3543747 275975 167995 4098806 4374900 1461633 1581784 2637173 2793116 X TO PROVIDE PROGRAMS, SERVICES, AND ADVOCACY TO STRENGTHEN PUBLIC EDUCATION FOR ALL NEBRASKANS. 0 0 2388561 2533005 NASB REPRESENTS 260 SCHOOL DISTRICTS AND EDUCATIONAL SERVICE UNITS ACROSS THE STATE OF NEBRASKA. AS A MEMBER-DRIVEN ASSOCIATION NASB STRIVES TO ADVANCE THE SERVICES AND PROGRAMS NECESSARY TO SUPPORT A BOARD'S EFFECTIVE LEADERSHIP AND GOVERNANCE ROLE.NASB ADVOCATES FOR ITS MEMBERS AT THE LEGISLATIVE LEVEL BY PROACTIVELY INITIATING AND SUPPORTING LEGISLATIVE ISSUES THAT IMPACT NEBRASKA PUBLIC EDUCATION.NASB OFFERS A VARIETY OF EDUCATIONAL OPPORTUNITIES FOR BOARD MEMBERS. WORKSHOPS, CONFERENCES, AND LOCAL BOARD TRAINING TO ADDRESS IMPORTANT ISSUES, SUPPORT BEST PRACTICES AND STRENGTHEN EFFECTIVE BOARD GOVERNANCE.NASB PROVIDES FEE-BASED SERVICES INCLUDING, BUT NOT LIMITED TO SUPERINTENDENT SEARCH SERVICES, POLICY SERVICES, EMEETING, AND NEGOTIATION SOFTWARE PROGRAMS. TO ENSURE A BOARD'S FISCAL RESPONSIBILITY, MEMBERS REALIZE COST SAVING BENEFITS THROUGH PARTICIPATION IN ALICAP INSURANCE, NEBRASKA LIQUID ASSET FUND, NEGOTIATION AND INFORMATION TECHNOLOGY NETWORK (NITN), AND NJUMP/CJUMP WITH NEW AND PURPOSE DRIVEN PROGRAMS UNDERWAY. 2388561 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 4 0 1 30 1 1 1 0 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 1 1 X JOHN C SPATZ 4024234951 1311 STOCKWELL STREET LINCOLN NE 68502 JOHN C SPATZ EXECUTIVE DIRECTOR 40.00 X 214654 64696 58183 MEGAN BOLDT DIRECTOR OF ALICAP 40.00 X 184850 0 23710 RACHEL HORSTMAN BUSINESS MANAGER 40.00 X 150984 0 18022 COLBY COASH ASSOCIATE EXECUTIVE DIRECT 40.00 X 147478 0 43030 SALLIE HORKY CHIEF OPERATING OFFICER 40.00 X 134506 0 35164 MARCIA HERRING DIRECTOR OF BOARD LEADERSH 40.00 X 127972 0 15223 STACY JOLLEY PRESIDENT 2.00 X X 0 0 0 ED SWOTEK VICE PRESIDENT 2.00 X X 0 0 0 SUZANNE SAPP SECRETARY 2.00 X X 0 0 0 STEVE BLOCHER TREASURER 2.00 X X 0 0 0 NEAL KANEL DIRECTOR 1.00 X 0 0 0 BRENDA SHERMAN DIRECTOR 1.00 X 0 0 0 KYLE FISHER DIRECTOR 1.00 X 0 0 0 ELIZABETH KUMRU DIRECTOR 1.00 X 0 0 0 SHAVONNA HOLMAN DIRECTOR 1.00 X 0 0 0 BOB RAUNER DIRECTOR 1.00 X 0 0 0 MARA KRIVOHLAVEK DIRECTOR 1.00 X 0 0 0 JIM VLACH DIRECTOR 1.00 X 0 0 0 LISA WAGNER DIRECTOR 1.00 X 0 0 0 MARILYN BOHN DIRECTOR 1.00 X 0 0 0 STEVE KOCH DIRECTOR 1.00 X 0 0 0 ALLISON SANDMAN DIRECTOR 1.00 X 0 0 0 MICHELLE REIKOFSKI DIRECTOR 1.00 X 0 0 0 SUSAN ERNEST DIRECTOR 1.00 X 0 0 0 LISA ALBERS DIRECTOR 1.00 X 0 0 0 PATTI GUBBELS DIRECTOR 1.00 X 0 0 0 LAURIE KOHMETSCHER DIRECTOR 1.00 X 0 0 0 RICKY SMITH DIRECTOR 1.00 X 0 0 0 NANCY KRATKY DIRECTOR 1.00 X 0 0 0 ANNIE MUMGAARD DIRECTOR 1.00 X 0 0 0 PAM HOLCOMB DIRECTOR THRU 11/2025 1.00 X 0 0 0 ERICK LEE DIRECTOR THRU 11/2025 1.00 X 0 0 0 960444 64696 193332 6 0 1 0 SPARQ DATA SOLUTIONS INC 1311 STOCKWELL STREET LINCOLN NE 68502 TECH MGMT SERVICES 127700 1 25625 25625 PROGRAM SERVICE MEMBER 611710 1217299 1217299 MANAGEMENT FEES 561000 747361 747361 STATE CONFERENCES 611430 433812 433812 WORKSHOPS AND CONFEREN 611430 337417 337417 SUPERINTENDENT SEARCH 611710 89665 89665 397062 397062 3222616 75837 75837 328384 328384 14588 13058 1530 1530 1530 SPARQ MEETING ENDORSEM 900099 57750 57750 57750 3711742 2533005 748891 404221 465806 1366792 219166 205425 127738 127700 7026 22493 56182 7509 14574 71981 87615 318 120643 26159 STATE CONFERENCE 257149 WORKSHOPS & CONFERENCES 169411 PROFESSIONAL DEVELOPMEN 86884 OTHER PROGRAM EXPENSE 50713 52463 3543747 2055377 2551997 10010 10188 273178 290980 172925 0 34467 58995 2535939 1412936 1223869 1123003 82177 108244 246803 231493 4098806 4374900 272869 311648 1173098 1234507 15666 35629 1461633 1581784 X 2637173 2793116 2637173 2793116 4098806 4374900 167995 -12052 0 X X 0 1 X 1 0 1 0 0 225000 225000 1515778 771956 743822 795161 640980 154181 1123003 INVESTMENT IN SPARQ 92500 INVESTMENT IN ENVISE, INC. 14218 RIGHT OF USE ASSET 36631 EMPLOYEE RETENTION CREDIT RECEIVABLE 74884 OTHER ASSETS 13260 231493 LEASE LIABILITY - CURRENT 9461 LEASE LIABILITY - NON-CURRENT 26168 35629 X 3712748 -12052 13058 1006 3711742 0 3711742 3556805 13058 13058 3543747 0 3543747 PART X, LINE 2: MANAGEMENT BELIEVES NASB 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. NSAB 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 XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 13,058. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 13,058. X 0 0 0 JOHN C SPATZ EXECUTIVE DIRECTOR 166085 64696 45000 0 3569 0 23868 0 34315 0 272837 64696 0 0 MEGAN BOLDT DIRECTOR OF ALICAP 164850 0 20000 0 0 0 21060 0 2650 0 208560 0 0 0 RACHEL HORSTMAN BUSINESS MANAGER 130984 0 20000 0 0 0 16596 0 1426 0 169006 0 0 0 COLBY COASH ASSOCIATE EXECUTIVE DIRECT 112478 0 35000 0 0 0 16257 0 26773 0 190508 0 0 0 SALLIE HORKY CHIEF OPERATING OFFICER 114506 0 20000 0 0 0 15778 0 19387 0 169671 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERSHIP IN THE ORGANIZATION SHALL BE OPEN TO, AND HELD IN THE NAME OF PUBLIC BOARDS OF EDUCATION AND BOARDS OF EDUCATIONAL SERVICE UNITS. BOARDS OF PUBLIC SCHOOL DISTRICTS SHALL PAY ANNUAL MEMBERSHIP DUES TO THE ORGANIZATION BASED ON THE SCHOOL DISTRICT'S CURRENT OPERATIONAL BUDGET EXCLUSIVE OF SPECIAL GRANT FUNDS FOR THE SCHOOL FISCAL YEAR DURING WHICH THE FISCAL YEAR OF THE ORGANIZATION ENDS. ANNUAL MEMBERSHIP DUES FOR EDUCATIONAL SERVICE UNIT'S MEMBER BOARDS SHALL BE DETERMINED BY THE NASB BOARD OF DIRECTORS. AFFILIATE MEMBERSHIP SHALL BE AVAILABLE TO COMMERCIAL ORGANIZATIONS AND PROFESSIONAL SERVICE ORGANIZATIONS, UPON PAYMENT OF DUES. AFFILIATE MEMBERS SHALL NOT VOTE OR HOLD OFFICE OF THE NASB BOARD OF DIRECTORS. ASSOCIATE MEMBERSHIPS SHALL BE AVAILABLE, UPON PAYMENT OF DUES, TO ANY NEBRASKA POLITICAL SUBDIVISION, ANY ORGANIZATION SUBJECT TO NEBRASKA'S OPEN MEETINGS ACT, OR ANY EDUCATIONAL INSTITUTION. ASSOCIATE MEMBERS SHALL NOT VOTE OR HOLD OFFICE OF THE NASB BOARD OF DIRECTORS. HONORARY LIFE MEMBERSHIPS MAY BE PRESENTED TO INDIVIDUALS, IN RECOGNITION OF SERVICE TO EDUCATION, UPON RECOMMENDATION OF THE EXECUTIVE COMMITTEE AND APPROVAL OF THE BOARD OF DIRECTORS. HONORARY LIFE MEMBERS SHALL NOT VOTE OR HOLD OFFICE. FORM 990, PART VI, SECTION A, LINE 7A EACH NEBRASKA ASSOCIATION OF SCHOOL BOARDS (NASB) REGION SHALL ELECT A REGION DIRECTOR WHO WILL ALSO SERVE AS A MEMBER OF THE NASB BOARD OF DIRECTORS. EACH ACTIVE MEMBER BOARD WITHIN THE NASB REGION IS ENTITLED TO ONE VOTE FOR THE POSITION OF REGION DIRECTOR. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR AND THE ORGANIZATION'S AUDIT COMMITTEE. THE AUDIT COMMITTEE WILL PRESENT THE COMPLETED FORM TO THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE NASB BOARD OF DIRECTORS SHALL AVOID CONFLICTS OF INTEREST BETWEEN THEIR POSITION AS A MEMBER OF THE BOARD OF DIRECTORS AND THEIR PERSONAL, THEIR PROFESSIONAL, AND THEIR DISTRICT'S/ESU'S OWN INTERESTS. IF SUCH A CONFLICT DOES ARISE, AT THE EARLIEST OPPORTUNITY, THE NASB BOARD MEMBER SHALL FULLY DISCLOSE THAT CONFLICT TO THE NASB EXECUTIVE DIRECTOR AND IF NECESSARY, IN WRITING. AN ANNUAL CONFLICT OF INTEREST STATEMENT IS SIGNED BY EACH BOARD MEMBER, AND ANY POTENTIAL CONFLICTS ARE MONITORED BY THE OPERATIONS MANAGER. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS AFTER AN ANNUAL REVIEW. OTHER OFFICER AND KEY EMPLOYEE COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SPARQ DATA SOLUTIONS INC 1311 STOCKWELL STREET LINCOLN NE 68502 461784897 EDUCATIONAL TECH SERVICES NE NEBRASKA ASSOCIATION OF SCHOOL BOARDS C 4139521 2839986 0.95000 1 1 0 0 0 0 1 0 0 0 1 0 1 1 0 0 0 0 0 0 SPARQ DATA SOLUTIONS INC A 14588 LEASE AGREEMENT SPARQ DATA SOLUTIONS INC M 127700 CASH TRANSFERRED EQUALS FMV SPARQ DATA SOLUTIONS INC L 57750 CASH TRANSFERRED EQUALS FMV SPARQ DATA SOLUTIONS INC F 25138 CASH TRANSFERRED EQUALS FMV