Nonprofit · EIN 93-2008470
OPPORTUNITY SCHOLARSHIPS OF NEBRASKA
Tax-exempt · LINCOLN, NE 68528
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $8,582,904 | $8,931,350 | -$348,446 | $1,475,000 | $1,000 | $1,474,000 |
| June 30, 2024 | 990 | $2,335,397 | $512,951 | $1,822,446 | $1,830,335 | $7,889 | $1,822,446 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $8,217,830
- Program service revenue
- $225,000
- Investment income
- $140,074
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $8,409,835
- Compensation of officers, directors and key employees
- $153,400
- Other salaries and wages
- $189,870
- Salaries, compensation and benefits (total)
- $369,530
- Professional fundraising fees
- $0
- Legal fees
- $9,794
- Accounting fees
- $23,829
- Travel
- $746
- Program services (functional)
- $8,844,037
- Management and general (functional)
- $87,313
Balance sheet and other
- Total assets, start of year
- $1,830,335
- Total assets, end of year
- $1,475,000
- Total liabilities, end of year
- $1,000
- Net assets, end of year
- $1,474,000
- Net assets without donor restrictions
- $1,474,000
- Gross receipts
- $8,582,904
- Employees
- 5
- Volunteers
- 12
- Year formed
- 2023
- State of legal domicile
- NE
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEREMY EKELER | EXECUTIVE DIRECTOR (THRU JULY 2025) Officer | 40 | $153,363 |
| RICK BETTGER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| KIM SCHROLL | TREASURER Trustee or director, Officer | 2 | $0 |
| BRITT THEDINGER | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| JIM TIMMERMAN | DIRECTOR Trustee or director | 0.5 | $0 |
| KATIE LINEHAN | DIRECTOR Trustee or director | 0.5 | $0 |
| DR LEQUISHA TURNER | DIRECTOR Trustee or director | 0.5 | $0 |
| TOM VENZOR | DIRECTOR Trustee or director | 0.5 | $0 |
| LOUANN LINEHAN | DIRECTOR Trustee or director | 0.5 | $0 |
| KRISTIN SCHIFF | DIRECTOR Trustee or director | 0.5 | $0 |
| KRISTEN KLEIN | DIRECTOR (UNTIL APRIL 2025) Trustee or director | 0.5 | $0 |
| TIM ANDREASEN | DIRECTOR Trustee or director | 0.5 | $0 |
| BOB ZIEGLER | DIRECTOR Trustee or director | 0.5 | $0 |
| JEREMY BECK | EXECUTIVE DIRECTOR (AS OF 1/26/2026) Officer | 40 | $0 |
990 for the year ended June 30, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEREMY EKELER | EXECUTIVE DIRECTOR Officer | 40 | $14,231 |
| RICK BETTGER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| KIM SCHROLL | TREASURER Trustee or director, Officer | 2 | $0 |
| BRITT THEDINGER | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| JIM TIMMERMAN | DIRECTOR Trustee or director | 0.5 | $0 |
| KATIE LINEHAN | DIRECTOR Trustee or director | 0.5 | $0 |
| DR LEQUISHA TURNER | DIRECTOR Trustee or director | 0.5 | $0 |
| TOM VENZOR | DIRECTOR Trustee or director | 0.5 | $0 |
| DELORES HANNON | DIRECTOR Trustee or director | 0.5 | $0 |
| RON QUINN | DIRECTOR Trustee or director | 0.5 | $0 |
| KRISTEN KLEIN | DIRECTOR Trustee or director | 0.5 | $0 |
| TIM ANDREASEN | DIRECTOR Trustee or director | 0.5 | $0 |
| BOB ZIEGLER | DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1215 O ST, LINCOLN, NE 68528-0000
- In care of
- % JEREMY BECK
- Mailing address (990-N for 2022)
- 233 South 13th Street Suite 1900, Lincoln NE 68508
- Principal officer (990 for 2024)
- JEREMY BECK, 5100 VAN DORN STREET UNIT 6778, LINCOLN, NE 68506
- Principal officer (990-N for 2022)
- Rick Bettger, 13102 West Dodge Road, Omaha NE 68154
- Signed the 990
- JEREMY BECK, EXECUTIVE DIRECTOR
- Phone
- (402) 205-7047
- Website
- WWW.NEBRASKAOPPORTUNITY.ORG
- Return prepared by
- LUTZ AND COMPANY PC
Mission
TO FURTHER CHARITABLE AND EDUCATIONAL PURPOSES: 1) AS A SCHOLARSHIP GRANTING ORGANIZATION WITHIN THE MEANING OF THE NEBRASKA OPPORTUNITY SCHOLARSHIPS ACT, AND 2) BY GRANTING SCHOLARSHIPS TO YOUTH TO DEFRAY THE COST OF K-12 EDUCATION AS PERMITTED BY INTERNAL REVENUE CODE SECTION 501(C)(3).
Program accomplishments
- SCHOLARSHIP GRANTING ORGANIZATION (SGO) - OSN SERVED AS A STATE-APPROVED SCHOLARSHIP GRANTING ORGANIZATION THROUGH THE OPPORTUNITY SCHOLARSHIPS ACT (LB753). THIS ALLOWED OSN TO RECEIVE CONTRIBUTIONS WHICH QUALIFIED FOR A DOLLAR-FOR-DOLLAR STATE INCOME TAX CREDIT. CONTRIBUTIONS FUNDED SCHOLARSHIPS AWARDED TO QUALIFIED STUDENTS ATTENDING A NONPUBLIC SCHOOL OF THEIR PARENT'S CHOICE. ONLY 10% OF CONTRIBUTIONS CAN BE USED FOR ADMINISTRATIVE COSTS. AT LEAST 90% MUST BE USED FOR SCHOLARSHIPS.Expenses $8,844,037 · grants $8,409,835
- 501(C)(3) CHARITABLE ORGANIZATION - OSN IS A 501(C)(3) CHARITABLE ORGANIZATION. OSN RECEIVES DONATIONS TO COVER ADMINISTRATIVE COSTS, SALARIES, MARKETING OF THE SCHOLARSHIP PROGRAM, AND OTHER MISCELLANEOUS EXPENSES.revenue $47,100
- PROGRAM MANAGER SERVICES FOR A STATE-SPONSORED SCHOLARSHIP PROGRAM. SERVICES INCLUDED PROGRAM ADMINISTRATION AND RELATED OPERATIONAL SUPPORT PERFORMED UNDER A PROGRAM MANAGEMENT ARRANGEMENT WITH THE NEBRASKA STATE TREASURER AS DESCRIBED IN LB 1402.revenue $225,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 93-2008470
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $1,475,000
- Income (IRS master file)
- $8,582,904
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $8,582,904 | $8,931,350 | $1,475,000 | IRS |
| 990 | June 2024 | $2,335,397 | $512,951 | $1,830,335 | IRS |
| 990-N for 2022 Officer: Rick Bettger | June 30, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 93-2008470).
Questions about OPPORTUNITY SCHOLARSHIPS OF NEBRASKA
- What is the EIN of OPPORTUNITY SCHOLARSHIPS OF NEBRASKA?
- The employer identification number (EIN) of OPPORTUNITY SCHOLARSHIPS OF NEBRASKA is 93-2008470.
- Is OPPORTUNITY SCHOLARSHIPS OF NEBRASKA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to OPPORTUNITY SCHOLARSHIPS OF NEBRASKA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OPPORTUNITY SCHOLARSHIPS OF NEBRASKA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OPPORTUNITY SCHOLARSHIPS OF NEBRASKA due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OPPORTUNITY SCHOLARSHIPS OF NEBRASKA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of OPPORTUNITY SCHOLARSHIPS OF NEBRASKA?
- The 990 for the year ended June 30, 2025 names JEREMY BECK.
- Who are the officers and directors of OPPORTUNITY SCHOLARSHIPS OF NEBRASKA?
- The 990 for the year ended June 30, 2025 lists 14 people; 1 received compensation from the organization, the highest $153,363 (JEREMY EKELER, EXECUTIVE DIRECTOR (THRU JULY 2025)).
- How much revenue does OPPORTUNITY SCHOLARSHIPS OF NEBRASKA have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $8,582,904, expenses of $8,931,350 and total assets of $1,475,000 at year end.
Other nonprofits in LINCOLN
- UNIVERSITY OF NEBRASKA FOUNDATION EIN 47-0379839 · last filed 990 for 2025
- NEBRASKA WESLEYAN UNIVERSITY EIN 47-0376524 · last filed 990 for 2025
- GEORGE STONE ADVENTIST SCHOOL EIN 47-0405319 · last filed 990 for 2025
- INCEPTIA EIN 92-0907062 · last filed 990 for 2025
- NEBRASKA STUDENT LOAN PROGRAM INC EIN 36-3514573 · last filed 990 for 2025
- FOUNDATION FOR EDUCATIONAL FUNDING EIN 31-1777710 · last filed 990 for 2025
- SOUTHEAST COMMUNITY COLLEGE EDUCATIONAL FDN EIN 51-0168407 · last filed 990 for 2025
- NEBRASKA SCHOOL ACTIVITIES EIN 47-0376602 · last filed 990 for 2025