Nebraska State Bar Association
Nonprofit profile at a glance
- EIN
- 470249952
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Lincoln, NE, USA
- Phone
- 4024757091
- Rating
- 45
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,666,709
- Expenses
- $3,721,775
- Assets
- $3,859,675
- Liabilities
- $1,895,400
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
23 people listed
Executive titles in this filing
- PATRICIA FREEMAN (PRESIDENT)
- JOHN GERRARD (PRESIDENT-EL)
- KENNETH W HARTMAN (PRESIDENT-EL)
Highest reported compensation
- ELIZABETH M NEELEY (EXECUTIVE DI): $221,082 total reported compensation
- LEO CLINCH (ASSOC. EXECU): $140,728 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
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.
What it reported doing in 2024
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.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 67
- Accountability: 100
- Sustainability: 30
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 49%; rating input score 49; 15th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -1.5%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 1.04; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0.49; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 9.7%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: -26.1% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: 0.8% per year; rating input score 100; 14th percentile among comparable filings
- Asset growth: 1.4% per year; rating input score 100; 17th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $221K · 23 people listed · 1 of 6 pay-setting controls reported
- Consistency: 15 of 17 current checks pass · 2 findings to review
- Schedules: 7 filed schedules · includes major donors, grants, executive pay, and related organizations
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 2 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Transparency & Controls: Grant itemization coverage scored 49/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 28/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.