ALUMNI ASSOCIATION UNIVERSITY OF NEBRASKA: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
ALUMNI ASSOCIATION UNIVERSITY OF NEBRASKA (EIN 47-0378980)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-09
IRS object ID
202431309349303263
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-09T12:21:31+00:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN440160260PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FORVIS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11248 O ST ST 1040AddressLine1Txt
CityLINCOLNCityNm
State AbbreviationNEStateAbbreviationCd
ZIP68508ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN470378980EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Alumni Association of the University of Nebraska-LincolnBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlALUMBusinessNameControlTxt
Phone4024724231PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11520 R STREETAddressLine1Txt
CityLINCOLNCityNm
State AbbreviationNEStateAbbreviationCd
ZIP685081651ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHELLEY ZABOROWSKIPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Signature2024-05-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSHELLEYPersonFirstNm
Person LastZABOROWSKIPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
PTINP01063388PTIN
Phone4024737600PhoneNum
Preparation2024-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1NEBRASKA ALUMNI ASSOCIATIONBusinessNameLine1Txt

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1SHELLEY ZABOROWSKIBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11520 R STREETAddressLine1Txt
CityLINCOLNCityNm
State AbbreviationNEStateAbbreviationCd
ZIP685081651ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,567,025GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.HUSKERALUM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1931FormationYr
Legal Domicile StateNELegalDomicileStateCd
Activity Or MissionPROMOTE ALUMNI SUPPORT FOR THE UNIVERSITY OF NEBRASKA - LINCOLN BY ENGAGING ITS STUDENTS, ALUMNI, AND FRIENDS.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4895TotalVolunteersCnt
Total Gross UBI$658,385TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,284,579PYContributionsGrantsAmt
CY Contributions Grants$2,053,378CYContributionsGrantsAmt
PY Program Service Revenue$908,375PYProgramServiceRevenueAmt
CY Program Service Revenue$912,928CYProgramServiceRevenueAmt
PY Investment Income$316,426PYInvestmentIncomeAmt
CY Investment Income$305,728CYInvestmentIncomeAmt
PY Other Revenue$646,929PYOtherRevenueAmt
CY Other Revenue$643,714CYOtherRevenueAmt
PY Total Revenue$3,156,309PYTotalRevenueAmt
CY Total Revenue$3,915,748CYTotalRevenueAmt
PY Grants And Similar Paid$600PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,307,929PYOtherExpensesAmt
CY Other Expenses$3,981,372CYOtherExpensesAmt
PY Total Expenses$3,308,529PYTotalExpensesAmt
CY Total Expenses$3,981,372CYTotalExpensesAmt
PY Revenues Less Expenses-$152,220PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$65,624CYRevenuesLessExpensesAmt
Total Assets BOY$20,667,062TotalAssetsBOYAmt
Total Assets EOY$22,041,459TotalAssetsEOYAmt
Total Liabilities BOY$2,505,357TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,145,194TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,161,705NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,896,265NetAssetsOrFundBalancesEOYAmt
MissionPROMOTE THE ACHIEVEMENTS AND ASPIRATIONS OF THE UNIVERSITY OF NEBRASKA - LINCOLN BY ENGAGING ITS STUDENTS, ALUMNI, AND FRIENDS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$3,065,864ExpenseAmt
Revenue$706,856RevenueAmt
DescPROMOTE THE ACHIEVEMENTS AND ASPIRATIONS OF THE UNIVERSITY OF NEBRASKA - LINCOLN BY ENGAGING ITS STUDENTS, ALUMNI, AND FRIENDS.Desc
Total Program Service Expenses$3,065,864TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document26IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHELLEY ZABOROWSKIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4024722841PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11520 R STREETAddressLine1Txt
CityLINCOLNCityNm
State AbbreviationNEStateAbbreviationCd
ZIP685081651ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MARILYN MOORE
OFFICER/DIRECTOR1.0Yes (X)Yes (X)$0$0$0
Bill Johnson
Director1.0Yes (X)$0$0$0
DANIEL DAWES
DIRECTOR1.0Yes (X)$0$0$0
JOE SELIG
FORMER DIRECTOR1.0Yes (X)$0$0$0
Josh Davis
Director1.0Yes (X)$0$0$0
Lori Byrne
FORMER Director1.0Yes (X)$0$0$0
MIKE ZELENY
FORMER DIRECTOR1.0Yes (X)$0$0$0
RACHEL ENSTROM
DIRECTOR1.0Yes (X)$0$0$0
Russ Ripa
Director1.0Yes (X)$0$0$0
Tim Roesler
Director1.0Yes (X)$0$0$0
CELESTE KNAPPER
TREASURER5.0Yes (X)$0$0$0
KIM BROWNELL
SECRETARY40.0Yes (X)$47,582$0$3,860
SHELLEY ZABOROWSKI
EXECUTIVE DIRECTOR40.0Yes (X)$178,547$0$33,252
ANDREW WASHBURN
ASSOCIATE EXECUTIVE DIRECTOR40.0$112,983$0$27,006Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$339,112TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$64,118TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (true)CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNIVERSITY OF NEBRASKABusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 R STREETAddressLine1Txt
CityLINCOLNCityNm
State AbbreviationNEStateAbbreviationCd
ZIP68588ZIPCd
FieldValueIRS element (for citing)
ServicesCONTRACTED EMPLOYEESServicesDesc
Compensation$1,715,057CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Membership Dues$345,853MembershipDuesAmt
All Other Contributions$1,707,525AllOtherContributionsAmt
Total Contributions$2,053,378TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
COMBINED STALL SALES900099$494,667$494,667
ADVERTISING541800$194,697$194,697
NCC PEDESTRAIN PASSES900099$100,324$100,324
HOSPITALITY PACKAGES &900099$68,550$68,550
TOURS & MERCHANDISE453220$35,661$5,467$30,194

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$19,029TotalRevenueColumnAmt
Related Or Exempt Func Income$19,029RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$912,928TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$364,573TotalRevenueColumnAmt
Exclusion$364,573ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$320,714TotalRevenueColumnAmt
Unrelated Business Revenue$129,313UnrelatedBusinessRevenueAmt
Exclusion$191,401ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$480,386OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$539,231OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other-$58,845OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$58,845TotalRevenueColumnAmt
Exclusion-$58,845ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$435,006GrossSalesOfInventoryAmt
Cost Of Goods Sold$112,046CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$322,960TotalRevenueColumnAmt
Related Or Exempt Func Income$18,779RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$304,181UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$40TotalRevenueColumnAmt
Related Or Exempt Func Income$40RelatedOrExemptFuncIncomeAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$40OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,915,748TotalRevenueColumnAmt
Related Or Exempt Func Income$706,856RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$658,385UnrelatedBusinessRevenueAmt
Exclusion$497,129ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$35,352TotalAmt
Management And General$35,352ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,944,391TotalAmt
Program Services$1,468,863ProgramServicesAmt
Management And General$475,528ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$11,720TotalAmt
Program Services$11,720ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$79,610TotalAmt
Program Services$34,412ProgramServicesAmt
Management And General$45,198ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$82,853TotalAmt
Management And General$82,853ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$569,395TotalAmt
Program Services$481,254ProgramServicesAmt
Management And General$88,141ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$371,649TotalAmt
Program Services$280,757ProgramServicesAmt
Management And General$90,892ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$58,364TotalAmt
Program Services$4,587ProgramServicesAmt
Management And General$53,777ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
PROGRAM SERVICE EXPENSE$371,873$371,873
PUBLICATIONS$269,500$269,500
NCC REVENUE SHARE$120,663$120,663
Merchandise$22,235$22,235

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$43,767TotalAmt
Program Services$0ProgramServicesAmt
Management And General$43,767ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,981,372TotalAmt
Program Services$3,065,864ProgramServicesAmt
Management And General$915,508ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$192,652BOYAmt
EOY$136,463EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,162,946BOYAmt
EOY$1,305,824EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$81,380BOYAmt
EOY$63,958EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$30,587BOYAmt
EOY$30,810EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$214,748BOYAmt
EOY$150,325EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$16,025,067LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$8,372,783LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,990,516BOYAmt
EOY$7,652,284EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$8,393,590BOYAmt
EOY$9,650,390EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,600,643BOYAmt
EOY$3,051,405EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$20,667,062BOYAmt
EOY$22,041,459EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$300,353BOYAmt
EOY$336,184EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,205,004BOYAmt
EOY$2,809,010EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,505,357BOYAmt
EOY$3,145,194EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$14,398,116BOYAmt
EOY$14,132,082EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,763,589BOYAmt
EOY$4,764,183EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,161,705BOYAmt
EOY$18,896,265EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$20,667,062BOYAmt
EOY$22,041,459EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$65,624ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$355,184NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts-$5,762DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets$450,762OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,499,061CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,764,406CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,879,632CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,284,579CurrentTaxYearMinus1YearAmt
Current Tax Year$2,053,378CurrentTaxYearAmt
Total$9,481,056TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,499,061CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,764,406CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,879,632CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,284,579CurrentTaxYearMinus1YearAmt
Current Tax Year$2,053,378CurrentTaxYearAmt
Total$9,481,056TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$435,499SubstantialContributorsTotAmt
Public Support Total170$9,045,557PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$673,024CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$652,924CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$444,907CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$611,550CurrentTaxYearMinus1YearAmt
Current Tax Year$685,287CurrentTaxYearAmt
Total$3,067,692TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$356,253CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$273,992CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$128,957CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$351,806CurrentTaxYearMinus1YearAmt
Current Tax Year$323,000CurrentTaxYearAmt
Total$1,434,008TotalAmt
FieldValueIRS element (for citing)
Total Support$13,982,756TotalSupportAmt
Gross Receipts Rltd Activities$0GrossReceiptsRltdActivitiesAmt
Public Support CY1700.6469PublicSupportCY170Pct
Public Support PY1700.6231PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule A, Part II, Line 10 Other IncomeFormAndLineReferenceDesc
ExplanationDESCRIPTION - SALE OF INVENTORY & MISC INCOME, COLUMN A - 356253.0, COLUMN B - 273992.0, COLUMN C - 128957.0, COLUMN D - 351806.0, COLUMN E - 323000.0, COLUMN F - 1434008.0;ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,600,643BeginningYearBalanceAmt
Contributions$573,718ContributionsAmt
Investment Earnings Or Losses$182,106InvestmentEarningsOrLossesAmt
Grants Or Scholarships$3,850GrantsOrScholarshipsAmt
Other Expenditures$301,212OtherExpendituresAmt
End Year Balance$3,051,405EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,843,537BeginningYearBalanceAmt
Contributions$115,671ContributionsAmt
Investment Earnings Or Losses-$307,063InvestmentEarningsOrLossesAmt
Grants Or Scholarships$5,506GrantsOrScholarshipsAmt
Other Expenditures$45,996OtherExpendituresAmt
End Year Balance$2,600,643EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,197,395BeginningYearBalanceAmt
Contributions$60,015ContributionsAmt
Investment Earnings Or Losses$712,471InvestmentEarningsOrLossesAmt
Grants Or Scholarships$4,774GrantsOrScholarshipsAmt
Other Expenditures$121,570OtherExpendituresAmt
End Year Balance$2,843,537EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,340,435BeginningYearBalanceAmt
Contributions$24,961ContributionsAmt
Investment Earnings Or Losses-$53,320InvestmentEarningsOrLossesAmt
Other Expenditures$114,681OtherExpendituresAmt
End Year Balance$2,197,395EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,407,646BeginningYearBalanceAmt
Contributions$11,990ContributionsAmt
Investment Earnings Or Losses$51,595InvestmentEarningsOrLossesAmt
Grants Or Scholarships$5,850GrantsOrScholarshipsAmt
Other Expenditures$124,946OtherExpendituresAmt
End Year Balance$2,340,435EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.3433BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.6567PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.0TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,881,032OtherCostOrOtherBasisAmt
Book Value$3,881,032BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$11,639,260OtherCostOrOtherBasisAmt
Depreciation$7,868,008DepreciationAmt
Book Value$3,771,252BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$504,775OtherCostOrOtherBasisAmt
Depreciation$504,775DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$7,652,284TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescUNF Custodial InvestmentsDesc
Book Value$9,650,390BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$9,650,390TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescBeneficial InterestDesc
Book Value$3,051,405BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$3,051,405TotalBookValueOtherAssetsAmt
Total Liability$0TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,193,347TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$355,184NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$359,607DonatedServicesAndUseFcltsAmt
Other Revenue$562,808OtherRevenueAmt
Revenue Not Reported$1,277,599RevenueNotReportedAmt
Revenue Subtotal$3,915,748RevenueSubtotalAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,915,748TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,458,787TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$365,369DonatedServicesUseFcltsAmt
Other Expenses Included$112,046OtherExpensesIncludedAmt
Expenses Not Reported$477,415ExpensesNotReportedAmt
Expenses Subtotal$3,981,372ExpensesSubtotalAmt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,981,372TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part V, Line 4 Intended uses of endowment fundsTHE ORGANIZATION'S ENDOWMENT FUNDS CONSIST OF DONATIONS MADE TO THE UNIVERSITY OF NEBRASKA FOUNDATION. THE INCOME FROM THE ENDOWMENT IS USED TO SUPPORT THE GENERAL OPERATIONS OF THE ORGANIZATION AND STUDENT SCHOLARSHIPS AT THE UNIVERSITY OF NEBRASKA - LINCOLN.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteTHE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. SUCH TAX POSITIONS, WHICH ARE MORE THAN 50% LIKELY OF BEING REALIZED, ARE MEASURED AT THEIR HIGHEST VALUE. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGEMENT OCCURS. DURING 2023 AND 2022, MANAGEMENT DETERMINED THAT THERE ARE NO INCOME TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990CHANGE IN BENEFICIAL INTEREST - 450762 RECLASS OF COGS EXPENSE - 112046
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990RECLASS OF COGS EXPENSE - 112046

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHELLEY ZABOROWSKIBusinessNameLine1Txt
FieldValueIRS element (for citing)
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$174,000BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$4,547OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$14,348DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$18,904NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$211,799TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule J, Part I, Line 1a Health or social club dues or initiation feesCOUNTRY CLUB DUES ARE PROVIDED FOR THE EXECUTIVE DIRECTOR BASED ON JOB RESPONSIBILITIES. PERSONAL USE OF THE CLUB IS TAXABLE TO THE EXECUTIVE DIRECTOR.
Schedule J, Part ITHE ALUMNI ASSOCIATION OF THE UNIVERSITY OF NEBRASKA - LINCOLN DOES NOT HAVE ANY EMPLOYEES; HOWEVER, SHELLEY ZABOROWSKI, EXECUTIVE DIRECTOR, WAS PAID BY THE UNIVERSITY OF NEBRASKA, 1400 R STREET, LINCOLN, NE 69588, WHICH IS AN UNRELATED ORGANIZATION PER SCHEDULE R GUIDELINES. SHE WAS PAID FOR SERVICES RENDERED TO THE ORGANIZATION FOR WHICH SHE RECEIVED A FORM W-2 FROM THE UNIVERSITY OF NEBRASKA. THE ORGANIZATION REIMBURSED THE UNIVERSITY OF NEBRASKA FOR THE RELATED EXPENSES.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 11b Review of form 990 by governing bodyTHE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, THE UNIVERSITY OF NEBRASKA FOUNDATION (AGENT), AND THE BOARD OF DIRECTORS PRIOR TO FILING. THE EXECUTIVE DIRECTOR SIGNS THE RETURN.
Form 990, Part VI, Line 12c Conflict of interest policyANNUAL COMPLETION OF THE CONFLICT OF INTEREST DISCLOSURE IS REQUIRED BY THE BOARD OF DIRECTORS, OFFICERS, AND ALL STAFF OF THE ORGANIZATION. THE BOARD OF DIRECTORS REVIEWS THE OFFICER AND STAFF FORMS AND WILL TAKE NECESSARY ACTION IF A CONFLICT EXISTS. THE EXECUTIVE DIRECTOR OF THE ORGANIZATION REVIEWS THE FORMS OF THE BOARD OF DIRECTORS WITH THE UNDERSTANDING THAT ANY POTENTIAL CONFLICTS WOULD BE PRESENTED TO THE PRESIDENT OF THE BOARD FOR REVIEW AND ANY NECESSARY ACTION. IF THE PRESIDENT OF THE BOARD LISTS A CONFLICT, THE CONFLICT WOULD BE REVIEWED BY THE CHAIR OF THE AUDIT COMMITTEE.
Form 990, Part VI, Line 15a Process to establish compensation of top management officialALTHOUGH THE EXECUTIVE DIRECTOR IS AN EMPLOYEE OF THE UNIVERSITY OF NEBRASKA, THE BOARD OF DIRECTORS OF THE ALUMNI ASSOCIATION REVIEWS THE SALARY OF THE EXECUTIVE DIRECTOR. A COMPARISON TO PEER INSTITUTIONS IS ALSO DONE BY THE ALUMNI BOARD IN DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR.
Form 990, Part VI, Line 19 Required documents available to the publicTHE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE ORGANIZATION'S EXECUTIVE DIRECTOR.
Form 990, Part VIII, Line 2f Other Program Service RevenueProgram Events - Total Revenue: 19029, Related or Exempt Function Revenue: 19029, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part IX, Line 11g Other FeesContracted Services - Total Expense: 1944391, Program Service Expense: 1468863, Management and General Expenses: 475528, Fundraising Expenses: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balancesCHANGE IN BENEFICIAL INTEREST - 450762;

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