Nebraska State Education Association in Lincoln, Nebraska (NE)

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Nebraska State Education Association
Employer Identification Number (EIN)470358863
Name of OrganizationNebraska State Education Association
In Care of NameSheri Jablonski
Address605 S 14th Street, Lincoln, NE 68508-2726
ActivitiesProfessional association
SubsectionAgricultural Organization
Ruling Date08/1990
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period08/2014
Assets$10,000,000 to $49,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$11,595,644
Amount of Income$9,219,674
Form 990 Revenue Amount$9,179,496
National Taxonomy of Exempt Entities (NTEE)Employment, Job-Related: Labor Unions, Organizations


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Amount of income in 2014: $9,219,674 (it was $9,666,093 in 2013)
This organization: 

 $9,219,674
Other organizations performing similar types of work: 

 $81,991

Assets in 2014: $11,595,644 (it was $11,264,846 in 2013)
This organization: 

 $11,595,644
Other organizations performing similar types of work: 

 $87,222

Expenses in 2013: $9,059,296
Nebraska State Education Association: 

 $9,059,296
Other organizations performing similar types of work: 

 $75,529

Income to expenses ratio in 2013: 1.0
Nebraska State Education Association: 

 1.0
Other organizations performing similar types of work: 

 1.3

Number of employees in 2013: 48
Nebraska State Education Association: 

 48
Other organizations performing similar types of work: 

 1

Employees paid over $100,000 in 2013: 41.7%
Nebraska State Education Association: 

 41.7%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 79.4%
This organization: 

 79.4%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNo
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10961626
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return4948
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$906,037$981,368
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$317,928$345,120
Total number of individuals who received more than $100,000 of reportable compensation from the organization1519
Total number of independent contractors who received more than $100,000 of compensation from the organization11
Statement of Revenue
201120122013
Total revenue$9,130,919$9,119,003$9,666,093
Contributions, Gifts, Grants and Other Similar Amounts$7,449,148$7,624,381$7,673,116
Program Service Revenue$1,468,279$1,294,006$1,590,157
All Other Business Support Services $666,864$645,300
All Other Business Support Services $212,751$273,614
All Other Business Support Services $216,500$460,500
All Other Business Support Services $153,309$160,354
All Other Business Support Services $13,000$19,000
All other program service revenue$31,582$31,389
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$121,261$77,629$269,977
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$50,000$50,000$50,000
Net rental loss$-8,037$-9,741$-7,048
Gross rents (Real / Personal)$35,822 / $0$32,461 / $0$33,131 / $0
Less: rental expenses (Real / Personal)$43,859 / $0$42,202 / $0$40,179 / $0
Rental income or (loss) (Real / Personal)$-8,037 / $0$-9,741 / $0$-7,048 / $0
Net gain/loss from sales of assets other than inventory$-39,691$4,284$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$89,959$78,444$89,891
541800$58,547$68,813
900099$19,897$21,078
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$8,654,411$8,701,387$9,059,296
Grants and other assistance to domestic organizations and domestic governments$303,752$272,462
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$672,523$663,106$489,647
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$3,228,694$3,575,417$3,721,246
Pension plan accruals and contributions$636,352$659,715
Other employee benefits$659,987$711,677
Payroll taxes$266,021$278,750$283,728
Fees for services (non-employees)
Management$0$0
Legal$734,563$808,238
Accounting$26,965$25,575
Lobbying$22,138$20,877
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$0$360,639
Office expenses$0$0
Information technology$0$0
Royalties$0$0
Occupancy$101,929$105,605
Travel$231,924$208,468
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$14,992$33,810
Interest$202,821$195,760
Payments to affiliates$0$0
Depreciation, depletion, and amortization$218,646$205,515
Insurance$29,469$30,430
Other expenses$72,295$71,529
Other expenses$87,544$65,339
Other expenses$139,067$87,016
Other expenses$70,568$90,282
Other expenses$631,102$611,738
Balance Sheet
201120122013
Total assets$9,878,655$10,779,592$11,264,846
Cash - non-interest-bearing$493,713$544,715
Savings and temporary cash investments$3,765,730$4,342,784
Pledges and grants receivable, net$0$0
Accounts receivable, net$335,490$228,175
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$16,402$18,309
Land, buildings, and equipment: cost or other basis$4,014,357$3,815,546
Investments - publicly traded securities$2,136,592$2,297,440
Investments - other securities$12,388$13,618
Investments - program-related$0$0
Intangible assets$0$0
Other assets$4,920$4,259
Total liabilities$5,674,981$6,076,994$6,034,296
Accounts payable and accrued expenses$387,476$360,292
Grants payable$0$0
Deferred revenue$639,141$586,000
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$28,552$66,361$51,795
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$4,984,016$5,036,209
Total net assets or fund balances$4,203,674$4,702,598$5,230,550
Unrestricted net assets$4,702,598$5,230,550
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:Not provided
Number of organizations supported0
Sum of amounts of support$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1United Steelworkers, Group ReturnFive Gateway Center, Pittsburgh, PA 15222PA1940-12$16,218,904
2Nebraska State Education Association605 S 14th Street, Lincoln, NE 68508-2726NE1990-08$9,219,674
3Ibew Local 22 Nebraska Neca Labor Management Cooperation Committee8946 L St, Omaha, NE 68127-1406NE1999-06$723,176
4Sheet Metal Workers International Association, 3 Local Building Corporation3333 S 24th St, Omaha, NE 68108-1852NE2001-04$140,021
5Steamfitters And Plumbers Lu 464 Labor Management Cooperation Fund13505 B St, Omaha, NE 68144-3615NE2003-11$67,149
6Transportation Communications Union Iam, Lodge 6743723 Flack Ave, Alliance, NE 69301NE2013-02$57,255
7Omaha-Douglas County Health Department Employees Association1819 Farnam St, Omaha, NE 68183-1000NE2013-08$15,010
8Local Union No 831 Nebraska State Association Of The Iatse And Mpt5145 South 77th Ave, Ralston, NE 68127NE2014-02$6,976
9Omaha School Psychologists Association3215 Cuming St, Omaha, NE 68131NE2008-09$6,441
10Industrial Workers Of The World, Iww Nebraska GmbPO BOX 27811, Ralston, NE 68127-0811NE2013-04$1,858
11Association Of Civilian Technicians IncP O Box 84165, Lincoln, NE 68501NE2003-07$0
12Ibew Local 265nebraska Neca Labor Management Cooperation Comm8960 L Street Suite 100, Omaha, NE 68127NE2001-02$0
13Lincoln Building And Construction Trades Council, Lincoln Building TradesPo Box 22725, Lincoln, NE 68542NE2012-07$0
14Midwest Nebraska Central Labor Council Of North Platte Aflcio321 South Vine, North Platte, NE 69101NE2014-06$0
15National Association Of Letter Carr Iers Branch 12581302 Industrial Ave, North Platte, NE 69101NE2014-01$0
16National Association Of Letter Carriers Branch 1278309 Seminole Drive, Mccook, NE 69001NE2014-05$0
17Nebraska Change To Win Coalition4349 South 90th Street, Omaha, NE 68127NE2011-02$0
18Nebraska Laborers And Employers Cooperation And Education Trust5626 Sorensen Pkwy, Omaha, NE 68152NE2010-04$0
19Sioux City Newspaper Guild Local 371231509 Chokecherry Lane, South Sioux City, NE 68776NE2013-02$0
20Western Nebraska Agri-Women2190 Highway 29, Mitchell, NE 69357NE2013-11$0
Number of organizations performing similar types of work
Alaska21
Alabama88
Arkansas29
Arizona53
California511
Colorado55
Connecticut124
District of Columbia44
Delaware6
Florida82
Georgia134
Hawaii11
Iowa35
Idaho20
Illinois250
Indiana88
Kansas26
Kentucky103
Louisiana26
Massachusetts160
Maryland104
Maine24
Michigan170
Minnesota286
Missouri57
Mississippi21
Montana16
North Carolina32
North Dakota16
Nebraska21
New Hampshire28
New Jersey144
New Mexico16
Nevada40
New York478
Ohio394
Oklahoma26
Oregon110
Pennsylvania510
Rhode Island24
South Carolina21
South Dakota7
Tennessee43
Texas170
Utah38
Virginia132
Vermont16
Washington172
Wisconsin77
West Virginia193
Wyoming17
International6
Total5,275
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralNebraska State Education Association605 S 14th Street, Lincoln, NE 68508-2726NE1990-08$9,219,674
SubordinateNebraska State Education Association, Lincoln Education Association4920 Normal Blvd, Lincoln, NE 68506-6316NE1990-08$2,391,164
SubordinateNebraska State Education Association, Retired Ea605 S 14th St, Lincoln, NE 68508NE1990-08$199,224
SubordinateNebraska State Education Association, Millard Education Association4204 S 57th St, Omaha, NE 68117-1349NE1990-08$130,411
SubordinateNebraska State Education Association, Grand Island Education Association1704 Allegheny Cir, Grand Island, NE 68801-7472NE1990-08$43,368
SubordinatePapillion-Lavista Education Association9908 Olive St, Lavista, NE 68128NE1990-08$41,288
SubordinateNebraska State Education Assoc, Bellevue605 S 14th St, Lincoln, NE 68508NE1990-08$29,399
SubordinateNebraska State Education Assn605 S 14th Street, Lincoln, NE 68508NE1990-08$1,476
SubordinateNebraska State Education Association605 S 14th Street, Lincoln, NE 68508NE1990-08$0
SubordinateNebraska State Education Assoc, Adams County Rural Ea605 S 14th St, Lincoln, NE 68508NE1990-08$0
SubordinateNebraska State Education Assoc, Boone County Rural Ea605 S 14th St, Lincoln, NE 68508NE1990-08$0
SubordinateNebraska State Education Assoc, Brown Ea605 S 14th St, Lincoln, NE 68508NE1990-08$0
SubordinateNebraska State Education Assoc, Buffalo County Ea605 S 14th St, Lincoln, NE 68508NE1990-08$0
SubordinateNebraska State Education Assoc, Custer County Rural Ea605 S 14th St, Lincoln, NE 68508NE1990-08$0
SubordinateNebraska State Education Assoc, Dodge County Ea605 S 14th St, Lincoln, NE 68508NE1990-08$0
SubordinateNebraska State Education Association, Antelope County Rural Teachers Ea605 S 14th St, Lincoln, NE 68508NE1990-08$0
SubordinateNebraska State Education Association, Bassett Grade School Ea605 S 14th St, Lincoln, NE 68508NE1990-08$0
SubordinateNebraska State Education Association, Butler County Ea605 S 14th St, Lincoln, NE 68508NE1990-08$0
SubordinateNebraska State Education Association, Colfax County Ea605 S 14th St, Lincoln, NE 68508NE1990-08$0
SubordinateNebraska State Education Association, Fillmore County Ea605 S 14th St, Lincoln, NE 68508NE1990-08$0
Number of affiliated organizations
Nebraska370
Total370

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