ACLU Nebraska FY2023 filing

Not tax-deductible

Lincoln, NE501(c)(4)EIN 23-7093415Revenue $465K in FY2023

On file with the IRSaclunebraska.org134 S 13th St Ste 1010, 68508-1924 · Lincoln, NETax-exempt since Dec 1970

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For over 50 years in Nebraska, the ACLU has worked in courts, legislatures, and communities to protect the constitutional and individual rights of all people. With a nationwide network of offices and millions of members and supporters, including an ever-growing presence in Nebraska, we take up the toughest civil liberties fights. Beyond one person, one party, or one side - we the people dare to create a more perfect union.

76¢ of each $1 spent went to programs.
$3K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $96K a year · 25% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$3K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
57 mo
of spending, in cash
Looks good: 56.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$27K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$465K
+167% vs prior year
Spent
$96K
To programs
76%
Net assets
$609K
By yearFY2021–FY2025
Revenue
$465K
FY2023▲ +167%
Tap a bar for its year
Revenue by fiscal year
FY2021$159K
FY2022$174K
FY2023$465K
FY2024$322K
FY2025$820K
Expenses
$96K
FY2023▼ -25%
Tap a bar for its year
Expenses by fiscal year
FY2021$168K
FY2022$128K
FY2023$96K
FY2024$408K
FY2025$659K
Net assets
$609K
FY2023▲ +154%
Tap a bar for its year
Net assets by fiscal year
FY2021$194K
FY2022$240K
FY2023$609K
FY2024$524K
FY2025$685K

From the FY2023 Form 990 (year ending March 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1970.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $73K Management & general 21% · $20K Fundraising 3% · $3K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

16 people listed on the 990; $3K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$2,826Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
National Board Rep
$0Pt VII · Sec A
Affiliate Equity Officer
$0Pt VII · Sec A
See ACLU Nebraska executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Defends constitutional and individual rights through legal and community action.

Provided by the organization

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1 program · $73K · in their own filed words · FY2022
01

We provide research and testimony to individual legislators and the legislative committees on bills and resolutions affecting civil liberties; we contact members of nebraska's congresional delegation on issues affecting the same and we provide political advocacy on ballot initiatives.

$73Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$15K
Grants paid · 2 grants · $64K · 2021–2021
Benenson Strategy GroupFY2021$54,500
Individual RecipientFY2021$9,546

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$465K
Ln 12
Gifts and grantsLn 1h$464K
Investment incomeLn 3$550
Money outPt IX
$96K
Ln 25
Programscol B$73K
Managementcol C$20K
Fundraisingcol D$3K
Owns and owesPt X
$609K
net assets · Ln 32
Cash and savingsLn 1–2$453K
Total assetsLn 16$637K
LiabilitiesLn 26$27K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$464K
Investment incomeLn 3$550
Total revenueLn 12$465K
Assets in detailPt X, end of year
CashLn 1$453K
Cash and savings togetherLn 1–2$453K
InvestmentsLn 11–13$9K
Total assetsLn 16$637K
LiabilitiesLn 26$27K
Net assetsLn 32$609K
OperationsPt I, VI
EmployeesI 50
VolunteersI 625
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$240K$453K
InvestmentsLn 11–13$9K
Total assetsLn 16$264K$637K
LiabilitiesLn 26$24K$27K
Net assetsLn 32$240K$609K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$18K$14K$3K$2K
Pension plan contributionsLn 8$872$660$137$75
Other employee benefitsLn 9$3K$2K$422$234
Payroll taxesLn 10$1K$1K$222$123
Management feesLn 11a$2K$2K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$40K$40K
Office expensesLn 13$5K$3K$722$398
OccupancyLn 16$3K$3K$519$286
TravelLn 17$413$312$65$36
Conferences, conventions and meetingsLn 19$9K$370$9K$42
InsuranceLn 23$1K$894$185$102
Other expenses (24a–d)Ln 24$7K$7K$100$56
Total functional expensesLn 25$96K$73K$20K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $820K$659K$161K$685K 990 PDF
FY2024 $322K$408K−$86K$524K 990 PDF
FY2023 Viewing $465K$96K$369K$609K 990 PDF
FY2022 $174K$128K$46K$240K 990 PDF
FY2021 $159K$168K−$9K$194K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $465,013 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $173,873$464,463
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $5$550
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $173,878$465,013
I-13 Grants and similar amounts paidPrior year $64,046$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $29,677$23,423
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $34,332$72,451
I-18 Total expensesPrior year $128,055$95,874
I-19 Revenue less expensesPrior year $45,823$369,139
Part VI · Governance 15 of 15 board members independent, 1 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $465,013 across 5 lines filed
VIII-1b Membership dues$3,803
VIII-1f All other contributions, gifts and grants$460,660
VIII-1h Total contributions, gifts and grants$464,463
VIII-3 Investment incomeExcluded from tax $550$550
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $550$465,013
Part IX · Statement of functional expenses $95,874 across 14 lines filed
IX-7 Other salaries and wagesPrograms $13,952 · Management $2,892 · Fundraising $1,596$18,440
IX-8 Pension plan contributionsPrograms $660 · Management $137 · Fundraising $75$872
IX-9 Other employee benefitsPrograms $2,039 · Management $422 · Fundraising $234$2,695
IX-10 Payroll taxesPrograms $1,071 · Management $222 · Fundraising $123$1,416
IX-11a Management feesManagement $1,816$1,816
IX-11b Legal feesManagement $2,702$2,702
IX-11c Accounting feesManagement $1,486$1,486
IX-11d Lobbying feesPrograms $40,228$40,228
IX-13 Office expensesPrograms $3,482 · Management $722 · Fundraising $398$4,602
IX-16 OccupancyPrograms $2,503 · Management $519 · Fundraising $286$3,308
IX-17 TravelPrograms $312 · Management $65 · Fundraising $36$413
IX-19 Conferences, conventions and meetingsPrograms $370 · Management $8,973 · Fundraising $42$9,385
IX-23 InsurancePrograms $894 · Management $185 · Fundraising $102$1,181
IX-24 Other expenses (24a–d)Programs $7,174 · Management $100 · Fundraising $56$7,330
IX-25 Total functional expensesPrograms $72,685 · Management $20,241 · Fundraising $2,948$95,874
Part X · Balance sheet $636,703 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $239,699$452,761
X-4 Accounts receivableStart of year $24,384$175,371
X-12 Other securities$8,571
X-16 Total assetsStart of year $264,083$636,703
X-17 Accounts payable and accrued expensesStart of year $23,803$18,649
X-25 Other liabilitiesStart of year $0$8,635
X-26 Total liabilitiesStart of year $23,803$27,284
X-27 Net assets without donor restrictionsStart of year $240,280$488,311
X-28 Net assets with donor restrictions$121,108
X-32 Total net assets or fund balancesStart of year $240,280$609,419
X-33 Total liabilities and net assetsStart of year $264,083$636,703
Part XI · Reconciliation of net assets $609,419 net assets at year end
XI-1 Total revenue$465,013
XI-2 Total expenses$95,874
XI-3 Revenue less expenses$369,139
XI-4 Net assets at start of year$240,280
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$609,419

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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