2026-02-19T20:35:11+00:00 2025-06-30 440160260 Forvis Mazars LLP 1248 O Street Ste 1040 Lincoln NE 685081461 990 2024-07-01 470378980 ALUMNI ASSOCIATION OF THE UNIVERSITY OF NEBRASKA-LINCOLN ALUM 4024724231 1520 R STREET LINCOLN NE 685081651 SHELLEY ZABOROWSKI EXECUTIVE DIRECTOR 4024724231 2026-02-20 true Kristin Tynon P01063388 4024737600 2026-01-26 2024 2025-03-06 01:10:19Z NEBRASKA ALUMNI ASSOCIATION SHELLEY ZABOROWSKI 1520 R STREET LINCOLN NE 685081651 3712756 false X WWW.HUSKERALUM.ORG X 1931 NE PROMOTE ALUMNI SUPPORT FOR THE UNIVERSITY OF NEBRASKA - LINCOLN BY ENGAGING ITS STUDENTS, ALUMNI, AND FRIENDS. 7 7 0 1712 746669 4291 1097309 1110821 1215207 1440591 373502 401713 581582 597343 3267600 3550468 0 0 0 0 0 0 0 0 3911974 4263792 3911974 4263792 -644374 -713324 22976131 24200756 3498878 4879209 19477253 19321547 PROMOTE THE ACHIEVEMENTS AND ASPIRATIONS OF THE UNIVERSITY OF NEBRASKA - LINCOLN BY ENGAGING ITS STUDENTS, ALUMNI, AND FRIENDS. false false 3409472 1106573 PROMOTE THE ACHIEVEMENTS AND ASPIRATIONS OF THE UNIVERSITY OF NEBRASKA - LINCOLN BY ENGAGING ITS STUDENTS, ALUMNI, AND FRIENDS. 3409472 true true false false false false false false false true true true false true false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false true 28 0 0 true true false false false false false false false X 7 7 false false false false false false false true true false false false true true true true true true true false false false X SHELLEY ZABOROWSKI 4024722841 1520 R STREET LINCOLN NE 685081651 RUSSELL RIPA PRESIDENT/DIRECTOR 1.0 0.0 X X 0 0 0 Brian Morrison Director 1.0 0.0 X 0 0 0 Bridget Lewis Director 1.0 0.0 X 0 0 0 Jisella Brough Director 1.0 0.0 X 0 0 0 MARILYN MOORE DIRECTOR 1.0 0.0 X 0 0 0 TIMOTHY ROESLER DIRECTOR 1.0 0.0 X 0 0 0 WILLIAM JOHNSON DIRECTOR 1.0 0.0 X 0 0 0 CELESTE KNAPPER TREASURER 5.0 0.0 X 0 0 0 Jordan Gonzales Secretary 40.0 0.0 X 71154 0 5761 SHELLEY ZABOROWSKI EXECUTIVE DIRECTOR 40.0 0.0 X 186603 0 42397 257757 0 48158 1 false true false UNIVERSITY OF NEBRASKA 1400 R STREET LINCOLN NE 68588 CONTRACTED EMPLOYEES 1974119 1 385874 724947 1110821 COMBINED STALL SALES 900099 716167 716167 ADVERTISING 541800 205346 205346 TOURS & MERCHANDISE 453220 289540 208618 80922 NCC PEDESTRAIN PASSES 900099 120381 120381 HOSPITALITY PACKAGES 900099 71768 71768 37389 37389 0 0 1440591 401713 401713 365077 180385 184692 0 0 0 0 389409 162288 227121 -52895 280016 MISCELLANEOUS INCOME 900099 5145 5145 0 0 0 0 5145 3550468 1106573 746669 586405 X 33661 33661 2156469 1672173 484296 0 23858 23858 71093 19933 51160 65825 65825 292898 272432 20466 355847 275931 79916 57115 4770 52345 PROGRAM SERVICE EXPENSE 687802 687802 PUBLICATIONS 295697 295697 NCC REVENUE SHARE 148907 148907 BANK FEES 66651 66651 7969 7969 0 0 4263792 3409472 854320 0 228483 554141 0 0 891705 555667 123754 68164 0 0 0 0 30960 32960 237832 218182 16169197 9103489 7421556 7065708 10536845 12103652 0 3504996 3602282 22976131 24200756 334692 376693 0 0 3164186 4502516 0 0 0 0 0 0 0 0 0 0 0 0 3498878 4879209 X 14673557 14756603 4803696 4564944 0 0 0 0 0 0 19477253 19321547 22976131 24200756 X -713324 465093 -4761 97286 X false true true false X 2879632 1284579 2053378 1097309 1110821 8425719 0 0 2879632 1284579 2053378 1097309 1110821 8425719 469712 7956007 444907 611550 685287 667674 766790 3176208 4291 4291 128957 351806 323000 287410 232266 1323439 12929657 0 0.61533 0.63867 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - SALE OF INVENTORY & MISC INCOME, COLUMN A - 128957.0, COLUMN B - 351806.0, COLUMN C - 323000.0, COLUMN D - 287410.0, COLUMN E - 232266.0, COLUMN F - 1323439.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3504996 2565 189379 0 94658 3602282 3051405 1775 469423 17607 3504996 2600643 573718 182106 3850 301212 3051405 2843537 115671 -307063 5506 45996 2600643 2197395 60015 712471 4774 121570 2843537 0.3652 0.6348 true false 3881032 3881032 11783390 8598714 3184676 504775 504775 0 7065708 Closely-held equity interests Financial derivatives UNF CUSTODIAL INVESTMENTS 12103652 F 12103652 BENEFICIAL INTEREST 3602282 3602282 0 X 4788177 465094 513041 259574 1237709 3550468 0 0 3550468 4943883 517803 162288 680091 4263792 0 0 4263792 Schedule D, Part V, Line 4 Intended uses of endowment funds THE 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) footnote THE 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 2025 AND 2024, 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 990 Change in Beneficial Interest - 97286 Reclass of COGS - 162288 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Reclass of COGS - 162288 X true true X X false false false false false false false false false SHELLEY ZABOROWSKI EXECUTIVE DIRECTOR 180906 0 0 0 5697 0 15133 0 27264 0 229000 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees COUNTRY 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 I COMPENSATION INFORMATION THE 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. Form 990, Part VI, Line 11b Review of form 990 by governing body THE 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 policy ANNUAL 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 official ALTHOUGH 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 public THE 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 Revenue Programming Services - Total Revenue: 37389, Related or Exempt Function Revenue: 37389, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees CONTRACTED SERVICES - Total Expense: 2156469, Program Service Expense: 1672173, Management and General Expenses: 484296, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN BENEFICIAL INTEREST - 97286; Total - 97286;