Association of Students of the University of Nebraska
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO ACT AS THE SUPREME STUDENT GOVERNING BODY IN THE REGULATION AND COORDINATION OF ALL PHASES OF STUDENT SELF-GOVERNMENT AND TO SERVE AS AN AGENCY THROUGH WHICH RELATIONSHIPS BETWEEN THE ADMINISTRATION, FACULTY, AND THE STUDENTS AND BETWEEN THE GENERAL PUBLIC AND STUDENTS MAY BE MAINTAINED.
- Income
- $679,574
- Spending
- $828,155
- Spent on programs
- 81%
- Reserves
- 4.8 months of spending
- Largest source of income
- fees for its services, 77%
- Employees
- 0
- Volunteers
- 38
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 47 out of 100.
Reserves
20 of 35Spendable reserves would cover 4.8 months of spending.
Debt
2 of 20It owes 90% of what it owns.
Living within its means
0 of 15Spending exceeded income by 22% of income.
Income trend
10 of 15Income fell 2% on the year before.
Spending floor
15 of 1581% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 75 out of 100.
Independent board
25 of 2537 of 37 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $668,516 spent. (1) THE ASSOCIATION OF STUDENTS OF THE UNIVERSITY OF NEBRASKA LINCOLN, AS THE STUDENT GOVERNING BODY FOR STUDENTS ATTENDING THE UNIVERSITY OF NEBRASKA LINCOLN, RECEIVES AN ANNUAL PER CAPITA BUDGET ALLOWANCE FROM STUDENTS FEES IN ORDER TO OPERATE. OTHER INCOME IS INCIDENTAL AND A SMALL AMOUNT OF THE ANNUAL BUDGET. OFFICE SPACE IS RENT FREE IN THE NEBRASKA UNION. A FAIR MARKET VALUE OF $22,660.00 BASED UPON 2060 SQUARE FEET OF SPACE AT $11.00 PER SQUARE FOOT. (2) STUDENTS LEGAL SERVICES ARE FUNDED COMPLETELY BY STUDENT FEES. THIS SERVICE PROVIDES FREE LEGAL COUNSEL FOR ANY CURRENTLY ENROLLED UNL STUDENTS. THIS OFFICE IS STAFFED BY ATTORNEYS TO PROVIDE FREE LEGAL ADVICE AND COURT REPRESENTATION IN CIVIL AND CRIMINAL AREAS OF LAW THAT COMMONLY CONCERN STUDENTS. (3) NU ON WHEELS IS A PROGRAM THAT PROVIDES A SAFE CAB RIDE HOME IN A DANGEROUS OR EMERGENCY SITUATION. (4) ASUN PROVIDES FUNDING FOR HOMECOMING EVENTS AS WELL AS STUDENTS ELECTIONS. (5) ASUN SERVES AS A SPONSOR FOR "THE BIG EVENT" WHICH AIMS TO GIVE BACK TO LOCAL COMMUNITIES THROUGH ONE LARGE DAY OF SERVICE BY UNL STUDENTS, FACULTY, AND STAFF. THIS EVENT IS BASED ON CORE VALUES OF SERVICE AND UNITY. THE BIG EVENT VIEWS SERVICE BROADLY TO ENCOMPASS THE NEEDS OF THE COMMUNITY WITHOUT RESPECT TO SOCIOECONOMIC STATUS. (6) ASUN DOES NOT SOLICIT PRIVATE CHARITABLE DONATIONS. (7) ASUN HAS NOT ATTEMPTED TO INFLUENCE ANY NATIONAL LEGISLATION, NOR HAS IT PARTICIPATED IN ANY POLITICAL CAMPAIGNS.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 1973.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.