Nonprofit · EIN 23-7296165
SCHOOLS OF BANKING
Tax-exempt · LINCOLN, NE 68508
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $744,301 | $708,768 | $35,533 | $601,720 | $48,240 | $553,480 |
| December 31, 2024 | 990 | $646,683 | $634,392 | $12,291 | $591,941 | $73,994 | $517,947 |
| December 31, 2023 | 990 | $715,660 | $658,967 | $56,693 | $585,161 | $79,505 | $505,656 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,283
- Program service revenue
- $682,087
- Investment income
- $58,430
- Net gain from sales of assets
- $31,000
- Other revenue
- $1,501
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $166,103
- Other salaries and wages
- $64,972
- Salaries, compensation and benefits (total)
- $270,355
- Professional fundraising fees
- $0
- Travel
- $217,122
- Depreciation
- $16,788
- Program services (functional)
- $312,858
- Management and general (functional)
- $395,910
Balance sheet and other
- Total assets, start of year
- $591,941
- Total assets, end of year
- $601,720
- Total liabilities, end of year
- $48,240
- Net assets, end of year
- $553,480
- Land, buildings and equipment
- $47,478
- Net assets without donor restrictions
- $553,480
- Gross receipts
- $744,301
- Employees
- 2
- Volunteers
- 75
- Year formed
- 1965
- State of legal domicile
- NE
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RICHARD BAIER | PRESIDENT Trustee or director, Officer | 1 | $0 | $309,058 | $82,588 |
| DOUGLAS WAREHAM | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $338,426 | $42,687 |
| RON ARRIGO | BOARD MEMBER Trustee or director | 1 | $0 | $169,437 | $52,116 |
| BRENDA UNRUH | BOARD MEMBER Trustee or director | 1 | $0 | $146,599 | $27,082 |
| TAMI R LUTZI | EXECUTIVE DI Officer | 40 | $139,921 | $0 | $26,182 |
| JULIE HOWER | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| KENDAL KAY | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| MARK LINVILLE | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| TRAVIS SEARS | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RICHARD BAIER | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $294,880 | $78,541 |
| DOUGLAS WAREHAM | PRESIDENT Trustee or director, Officer | 1 | $0 | $298,994 | $53,367 |
| RONALD ARRIGO | BOARD MEMBER Trustee or director | 1 | $0 | $159,460 | $47,552 |
| BRENDA UNRUH | BOARD MEMBER Trustee or director | 1 | $0 | $136,925 | $34,496 |
| TAMI R LUTZI | EXECUTIVE DI Officer | 40 | $134,354 | $0 | $25,020 |
| JULIE HOWER | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| D GENE DIKEMAN II | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| BRAD KOEHN | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| MARK LINVILLE | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RICHARD BAIER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $331,546 | $43,586 |
| DOUGLAS WAREHAM | PRESIDENT Trustee or director, Officer | 1 | $0 | $285,249 | $40,446 |
| RONALD ARRIGO | BOARD MEMBER Trustee or director | 1 | $0 | $166,514 | $36,877 |
| BRENDA UNRUH | BOARD MEMBER Trustee or director | 1 | $0 | $132,650 | $24,449 |
| TAMI LUTZI | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $128,548 | $0 | $15,882 |
| LYDELL WOODBURY | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| BRADLEY KOEHN | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| GENE DIKEMAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| MARK SCHIFFERDECKER | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 233 S 13TH ST STE 700, LINCOLN, NE 68508-2029
- Principal officer (990 for 2025)
- TAMI R LUTZI, PO BOX 80008, LINCOLN, NE 68501
- Signed the 990
- TAMI R LUTZI, EXECUTIVE DIRECTOR
- Phone
- (402) 474-1555
- Website
- WWW.SCHOOLSOFBANKING.COM
- Return prepared by
- GRAFTON & ASSOCIATES PC
Mission
BANKING EDUCATIONAL SEMINARS
Program accomplishments
- CONDUCTED EIGHT FIVE-DAY, ONE THREE-DAY, AND ONE TWO-DAY SCHOOLS FOR A TOTAL OF 364 PARTICIPANTS. THESE SCHOOLS ARE EDUCATIONAL SEMINARS IN THE BANKING INDUSTRY.Expenses $312,858 · revenue $682,087
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7296165
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1977
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $601,720
- Income (IRS master file)
- $744,301
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $744,301 | $708,768 | $601,720 | XML |
| 990 | December 2024 | $646,683 | $634,392 | $591,941 | IRS |
| 990 | December 2023 | $715,660 | $658,967 | $585,161 | XML |
| 990 | December 2022 | $623,840 | $610,128 | $532,794 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7296165).
Questions about SCHOOLS OF BANKING
- What is the EIN of SCHOOLS OF BANKING?
- The employer identification number (EIN) of SCHOOLS OF BANKING is 23-7296165.
- Is SCHOOLS OF BANKING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
- Are donations to SCHOOLS OF BANKING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SCHOOLS OF BANKING file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SCHOOLS OF BANKING due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SCHOOLS OF BANKING last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SCHOOLS OF BANKING?
- The 990 for the year ended December 31, 2025 names TAMI R LUTZI.
- Who are the officers and directors of SCHOOLS OF BANKING?
- The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization.
- How much revenue does SCHOOLS OF BANKING have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $744,301, expenses of $708,768 and total assets of $601,720 at year end.
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