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Nelnet Inc. – ‘10-K’ for 12/31/20 – ‘EX-101.PRE’

On:  Thursday, 2/25/21, at 4:59pm ET   ·   For:  12/31/20   ·   Accession #:  1258602-21-27   ·   File #:  1-31924

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/25/21  Nelnet Inc.                       10-K       12/31/20  132:27M

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   3.21M 
 2: EX-21.1     Subsidiaries List                                   HTML     88K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     35K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     39K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     39K 
 6: EX-32       Certification -- §906 - SOA'02                      HTML     37K 
13: R1          Cover                                               HTML    103K 
14: R2          Consolidated Balance Sheets                         HTML    139K 
15: R3          Consolidated Balance Sheets (Parentheticals)        HTML     61K 
16: R4          Consolidated Statements of Income                   HTML    130K 
17: R5          Consolidated Statements of Comprehensive Income     HTML     75K 
18: R6          Consolidated Statements of Shareholders' Equity     HTML    137K 
19: R7          Consolidated Statements of Shareholders' Equity     HTML     38K 
                (Parentheticals)                                                 
20: R8          Consolidated Statements of Cash Flows               HTML    198K 
21: R9          Consolidated Statements of Cash Flows               HTML     36K 
                (Parenthetical)                                                  
22: R10         Description of Business                             HTML     57K 
23: R11         Recent Developments - ALLO Recapitalization         HTML     53K 
24: R12         Summary of Significant Accounting Policies and      HTML    136K 
                Practices                                                        
25: R13         Loans Receivable and Allowance for Loan Losses      HTML    300K 
26: R14         Bonds and Notes Payable                             HTML    215K 
27: R15         Derivative Financial Instruments                    HTML     97K 
28: R16         Investments                                         HTML     97K 
29: R17         Business Combination                                HTML     61K 
30: R18         Intangible Assets                                   HTML     50K 
31: R19         Goodwill                                            HTML     53K 
32: R20         Property and Equipment                              HTML     69K 
33: R21         Shareholders' Equity                                HTML     45K 
34: R22         Earnings per Common Share                           HTML     59K 
35: R23         Income Taxes                                        HTML    106K 
36: R24         Segment Reporting                                   HTML    388K 
37: R25         Disaggregated Revenue and Deferred Revenue          HTML    136K 
38: R26         Major Customer                                      HTML     41K 
39: R27         Leases                                              HTML     63K 
40: R28         Defined Contribution Benefit Plan                   HTML     40K 
41: R29         Stock Based Compensation Plans                      HTML     59K 
42: R30         Related Parties                                     HTML     64K 
43: R31         Fair Value                                          HTML    127K 
44: R32         Legal Proceedings                                   HTML     38K 
45: R33         Quarterly Financial Information (Unaudited)         HTML    116K 
46: R34         Condensed Parent Company Financial Statements       HTML    176K 
47: R35         Summary of Significant Accounting Policies and      HTML    193K 
                Practices (Policies)                                             
48: R36         Recent Developments - ALLO Recapitalization         HTML     56K 
                (Tables)                                                         
49: R37         Summary of Significant Accounting Policies and      HTML     81K 
                Practices (Tables)                                               
50: R38         Loans Receivable and Allowance for Loan Losses      HTML    317K 
                (Tables)                                                         
51: R39         Bonds and Notes payable (Tables)                    HTML    209K 
52: R40         Derivative Financial Instruments (Tables)           HTML     92K 
53: R41         Investments (Tables)                                HTML     93K 
54: R42         Business Combination (Tables)                       HTML     53K 
55: R43         Intangible Assets (Tables)                          HTML     53K 
56: R44         Goodwill (Tables)                                   HTML     54K 
57: R45         Property and Equipment (Tables)                     HTML     65K 
58: R46         Shareholders' Equity (Tables)                       HTML     42K 
59: R47         Earnings per Common Share (Tables)                  HTML     56K 
60: R48         Income Taxes (Tables)                               HTML    106K 
61: R49         Segment Reporting (Tables)                          HTML    378K 
62: R50         Disaggregated Revenue and Deferred Revenue          HTML    122K 
                (Tables)                                                         
63: R51         Leases (Tables)                                     HTML     69K 
64: R52         Stock Based Compensation Plans (Tables)             HTML     60K 
65: R53         Fair Value (Tables)                                 HTML    123K 
66: R54         Quarterly Financial Information (Unaudited)         HTML    116K 
                (Tables)                                                         
67: R55         Condensed Parent Company Financial Statements       HTML    178K 
                (Tables)                                                         
68: R56         Recent Developments - ALLO Recapitalization         HTML     64K 
                (Details)                                                        
69: R57         Recent Developments - ALLO Recapitalization -       HTML     66K 
                Schedule of Assets and Liabilities Deconsolidated                
                (Details)                                                        
70: R58         Recent Developments - ALLO Recapitalization -       HTML     53K 
                Schedule of Recapitalization (Details)                           
71: R59         Summary of Significant Accounting Policies and      HTML     55K 
                Practices - Variable Interest Entities (Details)                 
72: R60         Summary of Significant Accounting Policies and      HTML     38K 
                Practices - Noncontrolling Interest (Details)                    
73: R61         Summary of Significant Accounting Policies and      HTML     39K 
                Practices - Loans Receivable (Details)                           
74: R62         Summary of Significant Accounting Policies and      HTML     36K 
                Practices - Cash and Cash Equivalents and                        
                Statement of Cash Flows (Details)                                
75: R63         Summary of Significant Accounting Policies and      HTML     44K 
                Practices - Revenue Recognition (Details)                        
76: R64         Summary of Significant Accounting Policies and      HTML     39K 
                Practices - Compensation Expense for Stock Based                 
                Awards (Details)                                                 
77: R65         Summary of Significant Accounting Policies and      HTML     61K 
                Practices - Accounting Standards Adopted in 2020                 
                (Details)                                                        
78: R66         Summary of Significant Accounting Policies and      HTML     62K 
                Practices - Schedule of ASC 326 Adjustments                      
                (Details)                                                        
79: R67         Summary of Significant Accounting Policies and      HTML     51K 
                Practices - Loans Receivable (Details)                           
80: R68         Loans Receivable and Allowance for Loan Losses -    HTML     80K 
                Loans Receivable (Details)                                       
81: R69         Loans Receivable and Allowance for Loan Losses -    HTML    102K 
                Activity in the Allowance for Loan Losses                        
                (Details)                                                        
82: R70         Loans Receivable and Allowance for Loan Losses -    HTML    140K 
                Student Loan Status and Delinquency (Details)                    
83: R71         Loans Receivable and Allowance for Loan Losses -    HTML    137K 
                Loan Receivables and Credit Quality (Details)                    
84: R72         Bonds and Notes Payable - Outstanding Debt          HTML     89K 
                Obligations (Details)                                            
85: R73         Bonds and Notes Payable - Outstanding Lines of      HTML     52K 
                Credit (Details)                                                 
86: R74         Bonds and Notes Payable - Schedule of Asset-Backed  HTML    209K 
                Securitizations (Details)                                        
87: R75         Bonds and Notes Payable - Narrative (Details)       HTML    104K 
88: R76         Bonds and Notes Payable - Maturity of long-term     HTML     55K 
                debt (Details)                                                   
89: R77         Bonds and Notes Payable - Debt Repurchases          HTML     40K 
                (Details)                                                        
90: R78         Derivative Financial Instruments - Basis Swaps      HTML     73K 
                (Details)                                                        
91: R79         Derivative Financial Instruments - Interest Rate    HTML     63K 
                Swaps, Floor Income Hedge (Details)                              
92: R80         Derivative Financial Instruments - Income           HTML     54K 
                Statement Impact (Details)                                       
93: R81         Investments (Details)                               HTML    149K 
94: R82         Business Combination - Narrative (Details)          HTML     81K 
95: R83         Business Combination - Schedule of Assets Acquired  HTML     72K 
                at Fair Value (Details)                                          
96: R84         Intangible Assets - Schedule of Intangible Assets   HTML     49K 
                (Details)                                                        
97: R85         Intangible Assets - Schedule of Intangible Assets   HTML     54K 
                Future Amortization Expense (Details)                            
98: R86         Goodwill - Schedule of Goodwill (Details)           HTML     57K 
99: R87         Property and Equipment (Details)                    HTML    135K 
100: R88         Shareholders' Equity - Classes of Common Stock      HTML     44K  
                (Details)                                                        
101: R89         Shareholders' Equity - Schedule of Stock            HTML     44K  
                Repurchases (Details)                                            
102: R90         Earnings per Common Share (Details)                 HTML     64K  
103: R91         Income Taxes - Narrative (Details)                  HTML     51K  
104: R92         Income Taxes - Schedule of Unrecognized Tax         HTML     49K  
                Benefits (Details)                                               
105: R93         Income Taxes - Schedule of Provision for Income     HTML     66K  
                Tax Expense (Details)                                            
106: R94         Income Taxes - Schedule of Effective Income Tax     HTML     52K  
                Rate Reconciliation (Details)                                    
107: R95         Income Taxes - Schedule of Deferred Tax Assets and  HTML     84K  
                Liabilities (Details)                                            
108: R96         Segment Reporting (Details)                         HTML    363K  
109: R97         Disaggregated Revenue and Deferred Revenue -        HTML    106K  
                Schedule of Disaggregation of Revenue (Details)                  
110: R98         Disaggregated Revenue and Deferred Revenue -        HTML     61K  
                Schedule of Other Income by Component (Details)                  
111: R99         Disaggregated Revenue and Deferred Revenue -        HTML     64K  
                Schedule of Contract Liabilities from Contracts                  
                with Customers (Details)                                         
112: R100        Major Customer (Details)                            HTML     52K  
113: R101        Leases - Supplemental Balance Sheet Information     HTML     43K  
                Related to Leases (Details)                                      
114: R102        Leases - Lease Expense, Cash Flow Information,      HTML     46K  
                Weighted Average Remaining Lease Term, and                       
                Discount Rate (Details)                                          
115: R103        Leases - Lease Liability Maturity (Details)         HTML     54K  
116: R104        Leases - Future Minimum Lease Payments for          HTML     54K  
                Operating Leases (Details)                                       
117: R105        Defined Contribution Benefit Plan (Details)         HTML     51K  
118: R106        Stock Based Compensation Plans - Restricted Stock   HTML     76K  
                and Employee Share Purchase Plan (Details)                       
119: R107        Stock Based Compensation Plans - Non-employee       HTML     51K  
                Directors Compensation Plan (Details)                            
120: R108        Related Parties - Transactions with Union Bank and  HTML    208K  
                Trust Company (Details)                                          
121: R109        Related Parties - Transactions with Other Related   HTML    117K  
                Parties (Details)                                                
122: R110        Fair Value - Assets and Liabilities that are        HTML     58K  
                Measured at Fair Value (Details)                                 
123: R111        Fair Value - Fair Value of Financial Instruments    HTML     96K  
                (Details)                                                        
124: R112        Quarterly Financial Information (Unaudited)         HTML    107K  
                (Details)                                                        
125: R113        Condensed Parent Company Financial Statements -     HTML    111K  
                Condensed Parent Balance Sheets (Details)                        
126: R114        Condensed Parent Company Financial Statements -     HTML    101K  
                Condensed Parent Statements of Income (Details)                  
127: R115        Condensed Parent Company Financial Statements -     HTML     79K  
                Condensed Parent Statement of Comprehensive Income               
                (Details)                                                        
128: R116        Condensed Parent Company Financial Statements -     HTML    199K  
                Condensed Parent Statements of Cash Flows                        
                (Details)                                                        
130: XML         IDEA XML File -- Filing Summary                      XML    250K  
12: XML         XBRL Instance -- nni-20201231_htm                    XML   8.20M 
129: EXCEL       IDEA Workbook of Financial Reports                  XLSX    245K  
 8: EX-101.CAL  XBRL Calculations -- nni-20201231_cal                XML    508K 
 9: EX-101.DEF  XBRL Definitions -- nni-20201231_def                 XML   1.85M 
10: EX-101.LAB  XBRL Labels -- nni-20201231_lab                      XML   3.37M 
11: EX-101.PRE  XBRL Presentations -- nni-20201231_pre               XML   2.26M 
 7: EX-101.SCH  XBRL Schema -- nni-20201231                          XSD    421K 
131: JSON        XBRL Instance as JSON Data -- MetaLinks              712±  1.05M  
132: ZIP         XBRL Zipped Folder -- 0001258602-21-000027-xbrl      Zip   1.15M  


‘EX-101.PRE’   —   XBRL Presentations — nni-20201231_pre


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37 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/15/20  Nelnet Inc.                       8-K:1,9    12/10/20   14:1M
11/05/20  Nelnet Inc.                       10-Q        9/30/20   78:19M
10/02/20  Nelnet Inc.                       8-K:1,2,7,910/01/20   14:325K
 8/06/20  Nelnet Inc.                       10-Q        6/30/20   80:31M
 2/27/20  Nelnet Inc.                       10-K       12/31/19  136:31M
12/16/19  Nelnet Inc.                       8-K:1,2,9  12/16/19   14:1.8M
11/27/19  Nelnet Inc.                       8-K:1,9    11/25/19   15:1.3M
11/07/19  Nelnet Inc.                       10-Q        9/30/19   84:22M
 8/08/19  Nelnet Inc.                       10-Q        6/30/19   87:23M
 5/23/19  Nelnet Inc.                       8-K:5,9     5/23/19    3:476K
 5/17/19  Nelnet Inc.                       8-K:1,9     5/14/19    6:24M
 5/08/19  Nelnet Inc.                       10-Q        3/31/19   80:14M
 2/27/19  Nelnet Inc.                       10-K       12/31/18  136:50M
11/08/18  Nelnet Inc.                       10-Q        9/30/18   92:19M
 5/24/18  Nelnet Inc.                       8-K:5,9     5/24/18    4:9.8M
 5/08/18  Nelnet Inc.                       10-Q        3/31/18   86:16M
 2/27/18  Nelnet Inc.                       10-K       12/31/17  134:48M
 5/08/17  Nelnet Inc.                       10-Q        3/31/17   69:15M
12/14/16  Nelnet Inc.                       8-K:1,2,9  12/12/16    3:1.2M
 5/05/16  Nelnet Inc.                       10-Q        3/31/16   69:14M
 2/25/16  Nelnet Inc.                       10-K       12/31/15  122:26M
 2/27/15  Nelnet Inc.                       10-K       12/31/14  130:40M
 9/02/14  Nelnet Inc.                       8-K:1,9     8/27/14    2:4.3M
 6/18/14  Nelnet Inc.                       8-K:1,9     6/12/14    2:608K
 5/28/14  Nelnet Inc.                       8-K:5,9     5/22/14    3:152K
 2/27/14  Nelnet Inc.                       10-K       12/31/13  116:36M
11/07/13  Nelnet Inc.                       10-Q        9/30/13   71:27M
 5/10/12  Nelnet Inc.                       10-Q        3/31/12   39:13M
 2/28/12  Nelnet Inc.                       10-K       12/31/11   46:21M
 5/10/11  Nelnet Inc.                       10-Q        3/31/11    8:5.4M                                   RDG Filings/FA
11/09/10  Nelnet Inc.                       10-Q        9/30/10    6:8.8M                                   RDG Filings/FA
 8/09/10  Nelnet Inc.                       10-Q        6/30/10    5:52M                                    RDG Filings/FA
 3/03/09  Nelnet Inc.                       10-K       12/31/08   14:2.8M                                   Bowne - BPC/FA
10/16/06  Nelnet Inc.                       8-K:1,2,9  10/16/06    9:126K                                   Stratus Fund Inc.
 2/10/05  Nelnet Inc.                       8-K:1,9     2/04/05    2:24K                                    Stratus Fund Inc.
11/24/03  Nelnet Inc.                       S-1/A                 12:2.2M                                   Donnelley … Solutions/FA
 9/25/03  Nelnet Inc.                       S-1/A                105:8.1M                                   Donnelley … Solutions/FA
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Filing Submission 0001258602-21-000027   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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