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The remaining 2,340 shares of Class B Common Stock were transferred to an adult son of the reporting person. Prior to the termination of the trust, the number of Class B Common Stock held by the trust reflected an annuity distribution from the trust to the reporting person's spouse of 3,020 shares on May 12, 2025."}],"balance_after":0,"source":{"system":"sec-edgar","filing":"0001008886-25-000230","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":9,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888625000230/form4.xml","form_type":"4"}},{"id":1079013,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2025-07-30T18:47:50.000Z","date":"2025-07-28","kind":"gift","planned":false,"acquired":true,"shares":5025,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F5","text":"Represents the transfer of shares upon the termination of a separate Michael S. Dunlap Grantor Retained Annuity Trust dated May 12, 2020 pursuant to its terms. 13,399 shares of Class B Common Stock were transferred to the trusts described in footnotes (2) through (4) above. The remaining 1,675 shares of Class B Common Stock were transferred to an adult son of the reporting person. Prior to the termination of the trust, the number of Class B Common Stock held by the trust reflected an annuity distribution from the trust to the reporting person of 3,043 shares on May 12, 2025."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F4","text":"Shares held by a separate 2020 Post-Annuity Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":9842,"source":{"system":"sec-edgar","filing":"0001008886-25-000230","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":8,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888625000230/form4.xml","form_type":"4"}},{"id":1079012,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2025-07-30T18:47:50.000Z","date":"2025-07-28","kind":"gift","planned":false,"acquired":true,"shares":5025,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F5","text":"Represents the transfer of shares upon the termination of a separate Michael S. Dunlap Grantor Retained Annuity Trust dated May 12, 2020 pursuant to its terms. 13,399 shares of Class B Common Stock were transferred to the trusts described in footnotes (2) through (4) above. The remaining 1,675 shares of Class B Common Stock were transferred to an adult son of the reporting person. Prior to the termination of the trust, the number of Class B Common Stock held by the trust reflected an annuity distribution from the trust to the reporting person of 3,043 shares on May 12, 2025."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F3","text":"Shares held by a separate 2020 Post-Annuity Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":9843,"source":{"system":"sec-edgar","filing":"0001008886-25-000230","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":7,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888625000230/form4.xml","form_type":"4"}},{"id":1079011,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2025-07-30T18:47:50.000Z","date":"2025-07-28","kind":"gift","planned":false,"acquired":true,"shares":3349,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F5","text":"Represents the transfer of shares upon the termination of a separate Michael S. Dunlap Grantor Retained Annuity Trust dated May 12, 2020 pursuant to its terms. 13,399 shares of Class B Common Stock were transferred to the trusts described in footnotes (2) through (4) above. The remaining 1,675 shares of Class B Common Stock were transferred to an adult son of the reporting person. Prior to the termination of the trust, the number of Class B Common Stock held by the trust reflected an annuity distribution from the trust to the reporting person of 3,043 shares on May 12, 2025."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F2","text":"Shares held by a 2020 Post-Annuity Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":6561,"source":{"system":"sec-edgar","filing":"0001008886-25-000230","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":6,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888625000230/form4.xml","form_type":"4"}},{"id":1079010,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2025-07-30T18:47:50.000Z","date":"2025-07-28","kind":"gift","planned":false,"acquired":false,"shares":15074,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By GRAT"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F5","text":"Represents the transfer of shares upon the termination of a separate Michael S. Dunlap Grantor Retained Annuity Trust dated May 12, 2020 pursuant to its terms. 13,399 shares of Class B Common Stock were transferred to the trusts described in footnotes (2) through (4) above. The remaining 1,675 shares of Class B Common Stock were transferred to an adult son of the reporting person. Prior to the termination of the trust, the number of Class B Common Stock held by the trust reflected an annuity distribution from the trust to the reporting person of 3,043 shares on May 12, 2025."}],"balance_after":0,"source":{"system":"sec-edgar","filing":"0001008886-25-000230","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":5,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888625000230/form4.xml","form_type":"4"}},{"id":1079009,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2025-07-30T18:47:50.000Z","date":"2025-07-28","kind":"gift","planned":false,"acquired":true,"shares":4817,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"Represents the transfer of shares upon the termination of a Michael S. Dunlap Grantor Retained Annuity Trust dated May 12, 2020 pursuant to its terms. 12,847 shares of Class B Common Stock were transferred to the trusts described in footnotes (2) through (4) below. The remaining 1,606 shares of Class B Common Stock were transferred to an adult son of the reporting person. Prior to the termination of the trust, the number of Class B Common Stock held by the trust reflected an annuity distribution from the trust to the reporting person of 2,206 shares on May 12, 2025."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F4","text":"Shares held by a separate 2020 Post-Annuity Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":4817,"source":{"system":"sec-edgar","filing":"0001008886-25-000230","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":4,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888625000230/form4.xml","form_type":"4"}},{"id":1079008,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2025-07-30T18:47:50.000Z","date":"2025-07-28","kind":"gift","planned":false,"acquired":true,"shares":4818,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"Represents the transfer of shares upon the termination of a Michael S. Dunlap Grantor Retained Annuity Trust dated May 12, 2020 pursuant to its terms. 12,847 shares of Class B Common Stock were transferred to the trusts described in footnotes (2) through (4) below. The remaining 1,606 shares of Class B Common Stock were transferred to an adult son of the reporting person. Prior to the termination of the trust, the number of Class B Common Stock held by the trust reflected an annuity distribution from the trust to the reporting person of 2,206 shares on May 12, 2025."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F3","text":"Shares held by a separate 2020 Post-Annuity Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":4818,"source":{"system":"sec-edgar","filing":"0001008886-25-000230","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":3,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888625000230/form4.xml","form_type":"4"}},{"id":1079007,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2025-07-30T18:47:50.000Z","date":"2025-07-28","kind":"gift","planned":false,"acquired":true,"shares":3212,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"Represents the transfer of shares upon the termination of a Michael S. Dunlap Grantor Retained Annuity Trust dated May 12, 2020 pursuant to its terms. 12,847 shares of Class B Common Stock were transferred to the trusts described in footnotes (2) through (4) below. The remaining 1,606 shares of Class B Common Stock were transferred to an adult son of the reporting person. Prior to the termination of the trust, the number of Class B Common Stock held by the trust reflected an annuity distribution from the trust to the reporting person of 2,206 shares on May 12, 2025."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F2","text":"Shares held by a 2020 Post-Annuity Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":3212,"source":{"system":"sec-edgar","filing":"0001008886-25-000230","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":2,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888625000230/form4.xml","form_type":"4"}},{"id":1079006,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2025-07-30T18:47:50.000Z","date":"2025-07-28","kind":"gift","planned":false,"acquired":false,"shares":14453,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By GRAT"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"Represents the transfer of shares upon the termination of a Michael S. Dunlap Grantor Retained Annuity Trust dated May 12, 2020 pursuant to its terms. 12,847 shares of Class B Common Stock were transferred to the trusts described in footnotes (2) through (4) below. The remaining 1,606 shares of Class B Common Stock were transferred to an adult son of the reporting person. Prior to the termination of the trust, the number of Class B Common Stock held by the trust reflected an annuity distribution from the trust to the reporting person of 2,206 shares on May 12, 2025."}],"balance_after":0,"source":{"system":"sec-edgar","filing":"0001008886-25-000230","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888625000230/form4.xml","form_type":"4"}},{"id":1361572,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2024-11-18T16:40:11.000Z","date":"2024-11-14","kind":"gift","planned":false,"acquired":false,"shares":20410,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F5","text":"Represents the transfer of shares pursuant to the terms of a 2015 post annuity irrevocable trust to the beneficiary of the trust, who is an adult son of the reporting person."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F6","text":"Shares held by the 2015 post annuity irrevocable trust discussed in footnote (5) above. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":44773,"source":{"system":"sec-edgar","filing":"0001008886-24-000319","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":3,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888624000319/form4.xml","form_type":"4"}},{"id":1361571,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2024-11-18T16:40:11.000Z","date":"2024-11-14","kind":"gift","planned":false,"acquired":false,"shares":21110,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F3","text":"Represents the transfer of shares pursuant to the terms of a 2015 post annuity irrevocable trust to the beneficiary of the trust, who is an adult son of the reporting person."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F4","text":"Shares held by the 2015 post annuity irrevocable trust discussed in footnote (3) above. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":46329,"source":{"system":"sec-edgar","filing":"0001008886-24-000319","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":2,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888624000319/form4.xml","form_type":"4"}},{"id":1361570,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2024-11-18T16:40:11.000Z","date":"2024-11-14","kind":"gift","planned":false,"acquired":false,"shares":113392,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"Represents the transfer of shares pursuant to the terms of a Michael S. Dunlap 2011 Post Annuity Irrevocable Trust to the beneficiary of the trust, who is an adult son of the reporting person."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F2","text":"Shares held by the Michael S. Dunlap 2011 Post Annuity Irrevocable Trust discussed in footnote (1) above. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":240025,"source":{"system":"sec-edgar","filing":"0001008886-24-000319","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888624000319/form4.xml","form_type":"4"}},{"id":1417559,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2024-09-03T17:15:22.000Z","date":"2024-08-29","kind":"gift","planned":true,"acquired":false,"shares":35000,"price":0,"value":0.0,"ownership":{"direct":true},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"This gift to a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code was effected pursuant to a Rule 10b5-1 plan that was entered into by the reporting person on May 29, 2024."}],"balance_after":1417982,"source":{"system":"sec-edgar","filing":"0001008886-24-000290","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888624000290/form4.xml","form_type":"4"}},{"id":1780911,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2023-09-14T16:54:52.000Z","date":"2023-09-13","kind":"gift","planned":true,"acquired":true,"shares":173183,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F2","text":"Represents the transfer of shares upon the termination of the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003. 136 shares of Class A Common Stock and all 519,548 shares of Class B Common Stock were transferred to the trusts described in footnotes (3) through (5) below. The remaining 346,456 shares of Class A Common Stock were transferred to family members of the reporting person who do not share the reporting person's household."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F5","text":"Shares held by a separate Michael S. Dunlap 2023 Post Annuity Irrevocable Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":173183,"source":{"system":"sec-edgar","filing":"0001008886-23-000211","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":9,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000211/form4.xml","form_type":"4"}},{"id":1780910,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2023-09-14T16:54:52.000Z","date":"2023-09-13","kind":"gift","planned":true,"acquired":true,"shares":173183,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F2","text":"Represents the transfer of shares upon the termination of the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003. 136 shares of Class A Common Stock and all 519,548 shares of Class B Common Stock were transferred to the trusts described in footnotes (3) through (5) below. The remaining 346,456 shares of Class A Common Stock were transferred to family members of the reporting person who do not share the reporting person's household."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F4","text":"Shares held by a separate Michael S. Dunlap 2023 Post Annuity Irrevocable Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":173183,"source":{"system":"sec-edgar","filing":"0001008886-23-000211","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":8,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000211/form4.xml","form_type":"4"}},{"id":1780909,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2023-09-14T16:54:52.000Z","date":"2023-09-13","kind":"gift","planned":true,"acquired":true,"shares":173182,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F2","text":"Represents the transfer of shares upon the termination of the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003. 136 shares of Class A Common Stock and all 519,548 shares of Class B Common Stock were transferred to the trusts described in footnotes (3) through (5) below. The remaining 346,456 shares of Class A Common Stock were transferred to family members of the reporting person who do not share the reporting person's household."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F3","text":"Shares held by a Michael S. Dunlap 2023 Post Annuity Irrevocable Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":173182,"source":{"system":"sec-edgar","filing":"0001008886-23-000211","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":7,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000211/form4.xml","form_type":"4"}},{"id":1780908,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2023-09-14T16:54:52.000Z","date":"2023-09-13","kind":"gift","planned":true,"acquired":false,"shares":519548,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By GRAT"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F2","text":"Represents the transfer of shares upon the termination of the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003. 136 shares of Class A Common Stock and all 519,548 shares of Class B Common Stock were transferred to the trusts described in footnotes (3) through (5) below. 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Dunlap Grantor Retained Annuity Trust dated August 28, 2003. 136 shares of Class A Common Stock and all 519,548 shares of Class B Common Stock were transferred to the trusts described in footnotes (3) through (5) below. The remaining 346,456 shares of Class A Common Stock were transferred to family members of the reporting person who do not share the reporting person's household."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F5","text":"Shares held by a separate Michael S. Dunlap 2023 Post Annuity Irrevocable Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":45,"source":{"system":"sec-edgar","filing":"0001008886-23-000211","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":5,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000211/form4.xml","form_type":"4"}},{"id":1780906,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2023-09-14T16:54:52.000Z","date":"2023-09-13","kind":"gift","planned":true,"acquired":true,"shares":45,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F2","text":"Represents the transfer of shares upon the termination of the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003. 136 shares of Class A Common Stock and all 519,548 shares of Class B Common Stock were transferred to the trusts described in footnotes (3) through (5) below. The remaining 346,456 shares of Class A Common Stock were transferred to family members of the reporting person who do not share the reporting person's household."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F4","text":"Shares held by a separate Michael S. Dunlap 2023 Post Annuity Irrevocable Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":45,"source":{"system":"sec-edgar","filing":"0001008886-23-000211","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":4,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000211/form4.xml","form_type":"4"}},{"id":1780905,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2023-09-14T16:54:52.000Z","date":"2023-09-13","kind":"gift","planned":true,"acquired":true,"shares":46,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F2","text":"Represents the transfer of shares upon the termination of the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003. 136 shares of Class A Common Stock and all 519,548 shares of Class B Common Stock were transferred to the trusts described in footnotes (3) through (5) below. The remaining 346,456 shares of Class A Common Stock were transferred to family members of the reporting person who do not share the reporting person's household."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F3","text":"Shares held by a Michael S. Dunlap 2023 Post Annuity Irrevocable Trust, of which an adult son of the reporting person is the beneficiary. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":46,"source":{"system":"sec-edgar","filing":"0001008886-23-000211","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":3,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000211/form4.xml","form_type":"4"}},{"id":1780904,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2023-09-14T16:54:52.000Z","date":"2023-09-13","kind":"gift","planned":true,"acquired":false,"shares":346592,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By GRAT"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F2","text":"Represents the transfer of shares upon the termination of the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003. 136 shares of Class A Common Stock and all 519,548 shares of Class B Common Stock were transferred to the trusts described in footnotes (3) through (5) below. The remaining 346,456 shares of Class A Common Stock were transferred to family members of the reporting person who do not share the reporting person's household."}],"balance_after":0,"source":{"system":"sec-edgar","filing":"0001008886-23-000211","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":2,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000211/form4.xml","form_type":"4"}},{"id":1780903,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2023-09-14T16:54:52.000Z","date":"2023-09-12","kind":"gift","planned":true,"acquired":false,"shares":40000,"price":0,"value":0.0,"ownership":{"direct":true},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"This gift to a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code was effected pursuant to a Rule 10b5-1 plan that was entered into by the reporting person on June 7, 2023."}],"balance_after":1452982,"source":{"system":"sec-edgar","filing":"0001008886-23-000211","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000211/form4.xml","form_type":"4"}},{"id":1795119,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2023-08-28T16:52:37.000Z","date":"2023-08-24","kind":"other","planned":false,"acquired":true,"shares":346592,"ownership":{"direct":true},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"On August 24, 2023, for estate planning purposes, the reporting person transferred 346,592 shares of Class A Common Stock to the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003 (the \"2003 GRAT\") in exchange for 346,592 shares of Class B Common Stock from the 2003 GRAT."},{"field":"price","element":"transactionPricePerShare","label":"F1","text":"On August 24, 2023, for estate planning purposes, the reporting person transferred 346,592 shares of Class A Common Stock to the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003 (the \"2003 GRAT\") in exchange for 346,592 shares of Class B Common Stock from the 2003 GRAT."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F3","text":"Includes shares distributed to the reporting person by grantor retained annuity trusts as discussed in footnote (2) above and footnotes (7) through (12) below."}],"balance_after":523546,"source":{"system":"sec-edgar","filing":"0001008886-23-000205","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":4,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000205/form4.xml","form_type":"4"}},{"id":1795118,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2023-08-28T16:52:37.000Z","date":"2023-08-24","kind":"other","planned":false,"acquired":false,"shares":346592,"ownership":{"direct":false,"nature":"By GRAT"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"On August 24, 2023, for estate planning purposes, the reporting person transferred 346,592 shares of Class A Common Stock to the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003 (the \"2003 GRAT\") in exchange for 346,592 shares of Class B Common Stock from the 2003 GRAT."},{"field":"price","element":"transactionPricePerShare","label":"F1","text":"On August 24, 2023, for estate planning purposes, the reporting person transferred 346,592 shares of Class A Common Stock to the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003 (the \"2003 GRAT\") in exchange for 346,592 shares of Class B Common Stock from the 2003 GRAT."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F2","text":"Shares held by the 2003 GRAT, which reflect an annuity distribution from the trust to the reporting person of 4,030 shares of Class B Common Stock on August 28, 2023. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":519548,"source":{"system":"sec-edgar","filing":"0001008886-23-000205","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":3,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000205/form4.xml","form_type":"4"}},{"id":1795117,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2023-08-28T16:52:37.000Z","date":"2023-08-24","kind":"other","planned":false,"acquired":true,"shares":346592,"ownership":{"direct":false,"nature":"By GRAT"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"On August 24, 2023, for estate planning purposes, the reporting person transferred 346,592 shares of Class A Common Stock to the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003 (the \"2003 GRAT\") in exchange for 346,592 shares of Class B Common Stock from the 2003 GRAT."},{"field":"price","element":"transactionPricePerShare","label":"F1","text":"On August 24, 2023, for estate planning purposes, the reporting person transferred 346,592 shares of Class A Common Stock to the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003 (the \"2003 GRAT\") in exchange for 346,592 shares of Class B Common Stock from the 2003 GRAT."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F2","text":"Shares held by the 2003 GRAT, which reflect an annuity distribution from the trust to the reporting person of 4,030 shares of Class B Common Stock on August 28, 2023. The reporting person continues to report beneficial ownership of all the shares held by the trust, but disclaims beneficial ownership of the shares held by the trust except to the extent of his pecuniary interest therein."}],"balance_after":346592,"source":{"system":"sec-edgar","filing":"0001008886-23-000205","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":2,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000205/form4.xml","form_type":"4"}},{"id":1795116,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2023-08-28T16:52:37.000Z","date":"2023-08-24","kind":"other","planned":false,"acquired":false,"shares":346592,"ownership":{"direct":true},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"On August 24, 2023, for estate planning purposes, the reporting person transferred 346,592 shares of Class A Common Stock to the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003 (the \"2003 GRAT\") in exchange for 346,592 shares of Class B Common Stock from the 2003 GRAT."},{"field":"price","element":"transactionPricePerShare","label":"F1","text":"On August 24, 2023, for estate planning purposes, the reporting person transferred 346,592 shares of Class A Common Stock to the Michael S. Dunlap Grantor Retained Annuity Trust dated August 28, 2003 (the \"2003 GRAT\") in exchange for 346,592 shares of Class B Common Stock from the 2003 GRAT."}],"balance_after":1492982,"source":{"system":"sec-edgar","filing":"0001008886-23-000205","document":"form4.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000100888623000205/form4.xml","form_type":"4"}},{"id":2077537,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2022-12-22T16:21:34.000Z","date":"2022-12-16","kind":"gift","acquired":false,"shares":40000,"price":0,"value":0.0,"ownership":{"direct":true},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"This gift to a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code was effected pursuant to a Rule 10b5-1 plan that was entered into by the reporting person on August 11, 2022."},{"field":"kind","element":"transactionCoding","label":"F2","text":"Rule 10b5-1, promulgated under the Securities Exchange Act of 1934, allows executives of a company who are not in possession of material non-public information to establish pre-arranged plans to buy, sell, or otherwise transfer a specified number of shares of such company's stock.  Once a plan is established, the executive does not retain or exercise any discretion over transfers of stock under the plan and the pre-planned transfers may be executed at later dates as set forth in the plan, without regard to any subsequent material non-public information related to the company that the executive may receive."}],"balance_after":1839574,"source":{"system":"sec-edgar","filing":"0001437749-22-029605","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774922029605/rdgdoc.xml","form_type":"4"}},{"id":2437584,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2022-01-11T16:26:04.000Z","date":"2021-12-30","kind":"gift","acquired":true,"shares":202208,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F8","text":"Shares held by a separate Michael S. 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Dunlap 2011 Post Annuity Irrevocable Trust, of which an adult son of the reporting person is the beneficiary."}],"balance_after":353417,"source":{"system":"sec-edgar","filing":"0001437749-22-000731","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":6,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774922000731/rdgdoc.xml","form_type":"4"}},{"id":2437582,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2022-01-11T16:26:04.000Z","date":"2021-12-30","kind":"gift","acquired":true,"shares":202208,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F6","text":"Shares held by a Michael S. Dunlap 2011 Post Annuity Irrevocable Trust, of which an adult son of the reporting person is the beneficiary."}],"balance_after":353417,"source":{"system":"sec-edgar","filing":"0001437749-22-000731","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":5,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774922000731/rdgdoc.xml","form_type":"4"}},{"id":2437581,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2022-01-11T16:26:04.000Z","date":"2021-12-30","kind":"gift","acquired":false,"shares":285907,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By GRAT"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F5","text":"Shares were held by a separate Michael S. Dunlap Grantor Retained Annuity Trust dated December 19, 2011.  In connection with the expiration of the term of the grantor retained annuity trust on December 19, 2021, a total of 285,907 shares were transferred on December 30, 2021 to trusts for the benefit of the reporting person's adult sons as discussed in footnotes (6) through (8) below.  A total of 11,321 shares were previously transferred to the reporting person in a final annuity distribution on December 20, 2021 and continue to be reported in this Form 4 as directly owned."}],"balance_after":0,"source":{"system":"sec-edgar","filing":"0001437749-22-000731","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":4,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774922000731/rdgdoc.xml","form_type":"4"}},{"id":2437580,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2022-01-11T16:26:04.000Z","date":"2021-12-30","kind":"gift","acquired":false,"shares":320716,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By GRAT"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F4","text":"Shares were held by a Michael S. Dunlap Grantor Retained Annuity Trust dated December 19, 2011.  In connection with the expiration of the term of the grantor retained annuity trust on December 19, 2021, a total of 320,716 shares were transferred on December 30, 2021 to trusts for the benefit of the reporting person's adult sons as discussed in footnotes (6) through (8) below.  A total of 25,086 shares were previously transferred to the reporting person in a final annuity distribution on December 20, 2021 and continue to be reported in this Form 4 as directly owned."}],"balance_after":0,"source":{"system":"sec-edgar","filing":"0001437749-22-000731","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":3,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774922000731/rdgdoc.xml","form_type":"4"}},{"id":2437579,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2022-01-11T16:26:04.000Z","date":"2021-12-21","kind":"gift","acquired":false,"shares":10000,"price":0,"value":0.0,"ownership":{"direct":true},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F2","text":"Rule 10b5-1, promulgated under the Securities Exchange Act of 1934, allows executives of a company who are not in possession of material non-public information to establish pre-arranged plans to buy, sell, or otherwise transfer a specified number of shares of such company's stock.  Once a plan is established, the executive does not retain or exercise any discretion over transfers of stock under the plan and the pre-planned transfers may be executed at later dates as set forth in the plan, without regard to any subsequent material non-public information related to the company that the executive may receive."},{"field":"kind","element":"transactionCoding","label":"F3","text":"This gift to a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code was effected pursuant to a Rule 10b5-1 plan that was entered into by the reporting person on November 16, 2021."}],"balance_after":1879574,"source":{"system":"sec-edgar","filing":"0001437749-22-000731","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":2,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774922000731/rdgdoc.xml","form_type":"4"}},{"id":2437578,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2022-01-11T16:26:04.000Z","date":"2021-12-14","kind":"gift","acquired":false,"shares":40000,"price":0,"value":0.0,"ownership":{"direct":true},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"This gift to a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code was effected pursuant to a Rule 10b5-1 plan that was entered into by the reporting person on August 10, 2021."},{"field":"kind","element":"transactionCoding","label":"F2","text":"Rule 10b5-1, promulgated under the Securities Exchange Act of 1934, allows executives of a company who are not in possession of material non-public information to establish pre-arranged plans to buy, sell, or otherwise transfer a specified number of shares of such company's stock.  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Once a plan is established, the executive does not retain or exercise any discretion over transfers of stock under the plan and the pre-planned transfers may be executed at later dates as set forth in the plan, without regard to any subsequent material non-public information related to the company that the executive may receive."}],"balance_after":1929574,"source":{"system":"sec-edgar","filing":"0001437749-21-014640","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774921014640/rdgdoc.xml","form_type":"4"}},{"id":2919915,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2021-01-05T16:16:49.000Z","date":"2020-10-30","kind":"gift","acquired":true,"shares":65183,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F10","text":"Shares held by a separate 2015 post annuity irrevocable trust, of which an adult son of the reporting person is the beneficiary."}],"balance_after":65183,"source":{"system":"sec-edgar","filing":"0001437749-21-000112","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":9,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774921000112/rdgdoc.xml","form_type":"4"}},{"id":2919914,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2021-01-05T16:16:49.000Z","date":"2020-10-30","kind":"gift","acquired":true,"shares":65183,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F9","text":"Shares held by a separate 2015 post annuity irrevocable trust, of which an adult son of the reporting person is the beneficiary."}],"balance_after":65183,"source":{"system":"sec-edgar","filing":"0001437749-21-000112","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":8,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774921000112/rdgdoc.xml","form_type":"4"}},{"id":2919913,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2021-01-05T16:16:49.000Z","date":"2020-10-30","kind":"gift","acquired":true,"shares":65183,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F8","text":"Shares held by a separate 2015 post annuity irrevocable trust, of which an adult son of the reporting person is the beneficiary."}],"balance_after":65183,"source":{"system":"sec-edgar","filing":"0001437749-21-000112","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":7,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774921000112/rdgdoc.xml","form_type":"4"}},{"id":2919912,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2021-01-05T16:16:49.000Z","date":"2020-10-30","kind":"gift","acquired":false,"shares":195549,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By GRAT"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F7","text":"Shares were held by a separate Grantor Retained Annuity Trust dated October 13, 2015.  In connection with the expiration of the term of such trust on October 16, 2020, a total of 195,549 shares were transferred on October 30, 2020 to trusts for the benefit of the reporting person's adult sons as discussed in footnotes (8) through (10) below.  Prior to such transfers, 52,105 shares were transferred to the reporting person's spouse in the final annuity distribution on October 16, 2020, and continue to be reported in this Form 4 as indirectly owned by the reporting person's spouse."}],"balance_after":0,"source":{"system":"sec-edgar","filing":"0001437749-21-000112","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":6,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774921000112/rdgdoc.xml","form_type":"4"}},{"id":2919911,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2021-01-05T16:16:49.000Z","date":"2020-10-30","kind":"gift","acquired":true,"shares":67439,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F6","text":"Shares held by a separate 2015 post annuity irrevocable trust, of which an adult son of the reporting person is the beneficiary."}],"balance_after":67439,"source":{"system":"sec-edgar","filing":"0001437749-21-000112","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":5,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774921000112/rdgdoc.xml","form_type":"4"}},{"id":2919910,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2021-01-05T16:16:49.000Z","date":"2020-10-30","kind":"gift","acquired":true,"shares":67439,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F5","text":"Shares held by a separate 2015 post annuity irrevocable trust, of which an adult son of the reporting person is the beneficiary."}],"balance_after":67439,"source":{"system":"sec-edgar","filing":"0001437749-21-000112","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":4,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774921000112/rdgdoc.xml","form_type":"4"}},{"id":2919909,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2021-01-05T16:16:49.000Z","date":"2020-10-30","kind":"gift","acquired":true,"shares":67439,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By trust"},"footnotes":[{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F4","text":"Shares held by a 2015 post annuity irrevocable trust, of which an adult son of the reporting person is the beneficiary."}],"balance_after":67439,"source":{"system":"sec-edgar","filing":"0001437749-21-000112","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":3,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774921000112/rdgdoc.xml","form_type":"4"}},{"id":2919908,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2021-01-05T16:16:49.000Z","date":"2020-10-30","kind":"gift","acquired":false,"shares":202317,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By GRAT"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F3","text":"Shares were held by a Grantor Retained Annuity Trust dated October 13, 2015.  In connection with the expiration of the term of such trust on October 16, 2020, a total of 202,317 shares were transferred on October 30, 2020 to trusts for the benefit of the reporting person's adult sons as discussed in footnotes (4) through (6) below.  Prior to such transfers, 73,878 shares were transferred to the reporting person's spouse in the final annuity distribution on October 16, 2020, and continue to be reported in this Form 4 as indirectly owned by the reporting person's spouse."}],"balance_after":0,"source":{"system":"sec-edgar","filing":"0001437749-21-000112","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":2,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774921000112/rdgdoc.xml","form_type":"4"}},{"id":2919907,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2021-01-05T16:16:49.000Z","date":"2020-09-15","kind":"gift","acquired":false,"shares":40000,"price":0,"value":0.0,"ownership":{"direct":true},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"This gift to a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code was effected pursuant to a Rule 10b5-1 plan that was entered into by the reporting person on August 13, 2020."},{"field":"kind","element":"transactionCoding","label":"F2","text":"Rule 10b5-1, promulgated under the Securities Exchange Act of 1934, allows executives of a company who are not in possession of material non-public information to establish pre-arranged plans to buy, sell, or otherwise transfer a specified number of shares of such company's stock.  Once a plan is established, the executive does not retain or exercise any discretion over transfers of stock under the plan and the pre-planned transfers may be executed at later dates as set forth in the plan, without regard to any subsequent material non-public information related to the company that the executive may receive."}],"balance_after":1969574,"source":{"system":"sec-edgar","filing":"0001437749-21-000112","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774921000112/rdgdoc.xml","form_type":"4"}},{"id":3148680,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2020-05-14T16:31:42.000Z","date":"2020-05-12","kind":"purchase","acquired":true,"shares":1347200,"price":44.57,"value":60044704.0,"ownership":{"direct":false,"nature":"By Dunlap Holdings, LLC"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"All of the shares of Class B common stock of the issuer underlying this transaction are and continue to be owned, without any change in the number thereof, by Dunlap Holdings, LLC, a family limited liability company which is controlled by the reporting person and his family.  This transaction reports the sales by the reporting person and his spouse of, in the aggregate, an 84.2% interest in Dunlap Holdings, LLC to the 2019 Dynasty Trusts referred to in footnotes (26) and (27) below, in exchange for promissory notes in the aggregate principal amount equal to a valuation of the transferred interests in Dunlap Holdings, LLC.  The reporting person continues to report beneficial ownership of all of the shares of the issuer held by Dunlap Holdings, LLC, but disclaims beneficial ownership of the shares of the issuer held by Dunlap Holdings, LLC except to the extent of his pecuniary interest therein."},{"field":"price","element":"transactionPricePerShare","label":"F2","text":"For a description of this transaction, see footnote (1) above.  For purposes of this filing, the reporting person is reporting in column 4 as the price of the securities the closing market price of shares of Class A common stock of the issuer on the date of the transaction."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F3","text":"Shares held by Dunlap Holdings, LLC, a family limited liability company which is controlled by the reporting person and his family.  The reporting person continues to report beneficial ownership of all the shares of the issuer held by Dunlap Holdings, LLC, but disclaims beneficial ownership of the shares of the issuer held by Dunlap Holdings, LLC except to the extent of his pecuniary interest therein."}],"balance_after":1600000,"source":{"system":"sec-edgar","filing":"0001437749-20-010771","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":2,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774920010771/rdgdoc.xml","form_type":"4"}},{"id":3148679,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2020-05-14T16:31:42.000Z","date":"2020-05-12","kind":"sale","acquired":false,"shares":1347200,"price":44.57,"value":60044704.0,"ownership":{"direct":false,"nature":"By Dunlap Holdings, LLC"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"All of the shares of Class B common stock of the issuer underlying this transaction are and continue to be owned, without any change in the number thereof, by Dunlap Holdings, LLC, a family limited liability company which is controlled by the reporting person and his family.  This transaction reports the sales by the reporting person and his spouse of, in the aggregate, an 84.2% interest in Dunlap Holdings, LLC to the 2019 Dynasty Trusts referred to in footnotes (26) and (27) below, in exchange for promissory notes in the aggregate principal amount equal to a valuation of the transferred interests in Dunlap Holdings, LLC.  The reporting person continues to report beneficial ownership of all of the shares of the issuer held by Dunlap Holdings, LLC, but disclaims beneficial ownership of the shares of the issuer held by Dunlap Holdings, LLC except to the extent of his pecuniary interest therein."},{"field":"price","element":"transactionPricePerShare","label":"F2","text":"For a description of this transaction, see footnote (1) above.  For purposes of this filing, the reporting person is reporting in column 4 as the price of the securities the closing market price of shares of Class A common stock of the issuer on the date of the transaction."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F3","text":"Shares held by Dunlap Holdings, LLC, a family limited liability company which is controlled by the reporting person and his family.  The reporting person continues to report beneficial ownership of all the shares of the issuer held by Dunlap Holdings, LLC, but disclaims beneficial ownership of the shares of the issuer held by Dunlap Holdings, LLC except to the extent of his pecuniary interest therein."}],"balance_after":1600000,"source":{"system":"sec-edgar","filing":"0001437749-20-010771","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774920010771/rdgdoc.xml","form_type":"4"}},{"id":3333756,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class A Common Stock","published_at":"2019-12-20T16:22:11.000Z","date":"2019-09-30","kind":"gift","acquired":false,"shares":40000,"price":0,"value":0.0,"ownership":{"direct":true},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"This gift was effected pursuant to a Rule 10b5-1 plan that was entered into by the reporting person on August 29, 2019."},{"field":"kind","element":"transactionCoding","label":"F2","text":"Rule 10b5-1, promulgated under the Securities Exchange Act of 1934, allows executives of a company who are not in possession of material non-public information to establish pre-arranged plans to buy, sell, or otherwise transfer a specified number of shares of such company's stock.  Once a plan is established, the executive does not retain or exercise any discretion over transfers of stock under the plan and the pre-planned transfers may be executed at later dates as set forth in the plan, without regard to any subsequent material non-public information related to the company that the executive may receive."}],"balance_after":2009574,"source":{"system":"sec-edgar","filing":"0001437749-19-024725","document":"rdgdoc.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1269797/000143774919024725/rdgdoc.xml","form_type":"4"}},{"id":3414869,"issuer":{"id":3982,"kind":"organization","name":"NELNET INC","symbol":"NNI"},"owners":[{"id":72257,"kind":"person","name":"DUNLAP MICHAEL S","position":1,"cik":"0001269797","reported_name":"DUNLAP MICHAEL S","relationship":{"director":true,"officer":true,"ten_percent_owner":true,"officer_title":"Executive Chairman of Board"}}],"security":"Class B Common Stock","published_at":"2019-09-13T16:05:42.000Z","date":"2019-09-06","kind":"gift","acquired":true,"shares":252480,"price":0,"value":0.0,"ownership":{"direct":false,"nature":"By Dunlap Holdings, LLC"},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F6","text":"All of the shares of the issuer underlying this transaction are and continue to be owned, without any change in the number thereof, by Dunlap Holdings, LLC, a family limited liability company which is controlled by the reporting person.  This transaction reports gifts by the reporting person and his spouse of, in the aggregate, a 15.78% interest, subject to possible future adjustment based on the final valuation of the interest, in Dunlap Holdings, LLC to the 2019 Dynasty Trusts referred to in footnotes (4) and (5) above.  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