(A) A judge shall publicly report the amount or value of the following, unless, with respect to subparagraphs (1), (2), and (3) below, the amount or value of such items, alone or in the aggregate with other items received from the same source in the same calendar year, does not exceed $100 in the case of compensation, a gift, bequest, benefit, or other thing of value or does not exceed $1000 in the case of a loan:

   (1) compensation received for extrajudicial activities as permitted by Rule 3.12;

   (2) gifts and other things of value as permitted by Rule 3.13(C);

   (3) reimbursement of expenses and waiver of fees or charges permitted by Rule 3.14(A); and

   (4) regardless of amount, compensation, fees, honorariums, gratuities, gifts, or contributions received pursuant to Rule 3.16.

   (B) A judge shall publicly report information relating to:

   (1) real property in the judge's name or in which the judge has a direct ownership interest, except real estate valued at less than $1,000 and the judge's personal residential real estate ("personal residential real estate" refers to the judge's  principal and/or recreational dwelling-houses and adjacent land used for household or recreational purposes, such as lawns and gardens);

   (2) other financial interests and property held during the reporting period with a fair market value of $1,000 or more, except benefits offered by the State of Nebraska to its employees, including retirement plans, deferred compensation plans, health savings accounts, and flexible spending accounts, and household goods, personal automobiles, and other tangible personal property unless such property was held primarily for sale or exchange;

   (3) creditors to whom $1,000 or greater was owed or guaranteed by the judge or a member of the judge's family residing in the judge’s household,* except:

   (a) loans from a member of the judge's family*;

   (b) land contracts which have been recorded with the County Clerk or Register of Deeds; and

   (c) accounts payable, debts arising out of retail installment transactions, and loans from lending institutions in their regular course of business, if such accounts, debts, and loans are made available on the same terms to similarly situated persons who are not judges.

   (C) When public reporting is required by paragraph (A), a judge shall report the amount or value received; the date, place, and nature of the activity for which the judge received any compensation; the description of any gift, loan, bequest, benefit, or other thing of value accepted; and the source of reimbursement of expenses or waiver or partial waiver of fees or charges.

   (D) The public report required by paragraphs (A) and (B) shall be made at least annually on the Judicial Financial Interest Statement at Appendix B herein.

   (E) Reports made in compliance with this Rule shall be filed no later than May 1 of each year. Such reports shall be created and filed as public documents through an electronic filing system provided by the Nebraska Supreme Court and will be publicly accessible in the Office of the Clerk of the Supreme Court.