Neb. Rev. Stat. § 28-372
Who has to report?
Any physician, psychologist, physician assistant, nurse, nursing assistant, other medical, developmental disability, or mental health professional, law enforcement personnel, caregiver or employee of a caregiver, operator or employee of a sheltered workshop, owner, operator, or employee of any facility licensed by the department, or human services professional or paraprofessional not including a member of the clergy. Any other person may report abuse.
When to report?
Any person required by statute to report that has reasonable cause to believe that a vulnerable adult has been subjected to abuse, neglect, or exploitation or observes such adult being subjected to conditions or circumstances which reasonably would result in abuse, neglect, or exploitation.
How to report?
Reports shall be made to the appropriate law enforcement agency or to the Department of Health and Human Services. Reports may be made by telephone.
Nebraska Adult Protective Services Hotline:
800-652-1999
http://dhhs.ne.gov/children_family_services/Pages/nea_aps_apsindex.aspx