2024-08-13T15:38:02-07:00 2024-03-31 990 2023-04-01 470575470 NEBRASKA MUNICIPAL POWER POOL NEBR 4024744759 8377 Glynoaks Drive Lincoln NE 68516 Jamie Johnson Director of Finance and Accounting 4024744759 2024-08-13 1 2023 2024-08-08 14:25:15Z Robert Poehling Executive Director 8377 Glynoaks Drive Lincoln NE 68516 8344899 0 X www.nmppenergy.org X 1975 NE Provides support to and coordination among organizations dedicated to supporting municipal utilities. X 9 9 61 0 0 0 288336 285437 1177811 257577 10454 515322 7062838 7007549 8539439 8065885 0 328794 0 0 752430 602300 0 0 0 7686886 7275141 8439316 8206235 100123 -140350 2220658 1554956 1457789 932437 762869 622519 X None 0 1 216110 0 67424 Nebraska Municipal Power Pool (NMPP) provided computer software programs and related training to nearly 200 communities prior to the sale of the PowerManager software package to a third party in April 2023. After the sale, the service was discontinued. See explanation on Attachment O for Part III, line 3. 342272 0 190153 NMPP provided electric distribution related services including completion of nearly 30 cost of service/rate design studies/financial plans and nearly 70 energy information reporting assistance reports. NMPP discontinued providing cost of service as of January 2024. The energy information reporting program, has been assigned to the Municipal Energy Agency of Nebraska (MEAN) effective February 2024. NMPP no longer provides these services as explained on Attachment O for Part III, Line 3. 328794 328794 29145 The NMPP Board of Directors awarded Energy Research and Development Fund (ERDF) grants to all NMPP members to stimulate local public interest in research and development and increase the awareness and practices of energy conservation. Upon distribution of the ERDF assets, the ERDF was dissolved as explained on Attachment O for Part III, Line 3. 0 0 0 887176 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 X 7 0 1 61 1 0 0 0 0 1 1 0 0 0 X 9 9 0 0 1 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X Jamie Johnson 4024744759 8377 Glynoaks Drive Lincoln NE 68516 X Robert Poehling Executive Director 3 X 387528 0 58152 Brad Hans Director of Wholesale Electric Operations 0 X 237136 0 56932 Jamie Johnson Director of Finance & Accounting 3 X 228745 0 23841 Tim Cerveny Manager of Assets & Utility Services 0 X 186607 0 51931 Chris Dibbern General Counsel 3 X 198086 0 39055 Michelle Lepin General Counsel 3 X 181996 0 51292 Sarah Jones Director of Corporate Services 4 X 185809 0 45198 Andrew Ross Director of Retail Utility Svcs & Member Relations 16 X 82980 0 21315 Jeremy Tarr Director 1 X 0 0 0 Chris Anderson Director 1 X 0 0 0 Tom Ourada Director 1 X 0 0 0 Andrew Devine Director 1 X 0 0 0 Tom Goulette Director 1 X 0 0 0 Bob Lockmon Director 1 X 0 0 0 Mike Palmer Director, President 1 X X 0 0 0 Edward Dunn Director, Vice President 1 X X 0 0 0 Randy Woldt Director, Secretary/Treasurer 1 X X 0 0 0 1688887 0 347716 21 0 1 0 0 0 256292 0 0 29145 0 0 285437 Computer software and support 541519 67424 67424 0 0 Electric Distribution Services 541900 190153 190153 0 0 0 0 0 0 257577 37173 0 0 37173 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 756890 0 278741 0 478149 478149 0 0 478149 0 0 0 0 0 0 0 0 0 0 0 0 1906 273 1633 1633 0 0 Reimbursed salary costs 900099 7005916 7005916 0 0 0 0 0 0 7005916 8065885 7265126 0 515322 X 328794 328794 0 0 0 0 0 0 198569 124106 74463 0 0 0 0 0 186903 116354 70549 0 48184 30057 18127 0 126483 78901 47582 0 42161 26300 15861 0 4804 0 4804 0 20883 0 20883 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17045 16788 257 0 500 0 500 0 276 276 0 0 0 0 0 0 33441 33441 0 0 145880 97740 48140 0 6853 6734 119 0 0 0 0 0 23215 11357 11858 0 0 0 0 0 0 0 0 0 3040 3040 0 0 0 0 0 0 Reimbursed salary costs 7005916 0 7005916 0 Loss on disposal of equipment 13288 13288 0 0 8206235 887176 7319059 0 544020 322782 290000 140000 0 0 984243 987017 0 0 0 0 0 0 10881 0 375186 105157 0 0 16328 0 0 0 0 0 0 0 0 0 0 0 2220658 1554956 870547 931797 0 0 587242 640 0 0 0 0 0 0 0 0 0 0 0 1457789 932437 X 463220 622519 299649 0 762869 622519 2220658 1554956 -140350 0 0 0 0 0 X 0 1 X 1 0 1 0 0 299649 29145 0 328794 0 0 0 279391 20258 0 0 0 0 299649 259959 19432 0 0 0 0 279391 240713 19246 0 0 0 0 259959 215575 25138 0 0 0 0 240713 0 0 1 0 0 1060242 0 0 0 273 273 1059969 0 7005916 7005916 8065885 1200592 0 0 0 273 273 1200319 0 7005916 7005916 8206235 Schedule D, Part V, Line 4 The NMPP Board of Directors awarded Energy Research and Development Fund (ERDF) grants to all NMPP Members to stimulate local public interest in research and development and increase the awareness and practices of energy conservation. Upon distribution of the ERDF assets, the ERDF was dissolved. Schedule D, Part XI, Line 2d Other consists of cost of goods sold which is reported as operating expenses within income from discontinued operations in the audit Schedule D, Part XI, Line 4b Other consists of payroll and benefits costs incurred by NMPP for employees assigned to the performance of management and administrative services for the other three entities. The reimbursement of these costs is reflected in the lines noted. See Schedule L, Part IV and Schedule O for further explanation. Schedule D, Part XII, Line 2d Other consists of cost of goods sold which is reported as operating expenses within income from discontinued operations in the audit Schedule D, Part XII, Line 4b Other consists of payroll and benefits costs incurred by NMPP for employees assigned to the performance of management and administrative services for the other three entities. The reimbursement of these costs is reflected in the lines noted. See Schedule L, Part IV and Schedule O for further explanation. 1 City of Glenwood Springs 101 W 8th Glenwood Springs CO 81601 846000589 Government 5361 Local Energy Project City of South Sioux City 1615 1st Ave South Sioux City NE 68776 476006363 Government 5585 Local Energy Project City of Scottsbluff 2525 Circle Dr Scottsbluff NE 69361 476006350 Government 5722 Local Energy Project Indianola Municipal Utilities 210 W 2nd Ave Indianola IA 50125 872657743 Government 8109 Local Energy Project City of North Platte 211 W 3rd St North Platte NE 69101 476006297 Government 8935 Local Energy Project Arkansas River Power Authority PO BOX 70 Lamar CO 810520070 840781108 Government 10471 Local energy project Lincoln Electric System 9445 Rokeby Rd Lincoln NE 685269788 470803080 Government 11759 Local Energy Project Hastings Utilities City of Hastings 2727 W 2nd St Suite 422 Hastings NE 68901 476006219 Government 12568 Local energy project City of Grand Island PO BOX 1968 Grand Island NE 688021968 476006205 Government 18137 Local Energy Project Municipal Energy Agency of Nebraska 8377 Glynoaks Dr Lincoln NE 68516 470641284 Government 18520 Local Energy Project 10 0 Schedule I, Part I, Line 2 NMPP awarded grants to Members to be used for a local project that increases the awareness and practices of energy conservation, local research or development project, local energy conservation project, or other local innovative energy project. The broad grant guidelines enable the grantee to utilize the funds in accordance with the guidelines and no reporting back to NMPP is required. The award to the Municipal Energy Agency of Nebraska (MEAN) provided funds for MEAN's energy efficiency program. NMPP confirmed the use with MEAN. 0 0 0 0 0 0 0 1 0 Robert Poehling Executive Director 366029 0 16963 0 4536 0 29522 0 28630 0 445680 0 0 0 Brad Hans Director of Wholesale Electric Operations 226368 0 10768 0 0 0 22083 0 34849 0 294068 0 0 0 Jamie Johnson Director of Finance & Accounting 219138 0 9607 0 0 0 20596 0 3245 0 252586 0 0 0 Tim Cerveny Manager of Assets & Utility Services 175673 0 10934 0 0 0 17355 0 34576 0 238538 0 0 0 Chris Dibbern General Counsel 159988 0 9609 0 28489 0 18016 0 21039 0 237141 0 0 0 Michelle Lepin General Counsel 171180 0 10816 0 0 0 17093 0 34199 0 233288 0 0 0 Sarah Jones Director of Corporate Services 177332 0 8477 0 0 0 17270 0 27928 0 231007 0 0 0 Schedule J, Part I, Line 3 In accordance with established policy, the compensation for the Executive Director is reviewed and established annually by the Joint Operating Committee which consists of officers of NMPP and the officers of the other three coalition entities. Position comparability data supplied to them by the Director of Corporate Services is reviewed and used to establish a pay range for the Executive Director position. The data is taken from independent local and national compensation and industry surveys as well as an independent compensation consultant. The annual compensation is then selected and approved within the established pay range. Schedule J, Part I, Line 7 NMPP's annual payroll budget includes discretionary recognition pay which may be awarded to employees based on performance. Written requests including the reason for the award must be approved by the Executive Director and are subject to an annual cap of 5% of an employee's earnings. All staff of NMPP Perform Mngt Admin Op Services 7005916 Reimbursement of Payroll & Employee Benefits 0 Schedule L, Part IV The business transactions are reported as revenues on Form 990 Part VIII Line 11a and expenses are reported on Form 990 Part IX Line 24a. Accounts receivable, inventory, and prepaid expenses related to NMPP's computer services program. 2023-04-28 278741 Book Value 030238126 Systems and Software Inc 10 E Allen St Suite 201 Winooski VT 05404 C Corporation 0 0 0 0 Form 990, Part I, Line 5 Nebraska Municipal Power Pool (NMPP) provides personnel to a coalition of entities referred to by the trade name of NMPP Energy. This coalition consists of NMPP, Municipal Energy Agency of Nebraska (MEAN), National Public Gas Agency (NPGA), and Public Alliance for Community Energy (ACE). This coalition of entities provides electric and natural gas services to member and nonmember participants while sharing facilities and personnel. The allocation of payroll and benefits between entities is based on the estimated market payroll and benefits expenses each entity would incur if each entity employed their own independent staff. This allocation is reviewed and approved annually by Board representatives from each of the entities who serve on the Joint Operating Committee. NMPP is reimbursed from the other coalition entities as payroll expense is incurred with costs recorded to each entity on a monthly basis. Form 990, Part III, Line 3 NMPP discontinued its computer service program effective with the sale of the PowerManager software package to a third party in April 2023. NMPP discontinued its distribution services program effective January 2024. Contracts related to regulatory reporting and training services were assigned to MEAN who will continue providing those services. As part of a modernization initiative, the NMPP Board of Directors awarded grants to all NMPP members from the Energy Research and Development Fund (ERDF). Upon distribution of all of the assets, the ERDF was dissolved. Form 990, Part V, Line 2a See comment for Part I, Line 5 Form 990, Part V, Line 3a NMPP did not engage in any activity that would be identified as an unrelated trade or business as defined by IRS Pub. 598. Any product sold by NMPP is in support of the activities described in Part III, Statement of Program Services Accomplishments and further described in Part III, Lines 4a and 4b. Form 990, Part VI, Section A, Line 4 The Articles of Incorporation were amended December 27, 2023. The amendments included: eliminate Members as that term had been defined; update the method of distribution of assets upon dissolution to reflect distribution to MEAN, NPGA, and ACE; provide for a Board of nine Directors consisting of the chairs, vice-chairs, and secretary-treasurers of MEAN, NPGA, and ACE; reflect that the Board of Directors has the power to amend the Articles and the Bylaws; and other general updates. The Bylaws were amended February 8, 2024 to reflect changes resulting from the amendments to the Articles of Incorporation. The amendments included: eliminate articles and references related to membership; update composition of the Board of Directors consistent with the Articles of Incorporation; require a majority vote of Directors in office for changes to Bylaws; and other general updates. Form 990, Part VI, Section A, Line 6 In accordance with the definition of member for purposes of Form 990, Part VI, NMPP's members consist of the entities of MEAN, NPGA, and ACE as of March 31, 2024. Form 990, Part VI, Section A, Line 7a Prior to the changes in governing documents during the year, the Board of Directors was elected by the Members' Council. After the changes in governance, the Board of Directors consist of the officers of MEAN, NPGA, and ACE. Each entity elects their officers annually through a vote of their individual Boards of Directors. Form 990, Part VI, Section B, Line 11b The Form 990 is completed internally with assistance related to specific sections provided by tax specialists from the accounting firm that performs the organization's independent audit when needed. The draft Form 990 and required schedules are sent to and reviewed by the NMPP Officers prior to finalizing and filing of the Form 990 and required schedules. The finalized document is sent to and reviewed with the NMPP Board of Directors at the next scheduled Board meeting after completion and filing of the Form 990 and required schedules. Form 990, Part VI, Section B, Line 12c Annually, each Officer and Director is required to complete a questionnaire as to any direct or indirect business relationship or potential conflict of interest that should be brought to the attention of the Board of Directors for review and resolution. Should an issue arise, the Director would be required to abstain on any vote relating to the issue of potential conflict. Form 990, Part VI, Section B, Line 15 In accordance with established policy, the compensation for the Executive Director is reviewed and established annually by the Joint Operating Committee which consists of the officers and an at-large representative each for MEAN, NPGA, and ACE. Position comparability data supplied to them by the Director of Corporate Services is reviewed and used to establish a pay range for the Executive Director position. The data is taken from independent local and national compensation and industry surveys as well as an independent compensation consultant. The annual compensation is then selected and approved within the established pay range. The Executive Director is responsible for setting the compensation for NMPP employees. The Executive Director reviews position comparability data supplied by the Director of Corporate Services. The data is taken from local and national compensation and industry surveys and databases as well as an independent compensation consultant. Form 990, Part VI, Section C, Line 19 The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request. NMPP's annual report and the annual audited financial statements are posted on NMPP's website. Form 990, Part VII, Section A, Line 1a Column (B) - Average hours per week - Director and Director Officers : estimated time to review meeting materials and attend scheduled meetings. Employee Officers and Employees : estimates of time split between each entity are based on key job responsibilities and the estimated percent of time the employees performs those responsibilities for each of the four NMPP Energy coalition entities as previously identified. Columns (D), (E), and (F) - Directors do not receive compensation from NMPP and thus, no W-2's are issued. All employees are paid by NMPP, with all reportable compensation reported on NMPP's W-2's. The employees do not receive compensation from any other coalition entity. As previously stated, NMPP provides staff that performs administrative an operational services for all NMPP Energy coalition entities. These entities reimburse NMPP for the estimated market payroll and benefits expenses for each entity based on the payroll allocations previously described in the response for Part I, Line 5; Part V, Line 2a and Part VII, Line 2. The compensation reported in Part VII, Section A, Item D is the amount reported on NMPP's W-2's. These amounts are not recorded in total as payroll and benefits expense of NMPP. Only the approved payroll allocation based on the estimated market payroll and benefits expenses that NMPP would incur if NMPP employed its own independent staff is recorded to NMPP. Jamie Johnson, Andrew Ross, and Robert Poehling are "Officers" as per Form 990 instructions. Jamie L. Johnson serves as Director of Finance and Accounting for NMPP and for each of the following entities: Municipal Energy Agency of Nebraska (MEAN), a political subdivision of the State of Nebraska, FED ID #47-0641284, National Public Gas Agency (NPGA), formed under the Interlocal Cooperative Act of Nebraska, FED ID #47-0751794, and Public Alliance for Community Energy, formed under the Interlocal Cooperative Act of Nebraska, FED ID #47-0810044. Andrew Ross serves as the Director of Retail Utility Services and Member Relations for NMPP and MEAN. Robert Poehling serves as the Executive Director for NMPP, MEAN, NPGA, and ACE. Of the employees listed as "Highly Compensated Employees", only Chris Dibbern, General Counsel, Michelle Lepin, General Counsel, and Sarah Jones, Director of Corporate Services, have job duties applicable to NMPP. Form 990, Part VII, Section A, Line 2 See comment for Part I, Line 5 Form 990, Part IX, Line 5 The amount reported on Line 5 represents the estimated market compensation NMPP would incur for officer positions if NMPP employed their own independent staff. Form 990, Part IX, Line 16 Under the allocation methodology approved by the Joint Operating Committee, occupancy represents rent paid by NMPP to MEAN for use of space in the building, use of operating equipment, use of technology and shared products. Shared products include costs of products and services including non-personnel charges such as conferences and training not unique to an individual organization and related travel costs, leased and non-capitalized equipment, joint insurance, office supplies, postage, telecommunications, collective advertising, net annual conference costs, member communication, joint consultants and outside services, software licenses, etc. The shared costs and amount of rent paid to MEAN are reviewed and recommended by the Joint Operating Committee annually.