<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-28T10:04:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>470841993</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>THOMAS KUNC &amp; BLACK LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>300 NORTH 44TH STREET SUITE 200</AddressLine1Txt>
        <CityNm>LINCOLN</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>68503</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>470778875</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LINCOLNLANCASTER COUNTY</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>EMS OVERSIGHT AUTHORITY INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LINC</BusinessNameControlTxt>
      <PhoneNum>4024818181</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 22829</AddressLine1Txt>
        <CityNm>LINCOLN</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>68542</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STACY CERIO</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2024-06-26</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>STACY</PersonFirstNm>
        <PersonLastNm>CERIO</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEREMY FOX</PreparerPersonNm>
      <PTIN>P00851586</PTIN>
      <PhoneNum>4024672700</PhoneNum>
      <PreparationDt>2024-06-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>126296</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>125756</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>390</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>150</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>150</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>126296</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2045</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>124723</OtherExpensesTotalAmt>
      <TotalExpensesAmt>126768</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-472</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>57477</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>57005</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>57390</BOYAmt>
        <EOYAmt>50003</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>987</BOYAmt>
        <EOYAmt>7002</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>58377</BOYAmt>
        <EOYAmt>57005</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>900</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>57477</BOYAmt>
        <EOYAmt>57005</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE MEDICAL DIRECTION AND CONTROL FOR THE PROVISION OF EMERGENCY MEDICAL SERVICES, WHICH INCLUDES PREPARING WRITTEN STANDARDS OF TREATMENT AND EMERGENCY MEDICAL CARE AND PREPARING AND RECOMMENDING DISPATCH AND TREATMENT PROTOCOLS TO BE FOLLOWED BY EMERGENCY MEDICAL CARE PERSONNEL.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE MEDICAL DIRECTION AND CONTROL FOR THE PROVISION OF EMERGENCY MEDICAL SERVICES, WHICH INCLUDES PREPARING WRITTEN STANDARDS OF TREATMENT AND EMERGENCY MEDICAL CARE AND PREPARING AND RECOMMENDING DISPATCH AND TREATMENT PROTOCOLS TO BE FOLLOWED BY EMERGENCY MEDICAL CARE PERSONNEL.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>126768</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>126768</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARA MORRIS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STACY CERIO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SEAN FLOWERDAY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHAD DUVAL MD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY COOK MD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARA BIVEN MD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NOAH BERNHARDSON MD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>EHLERS ACCOUNTING &amp; TAX SERVICES PC</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>EHLERS ACCOUNTING &amp; TAX SERVICES PC</BusinessNameLine2Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>5539 S 27TH ST STE 103</AddressLine1Txt>
          <AddressLine2Txt>5539 S 27TH ST STE 103</AddressLine2Txt>
          <CityNm>LINCOLN</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>685121600</ZIPCd>
        </USAddress>
        <PhoneNum>4024237500</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PAGE 1, ITEM C</FormAndLineReferenceDesc>
        <ExplanationTxt>EMERGENCY MEDICAL SERVICES OVERSIGHT AUTHORITY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES CONTRACT SERVICES 117,048 BANK CHARGES 25 INSURANCE 7,622 LICENSES AND TAXES 28 TOTAL 124,723</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 3,138 0 LESS ACCUMULATED DEPRECIATION 3,138 0 PREPAID INSURANCE 987 7,002 TOTAL 987 7,002</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>PREPAID CONTRACTS 900 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE MEDICAL DIRECTION AND CONTROL FOR THE PROVISION OF EMERGENCY MEDICAL SERVICES, WHICH INCLUDES PREPARING WRITTEN STANDARDS OF TREATMENT AND EMERGENCY MEDICAL CARE AND PREPARING AND RECOMMENDING DISPATCH AND TREATMENT PROTOCOLS TO BE FOLLOWED BY EMERGENCY MEDICAL CARE PERSONNEL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE MEDICAL DIRECTION AND CONTROL FOR THE PROVISION OF EMERGENCY MEDICAL SERVICES, WHICH INCLUDES PREPARING WRITTEN STANDARDS OF TREATMENT AND EMERGENCY MEDICAL CARE AND PREPARING AND RECOMMENDING DISPATCH AND TREATMENT PROTOCOLS TO BE FOLLOWED BY EMERGENCY MEDICAL CARE PERSONNEL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
