2024-07-15T17:08:03-04:00 2023-08-31 470841993 THOMAS KUNC & BLACK LLP 300 NORTH 44TH STREET SUITE 200 LINCOLN NE 68503 990 2022-09-01 237015312 UTILITIES SECT-LEAGUE OF NEBRASKA MUNICIPALITIES UTIL 4024762829 206 SOUTH 13TH STREET SUITE 800 LINCOLN NE 68508 L LYNN REX EXECUTIVE DIRECTOR 4024762829 2023-07-11 true L LYNN REX XXX-XX-XXXX true JEREMY FOX P00851586 4024672700 2024-07-15 2022 2023-04-26 12:10:37Z L LYNN REX 1335 L STREET LINCOLN NE 68508 574325 false X HTTP://WWW.LONM.ORG/UTILITIES/ X NE TO UNITE REPRESENTATIVES OF PUBLICLY-OWNED UTILITIES OF THE STATE OF NEBRASKA FOR THE INTEREST AND BETTERMENT OF THEIR BUSINESS. 8 8 0 23849 11200 19167 0 516856 548213 499 763 12404 25349 548926 574325 0 0 280296 302126 0 0 271812 310077 552108 612203 -3182 -37878 550293 546140 321314 355039 228979 191101 X TO UNITE REPRESENTATIVES OF PUBLICLY-OWNED UTILITIES OF THE STATE OF NEBRASKA FOR THE INTEREST AND BETTERMENT OF THEIR BUSINESS. false false 11469 23849 PRINTING AND PUBLISHING COSTS ASSOCIATED WITH PRODUCING A NEWSLETTER FOR THE BENEFIT OF ALL MEMBERS. 15164 61717 COSTS ASSOCIATED WITH ORGANIZING AND HOLDING AN ANNUAL SPRING CONVENTION FOR THE BENEFIT OF ALL MEMBERS. 496946 488759 TRAINING SCHOOLS AND SEMINARS TO PROVIDE TRAINING TO MEMBER EMPLOYEES IN THE AREA OF SAFETY AND UTILITY MANAGEMENT. REMAINING EXPENSES RELATED TO SERVICING MEMBERSHIPS IN CONNECTION WITH ITEMS DISCUSSED IN ACTIVITIES (A)THROUGH (C) ABOVE. 523579 false false false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 0 true true false false false false false false false X 8 8 false false false false true true false true true false false false true true true true true false false false X SHIRLEY RILEY 4024762829 206 SOUTH 13TH STREET SUITE 800 LINCOLN NE 68508 X BILL BISCHOFF PRESIDENT X X 0 0 0 LAYNE GROSETH EX OFFICIO X 0 0 0 PAT HEATH DIRECTOR X 0 0 0 DUANE HOFFMAN 2ND VICE PRE X X 0 0 0 ERIC MELCHER PAST PRESIDE X 0 0 0 SARAH SAWIN DIRECTOR X 0 0 0 AL SCHOEMAKER 1ST VICE PRE X X 0 0 0 GARY THURLOW DIRECTOR X 0 0 0 L LYNN REX EXECUTIVE DI X 0 0 0 false false false DUES 287145 287145 TRAINING SCHOOLS 199351 199351 ANNUAL CONFERENCE INCOME 61717 61717 548213 763 763 ADVERT.-NE DIRECT OF ELECT 541800 23849 23849 MISCELLANEOUS 1500 1500 25349 574325 549713 23849 763 256718 231046 25672 25904 23314 2590 19504 17554 1950 16874 15187 1687 14064 13643 421 15194 13675 1519 15164 15164 7090 6381 709 TRAINING SCHOOL EXPENSE 103058 103058 INSURANCE 81819 73637 8182 MANAGEMENT FEES 45000 45000 COMPUTER EXPENSES 7643 6879 764 4171 4041 130 612203 523579 88624 0 216766 378240 312252 153748 3551 3518 57008 46374 17724 10634 550293 546140 18677 20769 302637 334270 321314 355039 X 228979 191101 228979 191101 550293 546140 -37878 X false false false 57008 46374 10634 10634 X SCHEDULE D, PAGE 3, PART X THE LEAGUE'S UTILITIES SECTION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE LEAGUE'S UNRELATED BUSINESS ACTIVITIES CONSIST OF ADVERTISING INCOME DERIVED FROM THE PUBLICATION OF MAGAZINES AND MEMBER DIRECTORIES AND ADMINISTRATIVE AND MANAGEMENT SERVICES RELATED TO AN INSURANCE POOL FOR THE LEAGUE'S MEMBERS. THE LEAGUE'S UTILITIES SECTION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE LEAGUE'S UTILITIES SECTION CONSOLIDATED FINANCIAL POSITION, STATEMENTS OF ACTIVITIES OR CASH FLOWS. ACCORDINGLY, THE LEAGUE HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT AUGUST 31, 2023, AND 2022. THE LEAGUE'S UTILITIES SECTION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE LEAGUE BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS ENDING AUGUST 31, 2020, AND PRIOR. FORM 990, PAGE 2, PART III, LINE 4D REMAINING EXPENSES RELATED TO SERVICING MEMBERSHIPS IN CONNECTION WITH ITEMS DISCUSSED IN ACTIVITIES (A)THROUGH (C) ABOVE. FORM 990, PAGE 6, PART VI, LINE 6 ORGANIZED WITH MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS MAY ELECT ONE OR MORE MEMBERS OF GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B GOVERNING BODY REVIEWS AND APPROVES 990 AND 990-T PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY THROUGH REVIEW OF RETURNED AND SIGNED CONFLICT OF INTEREST STATEMENTS. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS AVAILABLE UPON REQUEST. LEAGUE OF NEBRASKA MUNICIPALITIES 206 SOUTH 13TH STREET SUITE 800 LINCOLN NE 68508 470385019 NE 501C4 N/A false NEBRASKA CITYCOUNTY MGMT ASSN 206 SOUTH 13TH STREET SUITE 800 LINCOLN NE 68508 472658269 NE 501C4 N/A false false false false false false false false false false false false true false false false false false false false LEAGUE OF NEBRASKA MUNICIPALITIES M 45000 CONTRACTED AMOUNT