2025-07-14T13:51:25-04:00 2024-08-31 470841993 THOMAS KUNC & BLACK LLP 300 NORTH 44TH STREET SUITE 200 LINCOLN NE 68503 990 2023-09-01 470385019 LEAGUE OF NEBRASKA MUNICIPALITIES LEAG 4024762829 1335 L STREET LINCOLN NE 68508 L LYNN REX EXECUTIVE DIRECTOR 4024762829 2024-07-11 true true JEREMY FOX P00851586 4024672700 2025-07-14 2023 2025-03-06 01:10:19Z X L LYNN REX 1335 L STREET LINCOLN NE 68506 3354063 false X HTTP://WWW.LONM.ORG/ X NE TO PROMOTE EFFICIENT MUNICIPAL GOVERNMENT AND COOPERATION BETWEEN POLITICAL SUBDIVISIONS IN NEBRASKA. 15 15 10 524361 0 2261416 2916295 78238 -24309 106027 137643 2445681 3029629 0 0 858993 901852 0 0 879349 918665 1738342 1820517 707339 1209112 7677908 9310521 2843162 3266658 4834746 6043863 X TO PROMOTE EFFICIENT MUNICIPAL GOVERNMENT AND COOPERATION BETWEEN POLITICAL SUBDIVISIONS IN NEBRASKA. false false 83840 PRINTING EXPENSES: RELATES TO THE PRINTING AND PRODUCTION OF HANDBOOKS AND MAINTENANCE OF A CENTRAL DATA BANK, RESEARCH FOR THE COLLECTION, COMPILATION, ANALYSIS AND DISSEMINATION OF MUNICIPAL STATISTICS, REPORTS AND INFORMATION TO MUNICIPAL BRANCHES. INCOME AND EXPENSES ARE RECORDED ON THE 990-T RETURN. 136342 CONFERENCES AND MEETING EXPENSES: TO PROMOTE THE APPLICATION OF THE MOST EFFICIENT METHODS OF SERVICE IN MUNICIPAL GOVERNMENT BRANCHES. 110761 LEGISLATIVE AFFAIRS: TO PROCURE GENERAL MUNICIPAL LEGISLATION FROM THE LEGISLATURE OF NEBRASKA WHICH WILL BE BENEFICIAL TO THE MUNICIPALITIES OF NEBRASKA AND THE CITIZENS THEREOF AND TO INFORM MEMBERS OF THE CURRENT LEGISLATIVE ISSUES. 1346224 MUNICIPAL CLERKS: ENGAGING IN ACTIVITIES TO SUPPORT THE LEAGUE'S DIVISIONS FOR NEBRASKA MUNICIPAL CLERK'S ASSOCIATION. TOTAL - 22,378. SALARY SURVEY EXPENSE: SURVEY TO GIVE A COMPARISON OF THE SALARIES PEOPLE CAN EXPECT TO BE PAID IN CITY JOBS ACROSS THE STATE. TOTAL - 25,000. INSURANCE EXPENSES: RELATES TO ADMINISTRATIVE COSTS OF RISK MANAGEMENT SERVICES PROVIDED TO MEMBERS. TOTAL - 31,076. REMAINING EXPENSES RELATE TO SERVICING MEMBERSHIPS IN CONNECTION WITH ITEMS DISCUSSED IN (A) ABOVE. TOTAL - 1,267,770. 1346224 1677167 false false false false false false false false false true false false true true true false false false false false false false false false false false false false true false false false false false false false false false false false false false true false false true 6 0 true 10 true true true false false false false false false false X 15 15 false false false false true true false true true false false true true true true false true true false false NE X SHIRLEY RILEY 4024762829 1335 L STREET LINCOLN NE 68508 L LYNN REX EXECUTIVE DI 40.00 X 184546 0 22000 LEIRION GAYLOR BAIRD DIRECTOR X 0 0 0 BRYAN BEQUETTE PRESIDENT - X X 0 0 0 DAVID BLACK DIRECTOR X 0 0 0 JIM BULKLEY DIRECTOR X 0 0 0 LARRY EVANS DIRECTOR X 0 0 0 M LAYNE GROSETH UTILITIES RE X 0 0 0 DEB VAN MATRE PAST PRESIDE X X 0 0 0 ROD PETERSEN DIRECTOR X 0 0 0 SHARON POWELL DIRECTOR X 0 0 0 JANINE K SCHMIDT CLERKS REPRE X 0 0 0 DAVID SCOTT MANAGER REPR X 0 0 0 MARLIN SEEMAN PRESIDENT X X 0 0 0 JOEY SPELLERBERG VICE PRESIDE X X 0 0 0 JEAN STOTHERT DIRECTOR X 0 0 0 BETSY VIDLAK DIRECTOR X 0 0 0 184546 22000 2 false true false DUES INCOME - LEAGUE 1990279 1990279 L.A.R.M. INCOME 541800 326268 326268 CONFERENCES - MID-WINTER 172494 172494 CONFERENCES - ANNUAL 126437 126437 CONFERENCES - SEMINARS 126358 126358 174459 52260 122199 2916295 222600 222600 58767 77525 -18758 -18758 -18758 246909 -246909 -246909 -246909 NEBRASKA MUNICIPAL REVIEW 541800 68655 19950 48705 MANAGEMENT FEES 45000 45000 NE DIRECTORY OF MUNICIPALIT 541800 39981 12792 27189 2765 2765 156401 3029629 2282668 524361 222600 350603 315543 35060 422376 380138 42238 72216 64994 7222 56657 50991 5666 51203 46083 5120 125109 120982 4127 23526 21173 2353 7407 6666 741 136342 136342 3346 3011 335 20415 18374 2041 INSURANCE 249274 224347 24927 LEGISLATIVE AFFAIRS 110761 110761 COMPUTER EXPENSES 44037 39633 4404 DUES & SUBSCRIPTIONS 35284 31756 3528 111961 106373 5588 1820517 1677167 143350 0 1519 5129229 5635876 736821 883132 13599 14296 1027098 90104 1213444 936994 583296 1840223 7677908 9310521 240388 695205 2073849 2218768 528925 352685 2843162 3266658 X 4834746 6043863 4834746 6043863 7677908 9310521 X 1209112 5 X false false false 893597 893597 67988 66082 1906 65513 24022 41491 936994 CONSTRUCTION IN PROGRESS 1434307 DEFERRED COMPENSATION INVESTMENTS 255039 RIGHT OF USE - OPERATING LEASE 88468 OTHER RECEIVABLES 41267 RIGHT OF USE - FINANCING LEASE 12967 SECURITY DEPOSIT 9107 ACCRUED INTEREST RECEIVABLE 4368 AMORTIZATION OF ROU FINANCING LEASE -5300 1840223 DEFERRED COMPENSATION PAYABLE 255039 FINANCING LEASE - CURRENT PORTION 91307 FINANCING LEASE - LONG-TERM PORTION 6339 352685 X SCHEDULE D, PAGE 3, PART X THE LEAGUE 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 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 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, 2024 AND 2023. THE LEAGUE 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, 2021, AND PRIOR. false false false false false false false false false L LYNN REX EXECUTIVE DIRECTOR 184546 22000 206546 FORM 990, PAGE 2, PART III, LINE 4D MUNICIPAL CLERKS: ENGAGING IN ACTIVITIES TO SUPPORT THE LEAGUE'S DIVISIONS FOR NEBRASKA MUNICIPAL CLERK'S ASSOCIATION. TOTAL - 22,378. SALARY SURVEY EXPENSE: SURVEY TO GIVE A COMPARISON OF THE SALARIES PEOPLE CAN EXPECT TO BE PAID IN CITY JOBS ACROSS THE STATE. TOTAL - 25,000. INSURANCE EXPENSES: RELATES TO ADMINISTRATIVE COSTS OF RISK MANAGEMENT SERVICES PROVIDED TO MEMBERS. TOTAL - 31,076. REMAINING EXPENSES RELATE TO SERVICING MEMBERSHIPS IN CONNECTION WITH ITEMS DISCUSSED IN (A) ABOVE. TOTAL - 1,267,770. 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 ANY INDIVIDUAL WITH A CONFLICT OF INTEREST ON DISCUSSION TOPICS IS UNABLE TO VOTE REGARDING THE ISSUE. FORM 990, PAGE 6, PART VI, LINE 15A AN OUTSIDE CONSULTANT COMES IN AND PROVIDES INFORMATION ON EXECUTIVE DIRECTOR SALARIES ACROSS THE UNITED STATES. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE 1 ROUNDING 4 TOTAL 5 LGE OF NE MUNI - UTILITIES SECTION 206 SOUTH 13TH STREET SUITE 800 LINCOLN NE 68508 237015312 TRAINING NE 501C6 N/A false NEBRASKA CITYCOUNTY MGMT ASSN 206 SOUTH 13TH STREET SUITE 800 LINCOLN NE 68508 472658269 TRAINING NE 501C4 N/A false false false false false false false false false false false false true false false false false false false false UTILITIES SECT-LEAGUE OF NE MUNI L 45000 CONTRACTED AMOUNT