2025-12-22T13:12:25-06:00 2025-08-31 421186197 GARDINER COMPANY PC 10555 NEW YORK AVENUE SUITE 200 DES MOINES IA 50322 990 2024-09-01 470352001 NEBRASKA COOPERATIVE COUNCIL NEBR 4024756555 635 SOUTH 14TH STREET SUITE 125 LINCOLN NE 68508 ROCKY WEBER PRESIDENT 4024756555 2025-12-22 1 1 ROBERT BELL CPA P02410354 5152701446 2024 2025-03-06 01:10:19Z ROCKY WEBER 635 SOUTH 14TH STREET SUITE 125 LINCOLN NE 68508 1174681 0 X N/A X 1946 NE NEBRASKA COOPERATIVE COUNCIL IS A TRADE ASSOCATION OF NEBRASKA COOPERATIVES. THE ORGANIZATION PROVIDES EDUCATIONAL, LEGISLATIVE AND LEGAL SERVICES TO ITS MEMBERS AND IS SUPPORTED PRIMARILY BY DUES AND FEES RECEIVED FROM MEMBER COOPERATIVES. 9 9 3 0 0 0 62600 70000 944033 973617 96908 113061 6920 3407 1110461 1160085 169864 82925 0 0 536443 585317 0 0 0 287464 336606 993771 1004848 116690 155237 3137207 3313634 741555 684494 2395652 2629140 X THE NEBRASKA COOPERATIVE COUNCIL IS A TRADE ASSOCIATION OF NEBRASKA COOPERATIVES ORGANIZED UNDER THE NEBRASKA NONPROFIT CORPORATION ACT. THE COUNCIL WAS ORGANIZED TO FOSTER, IMPROVE AND PROMOTE A BETTER UNDERSTANDING OF AGRICULTURAL PRINCIPLES AND PRACTICES, AS WELL AS GATHER AND DISSEMINATE INFORMATION CONCERING THE HISTORY, DEVELOPMENT AND GROWTH OF AGRICULTURAL COOPERATIVES AND THEIR CONTRIBUTION TO THE WELFARE OF THE AMERICAN PEOPLE AND TO THE RESIDENTS OF NEBRASKA. THE COUNCIL PROVIDES EDUCATIONAL, LEGISLATIVE AND LEGAL SERVICES TO ITS MEMBERS AND IS SUPPORTED PRIMARILY BY DUES AND FEES RECEIVED FROM MEMBER COOPERATIVES. 0 0 991923 70000 951506 UNRESTRICTED FUND - THE COUNCIL PROVIDES EDUCATIONAL, LEGISLATIVE AND LEGAL SERVICES TO ITS MEMBERS. 12925 12925 28538 RESTRICTED USE FUND - NCC-PAC - DURING THE FISCAL YEAR ENDED AUGUST 31, 2000, THE COUNCIL ESTABLISHED A POLITICAL ACTION COMMITTEE. THE PURPOSE OF THIS FUND IS TO SOLICIT AND RECEIVE POLITICAL CONTRIBUTIONS AND MAKE EXPENDITURES TO SUPPORT OR OPPOSE SUCH ISSUES OR CANDIDATES AS DEEMED APPROPRIATE; TO PROMOTE THE ECONOMIC AND SOCIAL WELL BEING OF THE COUNCIL MEMBERS THROUGH POLITICAL INVOLVEMENT; AND PROMOTE THE PERSONAL AND FINANCIAL INVOLVEMENT OF COUNCIL MEMBERS IN THE ELECTORAL PROCESS, REGARDLESS OF POLITICAL AFFILIATION. VOLUNTARY CONTRIBUTIONS TO THE PAC BY MEMBERS TOTALED $25,646 AND $28,538 FOR THE YEARS ENDED AUGUST 31, 2024 AND 2025, RESPECTIVELY.NATIONAL AFFAIRS COOPERATIVE ACTION - DURING THE FISCAL YEAR ENDED AUGUST 31, 2001, THE COUNCIL ESTABLISHED THE AGRICULTURAL CONVERGENCE FUND. THE PURPOSE OF THIS FUND IS TO EDUCATE THE CONGRESSIONAL DELEGATION ON HOW LEGISLATION IN CONGRESS MAY IMPACT NEBRAKA'S FARMER-OWNED COOPERATIVES AND THEIR MEMBERS; BUILD RELATIONS WITH STATEWIDE LEADERSHIP; AND EDUCATE MEMBER PRODUCERS ABOUT THEIR COOPERATIVES AND THE BENEFITS OF COOPERATIVE MEMBERSHIP. SUBSEQUENTLY, THE COUNCIL EXPANDED THE PURPOSE OF THIS FUND TO SPECIFICALLY INCLUDE ACTIVITIES RELATIVE TO THE DENFENSE OF THE CAPPER-VOLSTEAD ACT. THIS ACT PROVIDES LIMITED ANTI-TRUST PROTECTION FOR PRODUCERS TO PROCESS AND MARKET THEIR AGRICULTURAL PRODUCTS ON A COOPERATIVE BASIS. DURING THE YEAR ENDED AUGUST 31, 2012, THE COUNCIL CHANGED THE NAME OF THIS FUND TO THE NATIONAL AFFAIRS COOPERATIVE ACTION FUND. THE FUND HAD RELATED EXPENSES OF $8,325 FOR THE YEAR ENDED AUGUST 31, 2025. 0 0 0 RESTRICTED USE FUND - FUND FOR EXCELLENCE - DURING THE YEAR ENDED AUGUST 31, 1999, THE COUNCIL ESTABLISHED THE 'FUND FOR EXCELLENCE'. THE PURPOSE OF THIS FUND IS TO BENEFIT AND SUPPORT AGRICULTURAL COOPERATIVE EDUCATION PROGRAMS AT THE INSTITUTE OF AGRICULTURAL AND NATURAL RESOURCES, UNIVERSITY OF NEBRASKA FOUNDATION, OR ANY OTHER LAND GRANT COLLEGE.ENERGY SOURCE - DURING THE YEAR ENDED AUGUST 31, 2011, THE COUNCIL ESTABLISHED THE ENERGY SOURCE FUND. THE PURPOSE OF THIS FUND IS TO CHANLLANGE THE NEBRASKA DEPARTMENT OF REVENUE REGARDING ITS APPLICATION OF THE ENERGY SOURCE EXEMPTION ALLOWED FOR GRAIN COOPERATIVES. THE COUNCIL REQUESTED A VOLUNTARY CONTRIBUTION FROM THOSE MEMBERS AFFECTED BY THIS EXEMPTION EQUAL TO 13% OF THEIR 2011 COUNCIL DUES. ANY FUNDS REMAINING AFTER THIS ISSUES IS RESOLVED ARE TO BE REFUNDED TO THE CONTRIBUTING MEMBERS ON A PROPORTIONAL BASIS. CONTRIBUTIONS RETURNED TO THE FUND FOR YEAR ENDED AUGUST 31, 2025 AMOUNTED TO $0.LEGACY INITIATIVE - THE LEGACY INITIATIVE IS A MULTI-PHASE PROJECT COMMENCED BY THE BOARD OF DIRECTORS OF THE COUNCIL IN 2017 TO STUDY AND DEVELOP PROGRAMS AND ACTIONS TO STRENGTHEN THE OWNERSHIP RELATIONSHIP BETWEEN COOPERATIVE PATRONS AND THEIR RESPECTIVE COOPERATIVES AND TO INTRODUCE THE COOPERATIVE BUSINESS MODEL TO YOUNG AGRICULTURAL PRODUCERS. AFTER COMPLETING PHASES I AND II WHICH CONSISTED OF SURVEYS OF NEBRASKA AGRICULTURAL PRODUCERS AND COOPERATIVE EMPLOYEES IN LATE 2018; THE COUNCIL HAS ENTERED AN ACTION PHASE OF THE PROJECT IN THE DEVELOPMENT OF EDUCATIONAL PROGRAMMING FOR COOPERATIVE VALUE PROPOSITION AS WELL AS THE DEVELOPMENT OF PEER EDUCATIONAL EXPERIENCES FOR YOUNG AGRICULTURAL PRODUCERS TO PROVIDE THEM WITH AN ADDED VALUE IN COOPERATIVE MEMBERSHIP AND LOYALTY. THIS ACTION PHASE WILL BE CONDUCTED ON AN OPPORTUNITY DRIVEN BASIS. THE NEBRASKA COOPERATIVE MANAGERS ASSOCIATION DONED $20,000 IN 2019 TO ESTABLISH THE LEGACY INITIATIVE FUND TO PROVIDE SUPPORT FOR THESE PROJECTS ON AN AS NEEDED BASIS. THE FUND HAD RELATED EXPENSES OF $0 FOR THE YEAR ENDED AUGUST 31,2025. THE BOARD OF DIRECTORS APPROVED THE EXTINGUISHMENT OF THE FUND AT THE END OF 2024 CALENDAR YEAR. 1004848 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 26 0 1 3 1 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 NE X ROCKY WEBER 4024756555 635 SOUTH 14TH STREET SUITE 125 LINCOLN NE 68508 DEAN THERNES CHAIRPERSON 0.50 X X 2122 0 0 JEREMY WILHELM VICE-CHAIRPERSON 0.50 X X 0 0 0 TIM ROWE SECRETARY-TREASURER 0.50 X X 3275 0 0 CHRIS BEINS DIRECTOR 0.50 X 4014 0 0 LUKE CARLSON DIRECTOR 0.50 X 2774 0 0 JEFF KREJDL DIRECTOR 0.50 X 0 0 0 JEFF LOSCHEN DIRECTOR 0.50 X 2310 0 0 CARY SANDELL DIRECTOR 0.50 X 0 0 0 ALLAN ZUMPFE DIRECTOR 0.50 X 0 0 0 ROCKY WEBER PRESIDENT 50.00 X 279099 0 21834 ADAM FESER DIRECTOR OF COOPERATIVE ADVANCEMENT 40.00 X 119482 0 3654 413076 0 25488 2 0 1 0 0 70000 70000 MEMBERSHIP DUES 110000 642811 642811 WORKSHOPS & MEETINGS 110000 202268 202268 CONTRIBUTIONS 110000 100000 100000 NCC - PAC 110000 28538 28538 973617 113061 113061 11576 70000 14596 -3020 -3020 MISCELLANEOUS INCOME 110000 6427 6427 6427 1160085 980044 0 110041 82925 82925 445894 445894 80760 80760 20011 20011 8967 8967 29685 29685 8193 8193 29627 29627 25373 25373 9017 9017 15218 15218 22016 22016 33631 33631 14262 14262 42377 42377 5165 5165 1738 1738 7515 7515 WORKSHOPS 103402 103402 DIRECTORS FEES 13528 13528 AUTO 5396 5396 YOUTH EDUCATION 256 256 -108 -108 1004848 1004848 0 0 1491390 1586955 1452641 1567581 19561 7695 87009 77448 11299 9561 25000 25000 137316 116842 3137207 3313634 622304 590103 119251 94391 741555 684494 X 1641284 1820952 754368 808188 2395652 2629140 3137207 3313634 155237 78251 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 642811 122434 -1916 120518 91858 28660 PART I-A, LINE 1: THE PURPOSE OF THE ACTIVITY IS TO SOLICIT AND RECEIVE POLITICAL CONTRIBUTIONS AND TO MAKE EXPENDITURES TO SUPPORT OR OPPOSE SUCH ISSUES OR CANDIDATES AS DEEMED APPROPRIATE AND TO PROMOTE THE ECONOMIC AND SOCIAL WELL BEING OF COUNCIL MEMBERS THROUGH POLITICAL INVOLVEMENT. 87009 77448 9561 9561 OPERATING LEASE LIABILITY 94391 94391 X 1252932 78251 14596 92847 1160085 0 1160085 1019444 14596 14596 1004848 0 1004848 PART X, LINE 2: THE COUNCIL OPERATES AS A NON-PROFIT ORGANIZATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)6 OF THE INTERNAL REVENUE CODE. FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS FILED ANNUALLY. AS OF AUGUST 31, 2025, THE COUNCIL MAY STILL BE SUBJECT TO EXAMINATIONS FILED WITH THE INTERNAL REVENUE SERVICE FOR THE FISCAL YEARS ENDED AUGUST 31, 2024, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: NON CASH RECIEPTS - UNL TICKETS OFFERED TO MEMEBERS AT COST 14,596. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNL TICKETS DIRECT COSTS 14,596. LOTTERY-UNL SEASON FOOTBALL TICKETS 81576 70000 11576 14596 81576 70000 11576 14596 14596 -3020 1 UNIVERSITY OF NEBRASKA FOUNDATION 1010 LINCOLN MALL LINCOLN NE 68508 470379839 501(C)(3) 70000 0 THE PURPOSE OF THE FOOTBALL TICKET PROGRAM IS TO SUPPORT THE COUNCIL'S COOPERATIVE MEMBERS PROMOTING THE COOPERATIVE SYSTEM. PART I, LINE 2: THE NEBRASKA COOPERATIVE COUNCIL MAINTAINS RECORDS SUBSTANTIATING THE GIFTING OF $70,000 TO THE UNIVERSITY OF NEBRASKA FOUNDATION. X 0 0 0 ROCKY WEBER PRESIDENT 279099 0 0 0 0 0 11486 0 10348 0 300933 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 CLASSES OF MEMBERS: MEMBERS OF THE COUNCIL SHALL BE OF THE FOLLOWING CLASSES: ACTIVE MEMBERS, PARTICIPATING MEMBERS AND SUPPORTING MEMBERS. MEMBERSHIP APPLICATIONS - ANY ENTITY OR PERSON MAY APPLY FOR MEMBERSHIP IN THE COUNCIL BY WRITTEN APPLICATION TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS SHALL DETERMINE THE CLASS OF MEMBERSHIP FOR EACH APPLICANT. FORM 990, PART VI, SECTION A, LINE 7A VOTING RIGHTS - THE VOTING RIGHTS OF ACTIVE MEMBERS AND PARTICIPATING MEMBERS ARE AS HERE IN PROVIDED AND LIMITED. SUPPORTING MEMBERS HAVE NO VOTING RIGHTS. ANNUAL MEETING - A MEETING OF THE ACTIVE MEMBERS SHALL BE HELD ANNUALLY ON A DATE AND AT A LOCATION DETERMINED BY THE BOARD OF DIRECTORS FOR THE PURPOSE OF ELECTING DIRECTORS AND CONDUCTING ANY OTHER REQUIRED BUSINESS. PARTICIPATING MEMBERS - THE VOTING RIGHTS OF PARTICIPATING MEMBERS IS LIMITED TO THE ELECTION OF MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B SPECIAL MEETINGS - SPECIAL MEETINGS OF THE ACTIVE MEMBERS MAY BE HELD ON A DATE AND AT A LOCATION DETERMINED BY THE BOARD OF DIRECTORS FOR ANY PURPOSE. AMENDMENTS TO THE BY-LAWS - THE BY-LAWS MAY BE AMENDED BY A MAJORITY VOTE OF THE ACTIVE MEMBERS AT A MEETING AT WHICH A QUORUM IS PRESENT, PROVIDED THAT THE NOTICE OF THE MEETING AT WHICH ACTION IS TO BE TAKEN DESCRIBES THE PROPOSED AMENDMENT. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 WAS NOT PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C NEBRASKA COO0PERTIVE COUNCIL REQUIRES THAT ALL BOARD MEMBERS AND THE PRESIDENT SIGN AND DATE THE DOCUMENT ACKNOLWLEDGING CONFLICTS OF INTEREST THAT HAVE OR COULD CONTRIBUTE TO A CONFILCT OF INTEREST. TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, THE DOCUMENT,'CONFIDENTIALITY AND CONFLICTS OF INTEREST ACKNOWLEDGEMENT', IS DISTRIBUTED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS DO AN ANNUAL REVIEW OF THE PRESIDENT AND COMPENSATION IS DETERMINED DURING THE NOVEMBER BOARD OF DIRECTOR MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES A COPY OF THE FINANCIAL STATEMENTS TO THE MEMBERS AS PART OF THE ANNUAL MEETING AND INCLUDES A DISCUSSION OF THE REPORT TO THE FULL MEMBERSHIP IN A NEWSLETTER. GOVERNANCE DOCUMENTS ARE AVAILABLE TO REVIEW BY INQUIRY. PART XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS IN ITS OVERSIGHT OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS. 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