2026-07-13T11:57:11-04:00 2025-08-31 470841993 THOMAS KUNC & BLACK LLP 300 NORTH 44TH STREET SUITE 200 LINCOLN NE 68503 990 2024-09-01 237015312 UTILITIES SECT-LEAGUE OF NEBRASKA MUNICIPALITIES UTIL 4024762829 1335 L STREET LINCOLN NE 68508 L LYNN REX EXECUTIVE DIRECTOR 4024762829 2025-06-30 true true JEREMY FOX P00851586 4024672700 2026-07-13 2024 2025-03-06 01:10:19Z L LYNN REX 1335 L STREET LINCOLN NE 68508 614224 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. 9 9 0 16350 0 575139 596062 11110 6423 23226 11739 609475 614224 0 0 323130 310268 0 0 287277 293900 610407 604168 -932 10056 546330 702757 356160 502531 190170 200226 X TO UNITE REPRESENTATIVES OF PUBLICLY-OWNED UTILITIES OF THE STATE OF NEBRASKA FOR THE INTEREST AND BETTERMENT OF THEIR BUSINESS. false false 4854 PRINTING AND PUBLISHING COSTS ASSOCIATED WITH PRODUCING A NEWSLETTER FOR THE BENEFIT OF ALL MEMBERS. 18617 COSTS ASSOCIATED WITH ORGANIZING AND HOLDING AN ANNUAL SPRING CONVENTION FOR THE BENEFIT OF ALL MEMBERS. 93428 TRAINING SCHOOLS AND SEMINARS TO PROVIDE TRAINING TO MEMBER EMPLOYEES IN THE AREA OF SAFETY AND UTILITY MANAGEMENT. 387196 REMAINING EXPENSES RELATED TO SERVICING MEMBERSHIPS IN CONNECTION WITH ITEMS DISCUSSED IN ACTIVITIES (A)THROUGH (C) ABOVE. 387196 504095 false false false false false false false false false true false false false true 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 9 9 false false false false true true false true true false false true true true true true true false false false X SHIRLEY RILEY 4024762829 1335 L STREET LINCOLN NE 68508 X PAT HEATH PRESIDENT 1.00 X X 0 0 0 DUANE HOFFMAN PAST PRESIDE 1.00 X X 0 0 0 JERAMIE VAN LEER DIRECTOR 1.00 X 0 0 0 MATT OWENS DIRECTOR 1.00 X 0 0 0 SARAH SAWIN 2ND VICE PRE 1.00 X 0 0 0 RYAN SCHMITZ DIRECTOR 1.00 X 0 0 0 KYLE SVEC EX OFFICIO 1.00 X 0 0 0 GARY THURLOW 1ST VICE PRE 1.00 X X 0 0 0 L LYNN REX EXECUTIVE DI 40.00 X 0 0 0 false false false DUES 322686 322686 TRAINING SCHOOLS 197254 197254 ANNUAL CONFERENCE INCOME 68472 68472 DUES 541800 7650 7650 596062 6423 6423 ADVERT.-NE DIRECT OF ELECT 541800 8700 8700 INCOME TAXES 2975 2975 MISCELLANEOUS 64 64 11739 614224 591451 16350 6423 267116 240404 26712 22315 20083 2232 20837 18753 2084 17888 16099 1789 12804 12032 772 9197 8277 920 18617 18617 13193 11872 1321 70208 63187 7021 TRAINING SCHOOL EXPENSE 93428 93428 MANAGEMENT FEES 57000 57000 PRINT & PUB - RDRSHIP CST 3796 3796 MISCELLANEOUS EXPENSE 1746 1571 175 -3977 -4024 47 604168 504095 100073 0 382011 357831 109979 180917 4581 4228 211323 51542 40076 159781 9683 546330 702757 26183 27683 329977 341949 132899 356160 502531 X 190170 200226 190170 200226 546330 702757 10056 X false true X true false 114400 498 113902 96923 51044 45879 159781 DUE TO LEAGUE OF NEBRASKA MUNICIPALI 132899 132899 X SCHEDULE D, PAGE 3, PART X THE UTILITIES SECTION - LEAGUE OF NEBRASKA MUNICIPALITIES 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 UTILITIES SECTION - LEAGUE OF NEBRASKA MUNICIPALITIES' UNRELATED BUSINESS ACTIVITIES CONSIST OF ADVERTISING INCOME DERIVED FROM THE PUBLICATION OF MAGAZINES FOR THE UTILITIES SECTION - LEAGUE OF NEBRASKA MUNICIPALITIES' MEMBERS. THE UTILITIES SECTION - LEAGUE OF NEBRASKA MUNICIPALITIES 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 UTILITIES SECTION - LEAGUE OF NEBRASKA MUNICIPALITIES FINANCIAL POSITION, STATEMENTS OF ACTIVITIES OR CASH FLOWS. ACCORDINGLY, THE UTILITIES SECTION - LEAGUE OF NEBRASKA MUNICIPALITIES HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT AUGUST 31, 2025 AND 2024. THE UTILITIES SECTION - LEAGUE OF NEBRASKA MUNICIPALITIES IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE UTILITIES SECTION - LEAGUE OF NEBRASKA MUNICIPALITIES BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS ENDING AUGUST 31, 2022, 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 1335 L STREET LINCOLN NE 68508 470385019 NE 501C4 N/A false NEBRASKA CITYCOUNTY MGMT ASSN 1335 L STREEET LINCOLN NE 68508 472658269 NE 501C4 N/A false false false false false false false false false false false false false true false false false false false false LEAGUE OF NEBRASKA MUNICIPALITIES M 57000 CONTRACTED AMOUNT