2026-07-13T12:03:21-04:00 2025-08-31 470841993 THOMAS KUNC & BLACK LLP 300 NORTH 44TH STREET SUITE 200 LINCOLN NE 68503 990 2024-09-01 470385019 LEAGUE OF NEBRASKA MUNICIPALITIES LEAG 4024762829 1335 L STREET LINCOLN NE 68508 L LYNN REX EXECUTIVE DIRECTOR 4024762829 2026-06-29 true true JEREMY FOX P00851586 4024672700 2026-07-13 2024 2025-03-06 01:10:19Z L LYNN REX 1335 L STREET LINCOLN NE 68506 3701826 false X HTTP://WWW.LONM.ORG/ X NE TO PROMOTE EFFICIENT MUNICIPAL GOVERNMENT AND COOPERATION BETWEEN POLITICAL SUBDIVISIONS IN NEBRASKA. 14 14 9 659813 0 2916295 3281412 -24309 207550 137643 123448 3029629 3612410 0 0 901852 991655 0 0 918665 1350002 1820517 2341657 1209112 1270753 9310521 13723838 3266658 6409221 6043863 7314617 X TO PROMOTE EFFICIENT MUNICIPAL GOVERNMENT AND COOPERATION BETWEEN POLITICAL SUBDIVISIONS IN NEBRASKA. false false 91348 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. 151236 CONFERENCES AND MEETING EXPENSES: TO PROMOTE THE APPLICATION OF THE MOST EFFICIENT METHODS OF SERVICE IN MUNICIPAL GOVERNMENT BRANCHES. 109457 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. 1799291 MUNICIPAL CLERKS: ENGAGING IN ACTIVITIES TO SUPPORT THE LEAGUE'S DIVISIONS FOR NEBRASKA MUNICIPAL CLERK'S ASSOCIATION. TOTAL - 31,261. 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 - 61,357. REMAINING EXPENSES RELATE TO SERVICING MEMBERSHIPS IN CONNECTION WITH ITEMS DISCUSSED IN (A) ABOVE. TOTAL - 1,681,673. 1799291 2151332 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 true true false false false false false false false false false false false false false false false true false false true 9 0 true 9 true true true false false false false false false false X 14 14 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 224617 0 0 LEIRION GAYLOR BAIRD DIRECTOR 1.00 X 0 0 0 BRYAN BEQUETTE PRESIDENT - 1.00 X X 0 0 0 DAVID BLACK VICE PRESIDE 1.00 X X 0 0 0 JIM BULKLEY DIRECTOR 1.00 X 0 0 0 LARRY EVANS DIRECTOR 1.00 X 0 0 0 PAT HEATH MANAGER REPR 1.00 X 0 0 0 JOHN W EWING JR DIRECTOR 1.00 X 0 0 0 DEB VAN MATRE PAST PRESIDE 1.00 X X 0 0 0 ROD PETERSEN DIRECTOR 1.00 X 0 0 0 SHARON POWELL DIRECTOR 1.00 X 0 0 0 JANINE K SCHMIDT CLERKS REPRE 1.00 X 0 0 0 MARLIN SEEMAN PRESIDENT 1.00 X X 0 0 0 KYLE SVEC UTILITIES RE 1.00 X 0 0 0 BETSY VIDLAK DIRECTOR 1.00 X 0 0 0 224617 2 false true false DUES INCOME - LEAGUE 2160184 2160184 L.A.R.M. INCOME 541800 418773 418773 CONFERENCES - MID-WINTER 192275 192275 L.I.G.H.T. INCOME 541800 166799 166799 CONFERENCES - ANNUAL 143400 143400 199981 199981 3281412 207550 207550 63512 89416 -25904 -25904 -25904 MANAGEMENT FEES 57000 57000 NEBRASKA MUNICIPAL REVIEW 541800 48096 48096 NE DIRECTORY OF MUNICIPALIT 541800 39933 13788 26145 4323 4323 149352 3612410 2745047 659813 207550 369812 332831 36981 475571 428014 47557 85700 77130 8570 60572 54515 6057 53732 48359 5373 189211 184292 4919 51034 45931 5103 4663 4197 466 151236 151236 32914 29623 3291 41726 37553 4173 REPAIRS AND MAINTENANCE 263305 236974 26331 INSURANCE 251092 225983 25109 LEGISLATIVE AFFAIRS 109457 109457 LIGHT EXPENSES 58834 58834 142798 126403 16395 2341657 2151332 190325 0 25 5635876 4963705 883132 1254272 14296 35324 6910924 83641 936994 6827283 1840223 643229 9310521 13723838 695205 864584 2218768 2392734 436625 2708939 352685 6339 3266658 6409221 X 6043863 7314617 6043863 7314617 9310521 13723838 X 1270753 1 X false true X true false 893597 893597 383320 21362 361958 5634007 62279 5571728 6827283 FINANCING LEASE - LONG-TERM PORTION 3735 FINANCING LEASE - CURRENT PORTION 2604 6339 X SCHEDULE D, PAGE 3, PART X THE 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 LEAGUE OF NEBRASKA MUNICIPALITIES' 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 OF NEBRASKA MUNICIPALITIES' MEMBERS. THE 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 LEAGUE OF NEBRASKA MUNICIPALITIES CONSOLIDATED FINANCIAL POSITION, STATEMENTS OF ACTIVITIES OR CASH FLOWS. ACCORDINGLY, THE 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 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 LEAGUE OF NEBRASKA MUNICIPALITIES BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS ENDING AUGUST 31, 2022, AND PRIOR. false false false false false false false false false L LYNN REX EXECUTIVE DIRECTOR 224617 224617 A CITY OF LINCOLN - TIF FINANCING 2024-12-16 436625 false false false A false false false false A false false false false false false false A false false false false false false false false false A false 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 - 31,261. 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 - 61,357. REMAINING EXPENSES RELATE TO SERVICING MEMBERSHIPS IN CONNECTION WITH ITEMS DISCUSSED IN (A) ABOVE. TOTAL - 1,681,673. 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 ROUND 0 TOTAL 1 LGE OF NE MUNI - UTILITIES SECTION 1335 L STREET LINCOLN NE 68508 237015312 TRAINING NE 501C6 N/A false NEBRASKA CITYCOUNTY MGMT ASSN 1335 L STREET 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 57000 CONTRACTED AMOUNT