Nonprofit · EIN 47-0385019
LEAGUE OF NEBRASKA MUNICIPALITIES
Tax-exempt · LINCOLN, NE 68508
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $3,612,410 | $2,341,657 | $1,270,753 | $13,723,838 | $6,409,221 | $7,314,617 |
| August 31, 2024 | 990 | $3,029,629 | $1,820,517 | $1,209,112 | $9,310,521 | $3,266,658 | $6,043,863 |
| August 31, 2023 | 990 | $2,445,681 | $1,738,342 | $707,339 | $7,677,908 | $2,843,162 | $4,834,746 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,281,412
- Investment income
- $207,550
- Net rental income
- -$25,904
- Other revenue
- $123,448
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $369,812
- Other salaries and wages
- $475,571
- Salaries, compensation and benefits (total)
- $991,655
- Professional fundraising fees
- $0
- Accounting fees
- $53,732
- Occupancy
- $51,034
- Travel
- $4,663
- Depreciation
- $41,726
- Program services (functional)
- $2,151,332
- Management and general (functional)
- $190,325
Balance sheet and other
- Total assets, start of year
- $9,310,521
- Total assets, end of year
- $13,723,838
- Total liabilities, end of year
- $6,409,221
- Net assets, end of year
- $7,314,617
- Land, buildings and equipment
- $6,827,283
- Net assets without donor restrictions
- $7,314,617
- Gross unrelated business income
- $659,813
- Gross receipts
- $3,701,826
- Employees
- 9
- State of legal domicile
- NE
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| L LYNN REX | EXECUTIVE DI Officer | 40 | $224,617 |
| LEIRION GAYLOR BAIRD | DIRECTOR Trustee or director | 1 | $0 |
| BRYAN BEQUETTE | PRESIDENT - Trustee or director, Officer | 1 | $0 |
| DAVID BLACK | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JIM BULKLEY | DIRECTOR Trustee or director | 1 | $0 |
| LARRY EVANS | DIRECTOR Trustee or director | 1 | $0 |
| PAT HEATH | MANAGER REPR Trustee or director | 1 | $0 |
| JOHN W EWING JR | DIRECTOR Trustee or director | 1 | $0 |
| DEB VAN MATRE | PAST PRESIDE Trustee or director, Officer | 1 | $0 |
| ROD PETERSEN | DIRECTOR Trustee or director | 1 | $0 |
| SHARON POWELL | DIRECTOR Trustee or director | 1 | $0 |
| JANINE K SCHMIDT | CLERKS REPRE Trustee or director | 1 | $0 |
| MARLIN SEEMAN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| KYLE SVEC | UTILITIES RE Trustee or director | 1 | $0 |
| BETSY VIDLAK | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended August 31, 2024: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| L LYNN REX | EXECUTIVE DI Officer | 40 | $184,546 | $22,000 |
| LEIRION GAYLOR BAIRD | DIRECTOR Trustee or director | – | $0 | $0 |
| BRYAN BEQUETTE | PRESIDENT - Trustee or director, Officer | – | $0 | $0 |
| DAVID BLACK | DIRECTOR Trustee or director | – | $0 | $0 |
| JIM BULKLEY | DIRECTOR Trustee or director | – | $0 | $0 |
| LARRY EVANS | DIRECTOR Trustee or director | – | $0 | $0 |
| M LAYNE GROSETH | UTILITIES RE Trustee or director | – | $0 | $0 |
| DEB VAN MATRE | PAST PRESIDE Trustee or director, Officer | – | $0 | $0 |
| ROD PETERSEN | DIRECTOR Trustee or director | – | $0 | $0 |
| SHARON POWELL | DIRECTOR Trustee or director | – | $0 | $0 |
| JANINE K SCHMIDT | CLERKS REPRE Trustee or director | – | $0 | $0 |
| DAVID SCOTT | MANAGER REPR Trustee or director | – | $0 | $0 |
| MARLIN SEEMAN | PRESIDENT Trustee or director, Officer | – | $0 | $0 |
| JOEY SPELLERBERG | VICE PRESIDE Trustee or director, Officer | – | $0 | $0 |
| JEAN STOTHERT | DIRECTOR Trustee or director | – | $0 | $0 |
| BETSY VIDLAK | DIRECTOR Trustee or director | – | $0 | $0 |
990 for the year ended August 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| L LYNN REX | EXECUTIVE DI Officer | 40 | $175,776 |
| LEIRION GAYLOR BAIRD | DIRECTOR Trustee or director | – | $0 |
| BRYAN BEQUETTE | VICE PRESIDE Trustee or director, Officer | – | $0 |
| JOEL M BERGMAN | DIRECTOR Trustee or director | – | $0 |
| DAVID BLACK | DIRECTOR Trustee or director | – | $0 |
| JORDAN COLWELL | DIRECTOR Trustee or director | – | $0 |
| JULIE A DEEPE | DIRECTOR Trustee or director | – | $0 |
| LAYNE GROSETH | UTILITIES RE Trustee or director | – | $0 |
| JEFF HOFAKER | MANAGER REPR Trustee or director | – | $0 |
| PAUL LAMBERT | PAST PRESIDE Trustee or director, Officer | – | $0 |
| DEB VAN MATRE | PRESIDENT Trustee or director, Officer | – | $0 |
| CATHERINE-JO MILLS | DIRECTOR Trustee or director | – | $0 |
| JANINE K SCHMIDT | CLERKS REPRE Trustee or director | – | $0 |
| MARLIN SEEMAN | PRESIDENT - Trustee or director, Officer | – | $0 |
| JOEY SPELLERBERG | DIRECTOR Trustee or director | – | $0 |
| JEAN STOTHERT | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 1335 L STREET, LINCOLN, NE 68508-2531
- Principal officer (990 for 2024)
- L LYNN REX, 1335 L STREET, LINCOLN, NE 68506
- Signed the 990
- L LYNN REX, EXECUTIVE DIRECTOR
- Phone
- (402) 476-2829
- Website
- HTTP://WWW.LONM.ORG/
- Return prepared by
- THOMAS KUNC & BLACK LLP
Mission
TO PROMOTE EFFICIENT MUNICIPAL GOVERNMENT AND COOPERATION BETWEEN POLITICAL SUBDIVISIONS IN NEBRASKA.
Program accomplishments
- 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.Expenses $91,348
- CONFERENCES AND MEETING EXPENSES: TO PROMOTE THE APPLICATION OF THE MOST EFFICIENT METHODS OF SERVICE IN MUNICIPAL GOVERNMENT BRANCHES.Expenses $151,236
- 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.Expenses $109,457
- 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.Expenses $1,799,291
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 47-0385019
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1958
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $13,723,838
- Income (IRS master file)
- $3,701,826
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $3,612,410 | $2,341,657 | $13,723,838 | XML |
| 990 | August 2024 | $3,029,629 | $1,820,517 | $9,310,521 | XML |
| 990 | August 2023 | $2,445,681 | $1,738,342 | $7,677,908 | XML |
| 990 | August 2022 | $2,124,606 | $1,454,719 | $6,701,513 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 47-0385019).
Questions about LEAGUE OF NEBRASKA MUNICIPALITIES
- What is the EIN of LEAGUE OF NEBRASKA MUNICIPALITIES?
- The employer identification number (EIN) of LEAGUE OF NEBRASKA MUNICIPALITIES is 47-0385019.
- Is LEAGUE OF NEBRASKA MUNICIPALITIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1958.
- Are donations to LEAGUE OF NEBRASKA MUNICIPALITIES tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LEAGUE OF NEBRASKA MUNICIPALITIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LEAGUE OF NEBRASKA MUNICIPALITIES due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEAGUE OF NEBRASKA MUNICIPALITIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of LEAGUE OF NEBRASKA MUNICIPALITIES?
- The 990 for the year ended August 31, 2025 names L LYNN REX.
- Who are the officers and directors of LEAGUE OF NEBRASKA MUNICIPALITIES?
- The 990 for the year ended August 31, 2025 lists 15 people; 1 received compensation from the organization, the highest $224,617 (L LYNN REX, EXECUTIVE DI).
- How much revenue does LEAGUE OF NEBRASKA MUNICIPALITIES have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $3,612,410, expenses of $2,341,657 and total assets of $13,723,838 at year end.
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- UNIVERSITY OF NEBRASKA FOUNDATION EIN 47-0379839 · last filed 990 for 2025
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- BRYAN HOSPITAL KEARNEY EIN 87-3486516 · last filed 990 for 2024
- NATIONAL ARBOR DAY FOUNDATION EIN 23-7169265 · last filed 990 for 2025
- BRYAN PHYSICIAN NETWORK EIN 20-1357375 · last filed 990 for 2024
- NEBRASKA BANKERS ASSOCIATION VOLUNTARY EMP BENEFICIARY ASSN EIN 47-6092059 · last filed 990 for 2025
- NEBRASKA WESLEYAN UNIVERSITY EIN 47-0376524 · last filed 990 for 2025