Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
EIN 23-7015312 • 501(c)6 • Lincoln, NE
Profile
To unite representatives of publicly-owned utilities of the state of nebraska for the interest and betterment of their business.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
49th percentile
Higher top officer pay than 49% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
53rd percentile
Faster revenue growth than 53% of similar nonprofits.
Assets
Up$546,330
Up $190 (+0.0%) from 2023
Liabilities
Up$356,160
Up $1,121 (+0.3%) from 2023
Net Assets
Down$190,170
Down $931 (-0.5%) from 2023
Revenue
Up$609,475
Up $35,150 (+6.1%) from 2023
Expenses
Down$610,407
Down $1,796 (-0.3%) from 2023
Net Income
Up-$932
Up $36,946 (+98%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To unite representatives of publicly-owned utilities of the state of nebraska for the interest and betterment of their business.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $378,240 | $382,011 | ▲ $3,771 |
| Accounts Receivable | $153,748 | $109,979 | ▼ $43,769 |
| Land, Buildings, and Equipment, Net | $10,634 | $40,076 | ▲ $29,442 |
| Investments in Publicly Traded Securities | - | $9,683 | - |
| Prepaid Expenses and Deferred Charges | $3,518 | $4,581 | ▲ $1,063 |
| Total Assets | $546,140 | $546,330 | ▲ $190 |
| Liabilities | |||
| Deferred Revenue | $334,270 | $329,977 | ▼ $4,293 |
| Accounts Payable and Accrued Expenses | $20,769 | $26,183 | ▲ $5,414 |
| Total Liabilities | $355,039 | $356,160 | ▲ $1,121 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $191,101 | $190,170 | ▼ $931 |
| Total Net Assets Fund Balance | $191,101 | $190,170 | ▼ $931 |
| Total Liabilities and Net Assets / Fund Balance | $546,140 | $546,330 | ▲ $190 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $40,076 | $38,836 | $78,912 |
| Name | Title |
|---|---|
| Duane Hoffman | President |
| Gary Thurlow | Director |
| Jeramie Van Leer | Director |
| Matt Owens | Director |
| Sarah Sawin | Director |
| Pat Heath | 1st Vice Pre |
| Layne Groseth | Ex Officio |
| L Lynn Rex | Executive Di |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $323,130 |
| Other Expenses | $287,277 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $251,037 | $27,893 | - | $278,930 |
| Insurance | $73,775 | $8,197 | - | $81,972 |
| Other Employee Benefits | $20,604 | $2,289 | - | $22,893 |
| Payroll Taxes | $19,176 | $2,131 | - | $21,307 |
| Fees for Services Accounting | $16,143 | $1,794 | - | $17,937 |
| Travel | $14,546 | $1,616 | - | $16,162 |
| Office Expenses | $14,918 | $713 | - | $15,631 |
| Depreciation Depletion | $12,182 | $1,354 | - | $13,536 |
| Conferences and Meetings | $5,943 | - | - | $5,943 |
| Other Expenses | $2,129 | $237 | - | $2,366 |
| Total Functional Expenses | $519,183 | $91,224 | $0 | $610,407 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“ORGANIZED WITH MEMBERS.”
“Members may elect one or more members of governing body.”
“Governing body reviews and approves 990 and 990-t prior to filing.”
“Regularly and consistently monitors and enforces compliance with the policy through review of returned and signed conflict of interest statements.”
“Documents available upon request.”
“Remaining expenses related to servicing memberships in connection with items discussed in activities (a)through (c) above.”
“ROUNDING 1”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 20769 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 26183 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 153748 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 109979 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO UNITE REPRESENTATIVES OF PUBLICLY-OWNED UTILITIES OF THE STATE OF NEBRASKA FOR THE INTEREST AND BETTERMENT OF THEIR BUSINESS. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SHIRLEY RILEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4024762829 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1335 L STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LINCOLN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 68508 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 5943 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 5943 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 11110 |
| IRS990/CYOtherExpensesAmt | 0 | 287277 |
| IRS990/CYOtherRevenueAmt | 0 | 23226 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 575139 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -932 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 323130 |
| IRS990/CYTotalExpensesAmt | 0 | 610407 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 609475 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 334270 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 329977 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1354 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 12182 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13536 |
| IRS990/Desc | 0 | PRINTING AND PUBLISHING COSTS ASSOCIATED WITH PRODUCING A NEWSLETTER FOR THE BENEFIT OF ALL MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 9629 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1794 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 16143 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17937 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LAYNE GROSETH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PAT HEATH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DUANE HOFFMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JERAMIE VAN LEER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MATT OWENS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SARAH SAWIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GARY THURLOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | L LYNN REX |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EX OFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | 1ST VICE PRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE DI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 5000 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 5000 |
| IRS990/GrossReceiptsAmt | 0 | 609475 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 8197 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 73775 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 81972 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 6110 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6110 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 9683 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 38836 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10634 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 40076 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 78912 |
| IRS990/LegalDomicileStateCd | 0 | NE |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO UNITE REPRESENTATIVES OF PUBLICLY-OWNED UTILITIES OF THE STATE OF NEBRASKA FOR THE INTEREST AND BETTERMENT OF THEIR BUSINESS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 191101 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 190170 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5000 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 5000 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 191101 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 190170 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 713 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 14918 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15631 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 2289 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 20604 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 22893 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING SCHOOL EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | MANAGEMENT FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | INCOME TAXES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 45000 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 237 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 82648 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6082 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2129 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 82648 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 45000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6082 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2366 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541800 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ADVERT.-NE DIRECT OF ELECT |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1500 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 21726 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1500 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 21726 |
| IRS990/OtherRevenueTotalAmt | 0 | 23226 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 27893 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 251037 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 278930 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2131 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19176 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 21307 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3518 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4581 |
| IRS990/PrincipalOfficerNm | 0 | L LYNN REX |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TRAINING SCHOOLS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ANNUAL CONFERENCE INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 315629 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 201801 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 57709 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 315629 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 201801 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 57709 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | COSTS ASSOCIATED WITH ORGANIZING AND HOLDING AN ANNUAL SPRING CONVENTION FOR THE BENEFIT OF ALL MEMBERS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 5349 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | TRAINING SCHOOLS AND SEMINARS TO PROVIDE TRAINING TO MEMBER EMPLOYEES IN THE AREA OF SAFETY AND UTILITY MANAGEMENT. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 148226 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | REMAINING EXPENSES RELATED TO SERVICING MEMBERSHIPS IN CONNECTION WITH ITEMS DISCUSSED IN ACTIVITIES (A)THROUGH (C) ABOVE. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 355979 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 763 |
| IRS990/PYOtherExpensesAmt | 0 | 310077 |
| IRS990/PYOtherRevenueAmt | 0 | 25349 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 548213 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -37878 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 302126 |
| IRS990/PYTotalExpensesAmt | 0 | 612203 |
| IRS990/PYTotalRevenueAmt | 0 | 574325 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -932 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 378240 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 382011 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 40076 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 38836 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 78912 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 40076 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | REMAINING EXPENSES RELATED TO SERVICING MEMBERSHIPS IN CONNECTION WITH ITEMS DISCUSSED IN ACTIVITIES (A)THROUGH (C) ABOVE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ORGANIZED WITH MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS MAY ELECT ONE OR MORE MEMBERS OF GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GOVERNING BODY REVIEWS AND APPROVES 990 AND 990-T PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY THROUGH REVIEW OF RETURNED AND SIGNED CONFLICT OF INTEREST STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DOCUMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ROUNDING 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | LEAGUE OF NEBRASKA MUNICIPALITIES |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | NEBRASKA CITYCOUNTY MGMT ASSN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 470385019 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 472658269 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C4 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501C4 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | NE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 206 SOUTH 13TH STREET SUITE 800 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 206 SOUTH 13TH STREET SUITE 800 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | LINCOLN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | LINCOLN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | NE |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 68508 |
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| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | true |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 45000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CONTRACTED AMOUNT |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | LEAGUE OF NEBRASKA MUNICIPALITIES |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | M |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 546330 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 546330 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 91224 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 519183 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 610407 |
| IRS990/TotalGrossUBIAmt | 0 | 21726 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 355039 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 356160 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 355039 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 356160 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 191101 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 190170 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 355979 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 519183 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 575139 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 6110 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 581639 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 609475 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 21726 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 546140 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 546330 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1616 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 14546 |
| IRS990/TravelGrp/TotalAmt | 0 | 16162 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1335 L STREET |
| IRS990/USAddress/CityNm | 0 | LINCOLN |
| IRS990/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990/USAddress/ZIPCd | 0 | 68508 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | HTTP://WWW.LONM.ORG/UTILITIES/ |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | L LYNN REX |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4024762829 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-07-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | UTILITIES SECT-LEAGUE OF NEBRASKA |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | MUNICIPALITIES |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UTIL |
| ReturnHeader/Filer/EIN | 0 | 237015312 |
| ReturnHeader/Filer/PhoneNum | 0 | 4024762829 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1335 L STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LINCOLN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NE |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 68508 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 470841993 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | THOMAS KUNC & BLACK LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 300 NORTH 44TH STREET SUITE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LINCOLN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 68503 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4024672700 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY FOX |
| ReturnHeader/ReturnTs | 0 | 2025-07-14T13:43:41-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-08-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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