TIN:
SCHEDULE O
(Form 990)
Department of the Treasury
Internal Revenue Service
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Inspection
Name of the organization
NEBRASKA MUNICIPAL POWER POOL
Employer identification number
47-0575470
47-0575470
| Return Reference | Explanation |
|---|---|
| Form 990, Part I, Line 5 | Nebraska Municipal Power Pool (NMPP) provides personnel to a coalition of entities referred to by the trade name of NMPP Energy. This coalition consists of NMPP, Municipal Energy Agency of Nebraska (MEAN), National Public Gas Agency (NPGA), and Public Alliance for Community Energy (ACE). This coalition of entities provides electric and natural gas services to member and nonmember participants while sharing facilities and personnel. The allocation of payroll and benefits between entities is based on the estimated market payroll and benefits expenses each entity would incur if each entity employed their own independent staff. This allocation is reviewed and approved annually by Board representatives from each of the entities who serve on the Joint Operating Committee. NMPP is reimbursed from the other coalition entities as payroll expense is incurred with costs recorded to each entity on a monthly basis. |
| Form 990, Part III, Line 3 | NMPP assigned the electric distribution service (EDS) to MEAN effective January 1, 2023, eliminating the revenues and expenses of that program for NMPP going forward. NMPP along with its partner sold the PowerManager software package to a third party software provider. The sale became final April 2023. This did not impact NMPP's revenues or expenses during the 2023 fiscal year, but it did impact the audit presentation. In accordance with accounting principles generally accepted in the United States of America, assets and liabilities held for sale were separately reported and revenues and expenses were reported net as income from discontinued operations in the audited financial statements. |
| Form 990, Part V, Line 2a | See comment for Part I, Line 5 |
| Form 990, Part V, Line 3a | NMPP did not engage in any activity that would be identified as an unrelated trade or business as defined by IRS Pub. 598. Any product sold by NMPP is in support of the activities described in Part III, Statement of Program Services Accomplishments and further described in Part III, Lines 4a and 4b. |
| Form 990, Part V, Line 6a | NMPP has annual gross receipts that are normally greater than $100,000. NMPP does not solicit contributions from public sources to support its activities. Member communities pay annual membership dues. Members pay for the contract services provided by NMPP described in Part III. Members may make voluntary contributions to the Energy Research and Development Fund (ERDF), as shown on Schedule D, Part V. Contributions received are from tax-exempt communities. |
| Form 990, Part V, Line 6b | See comment for Part V, Line 6a NMPP has also modified the annual membership dues statements beginning with statements sent in calendar year 2023 to include an express statement documenting that contributions aren't tax deductible as charitable contributions for federal income tax purposes. |
| Form 990, Part VI, Section A, Line 6 | Each member organization has the right to participate in the governance of NMPP through the Members' Council by electing representatives to serve on the NMPP Board of Directors. Member organizations also receive a distribution of any assets upon the dissolution of NMPP. |
| Form 990, Part VI, Section A, Line 7a | The Members' Council elects 16 representatives to serve on the Board of Directors. Members are divided by population class for voting purposes as follows: communities with populations of 5,000 or less nominate eight (8) Directors, communities with populations of 5,001 to 20,000 nominate four (4) Directors, and communities with populations of 20,001 and above nominate four (4) Directors. Each Director has the same voting rights regardless of the population class they represent. |
| Form 990, Part VI, Section B, Line 11b | The Form 990 is completed internally with assistance related to specific sections provided by tax specialists from the accounting firm that performs the organization's independent audit when needed. The draft Form 990 and required schedules are sent to and reviewed by the NMPP Officers prior to finalizing and filing of the Form 990 and required schedules. The finalized document is sent to and reviewed with the NMPP Board of Directors at the next scheduled Board meeting after completion and filing of the Form 990 and required schedules. |
| Form 990, Part VI, Section B, Line 12c | Annually, each Officer and Director is required to complete a questionnaire as to any direct or indirect business relationship or potential conflict of interest that should be brought to the attention of the Board of Directors for review and resolution. Should an issue arise, the Director would be required to abstain on any vote relating to the issue of potential conflict. |
| Form 990, Part VI, Section B, Line 15 | In accordance with established policy, the compensation for the Executive Director is reviewed and established annually by the Joint Operating Committee which consists of officers of NMPP and the officers of the other three coalition entities. Position comparability data supplied to them by the Director of Corporate Services is reviewed and used to establish a pay range for the Executive Director position. The data is taken from independent local and national compensation and industry surveys as well as an independent compensation consultant. The annual compensation is then selected and approved within the established pay range. The Executive Director is responsible for setting the compensation for NMPP employees. The Executive Director reviews position comparability data supplied by the Director of Corporate Services. The data is taken from local and national compensation and industry surveys and databases as well as an independent compensation consultant. |
| Form 990, Part VI, Section C, Line 19 | The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request. NMPP's annual report and the annual audited financial statements are posted on NMPP's website. |
| Form 990, Part VII, Section A, Line 1a | Column (B) - Average hours per week - Director and Director Officers : estimated time to review meeting materials and attend scheduled meetings. Employee Officers and Employees : estimates of time split between each entity are based on key job responsibilities and the estimated percent of time the employees performs those responsibilities for each of the four NMPP Energy coalition entities as previously identified. Columns (D), (E), and (F) - Directors do not receive compensation from NMPP and thus, no W-2's are issued. All employees are paid by NMPP, with all reportable compensation reported on NMPP's W-2's. The employees do not receive compensation from any other coalition entity. As previously stated, NMPP provides staff that performs administrative and operational services for all NMPP Energy coalition entities. These entities reimburse NMPP for the estimated market payroll and benefits expenses for each entity based on the payroll allocations previously described in the response for Part I, Line 5; Part V, Line 2a and Part VII, Line 2. The compensation reported in Part VII, Section A, Item D is the amount reported on NMPP's W-2's. These amounts are not recorded in total as payroll and benefits expense of NMPP. Only the approved payroll allocation based on the estimated market payroll and benefits expenses that NMPP would incur if NMPP employed its own independent staff is recorded to NMPP. Jamie Johnson, Andrew Ross, and Robert Poehling are "Officers" as per Form 990 instructions. Jamie L. Johnson serves as Director of Finance and Accounting for NMPP and for each of the following entities: Municipal Energy Agency of Nebraska (MEAN), a political subdivision of the State of Nebraska, FED ID #47-0641284, National Public Gas Agency (NPGA), formed under the Interlocal Cooperative Act of Nebraska, FED ID #47-0751794, and Public Alliance for Community Energy, formed under the Interlocal Cooperative Act of Nebraska, FED ID #47-0810044. Andrew Ross serves as the Director of Retail Utility Services and Member Relations for NMPP and MEAN. Robert Poehling serves as the Executive Director for NMPP, MEAN, NPGA, and ACE. Of the employees listed as "Highly Compensated Employees", only Chris Dibbern, General Counsel, and Sarah Jones, Director of Corporate Services, have job duties applicable to NMPP. |
| Form 990, Part VII, Section A, Line 2 | See comment for Part I, Line 5 |
| Form 990, Part IX, Line 5 | The amount reported on Line 5 represents the estimated market compensation NMPP would incur for officer positions if NMPP employed their own independent staff. |
| Form 990, Part IX, Line 16 | Under the allocation methodology approved by the Joint Operating Committee, occupancy represents rent paid by NMPP to MEAN for use of space in the building, use of operating equipment, use of technology and shared products. Shared products include costs of products and services including non-personnel charges such as conferences and training not unique to an individual organization and related travel costs, leased and non-capitalized equipment, joint insurance, office supplies, postage, telecommunications, collective advertising, net annual conference costs, member communication, joint consultants and outside services, software licenses, etc. The shared costs and amount of rent paid to MEAN are reviewed and recommended by the Joint Operating Committee annually. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021
Additional Data
| Software ID: | 22015720 |
| Software Version: | v1.00 |