| 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 discontinued its computer service program effective with the sale of the PowerManager software package to a third party in April 2023. NMPP discontinued its distribution services program effective January 2024. Contracts related to regulatory reporting and training services were assigned to MEAN who will continue providing those services. As part of a modernization initiative, the NMPP Board of Directors awarded grants to all NMPP members from the Energy Research and Development Fund (ERDF). Upon distribution of all of the assets, the ERDF was dissolved. |
| 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 VI, Section A, Line 4 | The Articles of Incorporation were amended December 27, 2023. The amendments included: eliminate Members as that term had been defined; update the method of distribution of assets upon dissolution to reflect distribution to MEAN, NPGA, and ACE; provide for a Board of nine Directors consisting of the chairs, vice-chairs, and secretary-treasurers of MEAN, NPGA, and ACE; reflect that the Board of Directors has the power to amend the Articles and the Bylaws; and other general updates. The Bylaws were amended February 8, 2024 to reflect changes resulting from the amendments to the Articles of Incorporation. The amendments included: eliminate articles and references related to membership; update composition of the Board of Directors consistent with the Articles of Incorporation; require a majority vote of Directors in office for changes to Bylaws; and other general updates. |
| Form 990, Part VI, Section A, Line 6 | In accordance with the definition of member for purposes of Form 990, Part VI, NMPP's members consist of the entities of MEAN, NPGA, and ACE as of March 31, 2024. |
| Form 990, Part VI, Section A, Line 7a | Prior to the changes in governing documents during the year, the Board of Directors was elected by the Members' Council. After the changes in governance, the Board of Directors consist of the officers of MEAN, NPGA, and ACE. Each entity elects their officers annually through a vote of their individual Boards of Directors. |
| 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 the officers and an at-large representative each for MEAN, NPGA, and ACE. 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 an 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, Michelle Lepin, 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. |
| Software ID: | 23018249 |
| Software Version: | v1.00 |