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Plains Ledger
Nebraska Political & Non Profit Financial Intelligence
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Verified Primary Sources: NADC Open Data & Legacy Extracts (2015–Present) · FEC Schedule A / B / E & 24/48-Hr Notices · IRS Form 990 / BMF · USAspending.gov● Synced Oct 25, 2026 · Non-individual contributor policy enforced · Report a correction

Methodology, Entity Resolution & Statutory Guardrails

How Plains Ledger™ ingests, deduplicates, classifies, and cross-references state (NADC), federal (FEC, USAspending), and tax-exempt (IRS EO BMF & Form 990 XML) records across 18 reporting periods (2015–Present).
⚖ Legal & Statutory Disclosures✎ Corrections & SLA
Period: 2017-18 cycle (Jan 2017 – Dec 2018) · NADC years: 2017, 2018 — from NADC legacy pre-2022 dataset: itemized transactions only, unitemized totals not included, paper-era data entry; coverage less complete than 2022+
Classified Entity Records
36,777 / 36,777
100% classified · 0 unclassified
Classified Ballot Measure Nodes
353 / 353
100% classified · 0 unclassified
Classified Network & Media Nodes
526 / 526
100% classified · 0 unclassified
Master NADC Lookup Entries
54,642
Bridging legacy (1999–2021) & modern IDs

1. Primary Public Data Sources & Statutory Guardrails

Source Agency / DatasetForms & Bulk Files IngestedCoverage WindowStatutory Guardrail & Deduplication Rule
Nebraska Accountability & Disclosure Commission (NADC)Forms A-1, B-1AB/C/D, B-2A/B, B-4A/B1/B3, B-5, B-7, B-9, and Lobbyist/Principal (`lforma/b/c`)1999–2026 (25,117 rcpts, 20,683 exps in 2018)Neb. Rev. Stat. § 49-14,132: Non-commercial public-interest research; individual contributor names suppressed into “Individuals (aggregate)”.
Federal Election Commission (FEC)Committee master (`cm`), candidate linkage (`ccl`), `webl`, `webk`, `oth`/`pas2`, Schedule E IEs, ActBlue (`C00401224`)2016–Present cycles52 U.S.C. § 30111(a)(4): Sale or commercial use of contributor data prohibited; ActBlue conduit earmarks deduplicated and ZIP3 cells < 5 donors suppressed.
IRS Exempt Organizations BMF & Form 990 XML56+ state/regional IRS BMF extracts (1.9M+ EINs) + electronic Form 990 Schedule I & Schedule C XML filingsTY 2016–2024 + current BMF990 Schedule I grants are labeled final use undisclosed and never conflated with earmarked NADC/FEC campaign contributions.
USAspending.gov Federal Assistance APIFederal grant and cooperative agreement awards (assistance types 02–05) to Nebraska recipientsFY 2015–Present31 U.S.C. § 1352 (Byrd Amendment): Federal grants cannot be used for lobbying or campaign intervention; shown as distinct public stream.

Network funding badges (DSA)

A tiny DSA logo icon appears next to a candidate only when NADC or FEC filings in Plains Ledger data show money from a committee registered as part of the Democratic Socialists of America (the national DSA PAC, its national IE filer, or a chapter committee, each listed by FEC/NADC ID in data/affiliation_badges.json) to that candidate. Counted: direct contributions, in-kind contributions, and independent expenditures supporting the candidate. Spending that opposes a candidate never creates a badge. Any documented amount above $0 qualifies, and each badge links to the filing behind it.

Only organizations are counted, never individual donors. Endorsements, voter guides, rhetoric, social media, and inference are not used. A committee whose name resembles a network but whose ID is not on the verified list is shown as a flagged name-only match in the candidate’s Affiliation details and does not get a badge. Party committees and conduits (ActBlue, WinRed, Anedot) are excluded. As of this update, no Nebraska candidate meets the criteria: no DSA committee appears in NADC filings, and FEC filings show no DSA contributions or supporting expenditures for Nebraska candidates. The same criteria and threshold would apply unchanged to any network added later.

The DSA logo identifies the organization named in public filings. Plains Ledger is not affiliated with, endorsed by, or sponsored by DSA. A badge indicates a documented funding tie only.

Badges, tooltips, and Affiliation details are free. Filtering and sorting by network, CSV export of affiliated candidates, and alerts when a candidate newly qualifies are planned Pro features.

2. Deterministic Multi-Stage Entity Classifier & Legacy/Modern ID Bridge

Every committee, supplemental filer, contributor, expenditure payee, grant recipient, ballot measure funder, and network node across all 18 reporting periods is resolved through a deterministic multi-stage classifier (etl/classify.py + data/nadc_master_lookup.json):

  1. Exact EIN / FEC Committee ID / NADC Org ID Lookup: Matches against the IRS EO BMF (1.9M EINs), FEC Committee Master, and NADC Master Lookup (54,642 canonical entries bridging legacy NADC IDs like 99PAC00020, Form B-4/B-1 filing IDs like nadc-8822, and modern NADC Org IDs like nadc-7765).
  2. NADC Filer & Contributor Type Resolution: Distinguishes Candidate committees (C), Ballot question committees (B), Party committees (P), Separate segregated PACs, Independent PACs (I), Labor unions (501(c)(5)), Trade/business associations (501(c)(6)), Social-welfare advocacy orgs (501(c)(4)), Charitable nonprofits (501(c)(3)), Government agencies/universities, For-profit businesses, and Individual Supplemental Filers (Form B-7 / B-6).
  3. Expenditure Payee & Purpose Classification: Classifies NADC expenditure payees and ballot/party vendors across advertising/media buyers, political strategy & polling firms, canvass/field operations, legal/compliance firms, and administrative vendors.
Candidate committeeParty committeePACIndependent expenditure / Super PACBallot question committee501(c)(3)501(c)(4)501(c)(5) union501(c)(6) trade groupPrivate foundationDonor-advised / fiscal-sponsor fundBusinessGovernment agencyIndividuals (aggregate)Individual Supplemental FilerVendor/mediaSpending categoryBands by source: IRS 990NADCFECUSAspending

3. Netting Inter-Committee Transfers

NADC: A receipt is treated as an inter-committee transfer when its source type is a committee and its name matches another NADC filer; net receipts = receipts − transfers in.

FEC: net receipts = total receipts − transfers from affiliated/authorized committees (and, for PACs, contributions from other committees). Committee-to-committee edges use the giving committee's report only (memo entries and independent expenditures excluded) so each dollar appears once.

4. Reporting Periods & Single-Year vs. Cycle Scope

The global period selector offers two-year election cycles (`2016`–`2026`) and single calendar years (`y2015`–`y2026`), generated automatically from the current date each nightly refresh — off-years included. NADC 2022+ data comes from that reporting year's bulk extract; NADC 2015–2020 legacy data, FEC committee-to-committee transfers, and ActBlue earmarks are split by transaction date. Because the FEC publishes committee summary totals (`webl`/`webk`) per two-year cycle only, single-year views clearly label cycle-level FEC summary figures.

Data built 2026-10-25 08:22 CT · Period 2017-18 cycle counts: {"nadc_receipt_rows":25117,"nadc_expenditure_rows":20683,"fec_ne_committees_with_totals":76,"fec_transfer_rows":4111,"fec_actblue_earmark_rows":12980,"usaspending_raw_rows":100,"usaspending_recipients":94,"propublica_ein_links":28,"propublica_c4_sample":100,"propublica_c6_sample":100,"entities":2489,"flow_edges":4011}