PL
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 24, 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: 2019-20 cycle (Jan 2019 – Dec 2020) · NADC years: 2019, 2020 — 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 (20,537 rcpts, 17,881 exps in 2020)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.

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 2026-10-24 03:22 CT · Period 2019-20 cycle counts: {"nadc_receipt_rows":20537,"nadc_expenditure_rows":17881,"fec_ne_committees_with_totals":58,"fec_transfer_rows":4861,"fec_actblue_earmark_rows":29984,"usaspending_raw_rows":100,"usaspending_recipients":94,"propublica_ein_links":30,"propublica_c4_sample":100,"propublica_c6_sample":100,"entities":2390,"flow_edges":3945}