COMMUNITY OF LANCASTER EDUCATION GROUP: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: COMMUNITY OF LANCASTER EDUCATION GROUP (EIN 41-1996178)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-05-06
IRS object ID: 202411279349301416
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-06T09:54:48-07:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	411996178	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COMMUNITY OF LANCASTER EDUCATION GROUP	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COMM	BusinessNameControlTxt
Phone	2188431265	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 74	AddressLine1Txt
City	Lancaster	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56735	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Shelly Westerberg	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	2188431265	PhoneNum
Signature	2024-04-07	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Shelly	PersonFirstNm
Person Last	Westerberg	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	1	TrustedCustomerCd
OOB Security Verification	11	OOBSecurityVerificationCd
Last Submission Rqr OOB	1	LastSubmissionRqrOOBCd
Authentication Assurance Level	AAL2	AuthenticationAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Initial Return	Yes (X)	InitialReturnInd
Principal Officer	Shelly Westerberg	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2754 340th Ave	AddressLine1Txt
City	Lake Bronson	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56734	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$97,499	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	COLEG.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2001	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	To raise funds through contributions and investments for the singular purpose of providing reimbursement of post secondary tuition expenses of graduates of Lancaster High School (Minnesota Independent School District #356)	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$27,960	PYContributionsGrantsAmt
CY Contributions Grants	$24,295	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$75,745	PYInvestmentIncomeAmt
CY Investment Income	$73,204	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$103,705	PYTotalRevenueAmt
CY Total Revenue	$97,499	CYTotalRevenueAmt
PY Grants And Similar Paid	$50,875	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$60,982	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$361	PYOtherExpensesAmt
CY Other Expenses	$389	CYOtherExpensesAmt
PY Total Expenses	$51,236	PYTotalExpensesAmt
CY Total Expenses	$61,371	CYTotalExpensesAmt
PY Revenues Less Expenses	$52,469	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$36,128	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,033,487	TotalAssetsBOYAmt
Total Assets EOY	$1,121,748	TotalAssetsEOYAmt
Total Liabilities BOY	$192,625	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$213,643	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$840,862	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$908,105	NetAssetsOrFundBalancesEOYAmt
Mission	To raise funds through contributions and investments for the singular purpose of providing reimbursement of post secondary tuition expenses of graduates of Lancaster High School (Minnesota Independent School District #356)	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$61,371	ExpenseAmt
Grant	$60,982	GrantAmt
Revenue	$97,499	RevenueAmt
Desc	COLEG made eight scholarship awards totaling $84,000 during the calendar year 2023. COLEG paid out $60,982 in tuition reimbursements for awards made prior to 2023. It is COLEG's present policy to begin reimburse upon successful completion of the first full year of post-secondary studies. Completion of the first year must be accomplished within 13 months from high school graduation. At the end of 2023 there were 19 award recipients eligible to receive up to $213,643 in additional reimbursements. Further awards will be made in 2024 depending upon applications and projected investment earnings and unrestricted contributions. This is the only program service provided by COLEG	Desc
Total Other Prog Srvc Expense	$0	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$0	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$0	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$61,371	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Shelly Westerberg	PersonNm
Phone	2188431265	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 74	AddressLine1Txt
City	Lancaster	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56735	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Diane Rice
President	1	Yes (X)	$0	$0	$0
Crystal Peterson
Vice President	1	Yes (X)	$0	$0	$0
Debbie Groves
Secretary	1	Yes (X)	$0	$0	$0
Shelly Westerberg
Treasurer	1	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Federated Campaigns	$0	FederatedCampaignsAmt
Membership Dues	$24,295	MembershipDuesAmt
Fundraising	$0	FundraisingAmt
Related Organizations	$0	RelatedOrganizationsAmt
Government Grants	$0	GovernmentGrantsAmt
All Other Contributions	$0	AllOtherContributionsAmt
Noncash Contributions	$0	NoncashContributionsAmt
Total Contributions	$24,295	TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$73,204	TotalRevenueColumnAmt
Related Or Exempt Func Income	$73,204	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt
Other	$0	OtherAmt

Field	Value	IRS element (for citing)
Contri Rpt Fundraising Event	$0	ContriRptFundraisingEventAmt
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$97,499	TotalRevenueColumnAmt
Related Or Exempt Func Income	$73,204	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$60,982	TotalAmt
Program Services	$60,982	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$389	TotalAmt
Program Services	$389	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$61,371	TotalAmt
Program Services	$61,371	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$12,730	BOYAmt
EOY	$20,655	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,020,757	BOYAmt
EOY	$1,101,093	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,033,487	BOYAmt
EOY	$1,121,748	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$192,625	BOYAmt
EOY	$213,643	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$192,625	BOYAmt
EOY	$213,643	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$840,862	BOYAmt
EOY	$908,105	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$840,862	BOYAmt
EOY	$908,105	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,033,487	BOYAmt
EOY	$1,121,748	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$36,128	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$31,115	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Investment Expense	$0	InvestmentExpenseAmt
Prior Period Adjustments	$0	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,560	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,574	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$20,321	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$27,960	CurrentTaxYearMinus1YearAmt
Current Tax Year	$24,295	CurrentTaxYearAmt
Total	$99,710	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,560	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,574	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$20,321	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$27,960	CurrentTaxYearMinus1YearAmt
Current Tax Year	$24,295	CurrentTaxYearAmt
Total	$99,710	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$99,710	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$68,153	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$67,666	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$79,054	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$75,745	CurrentTaxYearMinus1YearAmt
Current Tax Year	$73,204	CurrentTaxYearAmt
Total	$363,822	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$463,532	TotalSupportAmt
Public Support CY170	0.21511	PublicSupportCY170Pct
Public Support PY170	0.21569	PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CY	Yes (X)	TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances Test	The Community of Lancaster Education Group (COLEG) maintains a continuous and active program of soliciting members and funding from the Lancaster, MN community and from all former graduates of Lancaster School (Minnesota District 356). Memberships and contributions are solicited by annual mailings, and information booths at all-school and individual class reunions, and the annual Lancaster Heritage Day celebration. In general, more than half the families in the Lancaster community have a member in COLEG. COLEG has 9 members on the governing board who are elected from among the general membership at the annual membership meeting. In order to solicit larger contributions the board has formed and maintained several board-designated scholarship endowment funds (minimum $10,000 one-time contribution) in the form of donor-named scholarships. The board also has designated a much larger endowment fund from the multitude of smaller contributions from the greater community and the occasional unclaimed scholarship award and return of scholarship amounts from recipients after they have graduated from post secondary training. These funds are actively invested in income-generating mutual funds in order to maximize the amounts available to graduates of Lancaster High School for their post secondary training. If these endowment amounts were passively invested (money market funds & government bonds) COLEG would easily meet the 33 1/3% support test, but this would not best serve COLEG's stated purpose. Every graduate of Lancaster High School is eligible to apply for a COLEG grant and everyone who applies receives a scholarship grant. Award amounts (up to a maximum of $17,500 to date) are based on future plans and past scholastic performance as determined by a community based 12-member selection committee independent from the COLEG governing board and composed of persons having no close relations to graduating seniors who might apply for scholarship consideration. Solicitation for COLEG membership is aimed at all members of the greater Lancaster Community and all former graduates of the Lancaster school no matter where they are located. Minimum contribution amount (dues) to qualify a person to be a voting member of COLEG is $25.00.	FactsAndCircumstancesTestTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Tuition Reimbursement	GrantTypeTxt
Recipient	19	RecipientCnt
Cash Grant	$60,982	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule I, Part I, Line 2	FormAndLineReferenceDesc
Explanation	After completion of the first full year of post secondary studies, the plan administrator must receive a copy of the transcript with a minimum 2.0 GPA equivalent and tuition and fees receipts from the scholarship recipient to process reimbursements.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, Line 6	Solicitation of COLEG membership is aimed at all members of the greater Lancaster Community and all former graduates of the Lancaster School no matter where they are located. Minimum contribution amount (dues) to qualify a person to be a voting member of COLEG is $25.
Form 990, Part VI, Section A, Line 7a	COLEG has nine members on its governing board who are elected from among the general membership at the annual membership meeting.
Form 990, Part VI, Section A, Line 8b	Minutes are taken at each meeting. Hand outs are given at each meeting with the Secretary's and Treasurer's Report.
Form 990, Part VI, Section B, Line 11b	A copy of the Form 990 is made available to all board members at the annual board meeting scheduled in the bylaws for the second Tuesday after April 15 of each year.
Form 990, Part VI, Section C, Line 19	The organization's governing documents, conflict of interest policies and financial statements are available on the organization's website: COLEG.org, or upon request from the organization officers.