MESA COUNTY CENTER OF EDUCATION INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MESA COUNTY CENTER OF EDUCATION INC (EIN 88-3365877)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-07-11
- IRS object ID
- 202521929349301007
- Schema version
- 2024v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-11T09:20:56-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 943108253 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOVOGRADAC & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3025 NORTH WOOSTER AVENUE | AddressLine1Txt |
| City | DOVER | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44622 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 883365877 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MESA COUNTY CENTER OF EDUCATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MESA | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 544 ROOD AVENUE 2ND FLOOR ANNEX | AddressLine1Txt |
| City | GRAND JUNCTION | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81501 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL RUBINSTEIN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Signature | 2025-07-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FRANK BUSS II | PreparerPersonNm |
| PTIN | P00441804 | PTIN |
| Phone | 3303655400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DANIEL RUBINSTEIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 544 ROOD AVENUE 2ND FLOOR ANNEX | AddressLine1Txt |
| City | GRAND JUNCTION | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $520,823 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2022 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | MESA COUNTY CENTER OF EDUCATION, INC., A COLORADO NONPROFIT CORPORATION (THE ORGANIZATION''), WAS ORGANIZED AND IS OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE ''CODE'') AND ACCOMPANYING REGULATIONS. SPECIFICALLY, THE ORGANIZATION'S ACTIVITIES WILL: (I) LESSEN THE BURDENS OF GOVERNMENT OF MESA COUNTY, COLORADO (THE "COUNTY"); (II) CONSTRUCT A FACILITY THAT WILL ASSIST THE COUNTY IN ADVANCING EDUCATION; (III) CONSTRUCT A FACILITY THAT WILL ASSIST THE COUNTY IN PROVIDING RELIEF TO THE POOR AND DISTRESSED OR UNDERPRIVILEGED; AND (IV) CONSTRUCT A FACILITY THAT WILL ASSIST THE COUNTY IN PROMOTING SOCIAL WELFARE BY COMBATING COMMUNITY DETERIORATION AND JUVENILE DELINQUENCY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,166 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,086 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$6,126 | PYOtherRevenueAmt |
| CY Other Revenue | $513,611 | CYOtherRevenueAmt |
| PY Total Revenue | -$960 | PYTotalRevenueAmt |
| CY Total Revenue | $514,697 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | 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 | $0 | PYOtherExpensesAmt |
| CY Other Expenses | $457,392 | CYOtherExpensesAmt |
| PY Total Expenses | $0 | PYTotalExpensesAmt |
| CY Total Expenses | $457,392 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$960 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $57,305 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,617,686 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,474,737 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $27,574,170 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,373,916 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,043,516 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,100,821 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MESA COUNTY CENTER OF EDUCATION, INC., A COLORADO NONPROFIT CORPORATION (THE ORGANIZATION''), WAS ORGANIZED AND IS OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE ''CODE'') AND ACCOMPANYING REGULATIONS. SPECIFICALLY, THE ORGANIZATION'S ACTIVITIES WILL: (I) LESSEN THE BURDENS OF GOVERNMENT OF MESA COUNTY, COLORADO (THE "COUNTY"); (II) CONSTRUCT A FACILITY THAT WILL ASSIST THE COUNTY IN ADVANCING EDUCATION; (III) CONSTRUCT A FACILITY THAT WILL ASSIST THE COUNTY IN PROVIDING RELIEF TO THE POOR AND DISTRESSED OR UNDERPRIVILEGED; AND (IV) CONSTRUCT A FACILITY THAT WILL ASSIST THE COUNTY IN PROMOTING SOCIAL WELFARE BY COMBATING COMMUNITY DETERIORATION AND JUVENILE DELINQUENCY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $457,392 | ExpenseAmt |
| Revenue | $519,737 | RevenueAmt |
| Desc | ALL EXPENSES OUTSIDE OF RENT EXPENSE WERE CAPITALIZED TO THE BUILDING WHILE UNDER CONSTRUCTION. | Desc |
| Total Program Service Expenses | $457,392 | 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 | Yes (1) | 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 | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | 0 | 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 | Yes (1) | 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 |
| 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| 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 | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| 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 | CO | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEC ANDERSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9702564179 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 544 ROOD AVENUE | AddressLine1Txt |
| City | GRAND JUNCTION | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DAN RUBINSTEIN | ||||||
| PRESIDENT | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 |
| XAVIER CROCKETT | ||||||
| SECRETARY | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 |
| TODD HOLLENBECK | ||||||
| TREASURER | 1.00 | 5.00 | 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 |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FCI CONSTRUCTORS INC | |||||
| 3070 I-70 B BLDG A | GRAND JUNCTION | CO | 81504 | CONSTRUCTION | $9,109,309 |
| RDG PLANNING & DESIGN | |||||
| 1302 HOWARD ST | OMAHA | NE | 68102 | PROFESSIONAL FEES | $120,905 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,086 | TotalRevenueColumnAmt |
| Exclusion | $1,086 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $519,737 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,126 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $513,611 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $513,611 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $513,611 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $514,697 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $513,611 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,086 | ExclusionAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,977 | TotalAmt |
| Program Services | $145,977 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,415 | TotalAmt |
| Program Services | $311,415 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $457,392 | TotalAmt |
| Program Services | $457,392 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,028,885 | BOYAmt |
| EOY | $1,598,871 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $410,922 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $599,338 | BOYAmt |
| EOY | $909,377 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,848,496 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $292,929 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,989,463 | BOYAmt |
| EOY | $22,555,567 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,617,686 | BOYAmt |
| EOY | $25,474,737 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,605,044 | BOYAmt |
| EOY | $367,819 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,969,126 | BOYAmt |
| EOY | $24,006,097 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,574,170 | BOYAmt |
| EOY | $24,373,916 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,043,516 | BOYAmt |
| EOY | $1,100,821 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,043,516 | BOYAmt |
| EOY | $1,100,821 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,617,686 | BOYAmt |
| EOY | $25,474,737 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $57,305 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| 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 Minus2 Years | $1,044,430 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $1,044,430 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,044,430 | CurrentTaxYearMinus2YearsAmt |
| Total | $1,044,430 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $1,044,430 | PublicSupportTotal170Amt |
| Total Support | $1,044,430 | TotalSupportAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $22,848,496 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $292,929 | DepreciationAmt |
| Book Value | $22,555,567 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $22,555,567 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $520,823 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $520,823 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$6,126 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$6,126 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $514,697 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $463,518 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $6,126 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $6,126 | ExpensesNotReportedAmt |
| Expenses Subtotal | $457,392 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $457,392 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION OBTAINED FUNDING FOR CONSTRUCTION OF THE BUILDING BY OBTAINING LOW-INTEREST LOANS IN THE FORM OF ''QUALIFIED LOW-INCOME COMMUNITY INVESTMENTS'' BY USING THE FEDERAL NEW MARKET TAX CREDITS PROGRAM (THE ''NMTC PROGRAM''). THE NMTC PROGRAM IS A FEDERAL ECONOMIC INCENTIVE TO ENCOURAGE INVESTMENT IN LOW-INCOME COMMUNITIES. THE FUNDS OBTAINED BY THE ORGANIZATION THROUGH THE NMTC PROGRAM WERE USED TO DEVELOP AND CONSTRUCT THE BUILDING. THE ORGANIZATION SATISFIES THE REQUIREMENTS OF A ''QUALIFIED ACTIVE LOW INCOME BUSINESS'' (ALSO KNOWN AS A "QALICB") UNDER THE NMTC PROGRAM. THE NMTC PROGRAM IS NOT AVAILABLE DIRECTLY TO GOVERNMENTAL SUBDIVISIONS, BUT IT IS AVAILABLE TO THE ORGANIZATION IF THE ORGANIZATION SATISFIES THE APPLICABLE REQUIREMENTS UNDER SECTION 45D OF THE INTERNAL REVENUE CODE (THE "CODE") AS A QALICB. IT IS ANTICIPATED THAT THE FINANCING SUBSIDY PROVIDED BY THE NMTC PROGRAM WILL LOWER DEVELOPMENT COSTS OF THE PROJECT SIGNIFICANTLY--BY AS MUCH AS $4.5 MILLION. THE AVAILABILITY OF THIS PRIVATE FINANCING SOURCE WILL LESSEN THE COUNTY'S FINANCIAL BURDENS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENT EXPENSE |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENT EXPENSE |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE PROJECT WILL LESSEN THE BURDENS OF THE COUNTY IN FURTHERANCE OF CHARITABLE PURPOSES BECAUSE THE COUNTY CONSIDERS THE DEVELOPMENT OF THE PROJECT TO BE ITS BURDEN AND THE ACTIVITIES OF THE ORGANIZATION WILL ACTUALLY LESSEN SUCH GOVERNMENTAL BURDEN (SEE REV. RUL. 85-1, 85-2). THE COUNTY HAS OBJECTIVELY MANIFESTED THAT IT CONSIDERS THE DEVELOPMENT OF THE PROJECT TO BE ITS BURDEN. WERE IT NOT FOR THE ORGANIZATION, THE COUNTY WOULD UNDERTAKE DEVELOPMENT OF THE PROJECT ITSELF. PRIOR TO THE ORGANIZATION'S FORMATION AND THE DEVELOPMENT OF THE PROJECT, THE COUNTY WAS ALREADY ENGAGING IN PRELIMINARY ACTIVITIES TO FACILITATE CONSTRUCTION OF THE PROJECT. THE ORGANIZATION'S ACTIVITIES ARE PART OF A LARGER GOVERNMENTAL PROGRAM TO PROMOTE EARLY CHILDHOOD EDUCATION AND COMMUNITY ACTIVITIES. A CLEAR INTERRELATIONSHIP EXISTS BETWEEN THE EARLY CHILDHOOD EDUCATION AND COMMUNITY ACTIVITIES OF THE COUNTY AND THE ORGANIZATION, WHICH WILL BE DOCUMENTED IN VARIOUS AGREEMENTS BETWEEN THE COUNTY AND THE ORGANIZATION. THE ORGANIZATION'S FACILITATION OF THE PROJECT WILL RELIEVE THE COUNTY OF THE BURDEN OF FINANCING THE FULL BURDEN OF CONSTRUCTION COSTS BY UTILIZING THE NMTC PROGRAM (DISCUSSED BELOW). (SEE REV. RUL. 85-1). IN CONDUCTING THE PROJECT, THE ORGANIZATION IS ACTING TO MATERIALLY ASSIST THE COUNTY, AND IS ALLOWING COUNTY RESOURCES THAT WOULD OTHERWISE BE DEVOTED TO THE PROJECT TO BE REALLOCATED ELSEWHERE. FURTHER, THE ORGANIZATION'S ACTIVITIES WILL ASSIST THE COUNTY IN ADVANCING EDUCATION, PROVIDING RELIEF TO THE POOR AND DISTRESSED OR UNDERPRIVILEGED, AND COMBATING COMMUNITY DETERIORATION AND JUVENILE DELINQUENCY BY FACILITATING THE FUNDING AND CONSTRUCTION OF THE PROJECT. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE DRAFT OF THE 990 WILL BE PRESENTED TO THE BOARD FOR REVIEW |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION ANNUALLY REQUIRES BOARD MEMBERS TO REVIEW CONFLICT OF INTEREST POLICY DISTRIBUTED IN THEIR BOARD PACKETS. THE ORGANIZATION ALSO REQUIRES EACH BOARD MEMBER TO SIGN CONFLICT OF INTEREST AFFIRMATION. ANY POTENTIAL CONFLICT IDENTIFIED IS BROUGHT TO THE ATTENTION OF THE BOARD CHAIR FOR IMMEDIATE DISCUSSION AND RESOLUTION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE POLICIES, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST THROUGH COLORADO OPEN RECORDS REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MESA COUNTY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 544 ROOD AVE | AddressLine1Txt |
| City | GRAND JUNCTION | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 883365877 | EIN |
| Primary Activities | EARLY CHILDHOOD EDUCATION AND COMMUNITY CENTER | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| MESA COUNTY COLORADO | ||
| K | $606,485 | GROUND LEASE AGREEMENT |
| MESA COUNTY COLORADO | ||
| S | $66,383 | INVOICES |
| MESA COUNTY COLORADO | ||
| J | $100,500 | BUILDING LEASE |