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MESA COUNTY CENTER OF EDUCATION INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
MESA COUNTY CENTER OF EDUCATION INC (EIN 88-3365877)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-04-03
IRS object ID
202630939349301138
Schema version
2025v4.1
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

FieldValueIRS element (for citing)
Return2026-04-03T14:58:06-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN943108253PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NOVOGRADAC & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13025 NORTH WOOSTER AVENUEAddressLine1Txt
CityDOVERCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44622ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN883365877EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MESA COUNTY CENTER OF EDUCATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMESABusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1544 ROOD AVENUE 2ND FLOOR ANNEXAddressLine1Txt
CityGRAND JUNCTIONCityNm
State AbbreviationCOStateAbbreviationCd
ZIP81501ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDANIEL RUBINSTEINPersonNm
Person TitlePRESIDENTPersonTitleTxt
Signature2026-04-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFRANK BUSS IIPreparerPersonNm
PTINP00441804PTIN
Phone3303655400PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDANIEL RUBINSTEINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1544 ROOD AVENUE 2ND FLOOR ANNEXAddressLine1Txt
CityGRAND JUNCTIONCityNm
State AbbreviationCOStateAbbreviationCd
ZIP81501ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,039,669GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2022FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionMESA 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 Body3VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,086PYInvestmentIncomeAmt
CY Investment Income$195CYInvestmentIncomeAmt
PY Other Revenue$513,611PYOtherRevenueAmt
CY Other Revenue$1,033,348CYOtherRevenueAmt
PY Total Revenue$514,697PYTotalRevenueAmt
CY Total Revenue$1,033,543CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$457,392PYOtherExpensesAmt
CY Other Expenses$1,078,540CYOtherExpensesAmt
PY Total Expenses$457,392PYTotalExpensesAmt
CY Total Expenses$1,078,540CYTotalExpensesAmt
PY Revenues Less Expenses$57,305PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$44,997CYRevenuesLessExpensesAmt
Total Assets BOY$25,474,737TotalAssetsBOYAmt
Total Assets EOY$25,215,251TotalAssetsEOYAmt
Total Liabilities BOY$24,373,916TotalLiabilitiesBOYAmt
Total Liabilities EOY$24,159,427TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,100,821NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,055,824NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionMESA 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$994,540ExpenseAmt
Revenue$1,039,474RevenueAmt
DescALL EXPENSES OUTSIDE OF RENT EXPENSE WERE CAPITALIZED TO THE BUILDING WHILE UNDER CONSTRUCTION.Desc
Total Program Service Expenses$994,540TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALEC ANDERSONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9702564179PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1544 ROOD AVENUEAddressLine1Txt
CityGRAND JUNCTIONCityNm
State AbbreviationCOStateAbbreviationCd
ZIP81501ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAN RUBINSTEIN
PRESIDENT1.005.00Yes (X)$0$0$0
XAVIER CROCKETT
SECRETARY1.005.00Yes (X)$0$0$0
TODD HOLLENBECK
TREASURER1.005.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FCI CONSTRUCTORS INCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line13070 I-70 B BLDG AAddressLine1Txt
CityGRAND JUNCTIONCityNm
State AbbreviationCOStateAbbreviationCd
ZIP81504ZIPCd
FieldValueIRS element (for citing)
ServicesCONSTRUCTIONServicesDesc
Compensation$299,961CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$195TotalRevenueColumnAmt
Exclusion$195ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$1,039,474RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$6,126RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$1,033,348RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,033,348TotalRevenueColumnAmt
Related Or Exempt Func Income$1,033,348RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,033,543TotalRevenueColumnAmt
Related Or Exempt Func Income$1,033,348RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$195ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$15,000TotalAmt
Management And General$15,000ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$69,000TotalAmt
Management And General$69,000ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$290,202TotalAmt
Program Services$290,202ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$704,338TotalAmt
Program Services$704,338ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,078,540TotalAmt
Program Services$994,540ProgramServicesAmt
Management And General$84,000ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,598,871BOYAmt
EOY$599,752EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$410,922BOYAmt
EOY$1,253,494EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$909,377BOYAmt
EOY$903,251EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$23,419,049LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$960,295LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$22,555,567BOYAmt
EOY$22,458,754EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$25,474,737BOYAmt
EOY$25,215,251EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$367,819BOYAmt
EOY$116,358EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$24,006,097BOYAmt
EOY$24,043,069EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,373,916BOYAmt
EOY$24,159,427EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,100,821BOYAmt
EOY$1,055,824EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,100,821BOYAmt
EOY$1,055,824EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,474,737BOYAmt
EOY$25,215,251EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$44,997ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,044,430CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$1,044,430TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,044,430CurrentTaxYearMinus3YearsAmt
Total$1,044,430TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,044,430PublicSupportTotal170Amt
Total Support$1,044,430TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$22,848,496InvestmentCostOrOtherBasisAmt
Depreciation$878,788DepreciationAmt
Book Value$21,969,708BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$570,553InvestmentCostOrOtherBasisAmt
Depreciation$81,507DepreciationAmt
Book Value$489,046BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$22,458,754TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,039,669TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,039,669RevenueSubtotalAmt
Other Revenues Not Included-$6,126OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$6,126RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,033,543TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,084,666TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$6,126OtherExpensesIncludedAmt
Expenses Not Reported$6,126ExpensesNotReportedAmt
Expenses Subtotal$1,078,540ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,078,540TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE 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 11BTHE DRAFT OF THE 990 WILL BE PRESENTED TO THE BOARD FOR REVIEW
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 19THE 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

FieldValueIRS element (for citing)
Business Name Line1MESA COUNTYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1544 ROOD AVEAddressLine1Txt
CityGRAND JUNCTIONCityNm
State AbbreviationCOStateAbbreviationCd
ZIP81501ZIPCd
FieldValueIRS element (for citing)
EIN883365877EIN
Primary ActivitiesEARLY CHILDHOOD EDUCATION AND COMMUNITY CENTERPrimaryActivitiesTxt
Legal Domicile StateCOLegalDomicileStateCd
Public Charity StatusLINE 7PublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
MESA COUNTY COLORADO
K$606,485GROUND LEASE AGREEMENT
MESA COUNTY COLORADO
S$116,358INVOICES
MESA COUNTY COLORADO
J$201,000BUILDING LEASE

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