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        <DescriptionProgramSrvcAccomTxt>The primary purpose of the Christmas Tyme in Colusa Fund is to promote businesses within Colusa County and more specifically to encourage commerce within the City of Colusa. The Fund will strive to preserve the small town character of Colusa, bolster retail sales, and revitalize the community. Total number of participants is not recorded.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>The primary purpose of the Maxwell Parks &amp; Recreation Auxiliary Fund is to provide the Maxwell community with free activities like an Easter egg hunt, Fourth of July event, and other similar events to enhance community spirit and promote unity among all residents. Total number of participants is not recorded.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Donna Phelan</PersonNm>
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        <PersonNm>Lora Ceccon</PersonNm>
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        <PersonNm>John Ashbaugh</PersonNm>
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      <ExplanationTxt>The Community Foundation of Colusa County was formed in 2007 as a public benefit 501c3 corporation to help enhance the economy and community activities of this small county in northern California. Ben Felt was one of the original founders and served as the treasurer until his sudden passing in October of 2023. He was a highly trusted and well liked person who always handled accounting transactions with ease and seemed to be on top of filing all required paperwork with the various government agencies, including the IRS, Secretary of State of California, Franchise Tax Board and Attorney General's office of California. The other board members (all volunteers) relied exclusively on his accounting and compliance work. After his death the remaining board began to explore the possibility of merging with North Valley Community Foundation based in Chico since it provided charitable giving services to residents of Colusa County along with Butte, Glenn and Tehama counties. After discussing a merger of operations, staff of North Valley Community Foundation discovered that The Community Foundation of Colusa County was not in good standing with the Franchise Tax Board. It was also late in filing reports with the Attorney General and Secretary of State, as well as two years of filings with IRS (2021 and 2022). Previous to 2021 a postcard filing was all that was required and done. The board members were stunned to learn of the failure to file the required documents for two years prior to Ben's death as he had faithfully done for the prior 15 years. Staff of North Valley Community Foundation has assisted with the filings required of the various agencies. An extension request was filed and approved for the 2023 IRS tax return. This 2021 990-EZ return is the first to be electronically filed as required, to be followed shortly by the 2022 and 2023 returns. Given these circumstances we request a waiver of any penalties for late filing of this 2021 return.</ExplanationTxt>
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