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        <DescriptionProgramSrvcAccomTxt>The Colusa Swim Team Fund is used to revive and continue the Colusa Swim Team, a county-wide summer competition swim league for community children ages 5-18. Number of children served varies from year to year.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The primary purpose of the Pioneer Review Community Fund is to raise money to support various activities, community events, promotions, and support other non-profit organizations in Colusa County.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Safe Haven Fund supports the Safe Haven program which provides a safe, judgment free, supportive environment for recipients of care through Colusa County Behavioral Health. Participant records are not available from the Behavioral Health department.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>2793</ProgramServiceExpensesAmt>
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        <DescriptionProgramSrvcAccomTxt>Other miscellaneous small community benefit funds.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Donna Phelan</PersonNm>
        <TitleTxt>Chief Executive Officer</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lora Ceccon</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>John Ashbaugh</PersonNm>
        <TitleTxt>Chief Financial Officer</TitleTxt>
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        <PersonNm>Bill Hubbard and 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. The 2021 return was filed electronically just before this 2022 return is filed. This 2022 990-EZ return is the second to be electronically filed as required, to be followed shortly by the 2023 return. Given these circumstances we request a waiver of any penalties for late filing for this 2022 return.</ExplanationTxt>
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