Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 69 | 120 | 5 | 0 | 10 | 204 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Total. Add lines 1 through 3 | 69 | 120 | 5 | 0 | 10 | 204 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 139 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 65 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 69 | 120 | 5 | 0 | 10 | 204 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1 | 1 | 1 | 1 | 1 | 5 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Total support. Add lines 7 through 10 | 209 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| (i) The Foundation met the 10% test for the relevant period, with contributions made by members of the general public. The Foundation did not meet the 33% test due to the small amount of contributions sought and decreasing number of contributors. (ii) The Foundation has maintained a continuous program of providing information via its website regarding 9-1-1 and Emergency Notification Services (ENS) in Colorado, providing links to the ENS Registration web pages of Colorado counties and cities to facilitate Colorado residents registering their wireless and VoIP telephone numbers for ENS service where they live and work, and requesting contributions from visitors to its site. (ENS is commonly referred to as "reverse 9-1-1" and initially used the 9-1-1 database of wireline telephone numbers and service addresses to place calls to autodial addresses in areas threatened by public emergencies and provide recorded warnings and instructions. With the advancement of technology and wireless phones and VoIP not being limited to use at specific addresses, subscriber-registration of wireless and VoIP phone numbers and the subscribers' specific addresses is required, and ENS alerts may also sent to by text message and e-mail. During times of natural disasters such as floods and wildfires, the Foundation website saw surges in traffic from Colorado Residents seeking to register for ENS, and the Foundation also saw surges in donations from visitors to the site. (iii) The Foundation has received financial support from Governing Bodies which fund and provide 9-1-1 and ENS services in Colorado, and while these entities still supported the Foundation's mission and work they have in recent years faced additional economic challenges including preparing for and transitioning to Next Gen 9-1-1 (NG9-1-1). Representatives of these Governing Bodies have served as officers of the Foundation since 1996, with the support of their organizations. (iv) The Foundation did not receive any funds from "related activities" during its existence. The Foundation promoted and facilitated residents of Colorado registering their wireless and VoIP telephone numbers to receive ENS alerts such as "Prepare for Evacuation," "Evacuate," "Shelter-in-Place" and other notices and instructions in the event of wildfires, weather events, criminal activity and other public emergencies. (Wireline service users are automatically registered for ENS services, but wireline subscription has steeply declined as wireless use has increased, creating the need for registration with ENS Services). It also provided information on appropriate uses for 9-1-1. The request for contributions on the Foundation website sought only small contributions, because the cost of maintaining the site was minimal. Funds for production and airing of public announcements on broadcast stations in previous years encouraging registration for ENS and directing people to the Foundation website where they could find links to the ENS registration page in their county or city, were primarily provided by the governmental entities which fund and operate 9-1-1 Emergency Call Centers in Colorado. (v) Following dissolution of the Foundation, the Colorado Public Utilities Commission (PUC) announced that it was going to create a webpage or site providing information to residents and consumers regarding 9-1-1 and ENS. The PUC has established a link from the Commission's 9-1-1 Program webpage to a public education page regarding 9-1-1 and ENS which it is developing jointly with the 9-1-1 Colorado Resource Center at https://sites.google.com/state.co.us/colorado911program/home, but the page is not yet public. We believe completion of the public website may have been delayed due to the Covid 19 pandemic and social distancing-remote work requirements. The fact that the Public Utilities Commission is now establishing a website which will provide the public education and information function the Foundation previously provided demonstrates the broad interest and importance of the Foundation Program. As stated above, during disasters such as floods and wildfires the Foundation received surges of visits to its website by individuals seeing information on registering for ENS and using the links provided by the Foundation to the webpages to register for ENS in the cities and counties in which they lived and worked, and also received surges of donations to the Foundation. The worst wildfire season in a number of years occurred during the summer of 2020, after the Foundation had been dissolved and its website taken down, and unfortunately before completion of the Public Utility Commission public information webpage. However we believe the Foundation made a significant contribution to public awareness of ENS service and the need to register for it during the Foundation's existence, and that the Foundation also contributed to knowledge regarding appropriate use of 9-1-1 (not just the need to avoid frivolous and non-emergency use in general which ties up 9-1-1 lines and personnel and can block 9-1-1 calls regarding actual emergencies reaching an Emergency Call Center; but also to encourage older people who are reluctant to call 9-1-1 "because it may be nothing" or "they don't want to be a bother," to call 9-1-1 if they have any concerns, and "better be safe than sorry." (There are numerous examples of older people not calling 9-1-1 because of not wanting to be a bother, when they have suffered an injury or have symptoms of potentially serious conditions, such as experiencing chest pains but not wanting to "make a big deal out of it because it could be nothing," and going to bed saying that they'll call the doctor in the morning if they aren't feeling any better...but not waking up in the morning having suffered a fatal heart attack during the night.) |
| Return Reference | Explanation |
|---|
| Software ID: | 20012124 |
| Software Version: | v1.00 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 3 | In connection with the dissolution of the 9-1-1Colorado Foundation, all program services were terminated May 1, 2020. |
| Form 990, Part VI, Section A, Line 8a | The Board took action without a meeting as of April 23, 2020, electing Joseph P. Benkert as Chairperson of the Board of Directors, adopting a Resolution to Dissolve the Colorado 9-1-1 Foundation, and authorizing and directing the Chair of the Foundation to implement the Dissolution Plan; all as memorialized in the Memorandum of Action Taken Without a Meeting executed by the Directors. |
| Form 990, Part VI, Section A, Line 8b | There is no Committee with authority to act on behalf of the governing body. |
| Form 990, Part VI, Section A, Line 9 | Michael L. Glaser, who was a Director from formation of the Foundation until May 1, 2020 when the Foundation was dissolved, cannot be reached at the Foundation's mailing address. Mr. Glaser passed away in August 2020. |
| Form 990, Part VI, Section B, Line 11b | A draft of the Foundation's 2020 Form 990 was prepared for filing upon dissolution of the Foundation, and emailed to the former Directors for approval prior to transposing the application information to an online form for electronic filing. However we were unable to find a form for electronic filing that would allow us to indicate that the Foundation's final Form 990 was for the 2020 tax year and for the period expiring May 1, 2020. The Form 990 is required to be filed electronically. |
| Form 990, Part VI, Section B, Line 12c | The Foundation's written Conflict of Interest Policy is reviewed by the Board and Officers at each annual meeting of the Board, and the Directors and Officers execute an Annual Statement Regarding Conflict of Interest Policy. The potential for a Director or Officer to have an actual or apparent conflict of interest regarding matters coming before the Board and the Foundation's existing and proposed programs is routinely discussed in connection with the consideration of Foundation programs and activities by the Board. |
| Form 990, Part VI, Section B, Line 15 | The Foundation did not compensate any Directors, Officers or employees during its existence. The Directors and Officers provided services to the Foundation as volunteers, and the Foundation had no employees. However, the Foundation's Articles of Incorporation provided that "Compensation arrangements shall be based on information about compensation paid by similarly situated taxable or tax exempt organizations for similar services, current compensation surveys compiled by independent firms, or actual written offers from similarly situated organizations, taking into account the qualifications, experience and responsibilities or services, with a written record made of the information on which the decision was based and its source." |
| Form 990, Part VI, Section C, Line 18 | The Foundation has made its Forms 990 available for public inspection on its website. The Foundation website is no longer available due to dissolution of the Foundation. However the Foundation will file information from its Form 990 with the Colorado Secretary of State. The Secretary of State's office will make the information available on its Charities website, and provide links to the Foundation's three most recently filed Forms 990. |
| Form 990, Part VI, Section C, Line 19 | The Foundation has made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year on its website. Financial Statements were available in its Forms 990 which were also made available on the website. However the Foundation website was taken down on May 1, 2020 as a result of dissolution of the Foundation. The documents will no longer be publicly available due to the Foundation's dissolution. However the Foundation will file information from its Form 990 with the Colorado Secretary of State. The Secretary of State's office will make the information available on its Charities website, and provide links to the Foundation's three most recently filed Forms 990. |
| Form 990, Part IX, Line 1 | In connection with the dissolution of the Foundation, a grant of the balance of funds in the Foundation's accounts was made to the Colorado 9-1-1 Resource Center, a 501(c)(3) entity which serves a similar purpose. This has been shown on Line 1 of the Statement of Functional Expenses, and the Form 990 shows the Foundation's financial position following dissolution, with no retained funds or assets. |
| Form 990, Part X, Line 16 | See response re Part IX, Line 1 above. The Balance Sheet shows the post-dissolution balance sheet of the Foundation, with no funds or assets retained. This is shown on Lines 16, 29, 32, and 33. |
| Form 990, Part XI | See response re Part IX, Line 1 above. The Reconciliation of Net Assets shows the post-dissolution reconciliation of the Foundation's Net Assets, with no funds or assets retained. |
| Software ID: | 20012124 |
| Software Version: | v1.00 |