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 |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 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) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 on 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) |
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| 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) |
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| 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): |
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| 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 2022 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-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part I, Line 6 | MCEC is considered a federal, state or local government or governmental unit described in section 170(b)(1)(A)(v) as it receives funding directly from federal, state and/or other local government sources with the intention of operating funded programs as intended by the source. |
| Software ID: | 22015720 |
| 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-EZ, Header, Line A | Accounting Period: July 1, 2022 - June 30, 2023 |
| Form 990-EZ, Header, Line B | Checkboxes: Initial return |
| Form 990-EZ, Header, Line C | Name & Address: Meramec Community Enhancement Corporation, 4 Industrial Drive, Saint James, MO 65559-1689 |
| Form 990-EZ, Header, Line D | Employer Identification Number: 43-1781474 |
| Form 990-EZ, Header, Line E | Telephone Number: (573) 265-2993 |
| Form 990-EZ, Header, Line F | Group Exemption Number: Not applicable |
| Form 990-EZ, Header, Line G | Accounting Method: Accrual basis |
| Form 990-EZ, Header, Line H | Schedule B: Organization is not required to complete a Schedule B |
| Form 990-EZ, Header, Line I | Website: N/A |
| Form 990-EZ, Header, Line J | Tax-Exempt Status: 501(c)3 |
| Form 990-EZ, Header, Line K | Form of Organization: Corporation |
| Form 990-EZ, Header, Line L | Determining Gross Receipts: Gross receipts for the tax period are $47,176 and, therefore, eligible to complete Form 990EZ for the tax period. |
| Form 990-EZ, Part I, Line 1 | Line 1. Contributions, Gifts, Grants, and Similar Amounts Received: $0.00 |
| Form 990-EZ, Part I, Line 2 | Line 2. Program Service Revenue Including Government Fees and Contracts: $43,169. MCEC received operated two federal grants in the fiscal period. The Delta Regional Authority - Naturally Meramec grant represented revenues totaling $29,139 and the Missouri Department of Economic Development (MODED) Affordable Connectivity Program Outreach grant represented revenues totaling $14,030 in the fiscal period. The MODED grant was a US Department of Commerce grant passed through the state of Missouri. |
| Form 990-EZ, Part I, Line 3 | Line 3. Membership Dues and Assessments: $0.00 |
| Form 990-EZ, Part I, Line 4 | Line 4. Investment Income: $85 bank interest income. |
| Form 990-EZ, Part I, Line 5a | Line 5a. Gains (or Losses) From Sale of Assets Other Than Inventory: N/A $0.00 securities and sales of all other types of investments, as well as sales of all other noninventory assets. |
| Form 990-EZ, Part I, Line 5b | Line 5b. Total cost less depreciation and selling expenses: N/A $0.00 |
| Form 990-EZ, Part I, Line 5c | Line 5c. Net Gain or Loss: N/A $0.00 |
| Form 990-EZ, Part I, Line 6 | Line 6. Gaming and Fundraising Events: not applicable |
| Form 990-EZ, Part I, Line 6a | Line 6a. Gross Income from Gaming: N/A $0.00 |
| Form 990-EZ, Part I, Line 6b | Line 6b. Gross Income from Fundraising: N/A $0.00 |
| Form 990-EZ, Part I, Line 6c | Line 6c. Special events direct expenses: N/A $0.00 |
| Form 990-EZ, Part I, Line 6d | Line 6d. Special events net income (or loss): N/A $0.00 |
| Form 990-EZ, Part I, Line 7a | Line 7a. Gross sales of inventory, less returns and allowances: N/A $0.00 |
| Form 990-EZ, Part I, Line 7b | Line 7b. Less: cost of goods sold: N/A $0.00 |
| Form 990-EZ, Part I, Line 7c | Line 7c. Gross profit (or loss) from sales of inventory: N/A $0.00 |
| Form 990-EZ, Part I, Line 8 | Other revenue totaling $3,922: Pass-through $3,642, Miscellaneous $280 for cargo trailer lease |
| Form 990-EZ, Part I, Line 9 | Line 9. Total Revenue: $47,176 |
| Form 990-EZ, Part I, Line 10 | Line 10. Grants and Similar Amounts Paid: N/A $0.00 |
| Form 990-EZ, Part I, Line 11 | Line 11. Benefits paid to or for members: N?A $0.00 |
| Form 990-EZ, Part I, Line 12 | Line 12. Salaries, other compensation, and employee benefits: N/A $0.00 |
| Form 990-EZ, Part I, Line 13 | Line 13. Professional fees and other payments to independent contractors: $41,825 Professional Services contract by and between MCEC and MRPC to provide staffing necessary to meet the obligations of award and administer the Delta Regional Authority Naturally Meramec Program totaling $28,298 and MODED Affordable Connectivity Program totaling $13,527. |
| Form 990-EZ, Part I, Line 14 | Line 14. Occupancy, rent, utilities, and maintenance: N/A $0.00 |
| Form 990-EZ, Part I, Line 15 | Line 15. Printing, publications, postage, and shipping: N/A $0.00 |
| Form 990-EZ, Part I, Line 16 | Other Expenses totaling $7,783: Associate membership pass-through $1,250, audit $2,600, in-kind match expense $707, insurance expenses $185, license & recording fees $146 ($135 DRA/Naturally Meramec program expense), miscellaneous software pass-through $2,392 and program supplies $503 for DRA/Naturally Meramec project |
| Form 990-EZ, Part I, Line 17 | Line 17. Total expenses: $49,608 |
| Form 990-EZ, Part I, Line 18 | Line 18. Excess or (deficit) for the year (Subtract line 17 from line 9): ($2,432) |
| Form 990-EZ, Part I, Line 19 | Line 19. Net assets or fund balances at beginning of year: $28,171 |
| Form 990-EZ, Part I, Line 20 | Line 20. Other changes in net assets or fund balances: N/A $0.00 |
| Form 990-EZ, Part I, Line 21 | Line 21. Net assets or fund balances at end of year. Combine lines 18 through 20: $25,739 |
| Form 990-EZ, Part II, Line 22 | Line 22. Cash, savings, and investments: $25,464 |
| Form 990-EZ, Part II, Line 23 | Line 23. Land and buildings: N/A $0.00 |
| Form 990-EZ, Part II, Line 24 | Other Assets totaling $43,117: Accounts Receivable $42,737, prepaid expenses $380 |
| Form 990-EZ, Part II, Line 25 | Line 25. Total assets: $68,581 |
| Form 990-EZ, Part II, Line 26 | Total Liabilities $42,842: Accounts Payable $360, Interagency payable due to MRPC $42,482 |
| Form 990-EZ, Part II, Line 27 | Line 27. Net assets or fund balances: $25,739 |
| Form 990-EZ, Part III, Line (28-31) | Lines 28-31: N/A $0.00 |
| Form 990-EZ, Part III, Line 32 | Line 32. Total Program Service Expenses: $43,169. The Delta Regional Authority Naturally Meramec Program Expenses $29,139 and MODED Affordable Connectivity Program Expenses $14,030. |
| Form 990-EZ, Part V, Line 33 | Line 33. Change in Activities: N/A |
| Form 990-EZ, Part V, Line 34 | Line 34. Changes in Organizing or Governing Documents: N/A |
| Form 990-EZ, Part V, Line 35 | Line 35. Unrelated Business Income: N/A |
| Form 990-EZ, Part V, Line 35a | Line 35a. Unrelated trades and business gross income: N/A |
| Form 990-EZ, Part V, Line 35b | Line 35b. Form 990-T: N/A |
| Form 990-EZ, Part V, Line 36 | Line 36. Liquidation, Dissolution, Termination, or Significant Disposition of Net Assets: N/A |
| Form 990-EZ, Part V, Line 37a | Line 37. Expenditures for Political Purposes: N/A |
| Form 990-EZ, Part V, Line 37b | Line 37b N/A |
| Form 990-EZ, Part V, Line 38a | Line 38a. Loans to or From Officers, Directors, Trustees, and Key Employees: N/A |
| Form 990-EZ, Part V, Line 38b | Line 38b: N/A |
| Form 990-EZ, Part V, Line 39a | Line 39a. Capital contributions, initiation fees and unusual amounts of income not included in figuring gross receipts for the purpose of determining the exempt status of section 501(c)(7): N/A |
| Form 990-EZ, Part V, Line 39b | Line 39b. Gross receipts for public use of club facilities: N/A |
| Form 990-EZ, Part V, Line 40a | Line 40a. Section 501(c)(3) Organizations - Disclosure of Excise Taxes Imposed Under Section 4911, 4912 or 4955: N/A |
| Form 990-EZ, Part V, Line 40b | Line 40b. Section 501(c)(3), 501(c)(4), and 501(c)(29) Organizations: Disclosure of Section 4958 Excess Benefit Transactions and Excise Taxes: N/A |
| Form 990-EZ, Part V, Line 40c | Line 40c. Taxes Imposed on Organization Managers or Disqualified Persons: N/A |
| Form 990-EZ, Part V, Line 40d | Line 40d. Taxes Reimbursed by the Organization: N/A |
| Form 990-EZ, Part V, Line 40e | Line 40e. Tax on Prohibited Tax Shelter Transactions: N/A |
| Form 990-EZ, Part V, Line 41 | Line 41. List of States: N/A |
| Form 990-EZ, Part V, Line 42a | Line 42a. Location of Books and Records: Meramec Regional Planning Commission (MRPC), 4 Industrial Drive, Saint James, MO 65559. |
| Form 990-EZ, Part V, Line 42b | Line 42b. Foreign Financial Accounts: N/A |
| Form 990-EZ, Part V, Line 42c | Line 42c: N/A |
| Form 990-EZ, Part V, Line 43 | Line 43. Section 4947(a)(1) Nonexempt Charitable Trusts: N/A |
| Form 990-EZ, Part V, Line 44a | Line 44a. Donor Advised Funds: N/A |
| Form 990-EZ, Part V, Line 44b | Line 44b. Hospital Facilities: N/A |
| Form 990-EZ, Part V, Line 44c | Lines 44c. Payments for Indoor Tanning Services: N/A |
| Form 990-EZ, Part V, Line 44d | Line 44d: N/A |
| Form 990-EZ, Part V, Line 45 | Line 45 The organization did not have a controlled entity within the meaning of section 512(b)(13) |
| Form 990-EZ, Part V, Line 45a | Line 45a. Section 512(b)(13) Controlled Entity: N/A |
| Form 990-EZ, Part V, Line 46 | Line 46. Political Campaign Activities: N/A |
| Form 990-EZ, Part VI, Line 47 | Line 47. Lobbying Activities: N/A |
| Form 990-EZ, Part VI, Line 48 | Line 48. Schools: N/A |
| Form 990-EZ, Part VI, Line 49 | Line 49. Transfers to Exempt Non-Charitable Related Organizations: N/A |
| Form 990-EZ, Part VI, Line 50 | Line 50. Five Highest Compensated Employees Over $100,000: N/A. The MCEC does not have employees |
| Form 990-EZ, Part VI, Line 50f | Line 50f: N/A |
| Form 990-EZ, Part VI, Line 51 | Line 51. Five Highest Compensated Independent Contractors Over $100,000: N/A. The only professional services contractor was MRPC and they were paid less than $100,000 |
| Form 990-EZ, Part VI, Line 51d | Line 51d: N/A |
| Form 990-EZ, Part VI, Line 52 | Line 52. Schedule A completed |
| Software ID: | 22015720 |
| Software Version: | v1.00 |