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)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 819,763 | 1,437,173 | 902,398 | 1,207,098 | 1,382,838 | 5,749,270 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 819,763 | 1,437,173 | 902,398 | 1,207,098 | 1,382,838 | 5,749,270 |
| 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) .. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 5,749,270 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 819,763 | 1,437,173 | 902,398 | 1,207,098 | 1,382,838 | 5,749,270 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 9,448 | 9,448 | ||||
| 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 | 5,758,718 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4a | Missouri Main Street provides technical assistance and training to communities competitively selected for the Missouri Main Street Community Empowerment Grant Program. Through the Missouri Main Street Program, intensive on-site assistance and training are provided to grant recipients and is an expansion of our new community recruitment. Services are for two years and include MMSC town hall meetings, organizational visits, survey work and data collection, specialized technical services, consultation by phone, training and reference materials, networking, and the opportunity to attend regional Main Street workshops and the state conference. Missouri Main Street will provide tailored, technical services directly in up to 40 Main Street communities with the capacity to implement additional economic development initiatives. Each of these community organizations will receive one technical visit from MMSC staff or consultants meant to target a need in strengthening how their organization operates. Resource visits will be provided up to 23 Main Street organizations. These visits involve more intensive technical assistance through a consultant that addresses the organization and their community's needs on a specific project in their historic district. These visits will focus primarily on projects related to the three Main Street points of Promotion, Design, and Economic Vitality. Additionally, MMSC will provide dedicated technical services to 30 communities that are currently implementing Main Street in their communities but are ready to expand their capacity and advance their implementation and programming. These services will be designed to help guide these organizations to move strategically toward the goal of Main Street Accreditation. |
| Form 990, Part III, Line 4c | Topics included: Main Street 101, Neighborhood Assistance Program, People Engaging People, Urban Main Street Partners: processes included creating a Main Street downtown revitalization program, board and volunteer development, encouraging local resources for building rehabilitation and development, communication, promotion, and fundraising. In 2024, MMSC held numerous training sessions in person depending on the audience size and local restrictions 3,399 individuals received training with the Main Street Approach and served 578 total communities and districts. Consulting services were conducted by staff upon request by communities seeking this type of revitalization training and mentoring. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 150,575 including grants of $)(Revenue $ 262,167) Community Empower Grant: Missouri Main Street Connection through the Community Empower Grant assisted 18 communities in 2024. This grant program helps communities start a Main Street program and begin building a successful downtown with new investment, businesses, residents, and events celebrating all that makes a downtown the heart of the community. The grant program provides two years of hands-on training and provides "over the shoulder" guidance and encouragement to help build a strong foundation for long-lasting economic vitality for downtown. Other program services included training for local Main Street programs via the virtual Mornings on Main Street webinar series, Lunch and Learn, Doctor is in to address questions, and We Care calls with Main Street Directors from across the state. Program participants gained valuable knowledge to expand the program services and technical training offered by MMSC. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | The process by which the organization reviews this form 990: Was completed by Board President, Immediate Past President, Executive Leadership Trustee. All Board Members will receive 990 & schedules to review, comment, question, and discuss at the next Board meeting in 2025. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | Process for determining compensation/salaries of the State Director is determined by the Board of Directors. The Board examines comparable data from the National Main Street Center's Main Street Coordinator's Annual Salary Survey during an Executive (closed) session. Their discussion on employee's salaries and benefits are recorded in the Closed Session Minutes. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | Process for determining compensation/salaries of the State Director is determined by the Board of Directors. The Board examines comparable data from the National Main Street Center's Main Street Coordinator's Annual Salary Survey during an Executive (closed) session. Their discussion on employee's salaries and benefits are recorded in the Closed Session Minutes. |
| Form 990, Part VI, Line 19 Required documents available to the public | The organization did not receive any requests to provide governing documents, conflict of interest policy, and financial statements from the public during the 2024 tax year. How the organization makes its governing documents, polices and financial statements available to the public: A requestion for these documents will receive written response or phone call from the organization within seven working days following the request. The organization will ask for a written list of specific documents being requested. Copies of the documents will be provided within five working days after the list is received. A copy charge of $0.10 per page will be applied for black ink copies or $0.20 per page for colored, there is also an additional charge for postage based on the current first-class mail rate. |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |