2024-02-23T16:18:51-05:00 2023-06-30 853667394 CORBIN & BIGGS PLLC 385-B HIGHLAND COLONY PARKWAY SUIT RIDGELAND MS 39157 990 2022-07-01 640887635 COPIAH ENDOWMENT CORPORATION COPI 6015596357 PO DRAWER 31 HAZLEHURST MS 39083 STEVE BOZEMAN PRESIDENT 6015596357 2023-02-21 true STEVE BOZEMAN XXX-XX-XXXX false GEORGE M BIGGS JR P00912499 6019572001 2024-02-22 2022 2023-04-26 12:10:37Z X STEVE BOZEMAN PO BOX 125 GALLMAN MS 39077 373223 false X X 1997 MS TO SUPPORT AND MAINTAIN THE ENDOWMENT ASSETS OF THE COPIAH EDUCATIONAL FOUNDATION, INC. A 501(C) (3) ORGANIZATION. 7 7 0 10 0 1932 0 244390 70737 0 244390 72669 500 17876 0 0 0 8266 8288 8266 8788 26142 235602 46527 2337375 2402806 0 2337375 2402806 TO SUPPORT AND MAINTAIN THE ENDOWMENT ASSETS OF THE COPIAH EDUCATIONAL FOUNDATION, INC. A 501(C) (3) ORGANIZATION. false false 17876 17876 TUITION ASSISTANCE FOR STUDENTS OF THE COPIAH EDUCATIONAL FOUNDATION INC. 17876 true false false false false false false false false true true false false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 0 false false false false false true true false false false false false false false false X 7 7 true false false false false false false true true false false false false false false false false false MS X STEVE BOZEMAN 6015596357 PO BOX 125 GALLMAN MS 39077 X STEVE BOZEMAN PRESIDENT 1.00 X X 0 0 0 JOHN GWALTNEY TREASURER 1.00 X X 0 0 0 GEORGE MARX VICE PRESIDE 1.00 X X 0 0 0 FRED MCDONNELL DIRECTOR 1.00 0.00 X 0 0 0 IYAVU PILLAI DIRECTOR 1.00 X 0 0 0 CHELSEY WILKINSON SECRETARY 1.00 X X 0 0 0 BERTIE MAE YOUNG DIRECTOR 1.00 X 0 0 0 false false false 1932 1932 68772 68772 288312 14207 300554 -12242 14207 1965 1965 72669 1965 68772 17876 17876 687 687 5236 5236 915 915 144 144 1284 1284 26142 17876 0 8266 44299 33053 56458 7913 881 881 2236618 2361840 2337375 2402806 0 0 X 2337375 2402806 2337375 2402806 2337375 2402806 46527 18904 X false true X true false X X 1 COPIAH EDUCATIONAL FOUNDATION INC COPIAH EDUCATIONAL FOUNDATION 640444163 2 true 17876 0 1 17876 0 true false false false false false false false false false false false false false false true false 2337375 1932 84405 20906 2402806 2581945 238608 480172 3006 2337375 2121590 502739 42384 2581945 2202411 31853 -24020 54089 35120 2121590 2090421 41639 146355 46935 29069 2202411 false false 881 881 X SCHEDULE D, PAGE 3, PART X COPIAH EDUCATION FOUNDATION (CEF) AND COPIAH ENDOWMENT CORPORATION (CEC) OPERATE AS TAX EXEMPT ORGANIZATIONS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3).ACCOUNTING RULES PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECT, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON INCOME TAX RETURNS INCLUDING THE POSITION THAT CEF AND CEC CONTINUE TO QUALIFY AS TAX EXEMPT ORGANIZATIONS. MANAGEMENT EVALUATES THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED ON CEF AND CEC UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM THAT ASSESSMENT.SHOULD ANY PENALTIES AND INTEREST BE INCURRED, CEF AND CEC'S POLICY WOULD BE TO RECOGNIZE THEM AS OPERATING EXPENSES. BASED ON MANAGEMENT'S EVALUATION, NO LIABILITIES OR PENALTIES AND INTEREST ARE REQUIRED TO BE RECORDED FOR UNCERTAIN TAX POSITIONS.THE YEAR ENDED JUNE 30, 2023, 2022 AND 2021 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE MISSISSIPPI DEPARTMENT OF REVENUE. FORM 990, PAGE 6, PART VI, LINE 2 GEORGE MARX STEVE BOZEMAN DIRECTOR DIRECTOR BUSINESS FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE RETURN WITH THE PREPARING CPA PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.