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Nonprofit · EIN 92-1186970

KCES PUBLIC BENEFIT CORPORATION

Tax-exempt · DE KALB, MS 39328

Financials

$6.5M$02023$139K$02024
Revenue Expenses · by fiscal year end
Financials of KCES PUBLIC BENEFIT CORPORATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$139,466$0$139,466$20,244,518$13,606,820$6,637,698
June 30, 2024990 (amended)$6,499,613$0$6,499,613$20,090,078$13,591,846$6,498,232
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$201,752
Program service revenue
$0
Investment income
$0
Net rental income
-$62,286
Other revenue
-$62,286

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0

Balance sheet and other

Total assets, start of year
$20,090,078
Total assets, end of year
$20,244,518
Total liabilities, end of year
$13,606,820
Net assets, end of year
$6,637,698
Land, buildings and equipment
$19,137,616
Net assets without donor restrictions
$6,637,698
Gross receipts
$805,752
Employees
0
Year formed
2022
State of legal domicile
MS

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
KAMEKO HOLLIDAYPRESIDENT
Trustee or director, Officer
–$0
JAMES GRANGERVICE PRESIDE
Trustee or director, Officer
–$0
JERI CAWTHORNTREASURER
Trustee or director, Officer
–$0
TAMMY CROSSSECRETARY
Trustee or director, Officer
–$0
990 for the year ended June 30, 2024: 4 people
NameTitleHours / weekCompensation
KAMEKO HOLLIDAYPRESIDENT
Trustee or director, Officer
2$0
JAMES GRANGERVICE PRESIDE
Trustee or director, Officer
1$0
JERI CAWTHORNTREASURER
Trustee or director, Officer
1$0
TAMMY CROSSSECRETARY
Trustee or director, Officer
1$0

Address and contacts

Address (IRS master file)
174 WILLOW AVE, DE KALB, MS 39328-6075
Mailing address (990-N for 2022)
174 WILLOW AVENUE, DEKALB MS 39328
Principal officer (990 for 2024)
KAMEKO HOLLIDAY, PO BOX 219, DEKALB, MS 39328
Principal officer (990-N for 2022)
KAMEKO MILLER, PO BOX 219, DEKALB MS 39328
Signed the 990
KAMEKO HOLLIDAY, PRESIDENT
Phone
(601) 743-2657
Return prepared by
WATKINS WARD AND STAFFORD PLLC

Mission

THE MISSION OF KCES PUBLIC BENEFIT CORPORATION IS TO EXERCISE THE FOLLOWING POWERS: (A) ENGAGE, OR OTHERWISE PARTICIPATE, IN FINANCING ACTIVITIES WHICH WILL FURTHER THE EDUCATION MISSION OF THE KEMPER COUNTY SCHOOL DISTRICT IN CONNECTION WITH THE (I) ACQUISITION OF A LEASEHOLD INTEREST IN CERTAIN REAL PROPERTY LOCATED AT 174 WILLOW AVENUE, DE KALB, MISSISSIPPI 39328 (THE "LAND"), (II) CONSTRUCTION AND DEVELOPMENT OF A NEW ELEMENTARY SCHOOL LOCATED ON THE LAND (THE "IMPROVEMENTS- AND, TOGETHER WITH THE LAND, THE "PROPERTY"), AND (III) LEASING OF THE PROPERTY TO THE SCHOOL DISTRICT FOR OPERATION (COLLECTIVELY, (I) THROUGH (III) ARE REFERRED TO HEREIN AS, THE "NMTC PROJECT"); (B) ENGAGE IN BORROWING, AND RELATED DEALINGS, IN CONNECTION WITH THE NMTC PROJECT; (C) PURCHASE, LEASE OR OTHERWISE ACQUIRE OWNERSHIP OR THE RIGHT TO USE CERTAIN PROPERTY FOR THE NMTC PROJECT; AND (D) PARTICIPATE AS A "QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS" (AS SUCH TERM IS DEFINED IN SECTION 45D OF THE COD

990 for the year ended June 30, 2025

Program accomplishments

  • (A) ENGAGE, OR OTHERWISE PARTICIPATE, IN FINANCING ACTIVITIES WHICH WILL FURTHER THE EDUCATION MISSION OF THE SCHOOL DISTRICT IN CONNECTION WITH THE (I) ACQUISITION OF A LEASEHOLD INTEREST IN CERTAIN REAL PROPERTY LOCATED AT 174 WILLOW AVENUE, DE KALB, MISSISSIPPI 39328 (THE "LAND"), (II) CONSTRUCTION AND DEVELOPMENT OF A NEW ELEMENTARY SCHOOL LOCATED ON THE LAND (THE "IMPROVEMENTS- AND, TOGETHER WITH THE LAND, THE "PROPERTY"), AND (III) LEASING OF THE PROPERTY TO THE SCHOOL DISTRICT FOR OPERATION (COLLECTIVELY, (I) THROUGH (III) ARE REFERRED TO HEREIN AS, THE "NMTC PROJECT"); (B) ENGAGE IN BORROWING, AND RELATED DEALINGS, IN CONNECTION WITH THE NMTC PROJECT; (C) PURCHASE, LEASE OR OTHERWISE ACQUIRE OWNERSHIP OR THE RIGHT TO USE CERTAIN PROPERTY FOR THE NMTC PROJECT; AND (D) PARTICIPATE AS A "QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS" (AS SUCH TERM IS DEFINED IN SECTION 45D OF THE CODE) AND SERVE AS A BORROWER IN A FINANCING IN ACCORDANCE WITH THE NMTC REQUIREMENTS (AS DEFINED IN SECTION 4 OF THIS ARTICLE XVI).
  • (A) ENGAGE, OR OTHERWISE PARTICIPATE, IN FINANCING ACTIVITIES WHICH WILL FURTHER THE EDUCATION MISSION OF THE SCHOOL DISTRICT IN CONNECTION WITH THE (I) ACQUISITION OF A LEASEHOLD INTEREST IN CERTAIN REAL PROPERTY LOCATED AT 174 WILLOW AVENUE, DE KALB, MISSISSIPPI 39328 (THE "LAND"), (II) CONSTRUCTION AND DEVELOPMENT OF A NEW ELEMENTARY SCHOOL LOCATED ON THE LAND (THE "IMPROVEMENTS- AND, TOGETHER WITH THE LAND, THE "PROPERTY"), AND (III) LEASING OF THE PROPERTY TO THE SCHOOL DISTRICT FOR OPERATION (COLLECTIVELY, (I) THROUGH (III) ARE REFERRED TO HEREIN AS, THE "NMTC PROJECT"); (B) ENGAGE IN BORROWING, AND RELATED DEALINGS, IN CONNECTION WITH THE NMTC PROJECT; (C) PURCHASE, LEASE OR OTHERWISE ACQUIRE OWNERSHIP OR THE RIGHT TO USE CERTAIN PROPERTY FOR THE NMTC PROJECT; AND (D) PARTICIPATE AS A "QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS" (AS SUCH TERM IS DEFINED IN SECTION 45D OF THE CODE) AND SERVE AS A BORROWER IN A FINANCING IN ACCORDANCE WITH THE NMTC REQUIREMENTS (AS DEFINED IN SECTION 4 OF THIS ARTICLE XVI).

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
92-1186970
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization, Type I
Donations deductible (Pub 78)
Supporting organization, 50% limit
Exempt since
2023
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B11)
Assets (IRS master file)
$20,244,518
Income (IRS master file)
$805,752

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$139,466$0$20,244,518XML
990June 2024$6,499,613$0$20,090,078XML
990-N for 2022
Officer: KAMEKO MILLER
June 30, 2023≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 92-1186970).

Questions about KCES PUBLIC BENEFIT CORPORATION

What is the EIN of KCES PUBLIC BENEFIT CORPORATION?
The employer identification number (EIN) of KCES PUBLIC BENEFIT CORPORATION is 92-1186970.
Is KCES PUBLIC BENEFIT CORPORATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
Are donations to KCES PUBLIC BENEFIT CORPORATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
Which annual return does KCES PUBLIC BENEFIT CORPORATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of KCES PUBLIC BENEFIT CORPORATION due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did KCES PUBLIC BENEFIT CORPORATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of KCES PUBLIC BENEFIT CORPORATION?
The 990 for the year ended June 30, 2025 names KAMEKO HOLLIDAY.
Who are the officers and directors of KCES PUBLIC BENEFIT CORPORATION?
The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does KCES PUBLIC BENEFIT CORPORATION have?
On its 990 for the year ended June 30, 2025 it reported revenue of $139,466, expenses of $0 and total assets of $20,244,518 at year end.

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