Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
EIN 92-1186970 • 501(c)3 • Dekalb, MS
Profile
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
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
100th percentile
Higher net margin than 100% of similar nonprofits.
Top Officer Pay
15th percentile
Higher top officer pay than 15% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Assets
Up$20,244,518
Up $154,440 (+0.8%) from 2024
Liabilities
Up$13,606,820
Up $14,974 (+0.1%) from 2024
Net Assets
Up$6,637,698
Up $139,466 (+2.1%) from 2024
Revenue
Down$139,466
Down $6,360,147 (-98%) from 2024
Expenses
Flat$0
Flat from 2024
Net Income
Down$139,466
Down $6,360,147 (-98%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $19,433,999 | $19,137,616 | ▼ $296,383 |
| Accounts Receivable | $242,000 | $726,000 | ▲ $484,000 |
| Cash and Non-Interest-Bearing Accounts | $7,980 | $23,940 | ▲ $15,960 |
| Total Assets | $20,090,078 | $20,244,518 | ▲ $154,440 |
| Other Assets Total | $406,099 | $356,962 | ▼ $49,137 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $13,582,246 | $13,597,220 | ▲ $14,974 |
| Accounts Payable and Accrued Expenses | $9,600 | $9,600 | → $0 |
| Total Liabilities | $13,591,846 | $13,606,820 | ▲ $14,974 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $6,498,232 | $6,637,698 | ▲ $139,466 |
| Total Net Assets Fund Balance | $6,498,232 | $6,637,698 | ▲ $139,466 |
| Total Liabilities and Net Assets / Fund Balance | $20,090,078 | $20,244,518 | ▲ $154,440 |
| Name | Title |
|---|---|
| Kameko Holliday | President |
| Tammy Cross | Secretary |
| Jeri Cawthorn | Treasurer |
| James Granger | Vice Preside |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Real Estate Other | 1 | $201,752 | Cost |
| Total Noncash Contributions | 1 | $201,752 | - |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $0 |
| Other Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The form 990 was prepared by a cpa from financial statements audited by a cpa. Upon preparation it was provided to the organization who reviewed and accepted the tax return.”
“On file at the school district and available upon request.”
“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 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).”
“(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).”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 9600 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9600 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 242000 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 726000 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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 |
| IRS990/AllOtherContributionsAmt | 0 | 201752 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KAMEKO HOLLIDAY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6017432657 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 219 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DEKALB |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39328 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 7980 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 23940 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 201752 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 0 |
| IRS990/CYOtherRevenueAmt | 0 | -62286 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 139466 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 0 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 139466 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | (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). |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KAMEKO HOLLIDAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES GRANGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JERI CAWTHORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TAMMY CROSS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2022 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 805752 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 604000 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 538707 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 19433999 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 19137616 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 19676323 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 666286 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 13582246 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 13597220 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6498232 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6637698 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -62286 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -62286 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6498232 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 6637698 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 201752 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 406099 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 356962 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | KAMEKO HOLLIDAY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | (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). |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 6297452 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 99839 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 302000 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 6499613 |
| IRS990/PYTotalExpensesAmt | 0 | 99839 |
| IRS990/PYTotalRevenueAmt | 0 | 6599452 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 139466 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -62286 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 201752 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 201752 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 604000 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 604000 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 805752 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 805752 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 805752 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 805752 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 805752 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 139466 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 139466 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 139466 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt | 0 | COST |
| IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt | 0 | 201752 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 CODE) AND SERVE AS A BORROWER IN A FINANCING IN ACCORDANCE WITH THE NMTC REQUIREMENTS (AS DEFINED IN SECTION 4 OF THIS ARTICLE XVI). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | (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). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | (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). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 WAS PREPARED BY A CPA FROM FINANCIAL STATEMENTS AUDITED BY A CPA. UPON PREPARATION IT WAS PROVIDED TO THE ORGANIZATION WHO REVIEWED AND ACCEPTED THE TAX RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ON FILE AT THE SCHOOL DISTRICT AND AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KAMEKO HOLLIDAY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6017432657 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-17 |
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| ReturnHeader/Filer/EIN | 0 | 921186970 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640394922 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WATKINS WARD AND STAFFORD PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 583 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PHILADELPHIA |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 39350 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6016564252 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARSHA L MCDONALD CPA |
| ReturnHeader/ReturnTs | 0 | 2025-12-19T10:54:20-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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