<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-06-23T09:34:02-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>470817269</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KOPSA OTTE ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>306 E 7TH ST</AddressLine1Txt>
        <CityNm>YORK</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>684673024</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>470834106</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MCCOOL COMMUNITY IMPROVEMENT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MCCO</BusinessNameControlTxt>
      <PhoneNum>4022662281</PhoneNum>
      <USAddress>
        <AddressLine1Txt>112 ROAD S</AddressLine1Txt>
        <CityNm>EXETER</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>68351</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAUL UNDERWOOD</PersonNm>
      <PersonTitleTxt>CHAIRMAN</PersonTitleTxt>
      <SignatureDt>2023-05-15</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>PAUL</PersonFirstNm>
        <PersonLastNm>UNDERWOOD</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CASSANDRA OTTE</PreparerPersonNm>
      <PTIN>P00106391</PTIN>
      <PhoneNum>4023626636</PhoneNum>
      <PreparationDt>2023-06-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>113053</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>91183</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="71333" referenceDocumentId="RetDoc2">21870</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>20681</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>1189</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>92372</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>925</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1493</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>33018</OtherExpensesTotalAmt>
      <TotalExpensesAmt>35436</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>56936</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-34350</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>22586</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>92161</BOYAmt>
        <EOYAmt>99097</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>92161</BOYAmt>
        <EOYAmt>99097</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>126511</BOYAmt>
        <EOYAmt>76511</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-34350</BOYAmt>
        <EOYAmt>22586</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO IMPROVE AND BENEFIT THE COMMUNITY OF MCCOOL JCT, NEBRASKA</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RAISE FUNDS TO PROMOTE COMMUNITY IMPROVEMENTS IN MCCOOL JCT, NEBRASKA</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>171</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT ACTIVITIES IN THE MCCOOL JUNCTION PUBLIC SCHOOL DISTRICT</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>34340</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>34511</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL UNDERWOOD</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JIM GREEN</PersonNm>
        <TitleTxt>VICE-CHAIRMA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>PAUL UNDERWOOD</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>112 ROAD S</AddressLine1Txt>
          <CityNm>MCCOOL JUNCTION</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>68401</ZIPCd>
        </USAddress>
        <PhoneNum>4027242206</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>61018</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>130305</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>117660</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80845</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>91183</CurrentTaxYearAmt>
        <TotalAmt>481011</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>61018</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>130305</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>117660</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80845</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>91183</CurrentTaxYearAmt>
        <TotalAmt>481011</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>481011</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>19532</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21700</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16452</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20889</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21870</CurrentTaxYearAmt>
        <TotalAmt>100443</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>581454</TotalSupportAmt>
      <PublicSupportCY170Pct>0.82730</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.83290</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 78,573</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISING EVE</Event1Nm>
        <GrossReceiptsEvent1Amt>93203</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>71333</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>21870</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>8668</NonCashPrizesEvent1Amt>
        <FoodAndBeverageEvent1Amt>12013</FoodAndBeverageEvent1Amt>
        <GrossReceiptsTotalAmt>93203</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>71333</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>21870</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>8668</NonCashPrizesTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>12013</FoodAndBeverageTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>20681</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>1189</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 90 MISCELLANEOUS 247 BOOSTER CLUB SUPPORT 20,134 APPAREL 6,406 SIGNS 1,609 GOLF TOURNEY 891 STADIUM SEATS 3,641 TOTAL 33,018</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>MORTGAGE AND OTHER NOTES PAYABLE 126,511 76,511</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
