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        <FormAndLineReferenceDesc>10 Facts and Circumstances Test Part II line 17a or 17b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Foundation is believed to be publicly supported based on the following facts and circumstances, as outlined in the 10% facts and circumstances test of Internal Revenue Regulation 1.170A-9(e)(3): 1. The Foundation's support from the general public is normally substantial; 2. The Foundation is organized so as to attract public support and is reasonable given its activities of scholarships and education programs; 3. Due to the nature of the Foundation, the length of time it has been in existence, and the community in which it operates, a representative number of persons have contributed to the Foundation;</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleI documentId="IRS990ScheduleI">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Colorado Mesa University Foundation</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1450 N 12th Street</AddressLine1Txt>
          <CityNm>Grand Junction</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>81501</ZIPCd>
        </USAddress>
        <RecipientEIN>846037667</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>755172</CashGrantAmt>
        <PurposeOfGrantTxt>Disposition and Transfer of all assets</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
    </IRS990ScheduleI>
    <IRS990ScheduleN documentId="IRS990ScheduleN">
      <LiquidationOfAssetsTableGrp>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>Transfer of all assets and disolution</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2024-05-31</DistributionDt>
          <FairMarketValueOfAssetAmt>755172</FairMarketValueOfAssetAmt>
          <EIN>846037667</EIN>
          <BusinessName>
            <BusinessNameLine1Txt>Colorado Mesa University Foundation</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>1450 N 12th Street</AddressLine1Txt>
            <CityNm>Grand Junction</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81501</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501c3</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
      </LiquidationOfAssetsTableGrp>
      <DirectorOfSuccessorInd>false</DirectorOfSuccessorInd>
      <EmployeeOfSuccessorInd>false</EmployeeOfSuccessorInd>
      <OwnerOfSuccessorInd>false</OwnerOfSuccessorInd>
      <ReceiveCompensationInd>false</ReceiveCompensationInd>
      <AssetsDistributedInd>true</AssetsDistributedInd>
      <RequiredToNotifyAGInd>true</RequiredToNotifyAGInd>
      <AttorneyGeneralNotifiedInd>true</AttorneyGeneralNotifiedInd>
      <LiabilitiesPaidInd>true</LiabilitiesPaidInd>
      <BondsOutstandingInd>false</BondsOutstandingInd>
      <BondLiabilitiesDischargedInd>false</BondLiabilitiesDischargedInd>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is reviewed by the Treasurer and provided to the Board before filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Taxpayer has a conflict of interest policy and those individuals that are covered under the policy are required to report any incidences where there are conflicts of interest.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>All records are available for inspection by any person requsting them in person or in writing by contacting the treasurer, Kathy Selover.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Cessation of or significant change to any program service Part III line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The Aspinall Foundation has transferred all of its assets, and ceased to do business under a memorandum of understanding with the recepient organization, the Colorado Mesa University Foundation. The CMU Foundation will continue the work of the Aspinall Foundation under its umbrella.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>