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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>COLORADANS FOR ENERGY ACCESS HAS ENTERED INTO A MANAGEMENT AGREEMENT WITH PAC/WEST. A CONSULTING FIRM.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>WHENEVER A MATTER COMES BEFORE TEH BOARD IN WHICH ANY TRUSTEE RECOGNIZES THAT IT MAY GIVE RISE TO A CONFLICT OF INTEREST, THE AFFECTED TRUSTEE MUST MAKE KNOWN THE CONFLICT AND, AFTER ANSWERING ANY QUESTIONS, WITHDRAW FROM THE MEETING FOR ALL FURTHER DISCUSSION AND VOTES. IF IT IS UNCLEAR WHETHER A CONFLICT EXISTS, THE DETERMINATION IS MADE BY THE BOARD. NO SUCH MATTER CAME TO THE BOARD'S ATTENTION IN THIS YEAR.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990:</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE TAX YEAR, THE ORGANIZATION CHANGED ITS ANNUAL ACCOUNTING PERIOD FROM A FISCAL YEAR ENDING JANUARY 31 TO A CALENDAR YEAR ENDING DECEMBER 31. AS A RESULT, THIS FORM 990 COVERS A SHORT PERIOD FROM FEBRUARY 1, 2024 TO DECEMBER 31, 2024. THE CHANGE WAS MADE TO BETTER ALIGN THE ORGANIZATION'S FINANCIAL REPORTING WITH STANDARD CALENDAR YEAR PRACTICES. THE ORGANIZATION FOLLOWED IRS PROCEDURES FOR CHANGING ITS ACCOUNTING PERIOD AND FILED THIS SHORT-PERIOD RETURN IN ACCORDANCE WITH REVENUE PROCEDURE 85-58.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>