2025-04-28T16:23:04-04:00 2024-12-31 990 2024-01-01 853603760 Fundamental Needs Inc % Justice Ramos FUND 3258290949 77 W Main St Cortez CO 81321 Justice Ramos Executive Director 2025-05-05 false 2024 2025-03-06 01:10:19Z Fundamental Needs Justice Ramos 14881 ROAD 26 DOLORES CO 81323 527235 false X www.fundamentalneeds.net X Foundation 2020 CO At Fundamental Needs we partner with underserved communities in the United States to address critical gaps in access to clean drinking water electricity education and vocational opportunities. By combining community-led approaches with practical solutions we empower individuals and families to overcome systemic barriers and create lasting change. Our key initiatives include: The Oasis Project: Installed 170 off-grid water systems in the Navajo Nation providing sustainable clean water while training local high school students in vocational skills. Entrepreneurship Program: A business education program at SWOS teaching market research financial literacy and business planning with a final pitch competition and mentorship from Fort Lewis College and CU Boulder. Cortez Makerspace In Development: Piloted workforce training in 3D printing CNC machining and business development while securing partnerships for future certifications and technical training. 6 3 0 15 5880 0 394450 513185 0 0 0 0 -10881 -5675 383569 507510 0 0 0 0 77170 0 10804 11680 26316 188890 562449 276864 574129 106705 -66619 262263 223116 40150 67290 222113 155826 X At Fundamental Needs we partner with underserved communities in the United States to address critical gaps in access to clean drinking water electricity education and vocational opportunities. By combining community-led approaches with practical solutions we empower individuals and families to overcome systemic barriers and create lasting change. true false 471241 0 5880 The Oasis Project addresses the lack of access to clean running water on the Navajo Nation by installing off-grid water systems for families who have lived without water infrastructure for generations. The project provides solar-powered water pumps storage tanks and filtration systems ensuring sustainable and long-term solutions. In addition to direct installations the program integrates workforce development by training and employing high school students to build and install water systems in their own communities. This approach not only expands access to clean water but also empowers youth with technical skills job training and a sense of ownership in solving local challenges. Since its launch the Oasis Project has installed over 170 off-grid water systems. 60935 0 0 Fundamental Needs Entrepreneurship Program provides hands-on business education to high school students equipping them with problem-solving skills financial literacy and real-world experience in launching a business. The program is currently offered at Southwest Open School SWOS and served an average of 12 students per class in 2024. Students engage in market research branding business planning and public speaking culminating in a final pitch competition where they present their business ideas to local entrepreneurs community leaders and investors. The program has also led to partnerships with Fort Lewis College CU Boulder and local businesses expanding mentorship and networking opportunities for students interested in entrepreneurship and workforce development. 2502 0 0 The Cortez Makerspace is an initiative designed to provide technical training workforce development and business support for entrepreneurs students and community members. While the full makerspace is awaiting funding and a permanent location Fundamental Needs has actively worked to develop partnerships programming and workforce development opportunities in preparation for its future launch. In 2024 Fundamental Needs hosted the "Start. Scale. Pitch!" three-part entrepreneurship workshop series? which introduced core business and financial skills critical to future makerspace programming. The series included: Unique Value Proposition April 2 2024: Helping participants identify community needs and develop business ideas with a sustainable advantage. Finance and Profitability April 9 2024: Covering financial literacy smart investments and negotiation strategies. Creating a Pitch Deck April 16 2024: Teaching participants how to build a compelling pitch deck and polish their presentation skills. Beyond these workshops Fundamental Needs has been developing workforce training programs for the makerspace which will include: Technical training in 3D printing CNC machining and laser cutting. Workshops on product development branding and small business operations. Collaborations with Fort Lewis College Pueblo Community College and local businesses to offer certifications and hands-on learning opportunities. While the full project is still in development these efforts have helped build momentum establish key partnerships and ensure that workforce training remains a priority for the makerspaces long-term success. 534678 true true false false false false false false false false true false false false false false false false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false false true X 15 0 false 0 true false false false false false false false 0 false false false false false false false X 6 3 true false false false false false false true false false false true true true true true true false false false CO AZ NM X X X Justice Ramos 3258290949 14881 County Rd 26 Dolores CO 81323 Justice Ramos Executive Director 50.00 0.00 X 58600 0 0 Jennie Ramos Board Chairwoman and PM 10.00 0.00 X 20000 0 0 Kashon Harrison Board member and New Mexico PM 20.00 0.00 X 25530 0 0 104130 0 0 0 true false false 0 0 9450 0 0 503735 49000 513185 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8170 9450 19725 -11555 0 -11555 0 0 0 0 0 0 522210 522210 5880 0 5880 0 5880 507510 0 5880 -11555 X 174471 157751 5860 10860 0 0 0 0 0 0 0 0 0 0 0 0 11680 11680 0 0 0 0 40288 40288 0 0 0 0 0 0 10773 3027 5728 2018 0 0 0 0 0 0 0 0 0 0 0 0 28227 28227 0 0 0 0 0 0 3956 1582 1187 1187 1001 641 360 0 0 0 0 0 0 0 0 0 5841 5270 0 571 Supplies and tools (Oasis Water Project off-grid water systems) 255611 255611 0 0 Food Stipend (23 students/supervisors) 90 installs (351 total trips) 19926 19926 0 0 New Mexico Truck Payment 9100 9100 0 0 Colorado Truck Payment 7755 7755 0 0 5500 5500 0 0 574129 534678 13135 26316 188563 46578 0 0 0 0 0 0 0 0 0 0 0 0 12500 55409 0 0 137570 16441 61200 121129 0 0 0 0 0 0 0 0 0 0 262263 223116 0 0 0 0 0 0 0 0 0 0 0 0 40150 67290 0 0 0 0 40150 67290 X 51050 53839 171063 101987 222113 155826 262263 223116 X -66619 0 0 0 0 332 X false false false X 2868 101000 155852 394450 513185 1167355 2868 101000 155852 394450 513185 1167355 245672 921683 0 0 0 0 5880 5880 0 0 0 0 5880 5880 1179115 0 X Part II, line 10 | S.No:, Amount:, Description:| 1, 5880.00, 522210| RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22670 0 22670 0 0 0 0 0 0 0 0 114900 0 16441 98459 0 0 0 0 121129 0 Virtual Run 7871 3550 4321 0 1632 4176 0 0 2060 Music in the Park 6317 2900 3417 0 0 150 1492 2900 2431 14188 6450 7738 0 1632 4326 1492 2900 4491 14841 -7103 X false false false false false false false false false Justice Ramos Executive Director 58600 0 0 0 0 0 0 0 0 0 58600 0 0 0 Jennie Ramos Board Chairwoman and PM 20000 0 0 0 0 0 0 0 0 0 20000 0 0 0 Kashon Harrison Board member and New Mexico PM 25530 0 0 0 0 0 0 0 0 0 25530 0 0 0 X Solar panel 1 40000 cost of same size solar panels $6 per water bottle X water bottles 1 9000 cost of same size solar panels $6 per water bottle 0 false false false FormAndLineReferenceDesc: Part I, Column(b) 25.Other-Number Of Item Contributed: 253 Part III, line 2 In 2024 Fundamental Needs piloted its Social Entrepreneurship Program providing students with hands-on experience in business fundamentals problem-solving and real-world applications. A key outcome was the student-led conceptualization of the Cortez Makerspace a project designed to provide technical training workforce development and business support for the community. While full implementation of the makerspace is pending funding Fundamental Needs has established partnerships with Fort Lewis College Pueblo Community College and local businesses to lay the groundwork for future workforce development programs. In the interim limited technical training and entrepreneurship workshops have been introduced ensuring progress toward the long-term vision. Part V, line 3b The organization did not file Form 990-T because it had no unrelated business income during the tax year. All revenue-generating activities were substantially related to the organizations exempt purpose. Part VI, Line 2 | Employee:, Relationship:, Employee:| Justice Ramos, Family Relationship, Jennie Ramos| Justice Ramos, Family Relationship, Joe Ramos| Jennie Ramos, Family Relationship, Joe Ramos| Part VI, Section A, Line 8b The organization does not have any committees with independent authority to act on behalf of the governing body. All major decisions are made by the full board of directors. The organization documents its board meetings through contemporaneous written minutes which are reviewed and maintained for transparency and accountability. Part VI, Section B, Line 11b The Executive Director and board chairwoman review the draft Form 990 for accuracy and completeness. The draft is then circulated to all voting board members for review before submission. Feedback is collected and any necessary corrections are made prior to filing. Part VI, Section B, Line 12c The organization maintains a written Conflict of Interest Policy requiring all officers directors employees and contractors to disclose actual or potential conflicts. Disclosures are reviewed by the board and documented in a Conflict Register. Appropriate measures-such as recusal from decisions reassignment of duties or approval with safeguards-are implemented based on severity and risk. The policy is reviewed periodically to ensure alignment with best practices. Part VI, Section C, Line 19 The organization makes its Form 990 and relevant governance documents available to the public via its public profile on GuideStar https: www.guidestar.org profile 85-3603760 and provides additional documentation upon request. Part VII, List Of Officers | Employee Name:, Description:| Justice Ramos, Justice Ramos Executive Director was compensated in 2024 as an independent contractor and received 1099 payments for services rendered to the organization. Based on a review of IRS worker classification guidelines the organization determined this position should have been classified as a W-2 employee. However all compensation for 2024 is reported under Fees for services non-employees in Part IX as that reflects how payments were made during the tax year. No W-2 wages were issued in 2024. The organization has taken corrective action and transitioned the Executive Director to W-2 employee status in 2025.| Jennie Ramos, Jennie Ramos served as Board Chairwoman in 2024 and also provided project management services as an independent contractor. All compensation was paid via 1099 and is reported under Fees for services non-employees in Part IX Line 11g. No W-2 wages were issued and she does not meet the IRS definition of a Key Employee. The organization has a formal Conflict of Interest Policy in place and this dual role was disclosed and reviewed in accordance with that policy to ensure transparency and proper oversight.| Kashon Harrison, Kashon Harrison served as a board member in 2024 and also provided project management services as an independent contractor for the organizations New Mexico-based programs. All compensation for these services was paid via 1099 and is reported in Part IX Line 11g. The organization reviewed IRS worker classification guidelines and determined that his role was appropriately structured as an independent contractor. A formal Conflict of Interest Policy is in place and this dual role was disclosed and reviewed to ensure transparency and compliance with nonprofit governance best practices.| Part IX, line 11g | Description:, Amount:| Student apprenticeship stipend - Tristan Begay, $2760| Student apprenticeship stipend - Lucerro Bennally, $900| Student apprenticeship stipend - Kanin Curtis, $1590| Student Supervisor - Madelena James, $4804| Student apprenticeship stipend - Ryer James, $2635| Student apprenticeship stipend - Maris Johnjay, $2220| Student Supervisor - Nathaniel Spencer, $1380| Student Stipend - Makaio Tsosie, $2740| Student Supervisor - AmoryWhite, $4980| Entrepreneruship TA - Timothy, $2400| Entrepreneuship Teacher, $3200| Misc contractors 2, $1030| Mentor, $1000| Student Supervisor - Alterina, $740| Student Supervisor - Alberina, $740| Student apprenticeship stipend - Mckenzie, $450| Student apprenticeship stipend - Simone, $751| Student Supervisor - Lisa Curley, $781| Student Apprenticeship Stipend - Jason, $425| Student Apprenticeship Stipend - Devon, $410| Student Apprenticeship Stipend - Damien, $775| Student Apprenticeship Stipend - Dathan, $665| Student Apprenticeship Stipend - Brayden, $545| Student Apprenticeship Stipend - Kayden, $535| Student Apprenticeship Stipend - Kayla, $585| Entrepreneurship Stipend 8 students, $1247| Part XI, Line 9 | Description:, Explanation:, Amount:| Adjustment to prior year fixed asset and depreciation balances, The organization revised its internal accounting records to reflect a corrected equipment cost and depreciation balance. In 2023 equipment was reported at $68,000 with $6,800 in accumulated depreciation. Upon reconciliation in 2024 the actual equipment cost was determined to be $69,400 with $7,868 in accumulated depreciation. The $332 difference has been recorded as an accounting adjustment to align beginning net assets with updated internal records., $332| Part VII,line A | Explanation:| In 2024 the Executive Director Justice Ramos was paid as a 1099 contractor. Based on a review of IRS classification guidelines this individual should have been classified as a W-2 employee. The organization is taking corrective action beginning in 2025 to properly classify this role and issue payroll through standard employment channels. The compensation reported in Part IX is shown under Fees for services non-employees to reflect how payments were actually made during the 2024 tax year. The organization had no W-2 employees in 2024. All individuals performing services for the organization were classified as independent contractors and compensated accordingly. This included the Executive Director who will transition to W-2 employee status in 2025 Part X & XI,line 23 | Explanation:| In 2022 Fundamental Needs Inc. filed a Form 990-EZ that inadvertently excluded certain capital equipment and a related vehicle loan from the organizations balance sheet Part II. Specifically the following items were omitted: A $47,000 auto loan used to finance the purchase of a truck for field operations. Two additional capital assets: a $5,000 water hauling trailer and a $2,400 equipment trailer. These assets totaling $54,400 were properly recorded in the organizations internal accounting but not reflected in the originally filed 990-EZ. As a result the net assets reported in 2022 were overstated by approximately $7,400. This error was fully corrected in the 2023 Form 990 where all long-term assets and liabilities were accurately recorded and depreciation was tracked internally. The organization uses the cash basis of accounting and no depreciation expense was reported on Part IX consistent with this method. No revenue or expense figures from 2022 were affected by the omission. Fundamental Needs has since implemented stronger internal controls including: Development of an internal asset register and capitalization policy. Consistent board review of financial reports and Form 990 prior to submission. Strengthened documentation procedures including formal governance policies and board meeting minutes. A plan to engage a financial advisor in 2025 to support continued improvements and prepare for a potential audit if needed. This Schedule O note is intended to document the discrepancy transparently and confirm that the issue has been resolved. At this time the organization does not plan to amend the 2022 filing as the correction has been reflected accurately in subsequent financials.