We present the next-to-leading power (NLP) factorization formula for the $q\bar{q}\to \gamma^*+X$ channel of the Drell-Yan production near the kinematic threshold limit. The formalism used for the computation of next-to-leading power corrections within soft-collinear effective field theory is introduced, we discuss the emergence of new objects, the {\it{NLP collinear functions}}, and define them through an operator matching equation. We review the leading power factorization before extending it to subleading powers. We also present the one-loop result for the newly introduced collinear function, and demonstrate explicitly conceptual issues in performing next-to-leading logarithmic resummation at next-to-leading power.