Civic Intelligence

The Community Development Society

990 • Fiscal year 2021 • EIN 23-7074712

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 31, 2022

491 E Hackberry BlvdColumbia, MO 65202

(480) 399-3763

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

35th percentile

-0.2%

Higher net margin than 35% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

92nd percentile

$48,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 31.1% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

34th percentile

-3.4%

Faster asset growth than 34% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

87th percentile

114%

Faster revenue growth than 87% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$389,377

Down $13,803 (-3.4%) from 2020

Net Assets

Up

$386,677

Up $6,379 (+1.7%) from 2020

Liabilities

Down

$2,700

Down $20,182 (-88%) from 2020

Revenue

Up

$154,218

Up $82,287 (+114%) from 2020

Expenses

Up

$154,556

Up $14,222 (+10%) from 2020

Net Income

Up

-$338

Up $68,065 (+100%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2020: $403,180Liabilities 2020: $22,882Net Assets 2020: $380,2982020Assets 2021: $389,377Liabilities 2021: $2,700Net Assets 2021: $386,6772021Assets 2022: $345,694Liabilities 2022: $34,878Net Assets 2022: $310,8162022Assets 2023: $328,064Liabilities 2023: $9,034Net Assets 2023: $319,0302023Assets 2024: $332,301Liabilities 2024: -$267Net Assets 2024: $332,5682024

Highlighted filing

2021

Assets$389,377
Liabilities$2,700
Net Assets$386,677

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2020: $71,931Expenses 2020: $140,334Net Income 2020: -$68,4032020Revenue 2021: $154,218Expenses 2021: $154,556Net Income 2021: -$3382021Revenue 2022: $116,573Expenses 2022: $130,334Net Income 2022: -$13,7612022Revenue 2023: $190,169Expenses 2023: $195,215Net Income 2023: -$5,0462023Revenue 2024: $197,498Expenses 2024: $227,433Net Income 2024: -$29,9352024

Highlighted filing

2021

Revenue$154,218
Expenses$154,556
Net Income-$338
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 31, 2022
Return Version
2021v4.0
Gross Receipts
$154,218
Mission and Program Overview

Mission

Strengthen and advance community development policy, practice, learning, and research through educational and scientific means.

Strengthen community development practice, policy, learning and scholarship through connecting, convening and collaborating with community stakeholders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$369,459$372,642▲ $3,183
Savings and Temporary Cash Investments$12,147$10,948▼ $1,199
Prepaid Expenses and Deferred Charges$4,000$4,000→ $0
Cash and Non-Interest-Bearing Accounts$17,474$1,787▼ $15,687
Pledges and Grants Receivable$100$0▼ $100
Accounts Receivable$0$0→ $0
Total Assets$403,180$389,377▼ $13,803
Liabilities
Deferred Revenue$16,792$0▼ $16,792
Accounts Payable and Accrued Expenses$6,090$2,700▼ $3,390
Total Liabilities$22,882$2,700▼ $20,182
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$380,298$386,677▲ $6,379
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$380,298$386,677▲ $6,379
Total Liabilities and Net Assets / Fund Balance$403,180$389,377▼ $13,803

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$369,459$0▲ $56,605$49,887$372,642
2020$338,529$0▲ $45,754$9,437$369,459
2019$306,792$0▲ $46,187$7,261$338,529
2018$386,855$0▼ $9,411$66,874$306,792
2017$342,725$3,197▲ $57,006$12,626$386,855
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eric TrevanExecutive Leadership FellowPT$48,000$48,000

Board Members and Trustees

NameTitle
Ron HusteddeChairman
Margaret StoutVice Chair of Operations
Mary EmeryVice Chair of Programs
Celina TchidaDirector
Dilip PatilDirector
Kurt MantonyaDirector
Mark BrennanDirector
Maryam AhmadianDirector
Zachary WoodDirector
Anthony CookSecretary
Lionel BeaulieuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$36,927
Program Service Revenue
$67,402
Investment Income
$49,889
Other Revenue
$0
All Other Contributions
$14,355
Change in Net Assets
$-338
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$106,556
Salaries, Compensation, and Employee Benefits$48,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$40,000$8,000$0$48,000
Conferences and Meetings$32,392$0$0$32,392
Information Technology$19,220$0$0$19,220
Fees for Services Accounting$0$14,900$0$14,900
Fees for Service Investment Mgmnt Fees$0$3,535$0$3,535
Other Expenses$0$1,329$0$1,329
Insurance$906$0$0$906
Advertising$700$0$0$700
Office Expenses$0$356$0$356
Total Functional Expenses$126,436$28,120$0$154,556
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The Community Development Society is a membership organization. Membership fees are a primary source of revenue but not necessarily the largest source.

Form 990, Part VI, Section A, Line 7A

The CDS Board of Directors is a Member-elected body composed of five Officers (the Executive Committee) and six Directors charged with fiduciary responsibility for the organization and responsiveness to the Membership.

Form 990, Part VI, Section B, Line 11B

The 990 return is distributed to all members of the governing board, at a regularly scheduled meeting of the Board of Directors, for review comment and final approval prior to filing with the IRS.

Form 990, Part VI, Section B, Line 12C

The Board monitors compliance with the conflict of interest policy by distributing the policy at it's annual meeting, reviewing and having each officer, director, trustee and/or key employee sign a statement of compliance.

Form 990, Part VI, Section B, Line 15

The Part-Time Managing Director position was discontinued in March 2020. The Board negotiated and executed a contract agreement for a part-time Executive Leadership Fellow position, which included most of the requirements of the Managing Director position, with the additional expectation that the position reach a stated fundraising goal. Both positions were discussed, negotiated and agreed to in contract by a majority of the Board of Directors at a regularly scheduled meeting of the Board.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request. Contact information is provided on the company web site. Board minutes, IRS determination letter 990 returns and financial statements are also posted on the company web site: www.cdsociety.org

Filing and Contact Details

Filer

Filer Name
The Community Development Society
EIN
23-7074712
Phone
4803993763
Address
491 E Hackberry Blvd, Columbia, MO 65202
Doing Business As
Community Development Society

Signing Officer

Name
Lionel Beaulieu
Title
Treasurer
Phone
7013189577
Signed
2022-08-31

Organization Details

Principal Officer
Ron Hustedde
Formed
1969
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

Schedule D, Part V, Line 4 - The organization owns two managed investment funds called the CDS Strategic Initiatives Fund and the CDS Endowment Fund. Both funds are Board designated quasi-endowment funds. The CDS Strategic Initiatives Fund realized earnings are used for special projects that are in the best interest of CDS, including ongoing program related expenses. The CDS Endowment Fund realized Schedule D (Form 990) 2020 earnings are used for the advancement of the community development profession, including scholarships.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair of Programs
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IRS990/OtherExpensesGrp/Desc0Journal Subscriptions
IRS990/OtherExpensesGrp/Desc1Publication Expense
IRS990/OtherExpensesGrp/Desc2Bank Charges & Credit Card Fees
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21329
IRS990/OtherExpensesGrp/ProgramServicesAmt017718
IRS990/OtherExpensesGrp/ProgramServicesAmt115500
IRS990/OtherExpensesGrp/ProgramServicesAmt20
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IRS990/OtherExpensesGrp/TotalAmt115500
IRS990/OtherExpensesGrp/TotalAmt21329
IRS990/OtherRevenueTotalAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0100
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04000
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IRS990/PrincipalOfficerNm0Ron Hustedde
IRS990/PriorPeriodAdjustmentsAmt00
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IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
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IRS990/ProgramServiceRevenueGrp/Desc0Publications
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYGrantsAndSimilarPaidAmt02002
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/ReconcilationRevenueExpnssAmt0-338
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt096818
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IRS990ScheduleA/InvestmentIncomePYPct00.09716
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0133478
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0160662
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0154216
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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0369459
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt00

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