Civic Intelligence

Conflict and Development Foundation

990 • Fiscal year 2014 • EIN 46-1012587

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 16, 2015

502 Florence StreetCastroville, TX 78009

(210) 219-1318

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.04x

Higher debt load relative to assets than 23% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

17th percentile

0.05x

Higher debt load relative to revenue than 17% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

97th percentile

81%

Higher net margin than 97% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

30th percentile

$119,249

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

99th percentile

184%

Faster asset growth than 99% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

95th percentile

114%

Faster revenue growth than 95% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Up

$23,794,867

Up $15,403,205 (+184%) from 2013

Net Assets

Up

$22,773,582

Up $15,324,802 (+206%) from 2013

Liabilities

Up

$1,021,285

Up $78,403 (+8.3%) from 2013

Revenue

Up

$18,950,847

Up $10,115,660 (+114%) from 2013

Expenses

Up

$3,594,163

Up $1,177,762 (+49%) from 2013

Net Income

Up

$15,356,684

Up $8,937,898 (+139%) from 2013

Historical Trend

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2012: $1,029,994Liabilities 2012: $0Net Assets 2012: $1,029,9942012Assets 2013: $8,391,662Liabilities 2013: $942,882Net Assets 2013: $7,448,7802013Assets 2014: $23,794,867Liabilities 2014: $1,021,285Net Assets 2014: $22,773,5822014Assets 2015: $59,383,658Liabilities 2015: $4,266,262Net Assets 2015: $55,117,3962015Assets 2016: $30,649,222Liabilities 2016: $1,883,019Net Assets 2016: $28,766,2032016Assets 2017: $24,326,151Liabilities 2017: $2,785,424Net Assets 2017: $21,540,7272017Assets 2018: $11,110,925Liabilities 2018: $774,792Net Assets 2018: $10,336,1332018Assets 2019: $7,192,687Liabilities 2019: $34,774Net Assets 2019: $7,157,9132019Assets 2020: $8,937,610Liabilities 2020: $13,554Net Assets 2020: $8,924,0562020Assets 2021: $10,793,398Liabilities 2021: $7,550Net Assets 2021: $10,785,8482021Assets 2022: $47,344,165Liabilities 2022: $324,053Net Assets 2022: $47,020,1122022Assets 2023: $65,101,592Liabilities 2023: $1,645,242Net Assets 2023: $63,456,3502023Assets 2024: $163,172,272Liabilities 2024: $566,212Net Assets 2024: $162,606,0602024

Highlighted filing

2014

Assets$23,794,867
Liabilities$1,021,285
Net Assets$22,773,582

Operations Trend

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

$150M$100M$50M$0-$50MExpenses 2012: $22,1182012Revenue 2013: $8,835,187Expenses 2013: $2,416,401Net Income 2013: $6,418,7862013Revenue 2014: $18,950,847Expenses 2014: $3,594,163Net Income 2014: $15,356,6842014Revenue 2015: $40,102,075Expenses 2015: $7,789,709Net Income 2015: $32,312,3662015Revenue 2016: $7,157,155Expenses 2016: $33,761,940Net Income 2016: -$26,604,7852016Revenue 2017: $18,805,613Expenses 2017: $26,446,193Net Income 2017: -$7,640,5802017Revenue 2018: $1,841,043Expenses 2018: $12,432,395Net Income 2018: -$10,591,3522018Revenue 2019: $1,534,772Expenses 2019: $5,459,517Net Income 2019: -$3,924,7452019Revenue 2020: $1,765,298Expenses 2020: $617,350Net Income 2020: $1,147,9482020Revenue 2021: $2,410,716Expenses 2021: $982,419Net Income 2021: $1,428,2972021Revenue 2022: $48,741,976Expenses 2022: $11,402,614Net Income 2022: $37,339,3622022Revenue 2023: $57,474,377Expenses 2023: $41,982,868Net Income 2023: $15,491,5092023Revenue 2024: $136,283,808Expenses 2024: $37,788,651Net Income 2024: $98,495,1572024

Highlighted filing

2014

Revenue$18,950,847
Expenses$3,594,163
Net Income$15,356,684
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 16, 2015
Return Version
2014v5.0
Gross Receipts
$18,950,847
Mission and Program Overview

Mission

Mission is to study and discuss the relationship between conflict and international development in the hope of eliminating hunger, poverty, and violence in the developing world. The Conflict and Development Foundation supports the research, scholarship, and practice of international development - specifically international agriculture development and natural resource management. These activities are carried out through a combination of teaching, training, technology extension, and scientific research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,296,134$19,467,054▲ $12,170,920
Investments in Publicly Traded Securities$1,000,002$4,113,429▲ $3,113,427
Cash and Non-Interest-Bearing Accounts$39,920$149,067▲ $109,147
Accounts Receivable$55,606$65,317▲ $9,711
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$8,391,662$23,794,867▲ $15,403,205
Other Assets Total$0$0→ $0
Liabilities
Grants Payable$942,882$1,016,508▲ $73,626
Accounts Payable and Accrued Expenses$0$4,777▲ $4,777
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$942,882$1,021,285▲ $78,403
Net Assets / Fund Balance
Temporarily Rstr Net Assets$6,351,676$21,469,089▲ $15,117,413
Permanently Rstr Net Assets$1,000,002$1,043,763▲ $43,761
Unrestricted Net Assets$97,102$260,730▲ $163,628
Total Net Assets Fund Balance$7,448,780$22,773,582▲ $15,324,802
Total Liabilities and Net Assets / Fund Balance$8,391,662$23,794,867▲ $15,403,205

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,000,002$0▲ $50,564$0$1,043,783
2013$0$1,000,000▲ $2$0$1,000,002
2012$0$0→ $0$0$0
2011$0$0→ $0$0$0
2010$0$0→ $0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph KingManaging FellowFT$104,874$14,375$119,249

Board Members and Trustees

NameTitle
Anthony LaosDirector
Edwin PriceDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$18,797,132
Program Service Revenue
$72,149
Investment Income
$81,566
Other Revenue
$0
All Other Contributions
$18,797,132
Change in Net Assets
$15,356,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,904,013
Other Expenses$507,140
Salaries, Compensation, and Employee Benefits$183,010
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,453,035--$1,453,035
Grants to Domestic Orgs$1,450,978--$1,450,978
Current Officers, Directors, Trustees, and Key Employees$107,593-$0$107,593
Travel$89,978$9,145$0$99,123
Other Expenses$72,149$0$0$72,149
Office Expenses$68,134$0$0$68,134
Other Salaries and Wages$43,232$0$0$43,232
Pension Plan Contributions$15,285$0$0$15,285
Fees for Service Investment Mgmnt Fees$6,784$6,397$0$13,181
Payroll Taxes$12,230$0$0$12,230
Other Employee Benefits$4,670$0$0$4,670
Insurance$3,718$0$0$3,718
Advertising$1,500$652$0$2,152
Fees for Services Accounting$573$817$0$1,390
Information Technology$772$0$0$772
Conferences and Meetings$0$712$0$712
Total Functional Expenses$3,576,440$17,723$0$3,594,163
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Texas A&M AgriLife ResearchCollege Station, TXState UniversityGrants include support for agriculture and natural resources management research, extension, and education activities in Ghana, Botswana, Ethiopia, and the Democratic Republic of the Congo.$975,405
AgriCorps IncThrockmorton, TX501c3Provide fellowship support for volunteers to provide agricultural education and extension activities in Ghana as part of the Conflict and Development agricultural research and extension activities in West Africa.$25,000

International Summary

Offices
0
Employees
0
Spending
$1,902,608

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaGrantmakingResearch and Extension Support00$1,869,607
Central America and the CaribbeanGrantmakingResearch and Extension Support00$33,001
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Similar Directors of BoardGrant ReceivedNo$313,611

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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 B, Line 11B

The form 990 is shared annually with the Board of Directors of the corporation and is discussed at the annual board meeting.

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

Board of Directors and Executives are asked to declare any conflicts of interests annually. This will begin to be formalized at the annual board meeting of the board of directors.

Form 990, Part VI, Section B, Line 15

The managing fellow of the foundation was chosen in 2012 to be the executive officer for the foundation. Salary and compensation were chosen based on similar responsibilities and based on past merit of the candidate when compared to related institutions. The candidate came from the Texas A&M University System and was hired at his current rate with the State of Texas.

Form 990, Part VI, Section C, Line 18

Documents and financial statements related to the Conflict and Development Foundation are made available to the public on request through contacting the Board of Directors or the Managing Fellow. Documents can also be seen on GuideStar.com.

Form 990, Part VI, Section C, Line 19

Documents and financial statements related to the Conflict and Development Foundation are made available to the public on request through contacting the Board of Directors or the Managing Fellow. Documents can also be seen on GuideStar.com.

Filing and Contact Details

Filer

Filer Name
Conflict and Development Foundation
EIN
46-1012587
Phone
2102191318
Address
502 Florence Street, Castroville, TX 78009

Signing Officer

Name
Joseph King
Title
Managing Fellow
Phone
2102191318
Signed
2015-08-16

Organization Details

Principal Officer
Joseph King
Formed
2012
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
3
Employees
2
Volunteers
0
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

The Conflict and Development Foundation that will provide funds from the DRC Endowment for local research activities of the Congo Peace Center and related peace-building activities within the Democratic Republic of the Congo and the African Great Lakes Region. These endowment funds would go towards research support, graduate students, and programming at the target research partners within the Congo. One of the four objectives of the Congo Peace Center is to "raise the voices of Congolese scholars" in matters of conflict, development and peace building. Supporting research by local scholars helps to raise their voices in forums that are often dominated by foreign advisors.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0Mission is to study and discuss the relationship between conflict and international development in the hope of eliminating hunger, poverty, and violence in the developing world. The Conflict and Development Foundation supports the research, scholarship, and practice of international development - specifically international agriculture development and natural resource management. These activities are carried out through a combination of teaching, training, technology extension, and scientific research.
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IRS990/PrincipalOfficerNm0Joseph King
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IRS990/ProgSrvcAccomActy2Grp/Desc0Funding from the Howard G. Buffett Foundation to match investments by the USAID Higher Education Solutions Network Center on Conflict and Development at Texas A&M University. This funding supports research and development efforts in targeted countries in Africa, Latin America, and the Middle East. Funds support local researchers from universities and research institutions in partner countries and students in the United States to conduct field research.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Support the Ghana Center for No-Till Agriculture through hiring and support a Coordinator. This coordinator is responsible for communications with local and regional partners include USAID, universities, research centers, and other NGOs. The Ghana Center for No-Till Conservation Agriculture promotes best agricultural practices in Ghana and throughout Africa to increase food productions and on-farm productivity while conserving soil and water resources.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0343352
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0The Ghana Center for No-Till Conservation Agriculture promotes best agricultural practices in Ghana and throughout Africa to increase food productions and on-farm productivity while conserving soil and water resources. This program is accomplished through a variety of research, teaching, and extension activities in partnership between international institutions such as Texas A&M University and local Ghanaian expertise. The Center for No-Till Conservation Agriculture works with Ghanaian universities, Ministry of Agriculture, and other non-governmental organizations to reach farmers and extensionists throughout Africa.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Improve the facilities of the Corniche Border Crossing between Rwanda and the Democratic Republic of the Congo in an effort to promote regional trade and increase communications. This effort is intended to promote peace in the Great Lakes region of Africa. The Conflict and Development Foundation is working with regional governments to implement the program and to understand the dynamics between economic development and stability.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Work with the Catholic University of Graben in Butembo, Democratic Republic of the Congo to finish the construction of a campus auditorium as part of the Congo Peace Center. The facility will host peace dialogues, religious roundtables, and support research on the dynamics of conflict and development throughout Eastern Congo.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3The North Kivu soils program aims to understand land stewardship and soil fertility management in North Kivu in order to improve livelihoods, mitigate natural resource degradation and avoid encroachment on Virunga National Park. The project's focus has been on analysis and dissemination of results from the Best Practices in Coffee and Cocoa (BPCC) survey carried out in August and September 2014 on land tenure, conflict, agricultural practices and soil fertility management strategies among ~2,200 farmers in North Kivu province. The objective of the Best Practices in Cocoa and Coffee (BPCC) survey was to identify agricultural and soil fertility management practices for cocoa and coffee production in North Kivu which are financially profitable for small farmers; which build long-term soil fertility and ecosystem health; which allow access to high-quality, high-price export markets; and which mitigate the likelihood that farmers will enter into conflict with neighbors and the nearby Virunga National Park. From a research standpoint, the hypotheses addressed in the BPCC survey focused on the relationships: (1) between 'organic' cultivation practices, soil fertility and agricultural outcomes in cash crops; (2) between land access, soil fertility and conflict; (3) between soil fertility, intercropped tree species and cash crop productivity; and (4) between conflict, conflict resolution, and social cohesion and status.
IRS990/ProgSrvcAccomActyOtherGrp/Desc4Conduct research in the Omo River Valley of Ethiopia on conflict and development issues pertaining to water management of the Omo River, preservation of indigenous communities, and conservation of natural resources, including national parks.
IRS990/ProgSrvcAccomActyOtherGrp/Desc5The Congo Peace Institute initiatives are centered in the North Kivu Province of the Democratic Republic of the Congo. The Congo Center will be established through institutional linkages between the United States (based at Texas A&M University) and the Democratic Republic of the Congo (including both civil society and academic organizations). These institutions will include public service professional development, the monitoring of rule of law, and universities such as the Catholic University of Graben in Butembo, North Kivu.
IRS990/ProgSrvcAccomActyOtherGrp/Desc6Provide general programmatic support to the Center for Conflict and Development at Texas A&M University and to the Howard G. Buffett Foundation Chair for Conflict and Development at Texas A&M University. This support includes fellowship support for students, research and office supplies, and travel costs for researchers, students, and faculty.
IRS990/ProgSrvcAccomActyOtherGrp/Desc7Assessment of conflict and agricultural practices, institutions, and technologies in North Kivu Province of the Democratic Republic of the Congo in collaboration with Catholic Relief Services.
IRS990/ProgSrvcAccomActyOtherGrp/Desc8Conduct an assessment of natural resource management and agricultural production in the Okavango Basin of Africa at the transboundary area between Angola, Botswana, and Namibia. The assessment focuses on water resources moving from Angola through Namibia to Botswana and develops management strategies for transboundary cooperation on natural resources management
IRS990/ProgSrvcAccomActyOtherGrp/Desc9The Conflict and Development DRC Endowment provides funds for local research activities of the Congo Peace Center and related peace-building activities within the Democratic Republic of the Congo and the African Great Lakes Region. These endowment funds go towards research support, graduate students, and programming at the target research partners within the Congo. The grant selection process is managed by the Center for Conflict and Development at Texas A&M University. One of the four objectives of the Congo Peace Center is to "raise the voices of Congolese scholars" in matters of conflict, development and peace building. (The other three objectives are conflict resolution through community dialogue, economic development, and policy engagement at the national level - building from the community interests and issues). Supporting research by local scholars helps to raise their voices in forums that are often dominated by foreign advisors.
IRS990/ProgSrvcAccomActyOtherGrp/Desc10Improve quality of coffee plants in South Kivu province of DRCongo through a partnership with the United States Agency for International Development, Catholic Relief Services, and the government of the Democratic Republic of Congo. This project will provide technical guidance to CRS to introduce and field test high performing coffee varieties and lead the development of successful models of small-scale, high-quality coffee production, processing, and marketing relevant to the South Kivu context.
IRS990/ProgSrvcAccomActyOtherGrp/Desc11Provide programmatic and logistics support for the leadership of Virunga National Park in the Democratic Republic of Congo with focus on community development projects and conservation efforts to include agricultural development, infrastructure revitalization, and economic planning.
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