Civic Intelligence

Living Development Concepts Inc.

990 • Fiscal year 2024 • EIN 62-1855943

Jan 01, 2024 to Dec 31, 2024 • Filed on Jan 31, 2025

Organization ProfileLIVINGDEVELOPMENTCONCEPTS.ORG
3250 Dickerson Pike Suite 212Nashville, TN 37207

(615) 823-1931

Siviq Scores

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

Liabilities / Assets

61st percentile

0.13x

Higher debt load relative to assets than 61% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.27x

Higher debt load relative to revenue than 71% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

55th percentile

6.7%

Higher net margin than 55% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$150,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

78th percentile

20%

Faster asset growth than 78% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-17%

Faster revenue growth than 17% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$2,125,314

Up $349,216 (+20%) from 2023

Net Assets

Up

$1,843,702

Up $69,264 (+3.9%) from 2023

Liabilities

Up

$281,612

Up $279,952 (+16865%) from 2023

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin55th percentile

Revenue

Down

$1,062,433

Down $211,873 (-17%) from 2023

Expenses

Up

$991,153

Up $210,588 (+27%) from 2023

Net Income

Down

$71,280

Down $422,461 (-86%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

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

$3.0M$2.0M$1.0M$0Assets 2017: $134,614Liabilities 2017: $1,438Net Assets 2017: $133,1762017Assets 2018: $191,732Liabilities 2018: $454Net Assets 2018: $191,2782018Assets 2019: $293,633Liabilities 2019: $454Net Assets 2019: $293,1792019Assets 2020: $508,017Liabilities 2020: $454Net Assets 2020: $507,5632020Assets 2021: $624,509Liabilities 2021: $44,973Net Assets 2021: $579,5362021Assets 2022: $1,335,927Liabilities 2022: $61,627Net Assets 2022: $1,274,3002022Assets 2023: $1,776,098Liabilities 2023: $1,660Net Assets 2023: $1,774,4382023Assets 2024: $2,125,314Liabilities 2024: $281,612Net Assets 2024: $1,843,7022024Assets 2025: $2,270,247Liabilities 2025: $224,768Net Assets 2025: $2,045,4792025

Highlighted filing

2024

Assets$2,125,314
Liabilities$281,612
Net Assets$1,843,702
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $31,285Expenses 2017: $37,808Net Income 2017: -$6,5232017Revenue 2018: $131,348Expenses 2018: $75,230Net Income 2018: $56,1182018Revenue 2019: $211,593Expenses 2019: $129,506Net Income 2019: $82,0872019Revenue 2020: $297,874Expenses 2020: $227,265Net Income 2020: $70,6092020Revenue 2021: $485,041Expenses 2021: $303,938Net Income 2021: $181,1032021Revenue 2022: $1,454,077Expenses 2022: $750,461Net Income 2022: $703,6162022Revenue 2023: $1,274,306Expenses 2023: $780,565Net Income 2023: $493,7412023Revenue 2024: $1,062,433Expenses 2024: $991,153Net Income 2024: $71,2802024Revenue 2025: $1,188,901Expenses 2025: $1,001,870Net Income 2025: $187,0312025

Highlighted filing

2024

Revenue$1,062,433
Expenses$991,153
Net Income$71,280
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 31, 2025
Return Version
2024v5.0
Gross Receipts
$1,062,433
Mission and Program Overview

Mission

Affordable housing and volunteer program

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,774,438$1,843,702▲ $69,264
Cash and Non-Interest-Bearing Accounts$712,587$1,239,875▲ $527,288
Land, Buildings, and Equipment, Net$114,691$114,691→ $0
Accounts Receivable$3,320$3,320→ $0
Total Assets$1,776,098$2,125,314▲ $349,216
Other Assets Total$945,500$767,428▼ $178,072
Liabilities
Accounts Payable and Accrued Expenses-$193,428-
Other Liabilities$1,660$88,184▲ $86,524
Total Liabilities$1,660$281,612▲ $279,952
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,774,438$1,843,702▲ $69,264
Total Liabilities and Net Assets / Fund Balance$1,776,098$2,125,314▲ $349,216

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$107,760$71,010-
Other Land Buildings$750--
Equipment$6,181$1,919-
Other Assets Org$767,428--
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Henry MillerExecutive DirectorFT$150,000$150,000

Board Members and Trustees

NameTitle
Rashena WrightChairman
Derrick MillerVice Chairman
Edgar DelgadoBoard Member
Lori L NewberrySecretary
Marvelyn KinzerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,036,224
Program Service Revenue
$2,010
Investment Income
$0
Other Revenue
$24,199
All Other Contributions
$547,106
Change in Net Assets
$71,280
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$887,706
Salaries, Compensation, and Employee Benefits$103,447
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$476,700--$476,700
Fees for Services Management$241,949--$241,949
All Other Expenses$123,804--$123,804
Other Salaries and Wages$103,447--$103,447
Occupancy$11,487--$11,487
Insurance$8,460--$8,460
Fees for Services Accounting$7,428--$7,428
Interest$6,424--$6,424
Fees for Services Legal$4,338--$4,338
Information Technology$2,435--$2,435
Office Expenses$2,187--$2,187
Other Expenses$1,481--$1,481
Advertising$681--$681
Total Functional Expenses$991,153$0$0$991,153
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
The Housing Fund Loan$86,524
Security Deposits$1,660
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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 governing body review Part VI line 11

“The form 990 is reviewed by the governing board prior to submission”

Conflict of interest policy compliance Part VI line 12C

“All board members are required to review and sign a conflict of interest policy annually”

Governing documents etc available to public Part VI line 19

“All governing documents are made available to the public upon written request”

Filing and Contact Details

Filer

Filer Name
Living Development Concepts Inc
EIN
62-1855943
In Care Of
% HENRY MILLER
Address
3250 DICKERSON PIKE SUITE 212, Nashville, TN 37207

Signing Officer

Name
Henry Miller
Title
Executive Director
Phone
6158231931
Signed
2025-01-31
Discuss with paid preparer
No

Organization Details

Formed
2001
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
SPD CPAs
Address
4121 Clarksville Pike, Nashville, TN 37218
Preparer
Angelita Dobbs CPA
Phone
6158913012
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Payment to independent contstrution contractors are for the work on the lots donated by metro government and payment to independent contractor to operate our volunteer program”

List of other expenses Part IX line 24E

“Application Fees 2750Miscellaneous Fees 10793Settlement Charges 69285Volunteer Reimbursements 24875Repairs and Maintenance 75Property Taxes 8759Payroll Processing Fees 1988Charitable Contributions 5251Other 28”

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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/Desc01. On June 25, 2024, the Barnes Housing Trust Fund Commission approved additional grant funding to support the construction of three (3) homebuyer projects. During Funding Round #13, these funds were designated for the following donated lots:2115 Dabbs Ave.8 Cannon St.0 Ezell Rd.These lots will be developed into affordable housing units.2. On May 21, 2024, we received a Predevelopment Grant from Enterprise to cover preliminary expenses for our forthcoming housing projects.3. We successfully built and sold three (3) housing projects at the following locations:3210 Torbett St., Nashville, TN 37209 (closed on May 29, 2024)2737 Old Matthews Rd., Nashville, TN 37207 (closed on July 1, 2024)1604 Arthur Ave., Nashville, TN 37208 (closed on October 31, 2024) 4. LDCs CEO, Henry Miller, signed a Memorandum of Understanding (MOU) on September 22, 2024 with the NRP Group LLC to collaborate on developing a multifamily housing project in the Madison community and greater Nashville area. This project is expected to include approximately 240 units across two 4-story apartment buildings with surface parking, serving low-income individuals and families. 5. On December 14, 2024, LDC hosted its 2nd Annual Christmas Kickback at Bradley Academy on Dr. Martin Luther King Jr. Blvd. in Murfreesboro, TN. The event provided Christmas gifts to 24 children and lunch for over 30 low-income families.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE GOVERNING BOARD PRIOR TO SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYMENT TO INDEPENDENT CONTSTRUTION CONTRACTORS ARE FOR THE WORK ON THE LOTS DONATED BY METRO GOVERNMENT AND PAYMENT TO INDEPENDENT CONTRACTOR TO OPERATE OUR VOLUNTEER PROGRAM
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0HENRY MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-31
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SPD CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04121 Clarksville Pike
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Nashville
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANGELITA DOBBS CPA
ReturnHeader/ReturnTs02025-02-04T10:30:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,125,314
Liabilities
$281,612
Net assets
$1,843,702
Revenue
$1,062,433
Expenses
$991,153
Net income
$71,280
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.27$0.22$2.05$1.19$1.00$0.19
2024Detailed filing. Detailed filing data is available for this year.$2.13$0.28$1.84$1.06$0.99$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.77$1.27$0.78$0.49
2022Detailed filing. Detailed filing data is available for this year.$1.34$0.06$1.27$1.45$0.75$0.70
2021Detailed filing. Detailed filing data is available for this year.$0.62$0.04$0.58$0.49$0.30$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.30$0.23$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.21$0.13$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.13$0.08$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.03$0.04$0.01