Civic Intelligence

Elu Development Association USA Inc

EIN 83-2756115 • 501(c)3 • Alpharetta, GA

Profile

Promote, support cultural, social, economic, education and literacy awareness.

1095 Greatwood MnrAlpharetta, GA 30005

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

35th percentile

-5.7%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

21st percentile

-46%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

26%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$4,540

Down $3,866 (-46%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$4,539

Down $3,867 (-46%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin35th percentile

Revenue

Up

$6,100

Up $1,258 (+26%) from 2024

Expenses

Up

$6,445

Up $4,010 (+165%) from 2024

Net Income

Down

-$345

Down $2,752 (-114%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15K$10K$5.0K$0Assets 2019: $6,738Liabilities 2019: $0Net Assets 2019: $6,7382019Assets 2020: $6,004Liabilities 2020: $0Net Assets 2020: $6,0042020Assets 2021: $8,804Liabilities 2021: $0Net Assets 2021: $8,8042021Assets 2022: $11,070Liabilities 2022: $0Net Assets 2022: $11,0702022Assets 2023: $5,999Liabilities 2023: $0Net Assets 2023: $5,9992023Assets 2024: $8,406Liabilities 2024: $0Net Assets 2024: $8,4062024Assets 2025: $4,540Net Assets 2025: $4,5392025

Highlighted filing

2025

Assets$4,540
Liabilities-
Net Assets$4,539
Open 2025 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15K$10K$5.0K$0-$5.0K-$10KRevenue 2019: $854Expenses 2019: $2,078Net Income 2019: -$1,2242019Revenue 2020: $480Expenses 2020: $1,214Net Income 2020: -$7342020Revenue 2021: $6,372Expenses 2021: $3,572Net Income 2021: $2,8002021Revenue 2022: $2,820Expenses 2022: $554Net Income 2022: $2,2662022Revenue 2023: $6,620Expenses 2023: $11,772Net Income 2023: -$5,1522023Revenue 2024: $4,842Expenses 2024: $2,435Net Income 2024: $2,4072024Revenue 2025: $6,100Expenses 2025: $6,445Net Income 2025: -$3452025

Highlighted filing

2025

Revenue$6,100
Expenses$6,445
Net Income-$345
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,540
Liabilities
-
Net assets
$4,539
Revenue
$6,100
Expenses
$6,445
Net income
-$345
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.54$4.54$6.10$6.45$0.35
2024Detailed filing. Detailed filing data is available for this year.$8.41$0.00$8.41$4.84$2.44$2.41
2023Detailed filing. Detailed filing data is available for this year.$6.00$0.00$6.00$6.62$11.8$5.15
2022Detailed filing. Detailed filing data is available for this year.$11.1$0.00$11.1$2.82$0.55$2.27
2021Detailed filing. Detailed filing data is available for this year.$8.80$0.00$8.80$6.37$3.57$2.80
2020Detailed filing. Detailed filing data is available for this year.$6.00$0.00$6.00$0.48$1.21$0.73
2019Detailed filing. Detailed filing data is available for this year.$6.74$0.00$6.74$0.85$2.08$1.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 19, 2026
Return Version
2025v4.0
Gross Receipts
$6,100
Mission and Program Overview

Mission

Promote, support cultural, social, economic, education and literacy awareness.

Promote, support cultural heritage, social, economic, education and literacy, community support

Program Services

DescriptionGrantsExpenses
Education and literacy, Digital Cultural Education Facility-$5,634
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Okechukwu EzutahPresidentPT$0--
Okwun ObasiFinancial SecretaryPT$0--
Sunday OluguSecretary GeneralPT$0--
Uka KaluTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Elu Development Association USA Inc
EIN
83-2756115
Phone
8324039551
Address
1095 Greatwood Mnr, Alpharetta, GA 30005

Signing Officer

Name
Uka U Kalu
Title
Treasurer
Signed
2026-01-19
Discuss with paid preparer
No

Preparer

Firm
Uka Chukwu Kalu CPA
Address
1095 Greatwood Mnr, Alpharetta, GA 30005
Preparer
Uka Kalu
Phone
8324039551
Raw XML Appendix197 raw XML fields

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

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0UKA CHUKWU KALU CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum08324039551
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01095 Greatwood Manor
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Alpharetta
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030005
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04884
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04540
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-345
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04884
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04540
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt06100
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt06100
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04884
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04539
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04884
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt04540
IRS990EZ/OccupancyRentUtltsAndMaintAmt0750
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt130
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt225
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt320
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Okechukwu Ezutah
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Okwun Obasi
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Sunday Olugu
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Uka Kalu
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Financial Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary General
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt05634
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Promote, support cultural heritage, social, economic, education and literacy, community support
IRS990EZ/PrintingPublicationsPostageAmt061
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Education and literacy, Digital Cultural Education Facility
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt05634
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt06445
IRS990EZ/TotalProgramServiceExpensesAmt05634
IRS990EZ/TotalRevenueAmt06100
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistriAppDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05280
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04842
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt06620
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt022842
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.00000
IRS990ScheduleA/PublicSupportPY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt022842
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt06100
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt05280
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04842
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt06620
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt022842
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt06100
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt05280
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt04842
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt06620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt022842
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0UKA U KALU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Elu Development Association USA Inc
ReturnHeader/Filer/BusinessNameControlTxt0ELUD
ReturnHeader/Filer/EIN0832756115
ReturnHeader/Filer/PhoneNum08324039551
ReturnHeader/Filer/USAddress/AddressLine1Txt01095 Greatwood Mnr
ReturnHeader/Filer/USAddress/CityNm0Alpharetta
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030005
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0UKA CHUKWU KALU CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01095 Greatwood Mnr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Alpharetta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030005
ReturnHeader/PreparerPersonGrp/PhoneNum08324039551
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Uka Kalu
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-29T08:32:31-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.