Civic Intelligence

Makoce Agriculture Development

990 • Fiscal year 2022 • EIN 84-4595782

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 10, 2023

Organization Profilewww.makoceag.org
1751 Mahpiya Maza Lane PO Box 163Porcupine, SD 57772

(605) 407-4744

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

96th percentile

83%

Higher net margin than 96% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

64th percentile

$90,045

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

99th percentile

683%

Faster asset growth than 99% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

98th percentile

569%

Faster revenue growth than 98% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$3,543,456

Up $3,090,713 (+683%) from 2021

Net Assets

Up

$3,501,384

Up $3,048,641 (+673%) from 2021

Liabilities

Up

$42,072

Up $42,072 from 2021

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin96th percentile

Revenue

Up

$3,678,653

Up $3,128,563 (+569%) from 2021

Expenses

Up

$623,012

Up $500,521 (+409%) from 2021

Net Income

Up

$3,055,641

Up $2,628,042 (+615%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$6.0M$4.0M$2.0M$0Assets 2021: $452,743Liabilities 2021: $0Net Assets 2021: $452,7432021Assets 2022: $3,543,456Liabilities 2022: $42,072Net Assets 2022: $3,501,3842022Assets 2023: $3,843,785Liabilities 2023: $0Net Assets 2023: $3,843,7852023Assets 2024: $4,099,067Liabilities 2024: $18,363Net Assets 2024: $4,080,7042024

Highlighted filing

2022

Assets$3,543,456
Liabilities$42,072
Net Assets$3,501,384
Open 2022 Filing

Operations Trend

Revenue Growth98th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2021: $550,090Expenses 2021: $122,491Net Income 2021: $427,5992021Revenue 2022: $3,678,653Expenses 2022: $623,012Net Income 2022: $3,055,6412022Revenue 2023: $1,662,961Expenses 2023: $1,352,586Net Income 2023: $310,3752023Revenue 2024: $1,985,412Expenses 2024: $1,746,781Net Income 2024: $238,6312024

Highlighted filing

2022

Revenue$3,678,653
Expenses$623,012
Net Income$3,055,641
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 10, 2023
Return Version
2022v5.0
Gross Receipts
$3,678,653
Mission and Program Overview

Mission

To develop Indigenous agriculture and food systems designed to regenerate equitable health communities, economies, and our environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$3,375,249-
Pledges and Grants Receivable$452,743$0▼ $452,743
Land, Buildings, and Equipment, Net-$158,556-
Accounts Receivable-$6,708-
Prepaid Expenses and Deferred Charges-$2,943-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$452,743$3,543,456▲ $3,090,713
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$23,078-
Other Liabilities-$18,994-
Total Liabilities$0$42,072▲ $42,072
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$452,743$3,501,384▲ $3,048,641
Total Net Assets Fund Balance$452,743$3,501,384▲ $3,048,641
Total Liabilities and Net Assets / Fund Balance$452,743$3,543,456▲ $3,090,713

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$103,568$11,507$115,075
Buildings$47,680-$47,680
Leasehold Improvements$7,308$196$7,504
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nicholas HernandezCEOFT$81,737$8,308$90,045

Board Members and Trustees

NameTitle
Charles Eagle BullPresident
Darrell HernandezVice President
Erica WestonDirector
Rose FraserDirector
Lisa Iron CloudSecretary
Diana LessertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,631,409
Program Service Revenue
$47,244
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,619,446
Change in Net Assets
$3,055,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$329,923
Salaries, Compensation, and Employee Benefits$243,829
Total Fundraising Expense$59,025
Professional Fundraising Fees$49,260
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$132,177--$132,177
Fees for Services Other$117,630--$117,630
Current Officers, Directors, Trustees, and Key Employees$72,036$13,507$4,502$90,045
Office Expenses$72,627$3,111$183$75,921
Fees for Services Professional Fundraising--$49,260$49,260
Travel$33,734$33-$33,767
Fees for Services Accounting-$32,304-$32,304
Conferences and Meetings$24,805$228-$25,033
Payroll Taxes$17,533$1,088$363$18,984
Information Technology$9,421$3,965$195$13,581
Depreciation Depletion$11,703--$11,703
Advertising$2,284-$4,448$6,732
Occupancy$6,395$124$41$6,560
Insurance$2,814$1,291$33$4,138
Other Employee Benefits$2,623--$2,623
Fees for Services Legal-$2,554-$2,554
Total Functional Expenses$505,782$58,205$59,025$623,012
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$49,260
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
SD Use Tax Liability$9,598
Payroll Liabilities$9,396
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 2

“Darrell Hernandez (Board VP) is the brother of Nicholas Hernandez (CEO).”

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

“The 990 is prepared by a third party CPA and reviewed by the President & CEO prior to submission to the IRS. The Board will receive a copy of the submitted copy for their approval.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, policies, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Makoce Agriculture Development
EIN
84-4595782
Phone
6054074744
Address
1751 Mahpiya Maza Lane PO Box 163, Porcupine, SD 57772

Signing Officer

Name
Nicholas Hernandez
Title
CEO
Signed
2023-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicholas Hernandez
Formed
2020
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
20

Preparer

Firm
Simplify Prof LLC
Address
4907 Baldwin St, Rapid City, SD 57702
Preparer
Sandra Weaver
Phone
6053916693
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03631409
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03631409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0543564
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04174973
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0700
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06525
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07225
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04174973
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt047680
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt047680
IRS990ScheduleD/EquipmentGrp/BookValueAmt0103568
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011507
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0115075
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07308
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0196
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07504
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09396
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19598
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SD Use Tax Liability
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0158556
IRS990ScheduleD/TotalLiabilityAmt018994
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Darrell Hernandez (Board VP) is the brother of Nicholas Hernandez (CEO).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is prepared by a third party CPA and reviewed by the President & CEO prior to submission to the IRS. The Board will receive a copy of the submitted copy for their approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its governing documents, policies, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt03543456
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IRS990/TotalContributionsAmt03631409
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt059025
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt058205
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0505782
IRS990/TotalFunctionalExpensesGrp/TotalAmt0623012
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IRS990/TotalOtherCompensationAmt08308
IRS990/TotalProgramServiceExpensesAmt0505782
IRS990/TotalProgramServiceRevenueAmt047244
IRS990/TotalReportableCompFromOrgAmt081737
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt047244
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03678653
IRS990/TotalVolunteersCnt020
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03543456
IRS990/TravelGrp/ManagementAndGeneralAmt033
IRS990/TravelGrp/ProgramServicesAmt033734
IRS990/TravelGrp/TotalAmt033767
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01751 Mahpiya Maza Lane PO Box 163
IRS990/USAddress/CityNm0Porcupine
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057772
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.makoceag.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Nicholas Hernandez
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Makoce Agriculture Development
ReturnHeader/Filer/BusinessNameControlTxt0MAKO

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,543,456
Liabilities
$42,072
Net assets
$3,501,384
Revenue
$3,678,653
Expenses
$623,012
Net income
$3,055,641
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.10$0.02$4.08$1.99$1.75$0.24
2023Detailed filing. Detailed filing data is available for this year.$3.84$0.00$3.84$1.66$1.35$0.31
2022Detailed filing. Detailed filing data is available for this year.$3.54$0.04$3.50$3.68$0.62$3.06
2021Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.55$0.12$0.43