Civic Intelligence

E & L Development Foundation Inc

990EZ • Fiscal year 2021 • EIN 84-4626452

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

Organization ProfileN/A
PO Box 320817Flowood, MS 39232

(601) 506-9401

Siviq Scores

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

Liabilities / Assets

74th percentile

0.06x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

68th percentile

24%

Higher net margin than 68% of similar nonprofits.

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

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Balance Sheet
Liabilities / Assets74th percentile

Assets

$29,871

No earlier filing loaded for comparison.

Net Assets

$28,178

No earlier filing loaded for comparison.

Liabilities

$1,693

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin68th percentile

Revenue

$119,700

No earlier filing loaded for comparison.

Expenses

$91,522

No earlier filing loaded for comparison.

Net Income

$28,178

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$60K$40K$20K$0Assets 2021: $29,871Liabilities 2021: $1,693Net Assets 2021: $28,1782021Assets 2022: $17,362Liabilities 2022: $1,693Net Assets 2022: $15,6692022Assets 2023: $43,632Liabilities 2023: $10,489Net Assets 2023: $33,1432023Assets 2024: $731Liabilities 2024: $0Net Assets 2024: $7312024

Highlighted filing

2021

Assets$29,871
Liabilities$1,693
Net Assets$28,178
Open 2021 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KRevenue 2021: $119,700Expenses 2021: $91,522Net Income 2021: $28,1782021Revenue 2022: $112,337Expenses 2022: $124,846Net Income 2022: -$12,5092022Revenue 2023: $235,966Expenses 2023: $218,492Net Income 2023: $17,4742023Revenue 2024: $250,687Expenses 2024: $283,099Net Income 2024: -$32,4122024

Highlighted filing

2021

Revenue$119,700
Expenses$91,522
Net Income$28,178
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.2
Gross Receipts
$119,700
Mission and Program Overview

Mission

To support and encourage the sustainability of healthy, small farms that contributes to food security, local food systems, healthy rural communities and healthy environments. The over-riding goal is to provide outreach workshops, training, education, assistance and technical assistance to socially disadvantaged farmers, ranchers, veterans, women agricultural producers on agricultural programs.

Program Services

DescriptionGrantsExpenses
TO SUPPORT AND ENCOURAGE THE SUSTAINABILITY OF HEALTH, SMALL FARMS THAT CONTRIBUTE TO FOOD SECURITY, LOCAL FOOD SYSTEMS, HEALTHY RURAL COMMUNITIES AND HEALTHY ENVIRONMENTS.$119,660$22,893
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MELBAH MCAFEE SMITHExecutive DirectorFT$0--
TRINA M GEIGERDirector-$0--
DR LAWRENCE CARTERDirector-$0--
Filing and Contact Details

Filer

Filer Name
E & L Development Foundation Inc
EIN
84-4626452
Phone
6015069401
Address
PO BOX 320817, FLOWOOD, MS 39232

Signing Officer

Name
Melbah M Smith
Title
Executive Director
Phone
6015069401
Signed
2022-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Walker & Company Cpas Pc
Address
2001 AIRPORT ROAD NORTH SUITE 303, FLOWOOD, MS 39232
Preparer
Kenneth G Walker CPA
Phone
7692188944
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: miscellaneous income. Amount: 40.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: bank charges and check printing. Amount: 108. Description: payroll taxes. Amount: 4392. Description: program consultants. Amount: 13716. Description: contractual trainers. Amount: 8000. Description: mileage reimbursements. Amount: 1677. Total to form 990-ez, line 16: 27893.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: payroll liabilities. Beg. Of year amount: 0. End of year amount: 1693.”

Raw XML Appendix140 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MELBAH M SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum06015069401
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt048 PETER MCAFEE DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BRANDON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd039042
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
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IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt028178
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05500
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt029871
IRS990EZ/GrossReceiptsAmt0119700
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt00
IRS990EZ/NetAssetsOrFundBalancesEOYAmt028178
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt028178
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MELBAH MCAFEE SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TRINA M GEIGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DR LAWRENCE CARTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt027893
IRS990EZ/OtherRevenueTotalAmt040
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO SUPPORT AND ENCOURAGE THE SUSTAINABILITY OF HEALTHY, SMALL FARMS THAT CONTRIBUTES TO FOOD SECURITY, LOCAL FOOD SYSTEMS, HEALTHY RURAL COMMUNITIES AND HEALTHY ENVIRONMENTS. THE OVER-RIDING GOAL IS TO PROVIDE OUTREACH WORKSHOPS, TRAINING, EDUCATION, ASSISTANCE AND TECHNICAL ASSISTANCE TO SOCIALLY DISADVANTAGED FARMERS, RANCHERS, VETERANS, WOMEN AGRICULTURAL PRODUCERS ON AGRICULTURAL PROGRAMS.
IRS990EZ/PrintingPublicationsPostageAmt0455
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO SUPPORT AND ENCOURAGE THE SUSTAINABILITY OF HEALTH, SMALL FARMS THAT CONTRIBUTE TO FOOD SECURITY, LOCAL FOOD SYSTEMS, HEALTHY RURAL COMMUNITIES AND HEALTHY ENVIRONMENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0119660
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt022893
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt057674
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01693
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt091522
IRS990EZ/TotalProgramServiceExpensesAmt022893
IRS990EZ/TotalRevenueAmt0119700
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0119660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0119660
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0119660
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0119660
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0119660
IRS990ScheduleA/TotalSupportAmt0119660
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: MISCELLANEOUS INCOME. AMOUNT: 40.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: BANK CHARGES AND CHECK PRINTING. AMOUNT: 108. DESCRIPTION: PAYROLL TAXES. AMOUNT: 4392. DESCRIPTION: PROGRAM CONSULTANTS. AMOUNT: 13716. DESCRIPTION: CONTRACTUAL TRAINERS. AMOUNT: 8000. DESCRIPTION: MILEAGE REIMBURSEMENTS. AMOUNT: 1677. TOTAL TO FORM 990-EZ, LINE 16: 27893.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1693.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MELBAH M SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06015069401
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0E & L DEVELOPMENT FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0E&LD
ReturnHeader/Filer/EIN0844626452
ReturnHeader/Filer/PhoneNum06015069401
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 320817
ReturnHeader/Filer/USAddress/CityNm0FLOWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039232
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822396031
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WALKER & COMPANY CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02001 AIRPORT ROAD NORTH SUITE 303
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FLOWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039232
ReturnHeader/PreparerPersonGrp/PhoneNum07692188944
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH G WALKER CPA
ReturnHeader/ReturnTs02022-11-15T14:31:11-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MELBAH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SMITH
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,871
Liabilities
$1,693
Net assets
$28,178
Revenue
$119,700
Expenses
$91,522
Net income
$28,178
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$2.51$2.83$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.10$0.33$2.36$2.18$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.16$1.12$1.25$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.28$1.20$0.92$0.28