Civic Intelligence

E & L Development Foundation Inc

990EZ • Fiscal year 2022 • EIN 84-4626452

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

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

79th percentile

0.10x

Higher debt load relative to assets than 79% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

25th percentile

-11%

Higher net margin than 25% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

12th percentile

-42%

Faster asset growth than 12% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

35th percentile

-6.2%

Faster revenue growth than 35% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$17,362

Down $12,509 (-42%) from 2021

Net Assets

Down

$15,669

Down $12,509 (-44%) from 2021

Liabilities

Flat

$1,693

Flat from 2021

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin25th percentile

Revenue

Down

$112,337

Down $7,363 (-6.2%) from 2021

Expenses

Up

$124,846

Up $33,324 (+36%) from 2021

Net Income

Down

-$12,509

Down $40,687 (-144%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

2022

Assets$17,362
Liabilities$1,693
Net Assets$15,669
Open 2022 Filing

Operations Trend

Revenue Growth35th percentile

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

2022

Revenue$112,337
Expenses$124,846
Net Income-$12,509
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$112,337
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.$0$0
Compensation and Service Providers
Top Officer Pay78th 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
2023-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Watkins & Company Cpas Ltd
Address
436 KATHERINE DRIVE, FLOWOOD, MS 39232
Preparer
Kenneth G Walker CPA
Phone
6019369288
Supplemental Narrative

Additional Explanations

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

“Description: bank charges and check printing. Amount: 77. Description: payroll taxes. Amount: 3617. Description: program consultants. Amount: 11254. Description: contractual trainers. Amount: 13400. Description: mileage reimbursements. Amount: 2165. Description: business supplies. Amount: 815. Description: venue expense. Amount: 185. Total to form 990-ez, line 16: 31513.”

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

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

Raw XML Appendix134 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/AddressLine1Txt0218 PETER MCAFEE DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BRANDON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd039042
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt029871
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt017362
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0112337
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-12509
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt018000
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt029871
IRS990EZ/Form990TotalAssetsGrp/EOYAmt017362
IRS990EZ/GrossReceiptsAmt0112337
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt028178
IRS990EZ/NetAssetsOrFundBalancesEOYAmt015669
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt028178
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt015669
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/OtherExpensesTotalAmt031513
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/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/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt075333
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01693
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01693
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0124846
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0112337
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0112338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0119660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0231998
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0231998
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0112338
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0119660
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0231998
IRS990ScheduleA/TotalSupportAmt0231998
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: BANK CHARGES AND CHECK PRINTING. AMOUNT: 77. DESCRIPTION: PAYROLL TAXES. AMOUNT: 3617. DESCRIPTION: PROGRAM CONSULTANTS. AMOUNT: 11254. DESCRIPTION: CONTRACTUAL TRAINERS. AMOUNT: 13400. DESCRIPTION: MILEAGE REIMBURSEMENTS. AMOUNT: 2165. DESCRIPTION: BUSINESS SUPPLIES. AMOUNT: 815. DESCRIPTION: VENUE EXPENSE. AMOUNT: 185. TOTAL TO FORM 990-EZ, LINE 16: 31513.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 1693. END OF YEAR AMOUNT: 1693.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 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/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MELBAH M SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06015069401
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
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/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640855561
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WATKINS & COMPANY CPAS LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0436 KATHERINE DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FLOWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039232
ReturnHeader/PreparerPersonGrp/PhoneNum06019369288
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH G WALKER CPA
ReturnHeader/ReturnTs02023-11-14T13:21:19-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MELBAH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SMITH
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$17,362
Liabilities
$1,693
Net assets
$15,669
Revenue
$112,337
Expenses
$124,846
Net income
-$12,509
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
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.02$0.28$1.20$0.92$0.28
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • <$500k nonprofits