Officer directors etc family relationship Part VI line 2
“Two board members of this organization currently own and work together in three other businesses. The other two members also own another business together.”
Siviq Scores
Scores are not available for this record yet.
Balance Sheet
Assets
Flat$90,277
Flat from 2023
Net Assets
Flat-$59,501
Flat from 2023
Liabilities
Flat$149,778
Flat from 2023
Revenue And Expenses
Revenue
Flat$50,477
Flat from 2023
Expenses
Flat$131,551
Flat from 2023
Net Income
Flat-$81,074
Flat from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Nov 15, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $52,433
Mission and Program Overview
Mission
The mssion is to grow the regional economy and quality of life by providing resources for job development, business creation, expansion, retention, new business recruitment, and community development.
The mission is to grow the regional economy and quality of life by providing resources for job development, business creation, expansion, retention, new business recruitment, and community development.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $19,765 | $89,290 | ▲ $69,525 |
| Cash and Non-Interest-Bearing Accounts | $1,808 | $987 | ▼ $821 |
| Rtn Earn Endowment Incm Other Fnds | $21,573 | $-59,501 | ▼ $81,074 |
| Total Assets | $21,573 | $90,277 | ▲ $68,704 |
| Liabilities | |||
| Unsecured Notes Loans Payable | - | $149,778 | - |
| Total Liabilities | $0 | $149,778 | ▲ $149,778 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $21,573 | $-59,501 | ▼ $81,074 |
| Total Liabilities and Net Assets / Fund Balance | $21,573 | $90,277 | ▲ $68,704 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $70,038 | $75 | $70,113 |
| Buildings | $19,252 | $748 | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Sarah E Gabbard | President |
| Kristie Patterson | Vice President |
| Lori McCoy | Secretary |
| Alona Gilliam | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $6,292
- Program Service Revenue
- $37,023
- Investment Income
- $12
- Other Revenue
- $7,150
- All Other Contributions
- $6,292
- Change in Net Assets
- $-81,074
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $109,017 |
| Salaries, Compensation, and Employee Benefits | $22,534 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $89,020 | - | - | $89,020 |
| Other Salaries and Wages | $22,534 | - | - | $22,534 |
| Office Expenses | $4,396 | - | - | $4,396 |
| Fees for Services Management | $3,496 | - | - | $3,496 |
| Other Expenses | $1,940 | - | - | $1,940 |
| Interest | $1,731 | - | - | $1,731 |
| Fees for Services Lobbying | $1,657 | - | - | $1,657 |
| Fees for Services Legal | $1,000 | - | - | $1,000 |
| Depreciation Depletion | $588 | - | - | $588 |
| Advertising | $416 | - | - | $416 |
| Total Functional Expenses | $131,551 | $0 | $0 | $131,551 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Officers | Officers | Rent | No | $73,218 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- 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
- Yes
- Management duties delegated
- Yes
Governance Explanations
Management duties delegation Part VI line 3
“The management of the organization is responsible for finding and building opportunities in the community to improve the quality of life of the area. There are four board members who meet regularly to discuss and decide which opportunities to pursue.”
Organizational document changes Part VI line 4
“Appalachian Commerce & Development purchased a beauty trade school from its retiring owner. With the purchase, a plan was made to help provide job skills and educational opportunities to those who need it as a way to boister job opporunities and local economic benefit.”
Members or stockholder classes and rights Part VI line 6
“The current board members of the organization contributed their own private monies to start this non profits endeavors and make decisions based on the money they have provided and can provide while they wait for grants and other contributions to come in.”
Member election for additional members Part VI line 7A
“The four current members were elected into office at the beginning of the non profit and will hold their positions until such a time that they wish to step down or be replaced by other community leaders. They can by voting in an election increase the number of members who currently sit on the board .”
Governing body decisions Part VI line 7B
“The members of the board of directors currently make all decisions regarding the ongoing operations of the nonprofit. These members vote on all aspects of their mission and how they are currently fulfilling it. All decisions are voted on among the four board members.”
Form 990 governing body review Part VI line 11
“All board members will receive a completed copy for their review at the most current board meeting.”
Governing documents etc available to public Part VI line 19
“The contents of the 990 can be made public by request to any of the four board members currently holding office.”
Filing and Contact Details
Filer
- Filer Name
- Appalachian Commerce & Development
- EIN
- 88-1910496
- Address
- 610 1st St, Worthington, KY 41183
Signing Officer
- Name
- Alona Gilliam
- Title
- Treasurer
- Phone
- 6068314243
- Signed
- 2024-11-15
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2022
- Legal Domicile
- Ky
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 0
Preparer
- Firm
- Darling CPA Services LLC
- Address
- 7347 US ROUTE 60, Ashland, KY 41102
- Preparer
- Benjamin J Darling CPA
- Phone
- 6065850131
Supplemental Narrative
Additional Explanations
Significant program services not listed on prior year return Part III line 2
“Appalachian Commerce & Development purchased a beauty trade school from its retiring owner. With the purchase, a plan was made to help provide job skills and educational opportunities to those who need it as a way to boister job opporunities and local economic benefit.”
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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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Two board members of this organization currently own and work together in three other businesses. The other two members also own another business together. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The management of the organization is responsible for finding and building opportunities in the community to improve the quality of life of the area. There are four board members who meet regularly to discuss and decide which opportunities to pursue. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Appalachian Commerce & Development purchased a beauty trade school from its retiring owner. With the purchase, a plan was made to help provide job skills and educational opportunities to those who need it as a way to boister job opporunities and local economic benefit. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The current board members of the organization contributed their own private monies to start this non profits endeavors and make decisions based on the money they have provided and can provide while they wait for grants and other contributions to come in. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The four current members were elected into office at the beginning of the non profit and will hold their positions until such a time that they wish to step down or be replaced by other community leaders. They can by voting in an election increase the number of members who currently sit on the board . |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The members of the board of directors currently make all decisions regarding the ongoing operations of the nonprofit. These members vote on all aspects of their mission and how they are currently fulfilling it. All decisions are voted on among the four board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | All board members will receive a completed copy for their review at the most current board meeting. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The contents of the 990 can be made public by request to any of the four board members currently holding office. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Appalachian Commerce & Development purchased a beauty trade school from its retiring owner. With the purchase, a plan was made to help provide job skills and educational opportunities to those who need it as a way to boister job opporunities and local economic benefit. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Management duties delegation Part VI line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Organizational document changes Part VI line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Significant program services not listed on prior year return Part III line 2 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | true |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | KY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 21573 |
| IRS990/TotalAssetsEOYAmt | 0 | 90277 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 21573 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 90277 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 6292 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 131551 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 131551 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 149778 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 149778 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 21573 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -59501 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 131551 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 37023 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 44185 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 50477 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 21573 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 90277 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 149778 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Alona Gilliam |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6068314243 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Appalachian Commerce & Development |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | APPA |
| ReturnHeader/Filer/EIN | 0 | 881910496 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 610 1st St |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Worthington |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 41183 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 873548811 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Darling CPA Services LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7347 US ROUTE 60 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Ashland |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 41102 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6065850131 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Benjamin J Darling CPA |
| ReturnHeader/ReturnTs | 0 | 2024-11-14T14:15:17-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $90,277
- Liabilities
- $149,778
- Net assets
- -$59,501
- Revenue
- $50,477
- Expenses
- $131,551
- Net income
- -$81,074