COMMUNITY DEVELOPMENT SOCIETY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY DEVELOPMENT SOCIETY (EIN 23-7074712)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-04-09
- IRS object ID
- 202401039349300040
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-09T10:50:29-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237074712 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE COMMUNITY DEVELOPMENT SOCIETY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 5734160190 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 491 E Hackberry Blvd | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65202 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lionel Beaulieu | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 7013189577 | PhoneNum |
| Signature | 2024-04-19 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Lionel | PersonFirstNm |
| Person Last | Beaulieu | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 1 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 1 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Profile Password Change | Yes (X) | ProfilePasswordChangeInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Development Society | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Lionel Beaulieu | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4688 Jackson Loop | AddressLine1Txt |
| City | Vestavia | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 352428006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $190,169 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cdsociety.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | Strengthen and advance community development policy, practice, learning, and research through scientific and educational scientific means, including the publishing of scholarly works and the exchange of ideas among researchers and practitioners at CDS-sponsored events. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $38,760 | PYContributionsGrantsAmt |
| CY Contributions Grants | $33,020 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $67,506 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $145,541 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10,307 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,608 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $116,573 | PYTotalRevenueAmt |
| CY Total Revenue | $190,169 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $5,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $36,000 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $58,014 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $94,334 | PYOtherExpensesAmt |
| CY Other Expenses | $131,701 | CYOtherExpensesAmt |
| PY Total Expenses | $130,334 | PYTotalExpensesAmt |
| CY Total Expenses | $195,215 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$13,761 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,046 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $345,694 | TotalAssetsBOYAmt |
| Total Assets EOY | $328,064 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $34,878 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,034 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $310,816 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $319,030 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Strengthen and advance community development policy, practice, learning, and research through educational and scientific means. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $162,231 | ExpenseAmt |
| Grant | $5,500 | GrantAmt |
| Revenue | $157,149 | RevenueAmt |
| Desc | Provide development and educational services for the benefit of members and their communities through an annual conference, meetings, journals and online publications. | Desc |
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $162,231 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Tammy Baxter | PersonNm |
| Phone | 5734160190 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 491 E Hackberry Blvd | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65202 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Douglas Leslie | |||||||
| Former Executive Director | 40 | 0 | Yes (X) | $30,714 | $0 | $0 | |
| Tammy Ben-Eliezer-Baxter | |||||||
| Executive Director | 40 | 0 | Yes (X) | $20,100 | $0 | $0 | |
| Celina Tchida | |||||||
| Former Director | 20 | 0 | $7,200 | $0 | $0 | Yes (X) | |
| Mary Emery | |||||||
| Former Chairman | 10 | 0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Margaret Stout | |||||||
| Chairman | 10 | 0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Na'Shon Edwards Sr | |||||||
| Vice Chair of Operations | 5 | 0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Stephen Jeanetta | |||||||
| Vice Chair of Programs | 10 | 0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Lisa Gilchrist | |||||||
| Secretary | 10 | 0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Lionel Beaulieu | |||||||
| Treasurer | 10.0 | 0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Dilip Patil | |||||||
| Former Director | 5 | 0 | $0 | $0 | $0 | Yes (X) | |
| James Calvin | |||||||
| Director | 5 | 0 | $0 | $0 | $0 | Yes (X) | |
| Neil Linscheid | |||||||
| Director | 5 | 0 | $0 | $0 | $0 | Yes (X) | |
| Mark Brennan | |||||||
| Director | 5 | 0 | $0 | $0 | $0 | Yes (X) | |
| Zachary Wood | |||||||
| Director | 5.0 | 0 | $0 | $0 | $0 | Yes (X) | |
| Sarah Hultine-Massengale | |||||||
| Director | 5 | 0 | $0 | $0 | $0 | Yes (X) | |
| Daniel Kahl | |||||||
| Director | 5 | 0 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $58,014 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $28,350 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $0 | GovernmentGrantsAmt |
| All Other Contributions | $4,670 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $33,020 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Publications | 611430 | $59,577 | $59,577 | $0 | $0 |
| Conference | 611430 | $85,964 | $85,964 | $0 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $145,541 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,608 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,608 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $190,169 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $157,149 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,500 | TotalAmt |
| Program Services | $5,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,014 | TotalAmt |
| Program Services | $38,676 | ProgramServicesAmt |
| Management And General | $19,338 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,000 | TotalAmt |
| Management And General | $6,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,991 | TotalAmt |
| Management And General | $4,991 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,108 | TotalAmt |
| Management And General | $2,108 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,785 | TotalAmt |
| Program Services | $27,785 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,224 | TotalAmt |
| Program Services | $3,224 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194 | TotalAmt |
| Management And General | $194 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,416 | TotalAmt |
| Program Services | $4,416 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,623 | TotalAmt |
| Program Services | $76,623 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,613 | TotalAmt |
| Program Services | $1,613 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Credit Card Fees | $4,394 | $4,394 | $0 | $0 |
| Bank Fees | $273 | $0 | $273 | $0 |
| Business Meeting Expense | $80 | $0 | $80 | $0 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,215 | TotalAmt |
| Program Services | $162,231 | ProgramServicesAmt |
| Management And General | $32,984 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,627 | BOYAmt |
| EOY | $8,543 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,200 | BOYAmt |
| EOY | $5,502 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $302,867 | BOYAmt |
| EOY | $314,019 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $345,694 | BOYAmt |
| EOY | $328,064 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,878 | BOYAmt |
| EOY | $9,034 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,878 | BOYAmt |
| EOY | $9,034 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,816 | BOYAmt |
| EOY | $319,030 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,816 | BOYAmt |
| EOY | $319,030 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $345,694 | BOYAmt |
| EOY | $328,064 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$5,046 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $13,260 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,009 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,859 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $36,927 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,760 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,020 | CurrentTaxYearAmt |
| Total | $151,575 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $149,421 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48,652 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $67,402 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $67,506 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,541 | CurrentTaxYearAmt |
| Total | $478,522 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $178,430 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $62,511 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $104,329 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $106,266 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $178,561 | CurrentTaxYearAmt |
| Total | $630,097 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $630,097 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,264 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,418 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49,887 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,306 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,608 | CurrentTaxYearAmt |
| Total | $92,483 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,264 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,418 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49,887 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,306 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,608 | CurrentTaxYearAmt |
| Total | $92,483 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $189,694 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,929 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $154,216 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $116,572 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $190,169 | CurrentTaxYearAmt |
| Total | $722,580 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.87201 | PublicSupportCY509Pct |
| Public Support PY509 | 0.89162 | PublicSupportPY509Pct |
| Investment Income CY | 0.12799 | InvestmentIncomeCYPct |
| Investment Income PY | 0.10838 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $302,867 | BeginningYearBalanceAmt |
| Contributions | $1,000 | ContributionsAmt |
| Investment Earnings Or Losses | $34,031 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,500 | GrantsOrScholarshipsAmt |
| Other Expenditures | $16,271 | OtherExpendituresAmt |
| Administrative Expenses | $2,108 | AdministrativeExpensesAmt |
| End Year Balance | $314,019 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $372,642 | BeginningYearBalanceAmt |
| Contributions | $500 | ContributionsAmt |
| Investment Earnings Or Losses | -$55,546 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $10,806 | OtherExpendituresAmt |
| Administrative Expenses | $3,923 | AdministrativeExpensesAmt |
| End Year Balance | $302,867 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $369,459 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $56,605 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $49,887 | OtherExpendituresAmt |
| Administrative Expenses | $3,535 | AdministrativeExpensesAmt |
| End Year Balance | $372,642 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $338,529 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $45,754 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,002 | GrantsOrScholarshipsAmt |
| Other Expenditures | $9,437 | OtherExpendituresAmt |
| Administrative Expenses | $3,385 | AdministrativeExpensesAmt |
| End Year Balance | $369,459 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $306,792 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $46,187 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,261 | OtherExpendituresAmt |
| Administrative Expenses | $3,189 | AdministrativeExpensesAmt |
| End Year Balance | $338,529 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule D, Part V, Line 4 | FormAndLineReferenceDesc |
| Explanation | Schedule D, Part V, Line 4 - The organization owns two managed investment funds called the CDS Strategic Initiatives Fund and the CDS Endowment Fund. Both funds are Board designated quasi-endowment funds. The CDS Strategic Initiatives Fund realized earnings are used for special projects that are in the best interest of CDS, including ongoing program related expenses. The CDS Endowment Fund realized earnings are used for the advancement of the community development profession, including scholarships. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | College scholarships for students in a field of study related to community development. | GrantTypeTxt |
| Recipient | 6 | RecipientCnt |
| Cash Grant | $5,500 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | Check Amount | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | The organization regularly awards Scholarships to individuals during the annual conference, except in years with poor investment returns. The Board of Directors oversees the application process and review of applications, and votes on the award winner(s). No relative of the Board or management is allowed to apply due to potential conflict of interest. All records of the award(s) are maintained by the Board and disclosed in the Board meeting minutes. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 6 | The Community Development Society is a membership organization. Membership fees are a primary source of revenue but not necessarily the largest source. The Membership, along with Board Directors, hold an annual election for the Officer positions, except for the position of Executive Director, which is chosen and contracted by the full Board of Directors only. |
| Form 990, Part VI, Section A, Line 7a | The CDS Board of Directors is a Member-elected body composed of five Officers (the Executive Committee) and seven Directors charged with fiduciary responsibility for the organization and responsiveness to the Membership. The Membership, along with the Board Directors, hold an annual election for the Officer positions. |
| Form 990, Part VI, Section B, Line 11b | The 990 return is distributed to all members of the governing board prior to a regularly scheduled meeting of the Board of Directors. The return is reviewed and discussed, and approval by a majority of the Board is required prior to the Treasurer filing the final return with the IRS. |
| Form 990, Part VI, Section B, Line 12c | The Board monitors compliance with the conflict of interest policy by distributing the policy at it's annual meeting, reviewing and having each officer, director, trustee and/or key employee sign a statement of compliance. |
| Form 990, Part VI, Section B, Line 15 | The Board Vice Chair of Programs and Board Treasurer recruited and negotiated a potential contract agreement with an independent contractor to serve in the position of Executive Director for the organization during 2023. At a regularly scheduled meeting, the full Board of Directors voted by majority to execute said contract agreement with the candidate. The same process was used for subcontracts executed with other key subcontractors. |
| Form 990, Part VI, Section C, Line 19 | The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request. Contact information is provided on the company web site. Board minutes, IRS determination letter, 990 returns and financial statements are also posted on the company web site: www.cdsociety.org |
| Form 990, Part IX, Line 11g | Editorial Services related to creation of CDS journals for publication and distribution to members = $22,950. Printing Costs of CDS journals = $4,835 |