DEVELOPING COMMUNTIES INCORPORATED: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- DEVELOPING COMMUNTIES INCORPORATED (EIN 20-0764127)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-07
- IRS object ID
- 202502809349200030
- Schema version
- 2024v5.2
- 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 | 2025-10-07T10:34:48-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 900631253 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID W KERR CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1127 POPE ST STE 205 | AddressLine1Txt |
| City | SAINT HELENA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94574 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200764127 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Developing Communities Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DEVE | BusinessNameControlTxt |
| Phone | 7074833852 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1829 Adams St | AddressLine1Txt |
| City | Saint Helena | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94574 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jake Scheideman | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2025-10-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID W KERR | PreparerPersonNm |
| PTIN | P00170635 | PTIN |
| Phone | 7079637785 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | www.developingcommunities.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $83,908 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $83,908 | ContributionsGiftsGrantsEtcAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $83,908 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $51,000 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $1,000 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $33,036 | OtherExpensesTotalAmt |
| Total Expenses | $85,036 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$1,128 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $202,167 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $201,039 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,242 | BOYAmt |
| EOY | $202,022 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,242 | BOYAmt |
| EOY | $202,022 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,075 | BOYAmt |
| EOY | $983 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,167 | BOYAmt |
| EOY | $201,039 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | TO IMPROVE THE QUALITY OF LIFE FOR PEOPLE IN LATIN AMERICA, ONE COMMUNITY AT A TIME THROUGH SUSTAINABLE COMMUNITY DEVELOPMENT PROJECTS. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | SCHOLARSHIPS FOR STUDENTS IN NICARAGUA: FUNDS ARE PROVIDED FOR EDUCATION COSTS TO DESERVING STUDENTS ACCORDING TO CRITERIA DEVELOPED BY THE ORGANIZATION. OVER 100 STUDENTS HAVE BENEFITTED | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $51,000 | GrantsAndAllocationsAmt |
| Foreign Grants | Yes (X) | ForeignGrantsInd |
| Program Service Expenses | $85,036 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $85,036 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JAKE SCHEIDEMAN | ||
| Executive Dir. | 5.00 | $0 |
| PETER STANLEY | ||
| President | 2.00 | $0 |
| DENNIS MOSHER | ||
| Secretary | 1.00 | $0 |
| JEFF HEININGER | ||
| Director | 1.00 | $0 |
| CLAIRE DILLAVOU | ||
| Director | 1.00 | $0 |
| MCKEEL HAGERTY | ||
| Director | 1.00 | $0 |
| CHARLENE BAINUM | ||
| Director | 1.00 | $0 |
| JENNIFER VELEZ | ||
| Director | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jake Scheideman | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1829 Adams St | AddressLine1Txt |
| City | Saint Helena | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94574 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7079637736 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
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 | $63,702 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $63,650 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $48,400 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $68,050 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $83,908 | CurrentTaxYearAmt |
| Total | $327,710 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $63,702 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $63,650 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $48,400 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $68,050 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $83,908 | CurrentTaxYearAmt |
| Total | $327,710 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $327,710 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,717 | CurrentTaxYearMinus2YearsAmt |
| Total | $1,717 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,717 | CurrentTaxYearMinus2YearsAmt |
| Total | $1,717 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $63,702 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $63,650 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,117 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $68,050 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $83,908 | CurrentTaxYearAmt |
| Total | $329,427 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99480 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99460 | PublicSupportPY509Pct |
| Investment Income CY | 0.00520 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00540 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Grants and Similar Amounts Paid In Excess of $5,000.1 | | Donee's Name: FUNDACION SANTA HELENA | Donee's Address: 3 WEST OF INSTITUTE EMPALME DE BOACO Nicaragua | Cash Amount Given: $51000 |
| Other Expenses.1002 | Office Expenses $351 |
| Other Expenses.1005 | Travel $6633 |
| Other Expenses.1012 | Insurance $2406 |
| Other Expenses.1 | REPAIRS $20541 |
| Other Expenses.2 | SUPPLIES $1457 |
| Other Expenses.3 | WEB SITE $803 |
| Other Expenses.4 | TELEPHONE $523 |
| Other Expenses.5 | FEES & TAXES $149 |
| Other Expenses.6 | BOARD MEETINGS $113 |
| Other Expenses.7 | BANK CHARGES $60 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $2075 Accounts Payable and Accrued Expenses - Ending $983 |