National Center for Resource Development

Tax-deductible

Lost City, WV501(c)(3)Community DevelopmentEIN 82-3074282

Community resource development

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$180K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $7K a year · 4% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$180K
to officers and key staff · 84% of spending
Top officer’s pay higher than 66% of similar orgs
Concern: pay to officers and key staff is 84% of spending; over 30%.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 16.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$246K
-0.2% vs prior year
Spent
$215K
To programs
100%
Net assets
$302K
By yearFY2020–FY2024
Revenue
$246K
FY2024-0.2%
Revenue by fiscal year
FY2020$167K
FY2021$195K
FY2022$186K
FY2023$247K
FY2024$246K
Expenses
$215K
FY2024▼ -2%
Expenses by fiscal year
FY2020$157K
FY2021$156K
FY2022$259K
FY2023$218K
FY2024$215K
Net assets
$302K
FY2024▲ +12%
Net assets by fiscal year
FY2020$276K
FY2021$314K
FY2022$241K
FY2023$270K
FY2024$302K

From the FY2024 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2017.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $215K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

5 people listed on the 990; $180K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice President
$90,040Pt VII · Sec A
President
$90,040Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Tina Metzer’s $90K as Vice President is at the 66th percentile of top reported officer pay among 1709 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2021FY2020
Tina Metzer$90,040$64,163$73,496
Joe Kapp$90,040$58,496$72,496

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

National Center for Resource Development is a community improvement nonprofit based in Lost City, WV.

Provided by the organization

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1 program service account for $215K of program spending, described in the organization's own filed words · FY2024.
01

Helping foundations, non-profits and higher education institutions achieve greater impact by more effectively executing their missions.

$215Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$246K
Ln 12
Fees for servicesLn 2g$246K
Money outPt IX
$215K
Ln 25
Programscol B$215K
Owns and owesPt X
$302K
net assets · Ln 32
Cash and savingsLn 1–2$302K
Total assetsLn 16$302K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$246K
Total revenueLn 12$246K
Assets in detailPt X, end of year
CashLn 1$302K
Cash and savings togetherLn 1–2$302K
Total assetsLn 16$302K
LiabilitiesLn 26$0
Net assetsLn 32$302K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$270K$302K
Total assetsLn 16$270K$302K
LiabilitiesLn 26$0$0
Net assetsLn 32$270K$302K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$985$985
Other fees for servicesLn 11g$196K$196K
TravelLn 17$7K$7K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$9K$9K
Total functional expensesLn 25$215K$215K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $246K$215K$32K$302K 990 PDF
FY2023 $247K$218K$29K$270K 990 PDF
FY2022 $186K$259K−$73K$241K 990 PDF
FY2021 $195K$156K$39K$314K 990 PDF
FY2020 $167K$157K$10K$276K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $246,366 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $246,366$246,366
VIII-12 Total revenueRelated to mission $246,366 · Unrelated business $0 · Excluded from tax $0$246,366
Part IX · Statement of functional expenses $214,551 across 5 lines filed
IX-11c Accounting feesPrograms $985$985
IX-11g Other fees for servicesPrograms $195,568$195,568
IX-17 TravelPrograms $6,945$6,945
IX-23 InsurancePrograms $2,221$2,221
IX-24 Other expenses (24a–d)Programs $8,832$8,832
IX-25 Total functional expensesPrograms $214,551 · Management $0 · Fundraising $0$214,551
Part X · Balance sheet $301,696 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $269,881$301,696
X-16 Total assetsStart of year $269,881$301,696
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $269,881$301,696
X-33 Total liabilities and net assetsStart of year $269,881$301,696
Part XI · Reconciliation of net assets $301,696 net assets at year end
XI-1 Total revenue$246,366
XI-2 Total expenses$214,551
XI-3 Revenue less expenses$31,815
XI-4 Net assets at start of year$269,881
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$301,696

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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