E & L DEVELOPMENT FOUNDATION INC (EIN 844626452) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2020

Legal Domicile

Principal Officer

TRINA M GEIGER

Phone

6015069401

Tax Period

2024-01-01 to 2024-12-31

E & L DEVELOPMENT FOUNDATION INC, founded in 2020, is a small nonprofit in the Food, Agriculture & Nutrition sector that reported $251K in total revenue in fiscal year 2024. Expenses of $283K exceeded revenue, resulting in a 13% operating deficit.

Mission

TO SUPPORT AND ENCOURAGE THE SUSTAINABILITY OF HEALTHY, SMALL FARMS THAT CONTRIBUTE TO FOOD SECURITY, LOCAL FOOD SYSTEMS, HEALTHY RURAL COMMUNITITES 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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $250,687

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $250,687

Expense Breakdown

Grants Paid $0

Salaries & Benefits $123,222

Fundraising Expenses $0

Program Expenses $283,099

Other Expenses $159,877

TOTAL EXPENSES $283,099

Year-over-Year Comparison

	2024	2023	Change
Revenue	$250,687	$235,966	+0.1%
Expenses	$283,099	$218,492	+0.3%
Net Income	$-32,412	$17,474	-2.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$114,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TRINA M GEIGER	PROGRAM DIRE	40.00	Officer	$49,500	$0	$49,500
MELBAH MCAFEE SMITH	BOARD MEMBER	20.00	Officer	$49,500	$0	$49,500
NORMA THOMPSON	PROGRAM COOR	40.00	Officer	$15,000	$0	$15,000
DR LAWRENCE CARTER	BOARD MEMBER	1.00	Officer	$0	$0	$0
DELMER STAMPS	BOARD MEMBER	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$250,687	$283,099	$731	$-32,412
2023	$235,966	$218,492	$43,632	$17,474

E & L DEVELOPMENT FOUNDATION INC