Development And Relief Foundation
Development And Relief Foundation faces recurring deficits and high liabilities despite fluctuating revenues.
EIN: 200860523 · Vienna, VA · NTEE: M129 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3.6M |
| Total Expenses | $1.9M |
| Program Spending | 80% |
| Net Assets | $-606,196 |
| Transparency Score | 60/100 |
Is Development And Relief Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Development And Relief Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Development And Relief Foundation
Development And Relief Foundation (EIN: 200860523) is a nonprofit organization based in Vienna, VA, classified under NTEE code M129. The organization reported total revenue of $3.6M and total assets of $1.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Development And Relief Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Development And Relief Foundation is a mid-size nonprofit that has been operating for 22 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -2.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.3M |
| Total Expenses | $1.9M |
| Surplus / Deficit | $-630,240 |
| Total Assets | $2.1M |
| Total Liabilities | $2.8M |
| Net Assets | $-606,196 |
| Operating Margin | -49.6% |
| Debt-to-Asset Ratio | 128.3% |
| Months of Reserves | 13.5 months |
Financial Health Grade: C
In 2023, Development And Relief Foundation reported a deficit of $630K with expenses exceeding revenue, holds 13.5 months of operating reserves (strong position), has a debt-to-asset ratio of 128.3% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Development And Relief Foundation's revenue has declined at a compound annual growth rate (CAGR) of -2.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -68.1% | -16.4% | -22.7% |
| 2022 | +80.1% | -19.8% | +161.3% |
| 2021 | +3.8% | +10.5% | -12.0% |
| 2020 | -0.5% | -13.4% | +7.1% |
| 2019 | -28.8% | -6.0% | +138.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2004 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Development And Relief Foundation with a Mission Score of 60 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Development And Relief Foundation allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $630K, with expenses exceeding revenue.
- Debt-to-asset ratio: 128.3%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries or benefits are paid to its officers, which is a strong positive for minimizing executive overhead.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Development And Relief Foundation's IRS 990 filings:
- Recurring deficits where expenses exceed revenue (e.g., 2023, 2021, 2020, 2019, 2014).
- High and often increasing liabilities, frequently exceeding total assets (e.g., $2,750,060 liabilities vs. $2,143,864 assets in 2023).
- Significant fluctuations in assets and revenue year-over-year, indicating potential instability.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided summary, hindering full efficiency assessment.
Strengths
The following positive indicators were identified for Development And Relief Foundation:
- Consistent reporting of 0% officer compensation, indicating no executive salaries or benefits.
- Significant revenue generation, with latest revenue at $3,641,467 and a peak of $3,987,429 in 2022.
- Long filing history (13 filings), suggesting established operations.
Frequently Asked Questions about Development And Relief Foundation
Is Development And Relief Foundation a legitimate charity?
Development And Relief Foundation (EIN: 200860523) is a registered tax-exempt nonprofit based in Virginia. Our AI analysis gives it a Mission Score of 60/100. It has 13 years of IRS 990 filings on record. Total revenue: $3.6M. 4 red flags identified. 3 strengths noted. Financial health grade: C.
How does Development And Relief Foundation spend its money?
Development And Relief Foundation directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Development And Relief Foundation tax-deductible?
Development And Relief Foundation is registered as a tax-exempt nonprofit (EIN: 200860523). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Development And Relief Foundation's spending goes to programs?
Development And Relief Foundation directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Development And Relief Foundation compare to similar nonprofits?
With a transparency score of 60/100 (Good), Development And Relief Foundation is above average for NTEE category M129 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Development And Relief Foundation located?
Development And Relief Foundation is headquartered in Vienna, Virginia and files with the IRS under EIN 200860523. It is classified under NTEE code M129.
How many years of IRS 990 filings does Development And Relief Foundation have?
Development And Relief Foundation has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $3.6M in total revenue.
Why do liabilities consistently exceed assets in recent years?
In 2023, liabilities were $2,750,060 while assets were $2,143,864. Similarly, in 2022, liabilities were $2,750,000 against assets of $2,774,044 (nearly equal), and in 2021, liabilities were $2,752,814 against assets of $1,061,539. This trend suggests potential reliance on debt or significant deferred obligations.
What is the nature of the significant liabilities reported?
The filings show liabilities as high as $2,750,060 in 2023. Understanding if these are program-related payables, loans, or other obligations is crucial for assessing financial risk.
How does the organization plan to address its recurring deficits?
The organization has frequently spent more than it earned, for example, $1,900,260 in expenses against $1,270,020 in revenue in 2023. A strategy for achieving financial sustainability is not evident from the provided data.
What is the detailed breakdown of program, administrative, and fundraising expenses?
Without a detailed breakdown, it's challenging to fully evaluate spending efficiency beyond the 0% officer compensation. A clearer picture of how funds are allocated is needed.
Filing History
IRS 990 filing history for Development And Relief Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Development And Relief Foundation's revenue has declined by 21.5%, moving from $1.6M to $1.3M. Total assets increased by 78.9% over the same period, from $1.2M to $2.1M. Total functional expenses rose by 59.8%, from $1.2M to $1.9M. In its most recent filing year (2023), Development And Relief Foundation reported a deficit of $630K, with expenses exceeding revenue. The organization holds $2.8M in liabilities against $2.1M in assets (debt-to-asset ratio: 128.3%), resulting in net assets of $-606,196.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.3M | $1.9M | $2.1M | $2.8M | — | View 990 |
| 2022 | $4.0M | $2.3M | $2.8M | $2.8M | — | View 990 |
| 2021 | $2.2M | $2.8M | $1.1M | $2.8M | — | — |
| 2020 | $2.1M | $2.6M | $1.2M | $2.3M | — | View 990 |
| 2019 | $2.1M | $3.0M | $1.1M | $1.8M | — | View 990 |
| 2018 | $3.0M | $3.2M | $472K | $0 | — | View 990 |
| 2017 | $3.2M | $2.5M | $610K | $552 | — | View 990 |
| 2016 | $2.8M | $2.5M | $688K | $729K | — | View 990 |
| 2015 | $2.4M | $1.8M | $444K | $745K | — | View 990 |
| 2014 | $1.9M | $3.3M | $197K | $1.2M | — | View 990 |
| 2013 | $2.5M | $2.2M | $399K | $0 | — | View 990 |
| 2012 | $900K | $2.0M | $760K | $700K | — | View 990 |
| 2011 | $1.6M | $1.2M | $1.2M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.3M, expenses of $1.9M, and assets of $2.1M (revenue -68.1% year-over-year).
- 2022: Revenue of $4.0M, expenses of $2.3M, and assets of $2.8M (revenue +80.1% year-over-year).
- 2021: Revenue of $2.2M, expenses of $2.8M, and assets of $1.1M (revenue +3.8% year-over-year).
- 2020: Revenue of $2.1M, expenses of $2.6M, and assets of $1.2M (revenue -0.5% year-over-year).
- 2019: Revenue of $2.1M, expenses of $3.0M, and assets of $1.1M (revenue -28.8% year-over-year).
- 2018: Revenue of $3.0M, expenses of $3.2M, and assets of $472K (revenue -5.6% year-over-year).
- 2017: Revenue of $3.2M, expenses of $2.5M, and assets of $610K (revenue +15.3% year-over-year).
- 2016: Revenue of $2.8M, expenses of $2.5M, and assets of $688K (revenue +14.6% year-over-year).
- 2015: Revenue of $2.4M, expenses of $1.8M, and assets of $444K (revenue +26.2% year-over-year).
- 2014: Revenue of $1.9M, expenses of $3.3M, and assets of $197K (revenue -23.7% year-over-year).
- 2013: Revenue of $2.5M, expenses of $2.2M, and assets of $399K (revenue +178.9% year-over-year).
- 2012: Revenue of $900K, expenses of $2.0M, and assets of $760K (revenue -44.4% year-over-year).
- 2011: Revenue of $1.6M, expenses of $1.2M, and assets of $1.2M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Development And Relief Foundation:
Data Sources and Methodology
This transparency report for Development And Relief Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.