INCREMENTAL DEVELOPMENT ALLIANCE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: INCREMENTAL DEVELOPMENT ALLIANCE (EIN 47-5230165)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2026-01-13
IRS object ID: 202630149349301068
Schema version: 2024v5.1
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
Form 990
Schedule A
Schedule B
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-01-13T14:11:30+00:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	440160260	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Forvis Mazars LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 3667	AddressLine1Txt
City	Little Rock	CityNm
State Abbreviation	AR	StateAbbreviationCd
ZIP	722033667	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	475230165	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Incremental Development Alliance	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	INCR	BusinessNameControlTxt
Phone	4793054807	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	528 N College Ave Suite 3	AddressLine1Txt
City	Fayetteville	CityNm
State Abbreviation	AR	StateAbbreviationCd
ZIP	72701	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Allison Thrumond Quinlan	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	4793054807	PhoneNum
Signature	2026-01-14	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	WILLIAM S GREGORY	PreparerPersonNm
PTIN	P02211238	PTIN
Phone	5013721040	PhoneNum
Preparation	2026-01-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Allison Quinlan	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	528 N College Ave Suite 3	AddressLine1Txt
City	Fayetteville	CityNm
State Abbreviation	AR	StateAbbreviationCd
ZIP	72701	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$182,105	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	https://www.incrementaldevelopment.org/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2018	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	TO TRAIN AND EDUCATE INDIVIDUALS AND NONPROFITS TO BECOME REAL ESTATE DEVELOPERS OF SMALL BUILDINGS IN URBAN NEIGHBORHOODS AND COACH COMMUNITIES TO CREATE APPROPRIATE POLICIES AND PROGRAMS.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$4,948	PYContributionsGrantsAmt
CY Contributions Grants	$63,827	CYContributionsGrantsAmt
PY Program Service Revenue	$202,713	PYProgramServiceRevenueAmt
CY Program Service Revenue	$116,151	CYProgramServiceRevenueAmt
PY Investment Income	$20	PYInvestmentIncomeAmt
CY Investment Income	$146	CYInvestmentIncomeAmt
PY Other Revenue	$13,019	PYOtherRevenueAmt
CY Other Revenue	$1,981	CYOtherRevenueAmt
PY Total Revenue	$220,700	PYTotalRevenueAmt
CY Total Revenue	$182,105	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$248,813	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$161,929	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$160,737	PYOtherExpensesAmt
CY Other Expenses	$151,761	CYOtherExpensesAmt
PY Total Expenses	$409,550	PYTotalExpensesAmt
CY Total Expenses	$313,690	CYTotalExpensesAmt
PY Revenues Less Expenses	-$188,850	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$131,585	CYRevenuesLessExpensesAmt
Total Assets BOY	$54,067	TotalAssetsBOYAmt
Total Assets EOY	$185,756	TotalAssetsEOYAmt
Total Liabilities BOY	$221,974	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$501,979	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$167,907	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$316,223	NetAssetsOrFundBalancesEOYAmt
Mission	Incremental Development Alliance strives to remove barriers to individuals becoming developers in their own communities. We provide training on all aspects of building from plans, to permits, to finances. We also work with communities and city governments to improve zoning and codes that inhibit sustainable growth.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$196,952	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$116,151	RevenueAmt
Desc	WE PROVIDE TRAINING ON ALL ASPECTS OF BUILDING FROM PLANS, TO PERMITS, TO FINANCES. WE ALSO WORK WITH COMMUNITIES AND CITY GOVERNMENTS TO IMPROVE ZONING AND CODES THAT INHIBIT SUSTAINABLE GROWTH.	Desc
Total Program Service Expenses	$196,952	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (true)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (true)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Policies Reference Chapters	false	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Written Policy Or Procedure	false	WrittenPolicyOrProcedureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Allison Thrumond Quinlan	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4793054807	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	528 N College Ave	AddressLine1Txt
City	FAYETTEVILLE	CityNm
State Abbreviation	AR	StateAbbreviationCd
ZIP	72701	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Allison Thrumond Quinlan
Executive Director	20.0	0.0	Yes (X)	Yes (X)	$67,500	$0	$0
Jenifer Acosta
Secretary	5.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Marques King
Treasurer	5.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Ryan Terry
Chairman of the Board	5.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Elizabeth Ward Williams
Member	1.0	0.0	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$67,500	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FLINTLOCK LTD CO	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	528 N COLLEGE AVE	AddressLine1Txt
Address Line2	STE 3	AddressLine2Txt
City	FAYETTEVILLE	CityNm
State Abbreviation	AR	StateAbbreviationCd
ZIP	72701	ZIPCd

Field	Value	IRS element (for citing)
Services	REIMBURSMENTS	ServicesDesc
Compensation	$122,378	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$63,827	AllOtherContributionsAmt
Total Contributions	$63,827	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
WORKSHOPS	531390	$64,286	$64,286	$0	$0
TRAINING	531390	$35,112	$35,112	$0	$0
LECTURES/conferences	531390	$16,713	$16,713	$0	$0
BOOT CAMP	531390	$40	$40	$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	$116,151	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$146	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$146	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

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,981	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,981	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

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)
Other Revenue Total	$1,981	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$182,105	TotalRevenueColumnAmt
Related Or Exempt Func Income	$116,151	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$2,127	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$67,500	TotalAmt
Management And General	$67,500	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$94,429	TotalAmt
Program Services	$75,543	ProgramServicesAmt
Management And General	$18,886	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,059	TotalAmt
Program Services	$847	ProgramServicesAmt
Management And General	$212	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$42,692	TotalAmt
Program Services	$34,154	ProgramServicesAmt
Management And General	$8,538	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$8,197	TotalAmt
Program Services	$6,558	ProgramServicesAmt
Management And General	$1,639	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$40,893	TotalAmt
Program Services	$32,714	ProgramServicesAmt
Management And General	$8,179	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,550	TotalAmt
Program Services	$1,240	ProgramServicesAmt
Management And General	$310	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$22,965	TotalAmt
Program Services	$18,372	ProgramServicesAmt
Management And General	$4,593	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$12,750	TotalAmt
Program Services	$10,200	ProgramServicesAmt
Management And General	$2,550	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$794	TotalAmt
Program Services	$635	ProgramServicesAmt
Management And General	$159	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
EVENT EXPENSE	$18,875	$15,100	$3,775	$0
MISC EXPENSES	$1,986	$1,589	$397	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$313,690	TotalAmt
Program Services	$196,952	ProgramServicesAmt
Management And General	$116,738	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$34,013	BOYAmt
EOY	$19,368	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$117,125	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$13,925	BOYAmt
EOY	$49,263	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,129	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$0	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$0	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
EOY	$0	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

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$54,067	BOYAmt
EOY	$185,756	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$23,074	BOYAmt
EOY	$306,651	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$195,328	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$198,900	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$221,974	BOYAmt
EOY	$501,979	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	-$167,907	BOYAmt
EOY	-$316,223	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$167,907	BOYAmt
EOY	-$316,223	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$54,067	BOYAmt
EOY	$185,756	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$131,585	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$16,731	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	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	$71,303	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$39,302	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$39,523	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,948	CurrentTaxYearMinus1YearAmt
Current Tax Year	$63,827	CurrentTaxYearAmt
Total	$218,903	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$352,925	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$267,312	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$310,253	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$202,713	CurrentTaxYearMinus1YearAmt
Current Tax Year	$116,151	CurrentTaxYearAmt
Total	$1,249,354	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	$424,228	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$306,614	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$349,776	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$207,661	CurrentTaxYearMinus1YearAmt
Current Tax Year	$179,978	CurrentTaxYearAmt
Total	$1,468,257	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

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	$56,417	CurrentTaxYearAmt
Total	$56,417	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$31,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$56,000	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$31,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$56,417	CurrentTaxYearAmt
Total	$112,417	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$1,355,840	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$173	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$49	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$103	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20	CurrentTaxYearMinus1YearAmt
Current Tax Year	$146	CurrentTaxYearAmt
Total	$491	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 Minus4 Years	$173	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$49	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$103	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20	CurrentTaxYearMinus1YearAmt
Current Tax Year	$146	CurrentTaxYearAmt
Total	$491	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)
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	$13,019	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,981	CurrentTaxYearAmt
Total	$15,000	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$424,401	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$306,663	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$349,879	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$220,700	CurrentTaxYearMinus1YearAmt
Current Tax Year	$182,105	CurrentTaxYearAmt
Total	$1,483,748	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.91379	PublicSupportCY509Pct
Public Support PY509	1.0	PublicSupportPY509Pct
Investment Income CY	0	InvestmentIncomeCYPct
Investment Income PY	0.0	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule A, Part III, Line 12 Other Income	FormAndLineReferenceDesc
Explanation	DESCRIPTION - OTHER REVENUE, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 13019.0, COLUMN E - 1981.0, COLUMN F - 15000.0;	ExplanationTxt

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 L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FLINTLOCK LTD CO	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	FLINTLOCK LTD, CO IS OWNED BY THE EXCUTIVE director OF Incremental Development Alliance	RelationshipDescriptionTxt
Transaction	$67,500	TransactionAmt
Transaction	Management Fees	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 11b Review of form 990 by governing body	FORM 990 IS REVIEWED AND SIGNED BY THE EXCUTIVE DIRECTOR.
Form 990, Part VI, Line 12c Conflict of interest policy	THE ORGANIZATION'S BYLAWS ESTABLISH CLEAR PROCEDURES FOR MANAGING CONFLICTS OF INTEREST AT THE BOARD LEVEL. ALL DIRECTORS ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT TO PROACTIVELY IDENTIFY POTENTIAL ISSUES. IF A DIRECTOR HAS A FINANCIAL, PERSONAL, OR OFFICIAL INTEREST-OR EVEN THE APPEARANCE OF A CONFLICT-IN ANY MATTER BEFORE THE BOARD, THEY MUST VOLUNTARILY EXCUSE THEMSELVES, VACATE THEIR SEAT DURING DISCUSSIONS, AND REFRAIN FROM VOTING ON THAT ITEM. THESE MEASURES ENSURE IMPARTIALITY IN DECISION-MAKING AND ARE GOVERNED BY THE BOARD'S ADOPTED CONFLICT OF INTEREST POLICY, WHICH PROVIDES OVERSIGHT AND ENFORCES ETHICAL STANDARDS IN HANDLING SUCH SITUATIONS.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	THE EXECUTIVE DIRECTOR IS PAID BY FLINTLOCK LTD CO. AND THE ORGANIZATION REIMBURSES THEM FOR THE EXECUTIVE DIRECTORS SERVICES. FLINTLOCK INVOICES THE ORGANIZATION A FLAT AMOUNT EACH MONTH, AND THIS AMOUNT IS APPROVED BY THE BOARD OF DIRECTORS.
Form 990, Part VI, Line 19 Required documents available to the public	THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
Form 990, Part VII, Section A	ALL OF THE EMPLOYEES OF THE ORGANIZATION ARE EMPLOYED BY FLINTLOCK LTD, CO. AND INCREMENTAL DEVELOPMENT ALLIANCE INC. REIMBURSES THEM FOR THE SALARIES. THE SALARIES AND OFFICER COMPENSATION SHOWN ON THE STATEMENT OF FUNCTIONAL EXPENSES IS THIS REIMBURSEMENT.
Form 990, Part IX, Line 11g Other Fees	OTHER PROFESSIONAL SERVICES - Total Expense: 9528, Program Service Expense: 7622, Management and General Expenses: 1906, Fundraising Expenses: 0; Contracted faculty labor - Total Expense: 33164, Program Service Expense: 26532, Management and General Expenses: 6632, Fundraising Expenses: 0;
RETURN DUE DATE	THIS RETURN IS SUBJECT TO A DISASTER RELIEF EXTENSION. THE RETURN'S UPDATED DUE DATE IS NOVEMBER 3RD, 2025. DISASTER RELIEF CODE: IR-2025-49
Request for abatement of penalties	Our organization experienced a significant change in management during the filing period, which disrupted normal operations and compliance processes. Key personnel responsible for tax filings departed unexpectedly, and new leadership required time to familiarize themselves with reporting obligations. This unforeseen transition made it impossible to file Form 990 on time despite our good-faith efforts. Under IRS guidelines, reasonable cause exists when an organization exercises ordinary business care and prudence but is unable to comply due to circumstances beyond its control. As soon as the new management became aware of the missed deadline, we acted promptly to complete and submit the return and have implemented stronger internal controls to prevent recurrence. We respectfully request abatement of penalties, as the delay was due to reasonable cause and not willful neglect.