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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 42-1314559

BIRMINGHAM DEVELOPMENT CORPORATION

Tax-exempt · WEST LIBERTY, IA 52776

Financials

$82K$80K2023$83K$79K2024$108K$99K2025
Revenue Expenses · by fiscal year end
Financials of BIRMINGHAM DEVELOPMENT CORPORATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$107,849$98,818$9,031$279,079$197,204$81,875
December 31, 2024990-EZ$82,970$79,344$3,626$273,103$200,259$72,844
December 31, 2023990-EZ$81,665$79,573$2,092$278,652$209,434$69,218
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$107,849
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Occupancy
$98,818
Program services (functional)
$98,818

Balance sheet and other

Total assets, start of year
$273,103
Total assets, end of year
$279,079
Total liabilities, end of year
$197,204
Net assets, end of year
$81,875
Cash, savings and investments
$37,444
Land and buildings
$241,635
Gross receipts
$107,849

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Dennis ToppingPresident2$0
Kathy MorrisTreasurer2$0
Jeanine ThurstonExecutive Director4$0
Bill BoleyDirector2$0
Wes GreenfieldDirector1$0
Jim MathiasDirector1$0
Staci UnkrichDirector1$0
990-EZ for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
Terry MeadePresident2$0
Dennis ToppingVice-President1$0
Kathy MorrisTreasurer1$0
Jeanine ThurstonExecutive Director5$0
Bill BoleyDirector1$0
Wes GreenfieldDirector1$0
Jim MathiasDirector1$0
Staci UnkrichDirector1$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
TERRY MEADEPRESIDENT0$0
BILL BOLEYMEMBER0$0
KATHY MORRISMEMBER0$0
DENNIS TOPPINGMEMBER0$0

Address and contacts

Address (IRS master file)
PO BOX 123, WEST LIBERTY, IA 52776-0123
Signed the 990-EZ
Jeanine Thurston, Executive Director
Phone
(319) 627-2626

Mission

Provide 16 units of affordable housing to low to moderate income individuals.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Birmingham Development Corporation owns 2 apartment complexes that were built to provide housing for low to moderate income individuals. Rent is on a sliding fee scale.
    Expenses $98,818

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for BIRMINGHAM DEVELOPMENT CORPORATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
42-1314559
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
1989
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$279,079
Income (IRS master file)
$107,849

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$107,849$98,818$279,079XML
990-EZDecember 2024$82,970$79,344$273,103IRS
990-EZDecember 2023$81,665$79,573$278,652XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-1314559).

Questions about BIRMINGHAM DEVELOPMENT CORPORATION

What is the EIN of BIRMINGHAM DEVELOPMENT CORPORATION?
The employer identification number (EIN) of BIRMINGHAM DEVELOPMENT CORPORATION is 42-1314559.
Is BIRMINGHAM DEVELOPMENT CORPORATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1989.
Are donations to BIRMINGHAM DEVELOPMENT CORPORATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does BIRMINGHAM DEVELOPMENT CORPORATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of BIRMINGHAM DEVELOPMENT CORPORATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BIRMINGHAM DEVELOPMENT CORPORATION last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of BIRMINGHAM DEVELOPMENT CORPORATION?
The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does BIRMINGHAM DEVELOPMENT CORPORATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $107,849, expenses of $98,818 and total assets of $279,079 at year end.

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