National Center For Resource Development

  • Lost City, WV
  • Tax exemption issued: Oct. 2017
  • EIN: 82-3074282

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Community Improvement, Capacity Building / Management & Technical Assistance (NTEE)

Donations to this organization are tax deductible.

Details

According to its Dec. 2025 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Organizations with gross receipts of less than $50,000 can file the form 990-N postcard filing, which doesn’t include financial details. All Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2025

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$262,319
Expenses
$214,072
Net Income
$48,247
Net Assets
$349,943
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $262,319
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $349,943
Total Liabilities $0
Net Assets $349,943
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Tina Metzer (Vice President) $100,040 $0 $0
Joe Kapp (President) $97,040 $0 $0
Joseph Kolb (Board Member) $0 $0 $0
Chris Wood (Board President) $0 $0 $0
Renee Daley (Secretary) $0 $0 $0
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Document Links

990
Filed on Sept. 11, 2026

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$246,366
Expenses
$214,551
Net Income
$31,815
Net Assets
$301,696
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $246,366
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $301,696
Total Liabilities $0
Net Assets $301,696
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Tina Metzer (Vice President) $90,040 $0 $0
Joe Kapp (President) $90,040 $0 $0
Joseph Kolb (Board Member) $0 $0 $0
Chris Wood (Board President) $0 $0 $0
Renee Daley (Secretary) $0 $0 $0
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Document Links

990
Filed on Nov. 3, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$246,778
Expenses
$218,096
Net Income
$28,682
Net Assets
$269,881
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $246,478
99.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $300
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $269,881
Total Liabilities $0
Net Assets $269,881
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Joseph Kolb (Board Member) $0 $0 $0
Joe Kapp (President) $0 $0 $0
Renee Daley (Secretary) $0 $0 $0
Chris Wood (Board President) $0 $0 $0
Tina Metzer (Vice President) $0 $0 $0
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Document Links

990
Filed on Aug. 26, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$185,713
Expenses
$258,841
Net Income
-$73,128
Net Assets
$241,199
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $185,713
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $296,189
Total Liabilities $54,990
Net Assets $241,199
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Joe Kapp (Executive Director) $0 $0 $0
Renee Daley (Secretary) $0 $0 $0
Tina Metzer (Vice President) $0 $0 $0
Chris Wood (President) $0 $0 $0
Joseph Kolb (Vice President) $0 $0 $0
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Document Links

990
Filed on Nov. 6, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$194,640
Expenses
$155,945
Net Income
$38,695
Net Assets
$314,327
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $194,640
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $357,027
Total Liabilities $42,700
Net Assets $314,327
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Tina Metzer (Vice President) $64,163 $0 $0
Joe Kapp (Executive Director) $58,496 $0 $0
Renee Daley (Secretary) $0 $0 $0
Joseph Kolb (Vice President) $0 $0 $0
Chris Wood (President) $0 $0 $0
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Document Links

990
Filed on Nov. 1, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$167,199
Expenses
$156,777
Net Income
$10,422
Net Assets
$275,632
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $167,199
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $275,632
Total Liabilities $0
Net Assets $275,632
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Tina Metzer (Vice President) $73,496 $0 $0
Joe Kapp (Executive Director) $72,496 $0 $0
Renee Daley (Secretary) $0 $0 $0
Joseph Kolb (Vice President) $0 $0 $0
Chris Wood (President) $0 $0 $0
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Document Links

990
Filed on Oct. 28, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$326,063
Expenses
$143,962
Net Income
$182,101
Net Assets
$265,210
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $326,063
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $265,210
Total Liabilities $0
Net Assets $265,210
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Tina Metzer (Vice President) $65,246 $0 $0
Joe Kapp (Executive Director) $64,246 $0 $0
Renee Daley (Director) $0 $0 $0
Chris Wood (President) $0 $0 $0
Joseph Kolb (Vice President) $0 $0 $0
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Document Links

990
Filed on Nov. 13, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$94,188
Expenses
$11,114
Net Income
$83,074
Net Assets
$83,109
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $94,188
100%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $83,109
Total Liabilities $0
Net Assets $83,109

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2017

Gross receipts
Less than $50,000

Postcard filings do not ask for a specific revenue amount and provide no additional financial details.

Document Links

990-N

Postcard filing for an organization with gross receipts less than $50,000. These filings do not generate a downloadable form.

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains financial information from tax returns processed by the IRS since the 2012 calendar years, as well as data extracted from digital filings. IRS summary data also includes limited older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits for nonprofit organizations that spent $750,000 or more in federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Most organizations that have been recognized as tax exempt by the IRS have to file the Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file the Form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard," which does not contain financial details. Churches are not required to file Form 990.

Nonprofit Explorer has organizations that are claiming tax exemption in any of the 27 subsections of the 501(c) section of the tax code. Taxable trusts and private foundations that are required to file a form 990PF are also included.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes Employer Identification Numbers and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

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