﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-31T13:59:04-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>832866790</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KILGORE BROWN &amp; BRITTAIN LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>311 SOWELL ST</AddressLine1Txt>
        <CityNm>BREWTON</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>36426</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>581946928</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ESCAMBIA COUNTY INDUSTRIAL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>DEVELOPMENT AUTHORITY</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ESCA</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>P O BOX 1266</AddressLine1Txt>
        <CityNm>ATMORE</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>36504</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JESS NICHOLAS</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <SignatureDt>2024-06-27</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>VANCE KILGORE</PreparerPersonNm>
      <PTIN>P00535333</PTIN>
      <PhoneNum>2518673801</PhoneNum>
      <PreparationDt>2025-06-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>184674</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>184536</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>138</InvestmentIncomeAmt>
      <TotalRevenueAmt>184674</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>108575</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>3591</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>8032</OtherExpensesTotalAmt>
      <TotalExpensesAmt>120198</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>64476</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>65978</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>130454</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>59049</BOYAmt>
        <EOYAmt>118525</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>3000</BOYAmt>
        <EOYAmt>3000</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>5000</BOYAmt>
        <EOYAmt>10000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>67049</BOYAmt>
        <EOYAmt>131525</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1071</BOYAmt>
        <EOYAmt>1071</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>65978</BOYAmt>
        <EOYAmt>130454</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ESCAMBIA COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY WORKS TO INCREASE ECONOMIC OPPORTUNITIES FOR THOSE BUSINESSES AND INDIVIDUALS LOOKING TO LOCATE, RELOCATE OR GROW IN ESCAMBIA COUNTY, ALABAMA. THE AUTHORITY ASSISTS EXISTING INDUSTRIES WITH EXPANSION AND RETENTION, PROMOTES AND MARKETS ESCAMBIA COUNTY AS AN IDEAL COMMUNITY FOR FAMILIES, BUSINESSES AND INDUSTRIES TO LOCATE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ESCAMBIA COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY WORKS TO INCREASE ECONOMIC OPPORTUNITIES FOR THOSE BUSINESSES AND INDIVIDUALS LOOKING TO LOCATE, RELOCATE OR GROW IN ESCAMBIA COUNTY, ALABAMA. THE AUTHORITY ASSISTS EXISTING INDUSTRIES WITH EXPANSION AND RETENTION, PROMOTES AND MARKETS ESCAMBIA COUNTY AS AN IDEAL COMMUNITY FOR FAMILIES, BUSINESSES AND INDUSTRIES TO LOCATE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>120198</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>120198</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESS NICHOLAS</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICK WILSON</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE THOMAS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JR JONES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID BLAIR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VINCE JOHNSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALEX JONES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KENNY SMITH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROB FAIRCLOTH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HARRY CECIL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE LAYTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>THE ORGANIZATION</PersonNm>
        <USAddress>
          <AddressLine1Txt>P O BOX 1266</AddressLine1Txt>
          <CityNm>ATMORE</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>36502</ZIPCd>
        </USAddress>
        <PhoneNum>2515641610</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 300 CONFERENCES 2,539 MEETINGS 716 INSURANCE 3,177 BANK SERVICE CHARGES 197 CLEANING 130 TELEPHONE 105 MEMBERSHIP FEES 300 MEALS 380 RENT 188 TOTAL 8,032</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 5,000 10,000 PROPERTY AND EQUIPMENT 112,408 112,408 LESS ACCUMULATED DEPRECIATION 112,408 112,408 TOTAL 5,000 10,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSE 1,071 1,071</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ESCAMBIA COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY WORKS TO INCREASE ECONOMIC OPPORTUNITIES FOR THOSE BUSINESSES AND INDIVIDUALS LOOKING TO LOCATE, RELOCATE OR GROW IN ESCAMBIA COUNTY, ALABAMA. THE AUTHORITY ASSISTS EXISTING INDUSTRIES WITH EXPANSION AND RETENTION, PROMOTES AND MARKETS ESCAMBIA COUNTY AS AN IDEAL COMMUNITY FOR FAMILIES, BUSINESSES AND INDUSTRIES TO LOCATE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ESCAMBIA COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY WORKS TO INCREASE ECONOMIC OPPORTUNITIES FOR THOSE BUSINESSES AND INDIVIDUALS LOOKING TO LOCATE, RELOCATE OR GROW IN ESCAMBIA COUNTY, ALABAMA. THE AUTHORITY ASSISTS EXISTING INDUSTRIES WITH EXPANSION AND RETENTION, PROMOTES AND MARKETS ESCAMBIA COUNTY AS AN IDEAL COMMUNITY FOR FAMILIES, BUSINESSES AND INDUSTRIES TO LOCATE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>