Civic Intelligence

Harold Court

990 • Fiscal year 2018 • EIN 45-4616350

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 10, 2018

3920 Woodland Heights RoadLittle Rock, AR 72212

(501) 227-3600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

60th percentile

0.16x

Higher debt load relative to revenue than 60% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

6th percentile

-51%

Higher net margin than 6% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

35th percentile

-2.4%

Faster asset growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-0.5%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,829,241

Down $45,600 (-2.4%) from 2017

Net Assets

Down

$1,814,143

Down $48,811 (-2.6%) from 2017

Liabilities

Up

$15,098

Up $3,211 (+27%) from 2017

Revenue

Down

$94,932

Down $503 (-0.5%) from 2017

Expenses

Up

$143,743

Up $10,861 (+8.2%) from 2017

Net Income

Down

-$48,811

Down $11,364 (-30%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2015: $2,257,777Liabilities 2015: $334,076Net Assets 2015: $1,923,7012015Assets 2016: $1,908,037Liabilities 2016: $7,636Net Assets 2016: $1,900,4012016Assets 2017: $1,874,841Liabilities 2017: $11,887Net Assets 2017: $1,862,9542017Assets 2018: $1,829,241Liabilities 2018: $15,098Net Assets 2018: $1,814,1432018Assets 2019: $1,790,421Liabilities 2019: $44,708Net Assets 2019: $1,745,7132019Assets 2020: $1,772,817Liabilities 2020: $87,299Net Assets 2020: $1,685,5182020Assets 2021: $1,726,339Liabilities 2021: $95,211Net Assets 2021: $1,631,1282021Assets 2022: $1,686,279Liabilities 2022: $78,869Net Assets 2022: $1,607,4102022Assets 2023: $1,649,243Liabilities 2023: $75,098Net Assets 2023: $1,574,1452023Assets 2024: $1,610,108Liabilities 2024: $63,559Net Assets 2024: $1,546,5492024Assets 2025: $1,568,350Liabilities 2025: $45,057Net Assets 2025: $1,523,2932025

Highlighted filing

2018

Assets$1,829,241
Liabilities$15,098
Net Assets$1,814,143

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2015: $1,940,849Expenses 2015: $17,148Net Income 2015: $1,923,7012015Revenue 2016: $109,053Expenses 2016: $132,353Net Income 2016: -$23,3002016Revenue 2017: $95,435Expenses 2017: $132,882Net Income 2017: -$37,4472017Revenue 2018: $94,932Expenses 2018: $143,743Net Income 2018: -$48,8112018Revenue 2019: $95,625Expenses 2019: $164,055Net Income 2019: -$68,4302019Revenue 2020: $98,043Expenses 2020: $158,238Net Income 2020: -$60,1952020Revenue 2021: $100,392Expenses 2021: $154,782Net Income 2021: -$54,3902021Revenue 2022: $128,174Expenses 2022: $151,892Net Income 2022: -$23,7182022Revenue 2023: $141,088Expenses 2023: $174,353Net Income 2023: -$33,2652023Revenue 2024: $128,192Expenses 2024: $155,788Net Income 2024: -$27,5962024Revenue 2025: $136,757Expenses 2025: $160,013Net Income 2025: -$23,2562025

Highlighted filing

2018

Revenue$94,932
Expenses$143,743
Net Income-$48,811
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 10, 2018
Return Version
2017v2.3
Gross Receipts
$94,932
Mission and Program Overview

Mission

To provide housing to low income persons with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,800,621$1,754,399▼ $46,222
Savings and Temporary Cash Investments$65,084$72,267▲ $7,183
Cash and Non-Interest-Bearing Accounts$8,097$2,574▼ $5,523
Prepaid Expenses and Deferred Charges$651$0▼ $651
Accounts Receivable$388$1▼ $387
Total Assets$1,874,841$1,829,241▼ $45,600
Liabilities
Accounts Payable and Accrued Expenses$11,179$7,733▼ $3,446
Other Liabilities$708$7,365▲ $6,657
Total Liabilities$11,887$15,098▲ $3,211
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,589,000$1,589,000→ $0
Unrestricted Net Assets$273,954$225,143▼ $48,811
Total Net Assets Fund Balance$1,862,954$1,814,143▼ $48,811
Total Liabilities and Net Assets / Fund Balance$1,874,841$1,829,241▼ $45,600

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,576,626$132,083$1,708,709
Land$161,500-$161,500
Equipment$16,273$9,997$26,270
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chris JohnsonBoard Member
George ColeBoard Member
James HuntBoard Member
Jay HeflinBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$93,068
Investment Income
$162
Other Revenue
$1,702
Change in Net Assets
$-48,811

Audited Revenue Reconciliation

Revenue per Audited Statements
$94,932
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$94,932
Total Revenue per Form 990
$94,932
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,459
Salaries, Compensation, and Employee Benefits$31,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$46,222--$46,222
Occupancy$29,189--$29,189
Other Salaries and Wages$26,745--$26,745
Fees for Services Accounting-$13,750-$13,750
Office Expenses-$9,177-$9,177
Fees for Services Management-$7,463-$7,463
Insurance$6,478--$6,478
Other Employee Benefits$2,602--$2,602
Payroll Taxes$1,937--$1,937
Travel$169--$169
Conferences and Meetings$11--$11
Total Functional Expenses$113,353$30,390$0$143,743

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$143,743
Total Expenses per Audited Statements$143,743
Total Expenses per Form 990$143,743
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Easter Seals Arkansas$7,365
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

The Form 990 is reviewed by the Chief Operating Officer of Easter Seals Arkansas prior to being filed. The Form 990 and annual audit are then reviewed by the Audit Committee of the Board of Directors of Easter Seals Arkansas and discussed with the audit firm. A report is then made by the Audit Committee to the Board of Directors.

Form 990, Part VI, Section C, line 19

All organizational and financial documents are available upon request at the Organization's offices located at 3920 Woodland Heights Road, Little Rock, AR 72212.

Filing and Contact Details

Filer

Filer Name
Harold Court
EIN
45-4616350
Phone
5012273600
Address
3920 Woodland Heights Road, Little Rock, AR 72212

Signing Officer

Name
Stephanie Smith
Title
Chief Operating Officer
Phone
5012273662
Signed
2018-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Smith
Formed
2012
Legal Domicile
Ar
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Landmark PLC CPAs
Address
201 E Markham Suite 500, Little Rock, AR 72201
Preparer
Randy L Milligan
Phone
5013752025
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Accounting standards require the Project to evaluate its tax positions and recognize a tax liability (or asset) if the Project has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management of the Project has analyzed the Project's tax positions and has concluded that as of June 30, 2018 and 2017, there are no uncertain positions taken or expected to be taken that would require the recognition of a liability (or asset) or disclosure in the financial statements. The Project may be subject to audit by the Internal Revenue Service; however there are currently no audits for any tax periods in progress.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting standards require the Project to evaluate its tax positions and recognize a tax liability (or asset) if the Project has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management of the Project has analyzed the Project's tax positions and has concluded that as of June 30, 2018 and 2017, there are no uncertain positions taken or expected to be taken that would require the recognition of a liability (or asset) or disclosure in the financial statements. The Project may be subject to audit by the Internal Revenue Service; however there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01754399
IRS990ScheduleD/TotalExpensesPerForm990Amt0143743
IRS990ScheduleD/TotalLiabilityAmt07365
IRS990ScheduleD/TotalRevenuePerForm990Amt094932
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt094932
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0143743
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the Chief Operating Officer of Easter Seals Arkansas prior to being filed. The Form 990 and annual audit are then reviewed by the Audit Committee of the Board of Directors of Easter Seals Arkansas and discussed with the audit firm. A report is then made by the Audit Committee to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All organizational and financial documents are available upon request at the Organization's offices located at 3920 Woodland Heights Road, Little Rock, AR 72212.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Easter Seals Arkansas
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Easter Seals Arkansas Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Armistead Village Apartments
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3Charlotte Gardens
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4Wilson Court II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0710123680
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1710547043
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2710840868
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3830354527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4320188570
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Providing services to children and adults with disabilities.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Supporting the operations of Easter Seals Arkansas.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2Providing low income housing for adults with disabilities.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3Providing low income housing for adults with disabilities.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4Providing low income housing for adults with disabilities.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Public - 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1Support Org - Type I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2Public - 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt3Public - 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt4Public - 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03920 Woodland Heights Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt13920 Woodland Heights Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt23920 Woodland Heights Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt33920 Woodland Heights Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt43920 Woodland Heights Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Little Rock
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Little Rock
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2Little Rock
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3Little Rock
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4Little Rock
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd072212
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd172212
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd272212
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd372212
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd472212
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01589000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01589000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01874841
IRS990/TotalAssetsEOYAmt01829241
IRS990/TotalAssetsGrp/BOYAmt01874841
IRS990/TotalAssetsGrp/EOYAmt01829241
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030390
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0113353
IRS990/TotalFunctionalExpensesGrp/TotalAmt0143743
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011887
IRS990/TotalLiabilitiesEOYAmt015098
IRS990/TotalLiabilitiesGrp/BOYAmt011887
IRS990/TotalLiabilitiesGrp/EOYAmt015098
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01862954
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01814143
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0113353
IRS990/TotalProgramServiceRevenueAmt093068
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0162
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt094770
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt094932
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

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