Civic Intelligence

Arkansas Land and Community

EIN 46-5022032 • 501(c)3 • Brinkley, AR

Profile

Provide housing, youth, and resource conservation, and community and econcomic development programs.

484 Floyd Brown RoadBrinkley, AR 72021
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

2.44x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.51x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

94th percentile

122%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-4.3%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$177,113

Up $97,295 (+122%) from 2023

Liabilities

Up

$431,592

Up $182,831 (+73%) from 2023

Net Assets

Down

-$254,479

Down $85,536 (-51%) from 2023

Revenue

Down

$846,256

Down $37,865 (-4.3%) from 2023

Expenses

Up

$931,792

Up $85,393 (+10%) from 2023

Net Income

Down

-$85,536

Down $123,258 (-327%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200K-$400KAssets 2015: $89,890Liabilities 2015: $110,751Net Assets 2015: -$20,8612015Assets 2016: $76,729Liabilities 2016: $12,554Net Assets 2016: $64,1752016Assets 2017: $107,886Liabilities 2017: $296,737Net Assets 2017: -$188,8512017Assets 2018: $55,338Liabilities 2018: $300,948Net Assets 2018: -$245,6102018Assets 2019: $43,377Liabilities 2019: $248,771Net Assets 2019: -$205,3942019Assets 2020: $118,825Liabilities 2020: $248,771Net Assets 2020: -$129,9462020Assets 2021: $57,778Liabilities 2021: $248,761Net Assets 2021: -$190,9832021Assets 2022: $42,096Liabilities 2022: $248,761Net Assets 2022: -$206,6652022Assets 2023: $79,818Liabilities 2023: $248,761Net Assets 2023: -$168,9432023Assets 2024: $177,113Liabilities 2024: $431,592Net Assets 2024: -$254,4792024

Highlighted filing

2024

Assets$177,113
Liabilities$431,592
Net Assets-$254,479

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2015: $324,882Expenses 2015: $369,070Net Income 2015: -$44,1882015Revenue 2016: $486,101Expenses 2016: $401,065Net Income 2016: $85,0362016Revenue 2017: $477,948Expenses 2017: $612,106Net Income 2017: -$134,1582017Revenue 2018: $588,519Expenses 2018: $645,278Net Income 2018: -$56,7592018Revenue 2019: $664,679Expenses 2019: $624,463Net Income 2019: $40,2162019Revenue 2020: $640,581Expenses 2020: $565,133Net Income 2020: $75,4482020Revenue 2021: $489,761Expenses 2021: $550,798Net Income 2021: -$61,0372021Revenue 2022: $587,873Expenses 2022: $603,555Net Income 2022: -$15,6822022Revenue 2023: $884,121Expenses 2023: $846,399Net Income 2023: $37,7222023Revenue 2024: $846,256Expenses 2024: $931,792Net Income 2024: -$85,5362024

Highlighted filing

2024

Revenue$846,256
Expenses$931,792
Net Income-$85,536

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 10, 2025
Return Version
2023v6.0
Gross Receipts
$846,256
Mission and Program Overview

Mission

Provide housing, youth, and resource conservation, and community and econcomic development programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net-$105,311-
Cash and Non-Interest-Bearing Accounts$79,818$71,802▼ $8,016
Total Assets$79,818$177,113▲ $97,295
Liabilities
Grants Payable$248,761$376,592▲ $127,831
Other Liabilities-$55,000-
Total Liabilities$248,761$431,592▲ $182,831
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-168,943$-254,479▼ $85,536
Total Net Assets Fund Balance$-168,943$-254,479▼ $85,536
Total Liabilities and Net Assets / Fund Balance$79,818$177,113▲ $97,295
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian CorneliusChairman
Berlin JonesDirector
Burthel ThomasDirector
Corey FarmerDirector
Curtis TateDirector
Darrin DavisDirector
Evette BrowningDirector
Harrison LockeDirector
James LoweryDirector
Julius HandcockDirector
Linda WilsonDirector
Mary BoneDirector
Roger SmithDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$771,479
Program Service Revenue
$74,727
Investment Income
$50
Other Revenue
$0
All Other Contributions
$1,000
Change in Net Assets
$-85,536

Audited Revenue Reconciliation

Revenue per Audited Statements
$846,256
Total Revenue per Audited Statements
$846,256
Total Revenue per Form 990
$846,256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$646,863
Other Expenses$284,929
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$593,061--$593,061
Payroll Taxes$53,802--$53,802
Travel$42,881--$42,881
Occupancy$41,832--$41,832
Office Expenses$29,368--$29,368
Insurance$16,683--$16,683
All Other Expenses$16,666--$16,666
Other Expenses$12,349--$12,349
Fees for Services Accounting$600--$600
Total Functional Expenses$931,792$0$0$931,792

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$931,792
Total Expenses per Audited Statements$931,792
Total Expenses per Form 990$931,792
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
Payable to Calvin King$55,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Reviewed by finance director and executive director

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Arkansas Land and Community
EIN
46-5022032
Phone
8707341140
Address
484 FLOYD BROWN ROAD, BRINKLEY, AR 72021

Signing Officer

Name
Calvin R King
Title
Executive Director
Phone
8707341140
Signed
2025-08-10

Organization Details

Principal Officer
Brian Cornelius
Formed
2014
Voting Board Members
14
Independent Board Members
14
Employees
26

Preparer

Firm
Meyer & Ward Cpas Pa
Address
PO BOX 1045 - 723 S FALLS BLVD ST, WYNNE, AR 72396
Preparer
Hoda D Ward CPA
Phone
8702387971
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-168943
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-254479
IRS990/TotalProgramServiceExpensesAmt0931792
IRS990/TotalProgramServiceRevenueAmt074727
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt074777
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0846256
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt079818
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0177113
IRS990/TravelGrp/ProgramServicesAmt042881
IRS990/TravelGrp/TotalAmt042881
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 743
IRS990/USAddress/CityNm0BRINKLEY
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072021
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CALVIN R KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08707341140
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARKANSAS LAND AND COMMUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEVELOPMENT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0ARKA
ReturnHeader/Filer/EIN0465022032
ReturnHeader/Filer/PhoneNum08707341140
ReturnHeader/Filer/USAddress/AddressLine1Txt0484 FLOYD BROWN ROAD
ReturnHeader/Filer/USAddress/CityNm0BRINKLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072021
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710810734
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MEYER & WARD CPAS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1045 - 723 S FALLS BLVD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WYNNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072396
ReturnHeader/PreparerPersonGrp/PhoneNum08702387971
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HODA D WARD CPA
ReturnHeader/ReturnTs02025-08-15T10:21:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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