Civic Intelligence

2301 Sumo Inc

EIN 47-1848105 • 501(c)7 • Russellville, AR

Profile

Operate a social club in which alcoholic beverages are sold in a dining environment.

2300 E Parkway DriveRussellville, AR 72802

www.sumorussellville.com

Siviq Scores

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

Liabilities / Assets

86th percentile

0.51x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

50th percentile

2.3%

Faster asset growth than 50% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$663,480

Down $877 (-0.1%) from 2023

Liabilities

Flat

$337,093

Flat from 2023

Net Assets

Down

$326,387

Down $877 (-0.3%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $930,253 (-100%) from 2023

Expenses

Down

$877

Down $830,090 (-100%) from 2023

Net Income

Down

-$877

Down $100,163 (-101%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$1.0M$500K$0-$500KAssets 2017: $342,262Liabilities 2017: $384,606Net Assets 2017: -$42,3442017Assets 2018: $345,600Liabilities 2018: $438,680Net Assets 2018: -$93,0802018Assets 2019: $310,685Liabilities 2019: $466,375Net Assets 2019: -$155,6902019Assets 2020: $427,156Liabilities 2020: $609,193Net Assets 2020: -$182,0372020Assets 2021: $694,282Liabilities 2021: $770,344Net Assets 2021: -$76,0622021Assets 2022: $634,254Liabilities 2022: $470,945Net Assets 2022: $163,3092022Assets 2023: $664,357Liabilities 2023: $337,093Net Assets 2023: $327,2642023Assets 2024: $663,480Liabilities 2024: $337,093Net Assets 2024: $326,3872024

Highlighted filing

2024

Assets$663,480
Liabilities$337,093
Net Assets$326,387
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $563,427Expenses 2017: $562,279Net Income 2017: $1,1482017Revenue 2018: $555,040Expenses 2018: $597,895Net Income 2018: -$42,8552018Revenue 2019: $518,267Expenses 2019: $571,668Net Income 2019: -$53,4012019Revenue 2020: $542,059Expenses 2020: $558,733Net Income 2020: -$16,6742020Revenue 2021: $973,548Expenses 2021: $1,007,854Net Income 2021: -$34,3062021Revenue 2022: $1,098,099Expenses 2022: $1,051,661Net Income 2022: $46,4382022Revenue 2023: $930,253Expenses 2023: $830,967Net Income 2023: $99,2862023Revenue 2024: $0Expenses 2024: $877Net Income 2024: -$8772024

Highlighted filing

2024

Revenue$0
Expenses$877
Net Income-$877
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$663,480
Liabilities
$337,093
Net assets
$326,387
Revenue
$0
Expenses
$877
Net income
-$877
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.34$0.33$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.66$0.34$0.33$0.93$0.83$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.47$0.16$1.10$1.05$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.77$0.08$0.97$1.01$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.61$0.18$0.54$0.56$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.31$0.47$0.16$0.52$0.57$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.35$0.44$0.09$0.56$0.60$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.38$0.04$0.56$0.56$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 20, 2025
Return Version
2024v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

Operate a social club in which alcoholic beverages are sold in a dining environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$428,558$428,558→ $0
Cash and Non-Interest-Bearing Accounts$235,799$234,922▼ $877
Total Assets$664,357$663,480▼ $877
Liabilities
Other Liabilities$318,428$318,428→ $0
Accounts Payable and Accrued Expenses$18,665$18,665→ $0
Total Liabilities$337,093$337,093→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$327,264$326,387▼ $877
Total Net Assets Fund Balance$327,264$326,387▼ $877
Total Liabilities and Net Assets / Fund Balance$664,357$663,480▼ $877
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Zhong H YangPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses---$877
Total Functional Expenses$0$0$0$877
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
N/p - Guo$227,428
N/p - J&c Northern$65,000
A/p - Fuji Conway$9,000
A/p - Wei Guo$8,500
A/p - Lan Rong Guo$8,500
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 board in a regularly called meeting.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
2301 Sumo Inc
EIN
47-1848105
Phone
8708978683
Address
2300 E PARKWAY DRIVE, RUSSELLVILLE, AR 72802
Doing Business As
Sumo of Russellville

Signing Officer

Name
Zhong H Yang
Title
President
Phone
4798808855
Signed
2025-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zhong H Yang
Formed
2014
Legal Domicile
Ar
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
THOMAS SPEIGHT & NOBLE CPA'S
Address
PO BOX 17167, JONESBORO, AR 72403-6721
Preparer
Jeff L Wicker CPA
Phone
8709325858
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Operate a social club in which alcoholic beverages are sold in a dining environment.”

Raw XML Appendix221 raw XML fields

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

Path#Value
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IRS990/BooksInCareOfDetail/PersonNm0MICHELLE YANG
IRS990/BooksInCareOfDetail/PhoneNum08708978683
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04257 ANNADALE CIRCLE
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IRS990/DonorAdvisedFundInd0false
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IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OPERATE A SOCIAL CLUB IN WHICH ALCOHOLIC BEVERAGES ARE SOLD IN A DINING ENVIRONMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0327264
IRS990/NetAssetsOrFundBalancesEOYAmt0326387
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0327264
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt0877
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherLiabilitiesGrp/BOYAmt0318428
IRS990/OtherLiabilitiesGrp/EOYAmt0318428
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0286658
IRS990/PYInvestmentIncomeAmt0-79097
IRS990/PYOtherExpensesAmt0799992
IRS990/PYOtherRevenueAmt0722692
IRS990/PYRevenuesLessExpensesAmt099286
IRS990/PYSalariesCompEmpBnftPaidAmt030975
IRS990/PYTotalExpensesAmt0830967
IRS990/PYTotalRevenueAmt0930253
IRS990/ReconcilationRevenueExpnssAmt0-877
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0227428
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt165000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt29000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt38500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt48500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0N/P - GUO
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1N/P - J&C NORTHERN
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3A/P - WEI GUO
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4A/P - LAN RONG GUO
IRS990ScheduleD/TotalLiabilityAmt0318428
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IRS990/ScheduleORequiredInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY BOARD IN A REGULARLY CALLED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990/SchoolOperatingInd0false
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IRS990/USAddress/StateAbbreviationCd0AR
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IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.SUMORUSSELLVILLE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ZHONG H YANG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04798808855
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-20
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ReturnHeader/Filer/BusinessNameControlTxt02301
ReturnHeader/Filer/EIN0471848105
ReturnHeader/Filer/PhoneNum08708978683
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ReturnHeader/Filer/USAddress/CityNm0RUSSELLVILLE
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ReturnHeader/PreparerPersonGrp/PhoneNum08709325858
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF L WICKER CPA
ReturnHeader/ReturnTs02025-07-31T15:17:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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