Civic Intelligence

Arkansas Beverage Association Inc

EIN 71-0202067 • 501(c)5 • Little Rock, AR

Profile

Members business interests and goodwill

700 Rock StLittle Rock, AR 72202

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

29th percentile

-6.7%

Higher net margin than 29% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

25th percentile

-9.2%

Faster asset growth than 25% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-16%

Faster revenue growth than 16% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$186,555

Down $18,851 (-9.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$186,555

Down $18,851 (-9.2%) from 2023

Revenue

Down

$280,245

Down $53,539 (-16%) from 2023

Expenses

Up

$299,096

Up $9,893 (+3.4%) from 2023

Net Income

Down

-$18,851

Down $63,432 (-142%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $20,659Liabilities 2011: $0Net Assets 2011: $20,6592011Assets 2012: $25,652Liabilities 2012: $0Net Assets 2012: $25,6522012Assets 2013: $33,607Liabilities 2013: $0Net Assets 2013: $33,6072013Assets 2014: $32,562Liabilities 2014: $0Net Assets 2014: $32,5622014Assets 2015: $31,829Liabilities 2015: $0Net Assets 2015: $31,8292015Assets 2016: $51,975Liabilities 2016: $0Net Assets 2016: $51,9752016Assets 2017: $52,381Liabilities 2017: $0Net Assets 2017: $52,3812017Assets 2018: $71,547Liabilities 2018: $0Net Assets 2018: $71,5472018Assets 2019: $49,329Liabilities 2019: $0Net Assets 2019: $49,3292019Assets 2020: $65,318Liabilities 2020: $0Net Assets 2020: $65,3182020Assets 2021: $111,765Liabilities 2021: $0Net Assets 2021: $111,7652021Assets 2022: $160,825Liabilities 2022: $0Net Assets 2022: $160,8252022Assets 2023: $205,406Liabilities 2023: $0Net Assets 2023: $205,4062023Assets 2024: $186,555Liabilities 2024: $0Net Assets 2024: $186,5552024

Highlighted filing

2024

Assets$186,555
Liabilities$0
Net Assets$186,555

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $204,004Expenses 2011: $213,174Net Income 2011: -$9,1702011Revenue 2012: $213,029Expenses 2012: $208,036Net Income 2012: $4,9932012Revenue 2013: $212,819Expenses 2013: $204,864Net Income 2013: $7,9552013Revenue 2014: $206,724Expenses 2014: $207,769Net Income 2014: -$1,0452014Revenue 2015: $211,426Expenses 2015: $212,159Net Income 2015: -$7332015Revenue 2016: $220,211Expenses 2016: $200,065Net Income 2016: $20,1462016Revenue 2017: $225,344Expenses 2017: $224,938Net Income 2017: $4062017Revenue 2018: $252,532Expenses 2018: $233,366Net Income 2018: $19,1662018Revenue 2019: $263,176Expenses 2019: $285,394Net Income 2019: -$22,2182019Revenue 2020: $250,884Expenses 2020: $234,895Net Income 2020: $15,9892020Revenue 2021: $286,493Expenses 2021: $240,046Net Income 2021: $46,4472021Revenue 2022: $301,780Expenses 2022: $252,720Net Income 2022: $49,0602022Revenue 2023: $333,784Expenses 2023: $289,203Net Income 2023: $44,5812023Revenue 2024: $280,245Expenses 2024: $299,096Net Income 2024: -$18,8512024

Highlighted filing

2024

Revenue$280,245
Expenses$299,096
Net Income-$18,851

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$2.80$2.99$0.19
2023Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$3.34$2.89$0.45
2022Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$3.02$2.53$0.49
2021Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$2.86$2.40$0.46
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$2.51$2.35$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$2.63$2.85$0.22
2018Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$2.53$2.33$0.19
2017Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$2.25$2.25$0.00
2016Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$2.20$2.00$0.20
2015Summary only. Only limited summary data is available for this year.$0.32$0.00$0.32$2.11$2.12$0.01
2014Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$2.07$2.08$0.01
2013Summary only. Only limited summary data is available for this year.$0.34$0.00$0.34$2.13$2.05$0.08
2012Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$2.13$2.08$0.05
2011Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$2.04$2.13$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 21, 2025
Return Version
2024v5.1
Gross Receipts
$280,245
Mission and Program Overview

Mission

Members business interests and goodwill

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$105,406$186,555▲ $81,149
Rtn Earn Endowment Incm Other Fnds$205,406$186,555▼ $18,851
Savings and Temporary Cash Investments$100,000$0▼ $100,000
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$205,406$186,555▼ $18,851
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$205,406$186,555▼ $18,851
Total Liabilities and Net Assets / Fund Balance$205,406$186,555▼ $18,851
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis FarmerPresidentFT$180,990$27,124$208,114

Board Members and Trustees

NameTitle
Amy MartinChairman
Ashley BowmanVice Chairman
Chuck WilliamsDirector
Cole MashburnDirector
Henry LeonardDirector
Ish ArebalosDirector
Kenneth WilsonDirector
Leslie KilbournDirector
Martin WilliamsDirector
Roger MeekDirector
Sally HargisDirector
Shawn RidenhourDirector
Tony StephensDirector
Wendy TassinDirector
Dee Formbysec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$274,418
Program Service Revenue
$0
Investment Income
$5,827
Other Revenue
$0
Change in Net Assets
$-18,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$221,249
Other Expenses$77,847
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$208,114--$208,114
Fees for Services Lobbying$24,000--$24,000
Travel$16,626--$16,626
Payroll Taxes$13,135--$13,135
Office Expenses$5,379--$5,379
Occupancy$4,200--$4,200
Fees for Services Other$2,940--$2,940
Advertising$1,804--$1,804
Insurance$1,303--$1,303
Conferences and Meetings$248--$248
Other Expenses$17--$17
Total Functional Expenses$299,096$0$0$299,096
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

board responsibility reviewed annually

Form 990, Part VI, Section A, Line 6

must be soft drink bottler or wholesaler

Form 990, Part VI, Section A, Line 7A

vote of attending members

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

reviewed by board

Form 990, Part VI, Section B, Line 12C

annual review by board committee

Form 990, Part VI, Section B, Line 15A

annual review by board committee

Form 990, Part VI, Section B, Line 15B

annual review by board committee

Form 990, Part VI, Section C, Line 19

upon request

Filing and Contact Details

Filer

Filer Name
Arkansas Beverage Association Inc
EIN
71-0202067
Phone
5013769552
Address
700 ROCK ST, LITTLE ROCK, AR 72202

Signing Officer

Name
Dennis Farmer
Title
President
Signed
2025-05-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Farmer
Formed
1996
Legal Domicile
Ar
Voting Board Members
16
Independent Board Members
0
Employees
1

Preparer

Firm
BRC Advisors LLC
Address
1701 Centerview Drive Ste 314, Little Rock, AR 72211
Preparer
Daniel J Morrison CPA
Phone
5012253641
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IRS990/OtherExpensesGrp/Desc0CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc1EVENT PARTICIPATION
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IRS990/OtherExpensesGrp/Desc3PROPERTY TAXES
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IRS990/PYInvestmentIncomeAmt01103
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt027124
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0board responsibility reviewed annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1must be soft drink bottler or wholesaler
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2vote of attending members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3reviewed by board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4annual review by board committee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5annual review by board committee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6annual review by board committee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 15b
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