Civic Intelligence

Southeast Arkansas Regional Planning Commission

990 • Fiscal year 2014 • EIN 71-0431826

Jul 01, 2013 to Jun 30, 2014 • Filed on May 12, 2015

PO Box 8398Suite71611

(870) 534-4247

Siviq Scores

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

Liabilities / Assets

77th percentile

0.11x

Higher debt load relative to assets than 77% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

84th percentile

0.15x

Higher debt load relative to revenue than 84% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

35th percentile

-5.0%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

42nd percentile

-3.3%

Faster revenue growth than 42% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$356,362

Down $18,721 (-5.0%) from 2013

Net Assets

Down

$318,477

Down $27,129 (-7.8%) from 2013

Liabilities

Up

$37,885

Up $8,408 (+29%) from 2013

Revenue

Down

$247,968

Down $8,406 (-3.3%) from 2013

Expenses

Up

$275,097

Up $10,631 (+4.0%) from 2013

Net Income

Down

-$27,129

Down $19,037 (-235%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $319,441Liabilities 2010: $67,962Net Assets 2010: $251,4792010Assets 2011: $358,518Liabilities 2011: $71,873Net Assets 2011: $286,6452011Assets 2012: $422,915Liabilities 2012: $69,217Net Assets 2012: $353,6982012Assets 2013: $375,083Liabilities 2013: $29,477Net Assets 2013: $345,6062013Assets 2014: $356,362Liabilities 2014: $37,885Net Assets 2014: $318,4772014Assets 2015: $363,573Liabilities 2015: $35,201Net Assets 2015: $328,3722015Assets 2016: $378,364Liabilities 2016: $36,143Net Assets 2016: $342,2212016Assets 2017: $386,039Liabilities 2017: $39,572Net Assets 2017: $346,4672017Assets 2018: $397,461Liabilities 2018: $42,902Net Assets 2018: $354,5592018Assets 2019: $367,229Liabilities 2019: $44,806Net Assets 2019: $322,4232019Assets 2020: $322,612Liabilities 2020: $59,953Net Assets 2020: $262,6592020Assets 2021: $258,405Liabilities 2021: $47,538Net Assets 2021: $210,8672021

Highlighted filing

2014

Assets$356,362
Liabilities$37,885
Net Assets$318,477

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $279,982Expenses 2010: $250,757Net Income 2010: $29,2252010Expenses 2011: $221,8192011Expenses 2012: $203,3342012Revenue 2013: $256,374Expenses 2013: $264,466Net Income 2013: -$8,0922013Revenue 2014: $247,968Expenses 2014: $275,097Net Income 2014: -$27,1292014Revenue 2015: $284,665Expenses 2015: $274,770Net Income 2015: $9,8952015Revenue 2016: $247,062Expenses 2016: $233,213Net Income 2016: $13,8492016Revenue 2017: $219,288Expenses 2017: $215,042Net Income 2017: $4,2462017Revenue 2018: $229,662Expenses 2018: $221,570Net Income 2018: $8,0922018Revenue 2019: $200,502Expenses 2019: $232,638Net Income 2019: -$32,1362019Revenue 2020: $256,903Expenses 2020: $316,667Net Income 2020: -$59,7642020Revenue 2021: $236,306Expenses 2021: $288,098Net Income 2021: -$51,7922021

Highlighted filing

2014

Revenue$247,968
Expenses$275,097
Net Income-$27,129
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 12, 2015
Return Version
2013v4.0
Gross Receipts
$247,968
Mission and Program Overview

Mission

Long range development and execution of area planning programs for five member cities and one member county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$262,881$241,565▼ $21,316
Savings and Temporary Cash Investments$79,680$79,800▲ $120
Accounts Receivable$26,869$28,420▲ $1,551
Land, Buildings, and Equipment, Net$5,130$6,054▲ $924
Prepaid Expenses and Deferred Charges$523$523→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$375,083$356,362▼ $18,721
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$29,477$37,885▲ $8,408
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$29,477$37,885▲ $8,408
Net Assets / Fund Balance
Unrestricted Net Assets$345,606$318,477▼ $27,129
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$345,606$318,477▼ $27,129
Total Liabilities and Net Assets / Fund Balance$375,083$356,362▼ $18,721

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,467$5,385$7,852
Leasehold Improvements$1,350$1,609$2,959
Buildings$0$0$0
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$169,805
Program Service Revenue
$78,163
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-27,129

Audited Revenue Reconciliation

Revenue per Audited Statements
$247,968
Total Revenue per Audited Statements
$247,968
Total Revenue per Form 990
$247,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$228,336
Other Expenses$46,761
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$147,386$30,475$0$177,861
Other Employee Benefits$34,638$2,956-$37,594
Payroll Taxes$10,882$1,999-$12,881
Fees for Services Other-$11,580-$11,580
All Other Expenses-$8,664-$8,664
Office Expenses-$4,071-$4,071
Conferences and Meetings-$3,883-$3,883
Occupancy-$3,000-$3,000
Travel-$2,234-$2,234
Depreciation Depletion-$1,831-$1,831
Insurance-$1,347-$1,347
Other Expenses-$320-$320
Advertising-$79-$79
Total Functional Expenses$192,906$82,191$0$275,097

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$275,097
Total Expenses per Audited Statements$275,097
Total Expenses per Form 990$275,097
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
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

Commission personnel review the 990 for reasonableness before filing.

Form 990, Part VI, Section B, Lines 15A & 15B

The organization does not compensation any board members, officers, or key employees. The commission's board approves all other employee raises.

Form 990, Part VI, Section C, Line 19

The commission's governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

EIN
71-0431826
In Care Of
% VICKIE WHITE
Phone
8705344247

Signing Officer

Name
Larry Reynolds
Title
Director
Phone
5013721040
Signed
2015-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Smith
Formed
1967
Legal Domicile
Ar
Voting Board Members
18
Independent Board Members
18
Employees
4
Volunteers
18

Preparer

Preparer
Amber Sherrill
Phone
5013721040
Supplemental Narrative

Financial Statement Notes

Form 990, Schedule D, Part X, Line 2

The organization is exempt from income taxes under section 501 of the internal revenue code and a similar provision of state law. However, the organization is subject to federal income tax on any unrelated business taxable income. The organization files tax-exempt returns in the u.s. Federal jurisdiction and the state of arkansas' jurisdiction. The organization is not subject to u.s. Federal, state and local tax examinations by tax authorities for years before 2010.

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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt048873
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0LONG RANGE DEVELOPMENT AND EXECUTION OF AREA PLANNING PROGRAMS FOR FIVE MEMBER CITIES AND ONE MEMBER COUNTY.
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IRS990/NetAssetsOrFundBalancesEOYAmt0318477
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04071
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IRS990/OtherExpensesGrp/Desc1EXPENDABLE SUPPLIES
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IRS990/PYTotalExpensesAmt0264466
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IRS990/RevenueAmt078163
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt079680
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt024861
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