Civic Intelligence

Special Services Learning Center Inc.

990 • Fiscal year 2025 • EIN 71-0465040

Jul 01, 2024 to Jun 30, 2025 • Filed on Oct 14, 2025

106 Highway 65 SouthMarshall, AR 72650

(870) 448-2046

Siviq Scores

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

Liabilities / Assets

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

41st percentile

0.05x

Higher debt load relative to revenue than 41% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

25th percentile

-5.6%

Higher net margin than 25% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

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

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

19th percentile

-5.2%

Faster asset growth than 19% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-9.7%

Faster revenue growth than 21% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,867,673

Down $101,732 (-5.2%) from 2024

Net Assets

Down

$1,827,125

Down $108,118 (-5.6%) from 2024

Liabilities

Up

$40,548

Up $6,386 (+19%) from 2024

Revenue

Down

$892,656

Down $95,949 (-9.7%) from 2024

Expenses

Up

$942,277

Up $15,841 (+1.7%) from 2024

Net Income

Down

-$49,621

Down $111,790 (-180%) from 2024

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 2011: $2,062,344Liabilities 2011: $23,511Net Assets 2011: $2,038,8332011Assets 2012: $2,259,024Liabilities 2012: $27,931Net Assets 2012: $2,231,0932012Assets 2013: $2,363,129Liabilities 2013: $30,609Net Assets 2013: $2,332,5202013Assets 2014: $2,419,517Liabilities 2014: $35,354Net Assets 2014: $2,384,1632014Assets 2015: $2,407,387Liabilities 2015: $38,686Net Assets 2015: $2,368,7012015Assets 2016: $2,416,759Liabilities 2016: $8,501Net Assets 2016: $2,408,2592016Assets 2017: $2,434,432Liabilities 2017: $21,121Net Assets 2017: $2,413,3112017Assets 2018: $2,382,099Liabilities 2018: $15,512Net Assets 2018: $2,366,5872018Assets 2019: $2,404,617Liabilities 2019: $55,139Net Assets 2019: $2,349,4782019Assets 2020: $2,350,846Liabilities 2020: $183,353Net Assets 2020: $2,167,4932020Assets 2021: $2,223,332Liabilities 2021: $27,609Net Assets 2021: $2,195,7232021Assets 2022: $2,089,518Liabilities 2022: $22,782Net Assets 2022: $2,066,7362022Assets 2023: $1,952,447Liabilities 2023: $29,459Net Assets 2023: $1,922,9882023Assets 2024: $1,969,405Liabilities 2024: $34,162Net Assets 2024: $1,935,2432024Assets 2025: $1,867,673Liabilities 2025: $40,548Net Assets 2025: $1,827,1252025

Highlighted filing

2025

Assets$1,867,673
Liabilities$40,548
Net Assets$1,827,125

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,146,876Expenses 2011: $892,677Net Income 2011: $254,1992011Revenue 2012: $1,098,411Expenses 2012: $906,151Net Income 2012: $192,2602012Revenue 2013: $1,019,859Expenses 2013: $918,432Net Income 2013: $101,4272013Revenue 2014: $999,031Expenses 2014: $947,388Net Income 2014: $51,6432014Revenue 2015: $933,001Expenses 2015: $936,107Net Income 2015: -$3,1062015Revenue 2016: $1,065,351Expenses 2016: $1,038,149Net Income 2016: $27,2022016Revenue 2017: $1,093,135Expenses 2017: $1,088,083Net Income 2017: $5,0522017Revenue 2018: $1,012,727Expenses 2018: $1,059,451Net Income 2018: -$46,7242018Revenue 2019: $1,043,596Expenses 2019: $1,060,705Net Income 2019: -$17,1092019Revenue 2020: $869,090Expenses 2020: $1,051,075Net Income 2020: -$181,9852020Revenue 2021: $967,263Expenses 2021: $939,033Net Income 2021: $28,2302021Revenue 2022: $802,392Expenses 2022: $931,379Net Income 2022: -$128,9872022Revenue 2023: $819,271Expenses 2023: $908,122Net Income 2023: -$88,8512023Revenue 2024: $988,605Expenses 2024: $926,436Net Income 2024: $62,1692024Revenue 2025: $892,656Expenses 2025: $942,277Net Income 2025: -$49,6212025

Highlighted filing

2025

Revenue$892,656
Expenses$942,277
Net Income-$49,621
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 14, 2025
Return Version
2024v5.0
Gross Receipts
$892,656
Mission and Program Overview

Mission

Training & education, transportation, adult development, supportive living, rehabilitation, case management for adults with intellectual disabilities. - alternative community services (addt) waiver

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$774,264$814,881▲ $40,617
Land, Buildings, and Equipment, Net$718,812$664,115▼ $54,697
Cash and Non-Interest-Bearing Accounts$422,687$307,988▼ $114,699
Accounts Receivable$47,823$72,300▲ $24,477
Prepaid Expenses and Deferred Charges$5,819$8,389▲ $2,570
Total Assets$1,969,405$1,867,673▼ $101,732
Liabilities
Other Liabilities$24,867$31,668▲ $6,801
Accounts Payable and Accrued Expenses$9,295$8,880▼ $415
Total Liabilities$34,162$40,548▲ $6,386
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,935,243$1,827,125▼ $108,118
Total Net Assets Fund Balance$1,935,243$1,827,125▼ $108,118
Total Liabilities and Net Assets / Fund Balance$1,969,405$1,867,673▼ $101,732

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$268,466$997,889$1,266,355
Land$47,006-$47,006
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mary RicePresident
Hendrexetta WattsTreasurer
Joel HousleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$42,898
Program Service Revenue
$808,396
Investment Income
$40,682
Other Revenue
$680
Change in Net Assets
$-49,621

Audited Revenue Reconciliation

Revenue per Audited Statements
$892,656
Total Revenue per Audited Statements
$892,656
Total Revenue per Form 990
$892,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$731,095
Other Expenses$211,182
Total Fundraising Expense$8,601
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$577,009$87,222$6,709$670,940
Payroll Taxes$43,387$6,559$505$50,451
Insurance$23,846$10,220-$34,066
Travel$25,187$1,643$548$27,378
All Other Expenses$18,427$2,229$545$21,201
Other Expenses$17,851$940-$18,791
Occupancy$12,789$3,197-$15,986
Fees for Services Accounting$5,373$5,373-$10,746
Other Employee Benefits$8,345$1,262$97$9,704
Office Expenses$1,181$591$197$1,969
Interest-$412-$412
Total Functional Expenses$799,316$134,360$8,601$942,277

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$996,974
Expenses per Audited Statements$942,277
Total Expenses per Form 990$942,277
Expenses Not Reported on Form 990$54,697
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
Accrued Payroll$26,070
Accrued Payroll Taxes$3,298
Tenant Security Deposits$2,300
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
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, Page 6, Part VI, Line 11B

Reviewed by executive director and made available to board of directors.

Form 990, Page 6, Part VI, Line 15A

Board of directors sets compensation

Form 990, Page 6, Part VI, Line 15B

Board of directors set compensation

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Special Services Learning Center
EIN
71-0465040
Phone
8704482046
Address
106 HIGHWAY 65 SOUTH, MARSHALL, AR 72650

Signing Officer

Name
Sharon Massey
Title
Executive Director
Phone
8704482046
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Massey
Formed
1975
Legal Domicile
Ar
Voting Board Members
4
Independent Board Members
4
Employees
60

Preparer

Firm
Searcy & Associates LLC
Address
PO BOX 418, MONTICELLO, AR 71657
Preparer
Kameron Smith
Phone
8703673580
Supplemental Narrative

Additional Explanations

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

Training & education, transportation, adult development, supportive living, rehabilitation, case management for adults with intellectual disabilities. - alternative community services (addt) waiver

Form 990, Part XI, Line 9

Book / tax depreciation difference -54,697

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 54,697

Raw XML Appendix374 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.

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IRS990ScheduleA/PublicSupportCY509Pct00.99360
IRS990ScheduleA/PublicSupportPY509Pct00.98920
IRS990ScheduleA/PublicSupportTotal509Amt04441637
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0892656
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0988605
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0819271
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0797397
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0943708
IRS990ScheduleA/Total509Grp/TotalAmt04441637
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0892656
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0988605
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0819271
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0802391
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0967263
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04470186
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0268466
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0997889
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01266355
IRS990ScheduleD/ExpensesNotReportedAmt054697
IRS990ScheduleD/ExpensesSubtotalAmt0942277
IRS990ScheduleD/LandGrp/BookValueAmt047006
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt047006
IRS990ScheduleD/OtherExpensesIncludedAmt054697
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026070
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13298
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0892656
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 54,697
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0315472
IRS990ScheduleD/TotalExpensesPerForm990Amt0942277
IRS990ScheduleD/TotalLiabilityAmt031668
IRS990ScheduleD/TotalRevenuePerForm990Amt0892656
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0892656
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0996974
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRAINING & EDUCATION, TRANSPORTATION, ADULT DEVELOPMENT, SUPPORTIVE LIVING, REHABILITATION, CASE MANAGEMENT FOR ADULTS WITH INTELLECTUAL DISABILITIES. - ALTERNATIVE COMMUNITY SERVICES (ADDT) WAIVER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY EXECUTIVE DIRECTOR AND MADE AVAILABLE TO BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS SETS COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS SET COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -54,697
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01969405
IRS990/TotalAssetsEOYAmt01867673
IRS990/TotalAssetsGrp/BOYAmt01969405
IRS990/TotalAssetsGrp/EOYAmt01867673
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt042898
IRS990/TotalEmployeeCnt060
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08601
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0134360
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0799316
IRS990/TotalFunctionalExpensesGrp/TotalAmt0942277
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034162
IRS990/TotalLiabilitiesEOYAmt040548
IRS990/TotalLiabilitiesGrp/BOYAmt034162
IRS990/TotalLiabilitiesGrp/EOYAmt040548
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01935243
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01827125
IRS990/TotalOtherProgSrvcExpenseAmt094015
IRS990/TotalProgramServiceExpensesAmt0799316
IRS990/TotalProgramServiceRevenueAmt0808396
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0849758
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0892656
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01969405
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01867673
IRS990/TravelGrp/FundraisingAmt0548
IRS990/TravelGrp/ManagementAndGeneralAmt01643
IRS990/TravelGrp/ProgramServicesAmt025187
IRS990/TravelGrp/TotalAmt027378
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON MASSEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08704482046
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECIAL SERVICES LEARNING CENTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0710465040
ReturnHeader/Filer/PhoneNum08704482046
ReturnHeader/Filer/USAddress/AddressLine1Txt0106 HIGHWAY 65 SOUTH
ReturnHeader/Filer/USAddress/CityNm0MARSHALL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072650
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421570005
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SEARCY & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 418
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONTICELLO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd071657
ReturnHeader/PreparerPersonGrp/PhoneNum08703673580
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAMERON SMITH
ReturnHeader/ReturnTs02025-10-30T16:11:38-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.87$0.04$1.83$0.89$0.94$0.05
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.03$1.94$0.99$0.93$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.03$1.92$0.82$0.91$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.02$2.07$0.80$0.93$0.13
2021Detailed filing. Detailed filing data is available for this year.$2.22$0.03$2.20$0.97$0.94$0.03
2020Summary only. Only limited summary data is available for this year.$2.35$0.18$2.17$0.87$1.05$0.18
2019Summary only. Only limited summary data is available for this year.$2.40$0.06$2.35$1.04$1.06$0.02
2018Summary only. Only limited summary data is available for this year.$2.38$0.02$2.37$1.01$1.06$0.05
2017Summary only. Only limited summary data is available for this year.$2.43$0.02$2.41$1.09$1.09$0.01
2016Summary only. Only limited summary data is available for this year.$2.42$0.01$2.41$1.07$1.04$0.03
2015Summary only. Only limited summary data is available for this year.$2.41$0.04$2.37$0.93$0.94$0.00
2014Summary only. Only limited summary data is available for this year.$2.42$0.04$2.38$1.00$0.95$0.05
2013Summary only. Only limited summary data is available for this year.$2.36$0.03$2.33$1.02$0.92$0.10
2012Summary only. Only limited summary data is available for this year.$2.26$0.03$2.23$1.10$0.91$0.19
2011Summary only. Only limited summary data is available for this year.$2.06$0.02$2.04$1.15$0.89$0.25