Civic Intelligence

Special Services Learning Center Inc.

990 • Fiscal year 2023 • EIN 71-0465040

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 01, 2023

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

34th percentile

0.02x

Higher debt load relative to assets than 34% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

37th percentile

0.04x

Higher debt load relative to revenue than 37% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

18th percentile

-6.6%

Faster asset growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

42nd percentile

2.1%

Faster revenue growth than 42% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,952,447

Down $137,071 (-6.6%) from 2022

Net Assets

Down

$1,922,988

Down $143,748 (-7.0%) from 2022

Liabilities

Up

$29,459

Up $6,677 (+29%) from 2022

Revenue

Up

$819,271

Up $16,879 (+2.1%) from 2022

Expenses

Down

$908,122

Down $23,257 (-2.5%) from 2022

Net Income

Up

-$88,851

Up $40,136 (+31%) from 2022

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

2023

Assets$1,952,447
Liabilities$29,459
Net Assets$1,922,988

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

2023

Revenue$819,271
Expenses$908,122
Net Income-$88,851
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 1, 2023
Return Version
2022v5.0
Gross Receipts
$819,271
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$761,933$779,405▲ $17,472
Land, Buildings, and Equipment, Net$758,478$703,581▼ $54,897
Cash and Non-Interest-Bearing Accounts$500,992$387,275▼ $113,717
Accounts Receivable$62,296$76,367▲ $14,071
Prepaid Expenses and Deferred Charges$5,819$5,819→ $0
Total Assets$2,089,518$1,952,447▼ $137,071
Liabilities
Other Liabilities$16,254$22,063▲ $5,809
Accounts Payable and Accrued Expenses$6,528$7,396▲ $868
Total Liabilities$22,782$29,459▲ $6,677
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,066,736$1,922,988▼ $143,748
Total Net Assets Fund Balance$2,066,736$1,922,988▼ $143,748
Total Liabilities and Net Assets / Fund Balance$2,089,518$1,952,447▼ $137,071

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$347,123$904,048$1,251,171
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
$34,208
Program Service Revenue
$759,930
Investment Income
$17,472
Other Revenue
$7,661
Change in Net Assets
$-88,851

Audited Revenue Reconciliation

Revenue per Audited Statements
$819,271
Total Revenue per Audited Statements
$819,271
Total Revenue per Form 990
$819,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$753,938
Other Expenses$154,184
Total Fundraising Expense$9,193
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$603,417$91,214$7,016$701,647
Fees for Services Other$55,513$3,122-$58,635
Payroll Taxes$43,550$6,583$506$50,639
Travel$25,683$1,675$558$27,916
Insurance$17,221$7,380-$24,601
Occupancy$14,291$3,573-$17,864
Fees for Services Accounting$4,512$4,512-$9,024
Office Expenses$3,598$1,799$600$5,997
Other Expenses$3,140$837$209$4,186
Other Employee Benefits$1,420$215$17$1,652
Interest-$230-$230
Total Functional Expenses$776,643$122,286$9,193$908,122

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$963,019
Expenses per Audited Statements$908,122
Total Expenses per Form 990$908,122
Expenses Not Reported on Form 990$54,897
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$16,795
Accrued Payroll Taxes$2,968
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
2023-10-01
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
29

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 -54,897

Financial Statement Notes

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

Book / tax depreciation difference 54,897

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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/PublicSupportCY509Pct00.98680
IRS990ScheduleA/PublicSupportPY509Pct00.98650
IRS990ScheduleA/PublicSupportTotal509Amt04479373
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0819271
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0797397
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0943708
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0862872
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01056125
IRS990ScheduleA/Total509Grp/TotalAmt04479373
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0819271
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0802391
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0967263
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0882500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01067785
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04539210
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0347123
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0904048
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01251171
IRS990ScheduleD/ExpensesNotReportedAmt054897
IRS990ScheduleD/ExpensesSubtotalAmt0908122
IRS990ScheduleD/LandGrp/BookValueAmt047006
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt047006
IRS990ScheduleD/OtherExpensesIncludedAmt054897
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016795
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12968
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0819271
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 54,897
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0394129
IRS990ScheduleD/TotalExpensesPerForm990Amt0908122
IRS990ScheduleD/TotalLiabilityAmt022063
IRS990ScheduleD/TotalRevenuePerForm990Amt0819271
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0819271
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0963019
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 -54,897
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/TotalAssetsBOYAmt02089518
IRS990/TotalAssetsEOYAmt01952447
IRS990/TotalAssetsGrp/BOYAmt02089518
IRS990/TotalAssetsGrp/EOYAmt01952447
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt034208
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09193
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122286
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0776643
IRS990/TotalFunctionalExpensesGrp/TotalAmt0908122
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022782
IRS990/TotalLiabilitiesEOYAmt029459
IRS990/TotalLiabilitiesGrp/BOYAmt022782
IRS990/TotalLiabilitiesGrp/EOYAmt029459
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02066736
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01922988
IRS990/TotalProgramServiceExpensesAmt0776643
IRS990/TotalProgramServiceRevenueAmt0759930
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0785063
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0819271
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02089518
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01952447
IRS990/TravelGrp/FundraisingAmt0558
IRS990/TravelGrp/ManagementAndGeneralAmt01675
IRS990/TravelGrp/ProgramServicesAmt025683
IRS990/TravelGrp/TotalAmt027916
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON MASSEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08704482046
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-01
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/PreparationDt02023-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAMERON SMITH
ReturnHeader/ReturnTs02023-10-03T09:46:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SHARON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MASSEY
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$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
2023Detailed filing. Detailed filing data is available for this year.$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