Civic Intelligence

C B King Memorial School Inc.

990 • Fiscal year 2015 • EIN 71-0475448

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 13, 2016

PO Box 1051Mcgehee, AR 71654

(870) 222-6686

Siviq Scores

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

Liabilities / Assets

60th percentile

0.29x

Higher debt load relative to assets than 60% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

39th percentile

0.12x

Higher debt load relative to revenue than 39% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

33rd percentile

-1.3%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

74th percentile

9.2%

Faster asset growth than 74% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

38th percentile

-0.3%

Faster revenue growth than 38% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$3,279,013

Up $275,702 (+9.2%) from 2014

Net Assets

Down

$2,328,016

Down $109,402 (-4.5%) from 2014

Liabilities

Up

$950,997

Up $385,104 (+68%) from 2014

Revenue

Down

$8,131,758

Down $22,543 (-0.3%) from 2014

Expenses

Up

$8,241,160

Up $263,961 (+3.3%) from 2014

Net Income

Down

-$109,402

Down $286,504 (-162%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,188,398Liabilities 2011: $1,077,272Net Assets 2011: $2,111,1262011Assets 2012: $2,808,559Liabilities 2012: $715,949Net Assets 2012: $2,092,6102012Assets 2013: $2,743,667Liabilities 2013: $483,351Net Assets 2013: $2,260,3162013Assets 2014: $3,003,311Liabilities 2014: $565,893Net Assets 2014: $2,437,4182014Assets 2015: $3,279,013Liabilities 2015: $950,997Net Assets 2015: $2,328,0162015Assets 2016: $3,189,314Liabilities 2016: $1,299,270Net Assets 2016: $1,890,0442016Assets 2017: $2,886,086Liabilities 2017: $1,024,299Net Assets 2017: $1,861,7872017Assets 2018: $3,431,262Liabilities 2018: $1,364,803Net Assets 2018: $2,066,4592018Assets 2019: $2,979,119Liabilities 2019: $1,107,489Net Assets 2019: $1,871,6302019Assets 2020: $3,008,902Liabilities 2020: $1,842,134Net Assets 2020: $1,166,7682020Assets 2021: $3,906,432Liabilities 2021: $1,385,619Net Assets 2021: $2,520,8132021Assets 2022: $4,468,962Liabilities 2022: $647,138Net Assets 2022: $3,821,8242022Assets 2023: $4,710,898Liabilities 2023: $731,600Net Assets 2023: $3,979,2982023Assets 2024: $4,110,716Liabilities 2024: $697,149Net Assets 2024: $3,413,5672024Assets 2025: $3,446,410Liabilities 2025: $596,510Net Assets 2025: $2,849,9002025

Highlighted filing

2015

Assets$3,279,013
Liabilities$950,997
Net Assets$2,328,016

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $7,258,478Expenses 2011: $6,599,606Net Income 2011: $658,8722011Expenses 2012: $7,997,6202012Expenses 2013: $8,110,5612013Revenue 2014: $8,154,301Expenses 2014: $7,977,199Net Income 2014: $177,1022014Revenue 2015: $8,131,758Expenses 2015: $8,241,160Net Income 2015: -$109,4022015Revenue 2016: $7,866,212Expenses 2016: $8,304,179Net Income 2016: -$437,9672016Revenue 2017: $9,085,596Expenses 2017: $9,001,916Net Income 2017: $83,6802017Revenue 2018: $9,182,959Expenses 2018: $9,395,638Net Income 2018: -$212,6792018Revenue 2019: $8,324,889Expenses 2019: $8,195,876Net Income 2019: $129,0132019Revenue 2020: $5,655,895Expenses 2020: $6,360,757Net Income 2020: -$704,8622020Revenue 2021: $6,509,393Expenses 2021: $5,155,348Net Income 2021: $1,354,0452021Revenue 2022: $8,314,228Expenses 2022: $7,013,217Net Income 2022: $1,301,0112022Revenue 2023: $8,560,360Expenses 2023: $8,402,886Net Income 2023: $157,4742023Revenue 2024: $7,594,968Expenses 2024: $8,160,699Net Income 2024: -$565,7312024Revenue 2025: $7,978,882Expenses 2025: $8,542,549Net Income 2025: -$563,6672025

Highlighted filing

2015

Revenue$8,131,758
Expenses$8,241,160
Net Income-$109,402
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 13, 2016
Return Version
2014v6.0
Gross Receipts
$8,131,758
Mission and Program Overview

Mission

To provide adult and preschool services to developmentally disabled people

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,370,868$2,648,546▲ $277,678
Accounts Receivable$217,899$242,773▲ $24,874
Cash and Non-Interest-Bearing Accounts$278,665$228,794▼ $49,871
Savings and Temporary Cash Investments$67,283$73,496▲ $6,213
Pledges and Grants Receivable$52,872$70,044▲ $17,172
Prepaid Expenses and Deferred Charges$15,724$15,360▼ $364
Total Assets$3,003,311$3,279,013▲ $275,702
Liabilities
Other Liabilities$420,029$610,347▲ $190,318
Mortgage Notes Payable Secured by Investment Property$105,546$288,029▲ $182,483
Accounts Payable and Accrued Expenses$40,318$52,621▲ $12,303
Total Liabilities$565,893$950,997▲ $385,104
Net Assets / Fund Balance
Unrestricted Net Assets$2,437,418$2,328,016▼ $109,402
Total Net Assets Fund Balance$2,437,418$2,328,016▼ $109,402
Total Liabilities and Net Assets / Fund Balance$3,003,311$3,279,013▲ $275,702

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,645,546$1,753,215$4,398,761
Land$3,000-$3,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rita KolbPresident
Ned McaffreyMember
Ricky LattimoreMember
Theodore BrownMember
Molly BrattonSec/treasr
Katie DanielsVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$899,243
Program Service Revenue
$7,207,410
Investment Income
$96
Other Revenue
$25,009
Change in Net Assets
$-109,402

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table2$291,019
Total Noncash Contributions2$291,019

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,131,758
Total Revenue per Audited Statements
$8,131,758
Total Revenue per Form 990
$8,131,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,788,510
Other Expenses$2,452,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,024,043--$5,024,043
All Other Expenses$680,530--$680,530
Payroll Taxes$468,640--$468,640
Occupancy$322,041--$322,041
Depreciation Depletion$257,364--$257,364
Other Expenses$207,775--$207,775
Other Employee Benefits$200,396--$200,396
Office Expenses$132,137--$132,137
Pension Plan Contributions$95,431--$95,431
Fees for Services Accounting$86,282--$86,282
Travel$34,290--$34,290
Interest$9,530--$9,530
Total Functional Expenses$8,241,160$0$0$8,241,160

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,241,160
Total Expenses per Audited Statements$8,241,160
Total Expenses per Form 990$8,241,160
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 Compensated Absences$341,127
Accrued Salaries$213,837
Unemployment Tax Pay$34,150
Sit Payable$10,334
Payroll Deduct - Boston Mutual$3,098
Payoll Deduct - Aflac Pre Tax$2,901
Payroll Deduct - Aflac After Tax$1,581
Accrued Interest Payable$1,042
Payroll Deduct - Usable After$865
Payroll Deduct - Union After Tax$610
Payroll Deduct - Usable Life$481
Payroll Deduct - Usable Co Pd Prem$379
Payroll Deduct - Broker National$172
Payroll Deduct - Usable Pre$13
Fica & Fit Payable-
Dhs-
N/p Arkansas Highway Dept 2011-
Payroll Deduct - Tasc-
Var. Payroll Ded-aflac Life$-243
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Page 6, Part VI, Line 11B

Review by board of directors and executive director

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

ANNUAL BOARD APPROVAL

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

Approval by board of directors

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
C B King Memorial School Inc
EIN
71-0475448
Phone
8702226686
Address
PO BOX 1051, MCGEHEE, AR 71654

Signing Officer

Name
Gene Gregory
Title
Executive Director
Phone
8702226686
Signed
2016-02-13

Organization Details

Voting Board Members
8
Independent Board Members
8
Employees
333

Preparer

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

Additional Explanations

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

Cost of providing childcare services

Raw XML Appendix366 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14-243
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED SALARIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNEMPLOYMENT TAX PAY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SIT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PAYROLL DEDUCT - BOSTON MUTUAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5PAYOLL DEDUCT - AFLAC PRE TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6PAYROLL DEDUCT - AFLAC AFTER TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7ACCRUED INTEREST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8PAYROLL DEDUCT - USABLE AFTER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc9PAYROLL DEDUCT - UNION AFTER TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc10PAYROLL DEDUCT - USABLE LIFE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc11PAYROLL DEDUCT - USABLE CO PD PREM
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc12PAYROLL DEDUCT - BROKER NATIONAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc13PAYROLL DEDUCT - USABLE PRE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc14VAR. PAYROLL DED-AFLAC LIFE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc15FICA & FIT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc16DHS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc17N/P ARKANSAS HIGHWAY DEPT 2011
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc18PAYROLL DEDUCT - TASC
IRS990ScheduleD/RevenueSubtotalAmt08131758
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02648546
IRS990ScheduleD/TotalExpensesPerForm990Amt08241160
IRS990ScheduleD/TotalLiabilityAmt0610347
IRS990ScheduleD/TotalRevenuePerForm990Amt08131758
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08131758
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08241160
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt02
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0291019
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COST OF PROVIDING CHILDCARE SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW BY BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL BOARD APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3APPROVAL BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03003311
IRS990/TotalAssetsEOYAmt03279013
IRS990/TotalAssetsGrp/BOYAmt03003311
IRS990/TotalAssetsGrp/EOYAmt03279013
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0899243
IRS990/TotalEmployeeCnt0333
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08241160
IRS990/TotalFunctionalExpensesGrp/TotalAmt08241160
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0565893
IRS990/TotalLiabilitiesEOYAmt0950997
IRS990/TotalLiabilitiesGrp/BOYAmt0565893
IRS990/TotalLiabilitiesGrp/EOYAmt0950997
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02437418
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02328016
IRS990/TotalOtherProgSrvcExpenseAmt07983796
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0779393
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0779393
IRS990/TotalProgramServiceExpensesAmt08241160
IRS990/TotalProgramServiceRevenueAmt07207410
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07232515
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08131758
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03003311
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03279013
IRS990/TravelGrp/ProgramServicesAmt034290
IRS990/TravelGrp/TotalAmt034290
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02437418
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02328016
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/PersonNm0GENE GREGORY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08702226686
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0C B KING MEMORIAL SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0CBKI
ReturnHeader/Filer/EIN0710475448
ReturnHeader/Filer/PhoneNum08702226686
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1051
ReturnHeader/Filer/USAddress/CityNm0MCGEHEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd071654
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/PreparationDt02016-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TINA MARTIN
ReturnHeader/ReturnTs02016-02-20T13:29:53-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.60$2.85$7.98$8.54$0.56
2024Detailed filing. Detailed filing data is available for this year.$4.11$0.70$3.41$7.59$8.16$0.57
2023Detailed filing. Detailed filing data is available for this year.$4.71$0.73$3.98$8.56$8.40$0.16
2022Detailed filing. Detailed filing data is available for this year.$4.47$0.65$3.82$8.31$7.01$1.30
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$1.39$2.52$6.51$5.16$1.35
2020Detailed filing. Detailed filing data is available for this year.$3.01$1.84$1.17$5.66$6.36$0.70
2019Detailed filing. Detailed filing data is available for this year.$2.98$1.11$1.87$8.32$8.20$0.13
2018Detailed filing. Detailed filing data is available for this year.$3.43$1.36$2.07$9.18$9.40$0.21
2017Detailed filing. Detailed filing data is available for this year.$2.89$1.02$1.86$9.09$9.00$0.08
2016Detailed filing. Detailed filing data is available for this year.$3.19$1.30$1.89$7.87$8.30$0.44
2015Detailed filing. Detailed filing data is available for this year.$3.28$0.95$2.33$8.13$8.24$0.11
2014Detailed filing. Detailed filing data is available for this year.$3.00$0.57$2.44$8.15$7.98$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$0.48$2.26$8.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.72$2.09$8.00
2011Summary only. Only limited summary data is available for this year.$3.19$1.08$2.11$7.26$6.60$0.66