Civic Intelligence

Boys Girls Adults Community Development Center

990 • Fiscal year 2021 • EIN 71-0540330

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 15, 2021

PO Box 1356Marvell, AR 72365

(870) 829-3276

Siviq Scores

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

Liabilities / Assets

96th percentile

1.29x

Higher debt load relative to assets than 96% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

92nd percentile

1.98x

Higher debt load relative to revenue than 92% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

23rd percentile

-1.3%

Higher net margin than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

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.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

14th percentile

-4.4%

Faster asset growth than 14% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

72nd percentile

40%

Faster revenue growth than 72% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,092,795

Down $49,880 (-4.4%) from 2020

Net Assets

Up

-$313,808

Up $34,287 (+9.8%) from 2020

Liabilities

Down

$1,406,603

Down $84,167 (-5.6%) from 2020

Revenue

Up

$712,044

Up $201,764 (+40%) from 2020

Expenses

Up

$721,340

Up $128,253 (+22%) from 2020

Net Income

Up

-$9,296

Up $73,511 (+89%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2011: $1,501,289Liabilities 2011: $1,779,347Net Assets 2011: -$278,0582011Assets 2012: $1,408,964Liabilities 2012: $1,718,489Net Assets 2012: -$309,5252012Assets 2013: $1,437,363Liabilities 2013: $1,837,072Net Assets 2013: -$399,7092013Assets 2014: $1,298,570Liabilities 2014: $1,734,933Net Assets 2014: -$436,3632014Assets 2015: $1,161,777Liabilities 2015: $1,682,030Net Assets 2015: -$520,2532015Assets 2016: $1,144,430Liabilities 2016: $1,603,844Net Assets 2016: -$459,4142016Assets 2017: $1,086,295Liabilities 2017: $1,590,047Net Assets 2017: -$503,7522017Assets 2018: $1,029,528Liabilities 2018: $1,539,510Net Assets 2018: -$509,9822018Assets 2019: $1,223,867Liabilities 2019: $1,489,155Net Assets 2019: -$265,2882019Assets 2020: $1,142,675Liabilities 2020: $1,490,770Net Assets 2020: -$348,0952020Assets 2021: $1,092,795Liabilities 2021: $1,406,603Net Assets 2021: -$313,8082021Assets 2022: $1,066,900Liabilities 2022: $1,488,195Net Assets 2022: -$421,2952022Assets 2023: $1,012,713Liabilities 2023: $1,519,083Net Assets 2023: -$506,3702023Assets 2024: $1,106,938Liabilities 2024: $1,490,392Net Assets 2024: -$383,4542024

Highlighted filing

2021

Assets$1,092,795
Liabilities$1,406,603
Net Assets-$313,808

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,071,2412011Expenses 2012: $831,0572012Expenses 2013: $820,5382013Revenue 2014: $953,497Expenses 2014: $990,150Net Income 2014: -$36,6532014Revenue 2015: $894,488Expenses 2015: $978,379Net Income 2015: -$83,8912015Revenue 2016: $724,202Expenses 2016: $663,366Net Income 2016: $60,8362016Revenue 2017: $637,096Expenses 2017: $681,432Net Income 2017: -$44,3362017Revenue 2018: $708,991Expenses 2018: $715,221Net Income 2018: -$6,2302018Revenue 2019: $964,629Expenses 2019: $719,935Net Income 2019: $244,6942019Revenue 2020: $510,280Expenses 2020: $593,087Net Income 2020: -$82,8072020Revenue 2021: $712,044Expenses 2021: $721,340Net Income 2021: -$9,2962021Revenue 2022: $626,708Expenses 2022: $734,194Net Income 2022: -$107,4862022Revenue 2023: $657,085Expenses 2023: $751,618Net Income 2023: -$94,5332023Revenue 2024: $704,774Expenses 2024: $741,446Net Income 2024: -$36,6722024

Highlighted filing

2021

Revenue$712,044
Expenses$721,340
Net Income-$9,296
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$712,044
Mission and Program Overview

Mission

Provide programs for economic development, youth activities, provide housing for individuals with low income.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$958,539$907,828▼ $50,711
Savings and Temporary Cash Investments$118,490$121,414▲ $2,924
Cash and Non-Interest-Bearing Accounts$29,296$49,893▲ $20,597
Accounts Receivable$32,218$9,312▼ $22,906
Prepaid Expenses and Deferred Charges$3,132$3,348▲ $216
Inventories for Sale or Use$1,000$1,000→ $0
Total Assets$1,142,675$1,092,795▼ $49,880
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,398,775$1,324,965▼ $73,810
Other Liabilities$39,320$45,444▲ $6,124
Accounts Payable and Accrued Expenses$24,198$36,194▲ $11,996
Grants Payable$28,477--
Total Liabilities$1,490,770$1,406,603▼ $84,167
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-348,095$-313,808▲ $34,287
Total Net Assets Fund Balance$-348,095$-313,808▲ $34,287
Total Liabilities and Net Assets / Fund Balance$1,142,675$1,092,795▼ $49,880

Asset Categories

AssetBook ValueDepreciationBasis
Land$75,958-$75,958
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$261,463
Program Service Revenue
$450,479
Investment Income
$102
Other Revenue
$0
All Other Contributions
$135,977
Change in Net Assets
$-9,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$605,939
Salaries, Compensation, and Employee Benefits$115,401
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$114,490--$114,490
All Other Expenses$76,675$31,697-$108,372
Occupancy$83,067$15,413-$98,480
Other Salaries and Wages$37,613$59,042-$96,655
Depreciation Depletion$51,949--$51,949
Other Expenses$34,415$210-$34,415
Payroll Taxes$7,295$11,451-$18,746
Fees for Services Accounting-$12,250-$12,250
Insurance$5,317--$5,317
Office Expenses$1,484$2,208-$3,692
Total Functional Expenses$589,069$132,271$0$721,340
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 Expenses$21,322
Tenant Security Deposits$20,303
Advances From Employees$2,500
Accrued Interest$1,319
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
No
Other officer compensation reviewed
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Boys Girls Adults Comm Dev Ctr Inc
EIN
71-0540330
Phone
8708293276
Address
PO BOX 1356, MARVELL, AR 72365

Signing Officer

Name
Beatrice Shelby
Title
Executive Director
Phone
8708293276
Signed
2021-11-15

Organization Details

Principal Officer
Rhonda Hunter
Formed
1978
Voting Board Members
11
Independent Board Members
11
Employees
14

Preparer

Firm
Meyer & Ward Cpas Pa
Address
PO BOX 1045 - 723 S FALLS BLVD ST, WYNNE, AR 72396
Preparer
Hoda D Ward CPA
Phone
8702387971
Supplemental Narrative

Additional Explanations

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

Other community service programs

Form 990, Part IX, Line 24E

Match 0 14,884 0 contract services 1,724 12,944 0 salaries 12,900 0 0 contract services 11,113 0 0 payroll 10,173 0 0 supplies 7,106 2,175 0 program supplies 9,250 0 0 repairs 9,045 0 0 supplies 6,868 0 0 employee benefits 1,973 0 0 training 500 900 0 other program expense 1,337 0 0 travel 1,025 0 0 office 824 0 0 maintenance and repair 675 0 0 contract sevices 650 0 0 misc 0 644 0 misc 576 0 0 office 513 0 0 training 217 0 0 dues and subsriptions 0 150 0 supplies 106 0 0 training 100 0 0 total 76,675 31,697 0

Form 990, Part XI, Line 9

Net adjustment for differences, in depreciation, 43,583 and accrual caluculations 0 beginning unreported assets and liabilities 0 total 43,583

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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/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0339700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0283412
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0304748
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01411786
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0393206
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0214445
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0346446
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0350723
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0223266
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01528086
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0274313
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.48020
IRS990ScheduleA/PublicSupportPY170Pct00.57200
IRS990ScheduleA/PublicSupportTotal170Amt01411786
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0261463
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0222463
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0339700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0283412
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0304748
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01411786
IRS990ScheduleA/TotalSupportAmt02939872
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LandGrp/BookValueAmt075958
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075958
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt120303
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31319
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ADVANCES FROM EMPLOYEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED INTEREST
IRS990ScheduleD/TotalBookValueLandBuildingsAmt075958
IRS990ScheduleD/TotalLiabilityAmt045444
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER COMMUNITY SERVICE PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MATCH 0 14,884 0 CONTRACT SERVICES 1,724 12,944 0 SALARIES 12,900 0 0 CONTRACT SERVICES 11,113 0 0 PAYROLL 10,173 0 0 SUPPLIES 7,106 2,175 0 PROGRAM SUPPLIES 9,250 0 0 REPAIRS 9,045 0 0 SUPPLIES 6,868 0 0 EMPLOYEE BENEFITS 1,973 0 0 TRAINING 500 900 0 OTHER PROGRAM EXPENSE 1,337 0 0 TRAVEL 1,025 0 0 OFFICE 824 0 0 MAINTENANCE AND REPAIR 675 0 0 CONTRACT SEVICES 650 0 0 MISC 0 644 0 MISC 576 0 0 OFFICE 513 0 0 TRAINING 217 0 0 DUES AND SUBSRIPTIONS 0 150 0 SUPPLIES 106 0 0 TRAINING 100 0 0 TOTAL 76,675 31,697 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NET ADJUSTMENT FOR DIFFERENCES, IN DEPRECIATION, 43,583 AND ACCRUAL CALUCULATIONS 0 BEGINNING UNREPORTED ASSETS AND LIABILITIES 0 TOTAL 43,583
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01142675
IRS990/TotalAssetsEOYAmt01092795
IRS990/TotalAssetsGrp/BOYAmt01142675
IRS990/TotalAssetsGrp/EOYAmt01092795
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0261463
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0132271
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0589069
IRS990/TotalFunctionalExpensesGrp/TotalAmt0721340
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01490770
IRS990/TotalLiabilitiesEOYAmt01406603
IRS990/TotalLiabilitiesGrp/BOYAmt01490770
IRS990/TotalLiabilitiesGrp/EOYAmt01406603
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-348095
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-313808
IRS990/TotalOtherProgSrvcExpenseAmt0402122
IRS990/TotalProgramServiceExpensesAmt0589069
IRS990/TotalProgramServiceRevenueAmt0450479
IRS990/TotalRevenueGrp/ExclusionAmt0393206
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt057375
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0712044
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01142675
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01092795
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0196890 HWY 49
IRS990/USAddress/CityNm0HOLLY GROVE
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072069
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BEATRICE SHELBY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08708293276
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOYS GIRLS ADULTS COMM DEV CTR INC
ReturnHeader/Filer/BusinessNameControlTxt0BOYS
ReturnHeader/Filer/EIN0710540330
ReturnHeader/Filer/PhoneNum08708293276
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1356
ReturnHeader/Filer/USAddress/CityNm0MARVELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072365
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710810734
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MEYER & WARD CPAS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1045 - 723 S FALLS BLVD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WYNNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072396
ReturnHeader/PreparerPersonGrp/PhoneNum08702387971
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HODA D WARD CPA
ReturnHeader/ReturnTs02022-05-16T16:48:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BEATRICE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SHELBY
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$1.49$0.38$0.70$0.74$0.04
2023Summary only. Only limited summary data is available for this year.$1.01$1.52$0.51$0.66$0.75$0.09
2022Summary only. Only limited summary data is available for this year.$1.07$1.49$0.42$0.63$0.73$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.09$1.41$0.31$0.71$0.72$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$1.49$0.35$0.51$0.59$0.08
2019Summary only. Only limited summary data is available for this year.$1.22$1.49$0.27$0.96$0.72$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$1.54$0.51$0.71$0.72$0.01
2017Summary only. Only limited summary data is available for this year.$1.09$1.59$0.50$0.64$0.68$0.04
2016Summary only. Only limited summary data is available for this year.$1.14$1.60$0.46$0.72$0.66$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.16$1.68$0.52$0.89$0.98$0.08
2014Summary only. Only limited summary data is available for this year.$1.30$1.73$0.44$0.95$0.99$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$1.84$0.40$0.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$1.72$0.31$0.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$1.78$0.28$1.07