Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Cummins Employees Benefit Corporation
EIN 71-0599919 • 501(c)4 • Grady, AR
Profile
The Cummins Unit is a prison operated by the Arkansas Department of Correction. The prison is actually a prison farm and is located in a very rural area of the state. Most of the correctional officers work twelve hour shifts. The employees are on duty during the twelve hour shifts and are not allowed to leave the prison. The Cummins Employees Benefit Corporation was organized in part to promote goodwill among employees and to increase employee morale. These goals were to be met by operating vending machines for use by the employees. Given the location of the job site and the nature of the job, the availability of vending machines for the employees contributed importantly in increasing staff morale. Also, the funds derived from the vending machines allowed the Employee Corporation to sponsor social, recreational and athletic activities for al employees and their families to further promote goodwill & increase morale
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Balance Sheet
Assets
Down$7,374
Down $8,918 (-55%) from 2019
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$7,374
Down $8,918 (-55%) from 2019
Revenue
Down$41,801
Down $18,542 (-31%) from 2019
Expenses
Down$51,768
Down $12,843 (-20%) from 2019
Net Income
Down-$9,967
Down $5,699 (-134%) from 2019
Trend Graphs
Filings
Most recent year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $7,374
- Liabilities
- -
- Net assets
- $7,374
- Revenue
- $41,801
- Expenses
- $51,768
- Net income
- -$9,967
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Jun 2, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $53,911
Mission and Program Overview
Mission
The Cummins Unit is a prison operated by the Arkansas Department of Correction. The prison is actually a prison farm and is located in a very rural area of the state. Most of the correctional officers work twelve hour shifts. The employees are on duty during the twelve hour shifts and are not allowed to leave the prison. The Cummins Employees Benefit Corporation was organized in part to promote goodwill among employees and to increase employee morale. These goals were to be met by operating vending machines for use by the employees. Given the location of the job site and the nature of the job, the availability of vending machines for the employees contributed importantly in increasing staff morale. Also, the funds derived from the vending machines allowed the Employee Corporation to sponsor social, recreational and athletic activities for al employees and their families to further promote goodwill & increase morale
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE CUMMINS UNIT IS A PRISON OPERATED BY THE ARKANSAS DEPARTMENT OF CORRECTIONS. THE PRISION IS ACTUALLY A PRISON FARM AND IS LOCATED IN A VERY RURAL AREA OF THE STATE. MOST OF THE CORRECTIONAL OFFICERS WORK TWELVE HOUR SHIFTS. THE EMPLOYEES ARE ON DUTY DURING THE TWELVE HOUR SHIFTS AND ARE NOT ALLOWED TO LEAVE THE PRISON. THE CUMMINS EMPLOYEES BENEFIT CORPORATION WAS ORGANIZED IN PART TO PROMOTE GOODWILL AMONG EMPLOYEES AND TO INCREASE EMPLOYEE MORALE. THESE GOALS WERE TO BE MET BY OPERATING VENDING MACHINES FOR USE BY THE EMPLOYEES. GIVEN THE LOCATION OF THE JOB SITE AND THE NATURE OF THE JOB, THE AVAILABILITY OF VENDING MACHINES FOR THE EMPLOYEES CONTRIBUTED IMPORTANTLY IN INCREASING STAFF MORALE. ALSO, THE FUNDS DERIVED FROM THE VENDING MACHINES ALLOWED THE EMPLOYEE CORPORATION TO SPONSOR SOCIAL, RECREATIONAL AND ATHLETIC ACTIVITIES FOR ALL EMPLOYEES AND THEIR FAMILIES TO FUTHER PROMOTE GOODWILL AND INCREASE MORALE. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LEWIS YOUNG | President | - | $0 | - | - |
| JENNIFER DOWNEN | Secretary | - | $0 | - | - |
| MARCIE NASH | Treasurer | - | $0 | - | - |
| CRYSTAL WOOD | Vice Pres | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Cummins Employees Benefit Corporation
- EIN
- 71-0599919
- Phone
- 8708508677
- Address
- PO BOX 500, Grady, AR 71644
Signing Officer
- Name
- Marcie Nash
- Title
- Treasurer
- Phone
- 8708508677
- Signed
- 2023-06-02
- Discuss with paid preparer
- No
Preparer
- Firm
- H and R Block
- Address
- 395 HWY 65 S, DUMAS, AR 71639
- Preparer
- Amelia Boney
- Phone
- 8703824098
Supplemental Narrative
Additional Explanations
Part 1 Line 16
“Other expenses include employee awards & recognitions, food & flowers for deceased family members, holidays, recreation & social events.”
Part 1 Line 10
“Donations of $250 or less per to families in need and nonprofit organizations.”
Raw XML Appendix109 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MARCIE NASH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8708508677 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 500 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Grady |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 71644 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 14541 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 4574 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 5642 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -9967 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 375 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 17341 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 7374 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 2899 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 1303 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | -4267 |
| IRS990EZ/GrossReceiptsAmt | 0 | 53911 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 1375 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 2800 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 2800 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 16395 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 17341 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 7374 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 17341 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 7374 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 11433 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LEWIS YOUNG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JENNIFER DOWNEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MARCIE NASH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CRYSTAL WOOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE PRES |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 38657 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The Cummins Unit is a prison operated by the Arkansas Department of Correction. The prison is actually a prison farm and is located in a very rural area of the state. Most of the correctional officers work twelve hour shifts. The employees are on duty during the twelve hour shifts and are not allowed to leave the prison. The Cummins Employees Benefit Corporation was organized in part to promote goodwill among employees and to increase employee morale. These goals were to be met by operating vending machines for use by the employees. Given the location of the job site and the nature of the job, the availability of vending machines for the employees contributed importantly in increasing staff morale. Also, the funds derived from the vending machines allowed the Employee Corporation to sponsor social, recreational and athletic activities for al employees and their families to further promote goodwill & increase morale |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 33241 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE CUMMINS UNIT IS A PRISON OPERATED BY THE ARKANSAS DEPARTMENT OF CORRECTIONS. THE PRISION IS ACTUALLY A PRISON FARM AND IS LOCATED IN A VERY RURAL AREA OF THE STATE. MOST OF THE CORRECTIONAL OFFICERS WORK TWELVE HOUR SHIFTS. THE EMPLOYEES ARE ON DUTY DURING THE TWELVE HOUR SHIFTS AND ARE NOT ALLOWED TO LEAVE THE PRISON. THE CUMMINS EMPLOYEES BENEFIT CORPORATION WAS ORGANIZED IN PART TO PROMOTE GOODWILL AMONG EMPLOYEES AND TO INCREASE EMPLOYEE MORALE. THESE GOALS WERE TO BE MET BY OPERATING VENDING MACHINES FOR USE BY THE EMPLOYEES. GIVEN THE LOCATION OF THE JOB SITE AND THE NATURE OF THE JOB, THE AVAILABILITY OF VENDING MACHINES FOR THE EMPLOYEES CONTRIBUTED IMPORTANTLY IN INCREASING STAFF MORALE. ALSO, THE FUNDS DERIVED FROM THE VENDING MACHINES ALLOWED THE EMPLOYEE CORPORATION TO SPONSOR SOCIAL, RECREATIONAL AND ATHLETIC ACTIVITIES FOR ALL EMPLOYEES AND THEIR FAMILIES TO FUTHER PROMOTE GOODWILL AND INCREASE MORALE. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 6468 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | -3569 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 51768 |
| IRS990EZ/TotalRevenueAmt | 0 | 41801 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER EXPENSES INCLUDE EMPLOYEE AWARDS & RECOGNITIONS, FOOD & FLOWERS FOR DECEASED FAMILY MEMBERS, HOLIDAYS, RECREATION & SOCIAL EVENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DONATIONS OF $250 OR LESS PER TO FAMILIES IN NEED AND NONPROFIT ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART 1 LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART 1 LINE 10 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARCIE NASH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8708508677 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-06-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CUMMINS EMPLOYEES BENEFIT CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CUMM |
| ReturnHeader/Filer/EIN | 0 | 710599919 |
| ReturnHeader/Filer/PhoneNum | 0 | 8708508677 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 500 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Grady |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 71644 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 812879451 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | H AND R BLOCK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 395 HWY 65 S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DUMAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 71639 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8703824098 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-06-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMELIA BONEY |
| ReturnHeader/ReturnTs | 0 | 2023-06-02T15:18:59Z |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | MARCIE |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | NASH |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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