Civic Intelligence

North Arkansas Youth Center

EIN 71-0752435 • 501(c)3 • Cotter, AR

Pub. 78 Eligible990-N Coverage

Profile

Primary purpose for north arkansas youth center is to provide our community with a safe environment for our communities youth.

PO Box 284Cotter, AR 72626

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.68x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.60x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

62nd percentile

4.8%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

-12%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$93,424

Up $4,263 (+4.8%) from 2023

Liabilities

Down

$63,742

Down $214 (-0.3%) from 2023

Net Assets

Up

$29,682

Up $4,477 (+18%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin65th percentile

Revenue

Down

$39,835

Down $5,604 (-12%) from 2023

Expenses

Up

$35,358

Up $3,627 (+11%) from 2023

Net Income

Down

$4,477

Down $9,231 (-67%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0-$50KAssets 2011: $8,276Liabilities 2011: $4542011Assets 2012: $5,539Liabilities 2012: $3872012Assets 2016: $77,118Net Assets 2016: $77,1182016Assets 2020: $83,066Liabilities 2020: $84,753Net Assets 2020: -$1,6872020Assets 2021: $64,034Liabilities 2021: $64,034Net Assets 2021: -$20,5452021Assets 2022: $75,659Liabilities 2022: $64,162Net Assets 2022: $11,4972022Assets 2023: $89,161Liabilities 2023: $63,956Net Assets 2023: $25,2052023Assets 2024: $93,424Liabilities 2024: $63,742Net Assets 2024: $29,6822024

Highlighted filing

2024

Assets$93,424
Liabilities$63,742
Net Assets$29,682
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2011: $20,599Expenses 2011: $20,710Net Income 2011: -$1112011Revenue 2012: $16,697Expenses 2012: $19,367Net Income 2012: -$2,6702012Revenue 2016: $95,889Expenses 2016: $23,252Net Income 2016: $72,6372016Revenue 2020: $53,146Expenses 2020: $54,833Net Income 2020: -$1,6872020Revenue 2021: $32,296Expenses 2021: $51,154Net Income 2021: -$18,8582021Revenue 2022: $62,709Expenses 2022: $51,212Net Income 2022: $11,4972022Revenue 2023: $45,439Expenses 2023: $31,731Net Income 2023: $13,7082023Revenue 2024: $39,835Expenses 2024: $35,358Net Income 2024: $4,4772024

Highlighted filing

2024

Revenue$39,835
Expenses$35,358
Net Income$4,477
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$93,424
Liabilities
$63,742
Net assets
$29,682
Revenue
$39,835
Expenses
$35,358
Net income
$4,477
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$93.4$63.7$29.7$39.8$35.4$4.48
2023Detailed filing. Detailed filing data is available for this year.$89.2$64.0$25.2$45.4$31.7$13.7
2022Detailed filing. Detailed filing data is available for this year.$75.7$64.2$11.5$62.7$51.2$11.5
2021Detailed filing. Detailed filing data is available for this year.$64.0$64.0$20.5$32.3$51.2$18.9
2020Detailed filing. Detailed filing data is available for this year.$83.1$84.8$1.69$53.1$54.8$1.69
2016Detailed filing. Detailed filing data is available for this year.$77.1$77.1$95.9$23.3$72.6
2012Summary only. Only limited summary data is available for this year.$5.54$0.39$16.7$19.4$2.67
2011Summary only. Only limited summary data is available for this year.$8.28$0.45$20.6$20.7$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 22, 2025
Return Version
2024v5.2
Gross Receipts
$44,902
Mission and Program Overview

Mission

Primary purpose for north arkansas youth center is to provide our community with a safe environment for our communities youth.

Primary purpose for north arkansas youth center is to preserve the historical integrity of the old cotter school gym while offering a safe place for the children and adults of our area to gather for exercise, fun, and educational programs.

Program Services

DescriptionGrantsExpenses
WE PROVIDED MANY SAFE ACTIVITIES FOR OUR YOUTH AND ADULTS IN OUR COMMUNITY WHILE CONTRIBUTING TO OUR COMMUNITY PROJECTS--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARK KAPSCHANDYPresident-$0--
JENNIFER BURNSSecretary-$0--
Filing and Contact Details

Filer

Filer Name
North Arkansas Youth Center
EIN
71-0752435
Phone
8704051330
Address
PO BOX 284, COTTER, AR 72626

Signing Officer

Name
Mark Kapshandy
Title
President
Phone
8704051330
Signed
2025-09-22
Discuss with paid preparer
No

Preparer

Firm
H and R Block
Address
105 S COLLEGE ST, MOUNTAIN HOME, AR 72653
Preparer
Dixie Hughes
Phone
8004725625
Supplemental Narrative

Additional Explanations

Part 1 Line 16

“Insurance, supplies, and meeting expense”

Part II Line 24

“INSTALLMENT SALE BALANCE”

Part II Line 25

“LIABILITIES AND EQUITY”

Raw XML Appendix149 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JENNIFER BURNS
IRS990EZ/BooksInCareOfDetail/PhoneNum08706563383
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 284
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Cotter
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd072626
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt051693
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt060558
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt023746
IRS990EZ/CostOrOtherBasisExpenseSaleAmt04365
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04477
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0432
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt089161
IRS990EZ/Form990TotalAssetsGrp/EOYAmt093424
IRS990EZ/FundraisingGrossIncomeAmt01052
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0237
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01796
IRS990EZ/GrossReceiptsAmt044902
IRS990EZ/InvestmentIncomeAmt03962
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt011540
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt025205
IRS990EZ/NetAssetsOrFundBalancesEOYAmt029682
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt025205
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt029682
IRS990EZ/OccupancyRentUtltsAndMaintAmt010907
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARK KAPSCHANDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JENNIFER BURNS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt037468
IRS990EZ/OtherAssetsTotalDetail/EOYAmt032866
IRS990EZ/OtherExpensesTotalAmt08049
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PRIMARY PURPOSE FOR NORTH ARKANSAS YOUTH CENTER IS TO PRESERVE THE HISTORICAL INTEGRITY OF THE OLD COTTER SCHOOL GYM WHILE OFFERING A SAFE PLACE FOR THE CHILDREN AND ADULTS OF OUR AREA TO GATHER FOR EXERCISE, FUN, AND EDUCATIONAL PROGRAMS.
IRS990EZ/PrintingPublicationsPostageAmt0239
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0WE PROVIDED MANY SAFE ACTIVITIES FOR OUR YOUTH AND ADULTS IN OUR COMMUNITY WHILE CONTRIBUTING TO OUR COMMUNITY PROJECTS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt013935
IRS990EZ/SaleOfAssetsGrossAmt04602
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0702
IRS990EZ/SpecialEventsNetIncomeLossAmt0350
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt063956
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt063742
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt035358
IRS990EZ/TotalRevenueAmt039835
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt023746
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt020720
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt046536
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt024118
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt024762
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0139882
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04199
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02941
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02516
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02705
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01545
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt013906
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt012592
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt024631
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt014457
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05473
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt026839
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt083992
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04199
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02941
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02516
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02705
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01545
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt013906
IRS990ScheduleA/InvestmentIncomeCYPct00.05850
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94150
IRS990ScheduleA/PublicSupportTotal509Amt0223874
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt036338
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt045351
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt060993
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt029591
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt051601
IRS990ScheduleA/Total509Grp/TotalAmt0223874
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt040537
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt048292
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt063509
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt032296
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt053146
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0237780
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INSURANCE, SUPPLIES, AND MEETING EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INSTALLMENT SALE BALANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LIABILITIES AND EQUITY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART II LINE 25
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK KAPSHANDY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08704051330
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH ARKANSAS YOUTH CENTER
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0710752435
ReturnHeader/Filer/PhoneNum08704051330
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 284
ReturnHeader/Filer/USAddress/CityNm0COTTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072626
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710563570
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H AND R BLOCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0105 S COLLEGE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOUNTAIN HOME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072653
ReturnHeader/PreparerPersonGrp/PhoneNum08004725625
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dixie Hughes
ReturnHeader/ReturnTs02025-09-24T18:36:57Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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