Civic Intelligence

Friendship Community Living Inc

EIN 71-0823653 • 501(c)3 • Russellville, AR

Profile

Housing low income developmentally disabled

PO Box 2109Russellville, AR 72811

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.51x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

7.83x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

14th percentile

-24%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

32nd percentile

-3.5%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

39th percentile

-0.1%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$621,405

Down $22,630 (-3.5%) from 2024

Liabilities

Up

$936,506

Up $6,347 (+0.7%) from 2024

Net Assets

Down

-$315,101

Down $28,977 (-10%) from 2024

Operations
Liabilities / Revenue98th percentileNet Margin14th percentile

Revenue

Down

$119,584

Down $102 (-0.1%) from 2024

Expenses

Up

$148,561

Up $19,133 (+15%) from 2024

Net Income

Down

-$28,977

Down $19,235 (-197%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $883,824Liabilities 2010: $928,763Net Assets 2010: -$44,9392010Assets 2011: $996,936Liabilities 2011: $1,071,712Net Assets 2011: -$74,7762011Assets 2012: $832,383Liabilities 2012: $928,321Net Assets 2012: -$95,9382012Assets 2013: $809,452Liabilities 2013: $935,023Net Assets 2013: -$125,5712013Assets 2014: $778,215Liabilities 2014: $931,033Net Assets 2014: -$152,8182014Assets 2015: $772,235Liabilities 2015: $940,381Net Assets 2015: -$168,1462015Assets 2016: $752,890Liabilities 2016: $927,360Net Assets 2016: -$174,4702016Assets 2017: $740,937Liabilities 2017: $928,338Net Assets 2017: -$187,4012017Assets 2018: $731,881Liabilities 2018: $927,968Net Assets 2018: -$196,0872018Assets 2019: $720,667Liabilities 2019: $929,380Net Assets 2019: -$208,7132019Assets 2020: $712,845Liabilities 2020: $928,438Net Assets 2020: -$215,5932020Assets 2021: $708,486Liabilities 2021: $939,708Net Assets 2021: -$231,2222021Assets 2022: $685,028Liabilities 2022: $941,453Net Assets 2022: -$256,4252022Assets 2023: $662,149Liabilities 2023: $938,531Net Assets 2023: -$276,3822023Assets 2024: $644,035Liabilities 2024: $930,159Net Assets 2024: -$286,1242024Assets 2025: $621,405Liabilities 2025: $936,506Net Assets 2025: -$315,1012025

Highlighted filing

2025

Assets$621,405
Liabilities$936,506
Net Assets-$315,101
Open 2025 Filing

Operations Trend

Revenue Growth39th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $69,005Expenses 2010: $91,973Net Income 2010: -$22,9682010Expenses 2011: $236,4542011Expenses 2012: $165,3222012Expenses 2013: $96,4122013Revenue 2014: $69,635Expenses 2014: $96,882Net Income 2014: -$27,2472014Revenue 2015: $77,878Expenses 2015: $93,206Net Income 2015: -$15,3282015Revenue 2016: $87,541Expenses 2016: $93,865Net Income 2016: -$6,3242016Revenue 2017: $85,806Expenses 2017: $98,737Net Income 2017: -$12,9312017Revenue 2018: $97,905Expenses 2018: $106,591Net Income 2018: -$8,6862018Revenue 2019: $99,992Expenses 2019: $112,618Net Income 2019: -$12,6262019Revenue 2020: $104,472Expenses 2020: $111,352Net Income 2020: -$6,8802020Revenue 2021: $104,440Expenses 2021: $120,069Net Income 2021: -$15,6292021Revenue 2022: $102,906Expenses 2022: $127,382Net Income 2022: -$24,4762022Revenue 2023: $111,798Expenses 2023: $131,755Net Income 2023: -$19,9572023Revenue 2024: $119,686Expenses 2024: $129,428Net Income 2024: -$9,7422024Revenue 2025: $119,584Expenses 2025: $148,561Net Income 2025: -$28,9772025

Highlighted filing

2025

Revenue$119,584
Expenses$148,561
Net Income-$28,977
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$621,405
Liabilities
$936,506
Net assets
-$315,101
Revenue
$119,584
Expenses
$148,561
Net income
-$28,977
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.62$0.94$0.32$0.12$0.15$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.93$0.29$0.12$0.13$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.94$0.28$0.11$0.13$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.94$0.26$0.10$0.13$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.94$0.23$0.10$0.12$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.93$0.22$0.10$0.11$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.93$0.21$0.10$0.11$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.93$0.20$0.10$0.11$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.93$0.19$0.09$0.10$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.93$0.17$0.09$0.09$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.94$0.17$0.08$0.09$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.93$0.15$0.07$0.10$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.94$0.13$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.93$0.10$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$1.07$0.07$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.93$0.04$0.07$0.09$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 14, 2026
Return Version
2024v5.0
Gross Receipts
$119,584
Mission and Program Overview

Mission

Housing for low income developmentally disabled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$489,348$458,649▼ $30,699
Savings and Temporary Cash Investments$152,892$161,298▲ $8,406
Cash and Non-Interest-Bearing Accounts$1,794$1,458▼ $336
Accounts Receivable$1--
Total Assets$644,035$621,405▼ $22,630
Liabilities
Mortgage Notes Payable Secured by Investment Property$919,200$919,200→ $0
Accounts Payable and Accrued Expenses$5,574$12,069▲ $6,495
Other Liabilities$5,385$5,237▼ $148
Total Liabilities$930,159$936,506▲ $6,347
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-286,124$-315,101▼ $28,977
Total Net Assets Fund Balance$-286,124$-315,101▼ $28,977
Total Liabilities and Net Assets / Fund Balance$644,035$621,405▼ $22,630

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$424,456$679,599$1,104,055
Land$34,000-$34,000
Equipment$193$7,402$7,595
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Scott Van HornChairperson
Jerry HudlowVice Chairpe
Charles BlanchardBoard Member
Dr Anthony DavisBoard Member
Jeremiah PearsonBoard Member
Lee JohnsonBoard Member
Luke DuffieldBoard Member
Ron RispoliBoard Member
Tony GriffinBoard Member
Trish HenryBoard Member
Angela TraweekChief Execut
Debbie BrownEvp of Finan
Christy PlunkettSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$46,514
Program Service Revenue
$73,055
Investment Income
$15
Other Revenue
$0
Change in Net Assets
$-28,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$119,584
Total Revenue per Audited Statements
$119,584
Total Revenue per Form 990
$119,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,306
Salaries, Compensation, and Employee Benefits$8,255
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$65,548--$65,548
Depreciation Depletion$30,699--$30,699
Fees for Services Management-$17,919-$17,919
Insurance$12,278--$12,278
Fees for Services Accounting-$11,570-$11,570
Other Salaries and Wages$7,580--$7,580
Fees for Services Other$1,627--$1,627
Payroll Taxes$580--$580
Office Expenses$228--$228
Travel$134--$134
Other Employee Benefits$95--$95
Other Expenses$2--$2
Total Functional Expenses$119,072$29,489$0$148,561

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$148,561
Total Expenses per Audited Statements$148,561
Total Expenses per Form 990$148,561
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
Client Security Deposits$5,237
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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

“The management team reviews the form 990 for accuracy prior to filing. The management team reports that all required filings have been made in subsequent directors meetings.”

Form 990, Page 6, Part VI, Line 12C

“Possible conflicts of interest are required to be reported upon discovery.”

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

“Wages charged to the project are actually paid by friendship community care. No executive salaries are charged to the project. Wage levels are approved by the board of directors annually during the budgeting process.”

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

“Wages charged to the project are actually paid by friendship community care. No executive salaries are charged to the project. Wage levels are approved by the board of directors annually during the budgeting process.”

Form 990, Page 6, Part VI, Line 19

“All documents that are required to be public by the freedom of information act are available upon request.”

Filing and Contact Details

Filer

Filer Name
Friendship Community Living Inc
EIN
71-0823653
Phone
8004611793
Address
PO BOX 2109, RUSSELLVILLE, AR 72811

Signing Officer

Name
Debbie Brown
Title
Evp of Finance
Phone
8004611793
Signed
2026-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Brown
Formed
1999
Legal Domicile
Ar
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Firm
Muret CPA Pllc
Address
3326 E 27TH PLACE, TULSA, OK 74114-5910
Preparer
Paul Muret CPA
Phone
9183011100
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Friendship community living, inc. Is a tax-exempt organization under section 501(c)(3) of the internal revenue code of 1986, as amended, and is not a private foundation. Accounting standards require the project to evaluate its tax positions and recognize a tax liability (or asset) if the project has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management of the project has analyzed the project's tax positions and has concluded that as of june 30, 2025, and june 30, 2024, there are no uncertain positions taken or expected to be taken that would require the recognition of a liability (or asset) or disclosure in the financial statements. The project may be subject to audit by the internal revenue service; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 528 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/SupplementalInformationDetail/ExplanationTxt0FRIENDSHIP COMMUNITY LIVING, INC. IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND IS NOT A PRIVATE FOUNDATION. ACCOUNTING STANDARDS REQUIRE THE PROJECT TO EVALUATE ITS TAX POSITIONS AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PROJECT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT OF THE PROJECT HAS ANALYZED THE PROJECT'S TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2025, AND JUNE 30, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PROJECT MAY BE SUBJECT TO AUDIT BY THE INTERNAL REVENUE SERVICE; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MANAGEMENT TEAM REVIEWS THE FORM 990 FOR ACCURACY PRIOR TO FILING. THE MANAGEMENT TEAM REPORTS THAT ALL REQUIRED FILINGS HAVE BEEN MADE IN SUBSEQUENT DIRECTORS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POSSIBLE CONFLICTS OF INTEREST ARE REQUIRED TO BE REPORTED UPON DISCOVERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WAGES CHARGED TO THE PROJECT ARE ACTUALLY PAID BY FRIENDSHIP COMMUNITY CARE. NO EXECUTIVE SALARIES ARE CHARGED TO THE PROJECT. WAGE LEVELS ARE APPROVED BY THE BOARD OF DIRECTORS ANNUALLY DURING THE BUDGETING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WAGES CHARGED TO THE PROJECT ARE ACTUALLY PAID BY FRIENDSHIP COMMUNITY CARE. NO EXECUTIVE SALARIES ARE CHARGED TO THE PROJECT. WAGE LEVELS ARE APPROVED BY THE BOARD OF DIRECTORS ANNUALLY DURING THE BUDGETING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS THAT ARE REQUIRED TO BE PUBLIC BY THE FREEDOM OF INFORMATION ACT ARE AVAILABLE UPON REQUEST.
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ARCHWAY APARTMENTS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2HERITAGE HOMES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3RUSSELLVILLE HERITAGE APARTMENTS I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4FRIENDSHIP COMMUNITY LIVING NC INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5FRIENDSHIP LIVING BRYANT INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6JACKSON BURRIS SR APARTMENTS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7JOHN L RANKIN SENIOR LIVING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8VALLEY HOUSING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9WHITLEY PLACE INC
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