Civic Intelligence

Presbyterian Village Foundation Inc

EIN 71-0841031 • 501(c)3 • Little Rock, AR

Profile

To support presbyterian village, inc, a non profit, continuing care community for older adults through philanthropic resources that will advance the mission of presbyterian village and the care of its residents. To support presbyterian village with unrestricted contributions and grants that will enhance on-going programs and operations. To fund special programs for residents, either annually,or through endowed resources to generate future revenue. To solicit funds for significant future capital renovations and expansion projects of the 11,000 square foot residential campus situated on 8 acres.

510 N Brookside DriveLittle Rock, AR 72205

n/A

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

4th percentile

-106%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

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 2024

Asset Growth

14th percentile

-21%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

7.7%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$706,161

Down $183,521 (-21%) from 2023

Liabilities

Down

$3,751

Down $1 (-0.0%) from 2023

Net Assets

Down

$702,410

Down $183,520 (-21%) from 2023

Operations
Liabilities / Revenue53rd percentileNet Margin4th percentile

Revenue

Up

$191,860

Up $13,757 (+7.7%) from 2023

Expenses

Up

$396,135

Up $162,238 (+69%) from 2023

Net Income

Down

-$204,275

Down $148,481 (-266%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $732,690Liabilities 2015: $7,687Net Assets 2015: $725,0032015Assets 2016: $1,188,039Liabilities 2016: $78,825Net Assets 2016: $1,109,2142016Assets 2017: $1,723,282Liabilities 2017: $300Net Assets 2017: $1,722,9822017Assets 2018: $1,042,508Liabilities 2018: $16,837Net Assets 2018: $1,025,6712018Assets 2019: $782,360Liabilities 2019: $43,825Net Assets 2019: $738,5352019Assets 2020: $922,277Liabilities 2020: $106,289Net Assets 2020: $815,9882020Assets 2021: $1,238,369Liabilities 2021: $300Net Assets 2021: $1,238,0692021Assets 2022: $910,646Liabilities 2022: $502Net Assets 2022: $910,1442022Assets 2023: $889,682Liabilities 2023: $3,752Net Assets 2023: $885,9302023Assets 2024: $706,161Liabilities 2024: $3,751Net Assets 2024: $702,4102024

Highlighted filing

2024

Assets$706,161
Liabilities$3,751
Net Assets$702,410
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$1.0M$500K$0-$500K-$1.0MRevenue 2015: $530,440Expenses 2015: $228,141Net Income 2015: $302,2992015Revenue 2016: $715,981Expenses 2016: $331,678Net Income 2016: $384,3032016Revenue 2017: $969,781Expenses 2017: $578,115Net Income 2017: $391,6662017Revenue 2018: $165,372Expenses 2018: $828,911Net Income 2018: -$663,5392018Revenue 2019: $245,530Expenses 2019: $563,078Net Income 2019: -$317,5482019Revenue 2020: $214,417Expenses 2020: $142,581Net Income 2020: $71,8362020Revenue 2021: $537,163Expenses 2021: $96,319Net Income 2021: $440,8442021Revenue 2022: $81,709Expenses 2022: $348,037Net Income 2022: -$266,3282022Revenue 2023: $178,103Expenses 2023: $233,897Net Income 2023: -$55,7942023Revenue 2024: $191,860Expenses 2024: $396,135Net Income 2024: -$204,2752024

Highlighted filing

2024

Revenue$191,860
Expenses$396,135
Net Income-$204,275
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$706,161
Liabilities
$3,751
Net assets
$702,410
Revenue
$191,860
Expenses
$396,135
Net income
-$204,275
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.00$0.70$0.19$0.40$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$0.18$0.23$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$0.08$0.35$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.00$1.24$0.54$0.10$0.44
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.11$0.82$0.21$0.14$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.04$0.74$0.25$0.56$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.02$1.03$0.17$0.83$0.66
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.00$1.72$0.97$0.58$0.39
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.08$1.11$0.72$0.33$0.38
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.01$0.73$0.53$0.23$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.0
Gross Receipts
$191,860
Mission and Program Overview

Mission

To support presbyterian village, inc., a non profit home for the aged affiliated with the presbyterian church.

To support presbyterian village, inc, a non profit, continuing care community for older adults through philanthropic resources that will advance the mission of presbyterian village and the care of its residents. To support presbyterian village with unrestricted contributions and grants that will enhance on-going programs and operations. To fund special programs for residents, either annually or through endowed resources to generate future revenue. To solicit funds for significant future capital renovations and expansion projects of the 11,000 square foot residential campus situated on 8 acres.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$279,410$308,073▲ $28,663
Savings and Temporary Cash Investments$30,219$145,528▲ $115,309
Cash and Non-Interest-Bearing Accounts$392,397$46,319▼ $346,078
Accounts Receivable$12,647$8,895▼ $3,752
Total Assets$889,682$706,161▼ $183,521
Other Assets Total$175,009$197,346▲ $22,337
Liabilities
Accounts Payable and Accrued Expenses$3,752$3,751▼ $1
Total Liabilities$3,752$3,751▼ $1
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$747,615$548,926▼ $198,689
Net Assets With Donor Restrictions$138,315$153,484▲ $15,169
Total Net Assets Fund Balance$885,930$702,410▼ $183,520
Total Liabilities and Net Assets / Fund Balance$889,682$706,161▼ $183,521

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$5,040$5,040
Other Assets Org$16,000--
Other Securities$308,073--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$108,735-▲ $10,933-$119,668
2023$94,777-▲ $13,958-$108,735
2022$110,736-▼ $15,959-$94,777
2021$100,358-▲ $10,378-$110,736
2020$88,826-▲ $11,532-$100,358
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Roy SmithPresident
Jim HydenDirector
Rick RogersDirector
Tom RoyDirector
Chris MarshEd/secretary
Mike CraigTreasurer
Tim HeipleVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$156,305
Program Service Revenue
$0
Investment Income
$35,555
Other Revenue
$0
All Other Contributions
$156,305
Change in Net Assets
$-204,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$371,908
Other Expenses$24,227
Total Fundraising Expense$16,367
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$371,908--$371,908
Advertising--$16,367$16,367
Office Expenses-$7,495-$7,495
Fees for Services Other-$365-$365
Total Functional Expenses$371,908$7,860$16,367$396,135
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Presbyterian Village IncLittle Rock, AR501(c)Operational Expenses$371,908
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed annually by the executive director and the operating committee prior to filing.”

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

“To ensure presbyterian foundation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews are conducted. The periodic reviews, at a minimum, include the following subjects: a. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the results of arm's length bargaining. B. Whether partnerships, joint ventures, and arrangements with management organizations conform to presbyterian village's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, futher charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.”

Form 990, Page 6, Part VI, Line 19

“The financial statements, annual form 990, governing documents, and other documents meeting the criteria for disclosure are made available to the public or other interested parties upon request.”

Filing and Contact Details

Filer

Filer Name
Presbyterian Village
EIN
71-0841031
Phone
5012251615
Address
510 N BROOKSIDE DRIVE, LITTLE ROCK, AR 72205

Signing Officer

Name
Chris Marsh
Title
Ed/secretary
Phone
5012251615
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Marsh
Formed
1999
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
30

Preparer

Firm
Rasco Winter Thomas Group
Address
100 RIVER BLUFF DR STE 200, LITTLE ROCK, AR 72202-2218
Preparer
Michael C Schaufele CPA
Phone
5013758500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To support presbyterian village, inc, a non profit, continuing care community for older adults through philanthropic resources that will advance the mission of presbyterian village and the care of its residents. To support presbyterian village with unrestricted contributions and grants that will enhance on-going programs and operations. To fund special programs for residents, either annually or through endowed resources to generate future revenue. To solicit funds for significant future capital renovations and expansion projects of the 11,000 square foot residential campus situated on 8 acres.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The intended uses of the funds in the foundation are to support presbyterian village, inc., a non profit, continuing care community for older adults through philanthropic resources that will advance the mission of presbyterian village with unrestricted contributions and grants that will enhance on-going programs and operations. To fund special programs for residents, either annually or through endowed resources to generate future revenue. To solicit funds for significant future capital renovations and expansion projects of the 11,000 square foot residential campus.”

Raw XML AppendixShowing 400 of 415 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0PRESBYTERIAN VILLAGE INC
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt159516
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt216000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NET ANNUITIES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1LIFE INSURANCE RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2OTHER ASSETS
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05040
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0308073
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS OTHER
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTENDED USES OF THE FUNDS IN THE FOUNDATION ARE TO SUPPORT PRESBYTERIAN VILLAGE, INC., A NON PROFIT, CONTINUING CARE COMMUNITY FOR OLDER ADULTS THROUGH PHILANTHROPIC RESOURCES THAT WILL ADVANCE THE MISSION OF PRESBYTERIAN VILLAGE WITH UNRESTRICTED CONTRIBUTIONS AND GRANTS THAT WILL ENHANCE ON-GOING PROGRAMS AND OPERATIONS. TO FUND SPECIAL PROGRAMS FOR RESIDENTS, EITHER ANNUALLY OR THROUGH ENDOWED RESOURCES TO GENERATE FUTURE REVENUE. TO SOLICIT FUNDS FOR SIGNIFICANT FUTURE CAPITAL RENOVATIONS AND EXPANSION PROJECTS OF THE 11,000 SQUARE FOOT RESIDENTIAL CAMPUS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PRESBYTERIAN VILLAGE INC
IRS990ScheduleI/RecipientTable/RecipientEIN0710387368
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0510 N BROOKSIDE
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IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV, CASH
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SUPPORT PRESBYTERIAN VILLAGE, INC, A NON PROFIT, CONTINUING CARE COMMUNITY FOR OLDER ADULTS THROUGH PHILANTHROPIC RESOURCES THAT WILL ADVANCE THE MISSION OF PRESBYTERIAN VILLAGE AND THE CARE OF ITS RESIDENTS. TO SUPPORT PRESBYTERIAN VILLAGE WITH UNRESTRICTED CONTRIBUTIONS AND GRANTS THAT WILL ENHANCE ON-GOING PROGRAMS AND OPERATIONS. TO FUND SPECIAL PROGRAMS FOR RESIDENTS, EITHER ANNUALLY OR THROUGH ENDOWED RESOURCES TO GENERATE FUTURE REVENUE. TO SOLICIT FUNDS FOR SIGNIFICANT FUTURE CAPITAL RENOVATIONS AND EXPANSION PROJECTS OF THE 11,000 SQUARE FOOT RESIDENTIAL CAMPUS SITUATED ON 8 ACRES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR AND THE OPERATING COMMITTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO ENSURE PRESBYTERIAN FOUNDATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. THE PERIODIC REVIEWS, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULTS OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO PRESBYTERIAN VILLAGE'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FUTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCIAL STATEMENTS, ANNUAL FORM 990, GOVERNING DOCUMENTS, AND OTHER DOCUMENTS MEETING THE CRITERIA FOR DISCLOSURE ARE MADE AVAILABLE TO THE PUBLIC OR OTHER INTERESTED PARTIES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HEALTH CAR
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS MARSH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ED/SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum05012251615
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-30
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