Civic Intelligence

Friendship Community Living Nc Inc

EIN 71-0852843 • 501(c)3 • Russellville, AR

Profile

Housing for 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

97th percentile

1.84x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

10.83x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

12th percentile

-27%

Higher net margin than 12% 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

31st percentile

-3.8%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

20th percentile

-17%

Faster revenue growth than 20% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$753,171

Down $29,881 (-3.8%) from 2024

Liabilities

Up

$1,384,975

Up $4,688 (+0.3%) from 2024

Net Assets

Down

-$631,804

Down $34,569 (-5.8%) from 2024

Operations
Liabilities / Revenue99th percentileNet Margin12th percentile

Revenue

Down

$127,923

Down $25,630 (-17%) from 2024

Expenses

Up

$162,492

Up $2,279 (+1.4%) from 2024

Net Income

Down

-$34,569

Down $27,909 (-419%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$2.0M$1.0M$0-$1.0MAssets 2010: $1,120,014Liabilities 2010: $1,280,113Net Assets 2010: -$160,0992010Assets 2011: $1,095,186Liabilities 2011: $1,278,510Net Assets 2011: -$183,3242011Assets 2012: $1,064,594Liabilities 2012: $1,277,092Net Assets 2012: -$212,4982012Assets 2013: $1,033,423Liabilities 2013: $1,285,263Net Assets 2013: -$251,8402013Assets 2014: $998,598Liabilities 2014: $1,299,042Net Assets 2014: -$300,4442014Assets 2015: $962,971Liabilities 2015: $1,303,705Net Assets 2015: -$340,7342015Assets 2016: $935,973Liabilities 2016: $1,314,479Net Assets 2016: -$378,5062016Assets 2017: $908,743Liabilities 2017: $1,329,718Net Assets 2017: -$420,9752017Assets 2018: $887,054Liabilities 2018: $1,321,936Net Assets 2018: -$434,8822018Assets 2019: $867,628Liabilities 2019: $1,323,015Net Assets 2019: -$455,3872019Assets 2020: $842,961Liabilities 2020: $1,323,125Net Assets 2020: -$480,1642020Assets 2021: $819,441Liabilities 2021: $1,333,281Net Assets 2021: -$513,8402021Assets 2022: $780,944Liabilities 2022: $1,337,023Net Assets 2022: -$556,0792022Assets 2023: $766,825Liabilities 2023: $1,357,400Net Assets 2023: -$590,5752023Assets 2024: $783,052Liabilities 2024: $1,380,287Net Assets 2024: -$597,2352024Assets 2025: $753,171Liabilities 2025: $1,384,975Net Assets 2025: -$631,8042025

Highlighted filing

2025

Assets$753,171
Liabilities$1,384,975
Net Assets-$631,804
Open 2025 Filing

Operations Trend

Revenue Growth20th percentile

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

$200K$100K$0-$100KRevenue 2010: $63,200Expenses 2010: $85,955Net Income 2010: -$22,7552010Expenses 2011: $92,1842011Expenses 2012: $94,9262012Revenue 2013: $67,214Expenses 2013: $106,556Net Income 2013: -$39,3422013Revenue 2014: $62,853Expenses 2014: $111,457Net Income 2014: -$48,6042014Revenue 2015: $60,220Expenses 2015: $100,510Net Income 2015: -$40,2902015Revenue 2016: $64,982Expenses 2016: $102,754Net Income 2016: -$37,7722016Revenue 2017: $69,122Expenses 2017: $111,591Net Income 2017: -$42,4692017Revenue 2018: $93,829Expenses 2018: $107,736Net Income 2018: -$13,9072018Revenue 2019: $97,422Expenses 2019: $117,927Net Income 2019: -$20,5052019Revenue 2020: $94,998Expenses 2020: $119,775Net Income 2020: -$24,7772020Revenue 2021: $92,849Expenses 2021: $126,525Net Income 2021: -$33,6762021Revenue 2022: $95,777Expenses 2022: $138,016Net Income 2022: -$42,2392022Revenue 2023: $110,910Expenses 2023: $145,406Net Income 2023: -$34,4962023Revenue 2024: $153,553Expenses 2024: $160,213Net Income 2024: -$6,6602024Revenue 2025: $127,923Expenses 2025: $162,492Net Income 2025: -$34,5692025

Highlighted filing

2025

Revenue$127,923
Expenses$162,492
Net Income-$34,569
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$753,171
Liabilities
$1,384,975
Net assets
-$631,804
Revenue
$127,923
Expenses
$162,492
Net income
-$34,569
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.75$1.38$0.63$0.13$0.16$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.78$1.38$0.60$0.15$0.16$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.77$1.36$0.59$0.11$0.15$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.78$1.34$0.56$0.10$0.14$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$1.33$0.51$0.09$0.13$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.84$1.32$0.48$0.09$0.12$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.87$1.32$0.46$0.10$0.12$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.89$1.32$0.43$0.09$0.11$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.91$1.33$0.42$0.07$0.11$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.94$1.31$0.38$0.06$0.10$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.96$1.30$0.34$0.06$0.10$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.00$1.30$0.30$0.06$0.11$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$1.29$0.25$0.07$0.11$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$1.28$0.21$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$1.28$0.18$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$1.28$0.16$0.06$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
$127,923
Mission and Program Overview

Mission

Housing for low income developmentally disabled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$735,449$701,009▼ $34,440
Savings and Temporary Cash Investments$39,830$44,536▲ $4,706
Accounts Receivable$6,345$6,216▼ $129
Cash and Non-Interest-Bearing Accounts$1,428$1,410▼ $18
Total Assets$783,052$753,171▼ $29,881
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,222,100$1,222,100→ $0
Accounts Payable and Accrued Expenses$152,436$157,235▲ $4,799
Other Liabilities$5,751$5,640▼ $111
Total Liabilities$1,380,287$1,384,975▲ $4,688
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-597,235$-631,804▼ $34,569
Total Net Assets Fund Balance$-597,235$-631,804▼ $34,569
Total Liabilities and Net Assets / Fund Balance$783,052$753,171▼ $29,881

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$612,799$683,422$1,296,221
Land$88,210-$88,210
Equipment-$3,411$3,411
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
$39,951
Program Service Revenue
$87,904
Investment Income
$68
Other Revenue
$0
Change in Net Assets
$-34,569

Audited Revenue Reconciliation

Revenue per Audited Statements
$127,923
Total Revenue per Audited Statements
$127,923
Total Revenue per Form 990
$127,923
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,404
Salaries, Compensation, and Employee Benefits$6,088
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$63,692--$63,692
Depreciation Depletion$34,440--$34,440
Fees for Services Management-$16,533-$16,533
Insurance$15,129--$15,129
Fees for Services Accounting-$13,470-$13,470
Other Salaries and Wages$5,589--$5,589
Fees for Services Other$1,629--$1,629
Payroll Taxes$428--$428
Travel$133--$133
Office Expenses$106--$106
Other Employee Benefits$71--$71
Other Expenses$2--$2
Total Functional Expenses$132,489$30,003$0$162,492

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$162,492
Total Expenses per Audited Statements$162,492
Total Expenses per Form 990$162,492
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$5,640
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 Nc Inc
EIN
71-0852843
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
2001
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 north central, 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 june 30, 2025 and 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.”

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FRIENDSHIP COMMUNITY LIVING NORTH CENTRAL, 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 JUNE 30, 2025 AND 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FRIENDSHIP COMMUNITY CARE INC
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 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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