Liabilities / Assets
10th percentile
Higher debt load relative to assets than 10% of similar nonprofits.
EIN 71-6051240 • 501(c)3 • Little Rock, AR
Profile
Providing student and agricultural loans in rural arkansas
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
10th percentile
Higher debt load relative to assets than 10% of similar nonprofits.
Liabilities / Revenue
25th percentile
Higher debt load relative to revenue than 25% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
30th percentile
Higher top officer pay than 30% of similar nonprofits.
Top officer pay equals 5.9% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
84th percentile
Faster revenue growth than 84% of similar nonprofits.
Assets
Up$31,894,317
Up $636,190 (+2.0%) from 2023
Liabilities
Down$162,411
Down $15,768 (-8.8%) from 2023
Net Assets
Up$31,731,906
Up $651,958 (+2.1%) from 2023
Revenue
Up$1,642,244
Up $445,632 (+37%) from 2023
Expenses
Up$999,561
Up $249,572 (+33%) from 2023
Net Income
Up$642,683
Up $196,060 (+44%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
STUDENT LOANS
Providing student and agricultural loans in rural arkansas
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $31,079,948 | $31,731,906 | ▲ $651,958 |
| Other Notes and Loans Receivable, Net | $16,681,004 | $18,015,819 | ▲ $1,334,815 |
| Cash and Non-Interest-Bearing Accounts | $14,434,379 | $12,824,978 | ▼ $1,609,401 |
| Savings and Temporary Cash Investments | $100,000 | $1,000,000 | ▲ $900,000 |
| Land, Buildings, and Equipment, Net | $40,000 | $50,775 | ▲ $10,775 |
| Prepaid Expenses and Deferred Charges | $2,249 | $2,250 | ▲ $1 |
| Total Assets | $31,258,127 | $31,894,317 | ▲ $636,190 |
| Other Assets Total | $495 | $495 | → $0 |
| Liabilities | |||
| Other Liabilities | $173,427 | $162,411 | ▼ $11,016 |
| Accounts Payable and Accrued Expenses | $4,752 | - | - |
| Total Liabilities | $178,179 | $162,411 | ▼ $15,768 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $31,079,948 | $31,731,906 | ▲ $651,958 |
| Total Liabilities and Net Assets / Fund Balance | $31,258,127 | $31,894,317 | ▲ $636,190 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $10,775 | $365,684 | $376,459 |
| Land | $40,000 | - | $40,000 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Chris Lampkin | Executive Director | FT | $96,154 | $96,154 |
| Name | Title |
|---|---|
| Paula Terrell | President |
| Ann B Pugh | Director |
| John Thurston | Director |
| Kenneth Mourton | Director |
| Reid Harrod | Director |
| Richard Abernathy | Director |
| Ronnie Roberts | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $558,550 |
| Other Expenses | $441,011 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $458,268 | - | - | $458,268 |
| Information Technology | $62,942 | - | - | $62,942 |
| Other Employee Benefits | $62,246 | - | - | $62,246 |
| Payroll Taxes | $34,736 | - | - | $34,736 |
| All Other Expenses | $27,779 | - | - | $27,779 |
| Fees for Services Legal | - | $22,035 | - | $22,035 |
| Insurance | - | $16,270 | - | $16,270 |
| Office Expenses | - | $14,779 | - | $14,779 |
| Fees for Services Accounting | - | $14,000 | - | $14,000 |
| Travel | $9,756 | $3,437 | - | $13,193 |
| Occupancy | - | $12,313 | - | $12,313 |
| Conferences and Meetings | - | $3,600 | - | $3,600 |
| Pension Plan Contributions | $3,300 | - | - | $3,300 |
| Other Expenses | $3,045 | - | - | $3,045 |
| Advertising | - | $655 | - | $655 |
| Total Functional Expenses | $912,472 | $87,089 | $0 | $999,561 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Liabilities | $161,980 |
| Credit Card | $431 |
“Each member of the board has been assinged one share of stock in the organizaiton. They have voting rights, but do not have ownership of any of the assets of the organization.”
“Members of the board of directors may elect other members to the board. When the organization was formed by the Arkansas Legislature, there was a requirement that the State Treasurer also serve as a board member. This position is determined by open state wide elections.”
“The board or directors has the ultimate decision making authority for the management of the organization. Day to day management decisions are made by a board approved manager.”
“A copy of Form 990 has been made available for board review prior to filing.”
“Board members are required to inform and discuss any situation that may be considered a conflict of interest to the operations of the board.”
“Compensation for key employees is subject to board approval. Management must also submit a budget to the board relecting the salaries of other personnel.”
“Salary for employees, other than the manager, are set in a budgeted amount by the manager. The approval of the budget is the responsibility of the board.”
“Governing documents and financial statements are available to the public during regular bsuiness hours of the organization. Management does request that an appointment be made for the their review by interested members of the public”
“Adjustments from prior fiscal year audit”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4752 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDING STUDENT AND AGRICULTURAL LOANS IN RURAL ARKANSAS |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 655 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 655 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 27779 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 27779 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5013752358 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 750 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LITTLE ROCK |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 72203 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 14434379 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 12824978 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 458268 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 458268 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 3600 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3600 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 675146 |
| IRS990/CYOtherExpensesAmt | 0 | 441011 |
| IRS990/CYOtherRevenueAmt | 0 | 80986 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 886112 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 642683 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 558550 |
| IRS990/CYTotalExpensesAmt | 0 | 999561 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1642244 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | WITH THE PASSAGE OF ACT 27 IN 1959, THE ARKANSAS GENERAL ASSEMBLY CREATED AREF AS A PRIVATE, NONPROFIT ENTITY WITH THE SOLE PURPOSE OF MAKING AFFORDABLE LOANS TO RURAL ARKANSANS. SINCE THAT TIME, AREF HAS HELPED THOUSANDS OF ARKANSANS ATTAIN HIGHER EDUCATION TO PURSUE THEIR DREAMS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 912472 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14000 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 22035 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 22035 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHRIS LAMPKIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RONNIE ROBERTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | REID HARROD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN THURSTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICHARD ABERNATHY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANN B PUGH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KENNETH MOURTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PAULA TERRELL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 96154 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1959 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1642244 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 62942 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 62942 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 16270 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16270 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 675146 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 675146 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 365684 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 40000 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 50775 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 416459 |
| IRS990/LegalDomicileStateCd | 0 | AR |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDING STUDENT AND AGRICULTURAL LOANS IN RURAL ARKANSAS |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 31079948 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 31731906 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 12313 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 12313 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 14779 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 14779 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 495 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 495 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 9275 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 62246 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 62246 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROVISION FOR LOSSES |
| IRS990/OtherExpensesGrp/Desc | 1 | COLLECTION COSTS |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER COSTS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 232284 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 18116 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3045 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 232284 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 18116 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3045 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 173427 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 162411 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 522291 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 522291 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 522291 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | FEES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | RECOVERY OF BAD DEBT |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1560 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 31264 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 48162 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1560 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 31264 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 48162 |
| IRS990/OtherRevenueTotalAmt | 0 | 80986 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 16681004 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 18015819 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 34736 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 34736 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 3300 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 3300 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2249 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2250 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 522291 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 522291 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 522291 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EDUCATION LOANS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CAPITALIZED LOAN INT |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | AGRI LOANS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 364872 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 94518 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 426722 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 364872 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 94518 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 426722 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 190625 |
| IRS990/PYOtherExpensesAmt | 0 | 287264 |
| IRS990/PYOtherRevenueAmt | 0 | 122414 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 883573 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 446623 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 462725 |
| IRS990/PYTotalExpensesAmt | 0 | 749989 |
| IRS990/PYTotalRevenueAmt | 0 | 1196612 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 642683 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 100000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1000000 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 365684 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 431 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CREDIT CARD |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Each member of the board has been assinged one share of stock in the organizaiton. They have voting rights, but do not have ownership of any of the assets of the organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Members of the board of directors may elect other members to the board. When the organization was formed by the Arkansas Legislature, there was a requirement that the State Treasurer also serve as a board member. This position is determined by open state wide elections. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The board or directors has the ultimate decision making authority for the management of the organization. Day to day management decisions are made by a board approved manager. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A copy of Form 990 has been made available for board review prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Board members are required to inform and discuss any situation that may be considered a conflict of interest to the operations of the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Compensation for key employees is subject to board approval. Management must also submit a budget to the board relecting the salaries of other personnel. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Salary for employees, other than the manager, are set in a budgeted amount by the manager. The approval of the budget is the responsibility of the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Governing documents and financial statements are available to the public during regular bsuiness hours of the organization. Management does request that an appointment be made for the their review by interested members of the public |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ADJUSTMENTS FROM PRIOR FISCAL YEAR AUDIT |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Explanation of other changes in net assets or fund balances Part XI line 9 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 162411 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 162411 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 31731906 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 886112 |
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| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 3437 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 9756 |
| IRS990/TravelGrp/TotalAmt | 0 | 13193 |
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| IRS990/WhistleblowerPolicyInd | 0 | true |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHRISTOPHER LAMPKIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5013752358 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ARKANSAS RURAL ENDOWMENT FUND INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ARKA |
| ReturnHeader/Filer/EIN | 0 | 716051240 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 750 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LITTLE ROCK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 72203 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 320399203 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Denman Hamilton & Associates CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 310 Natural Resources Dr |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Little Rock |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 72205 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5013129491 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Robert Neil Denman |
| ReturnHeader/ReturnTs | 0 | 2025-05-14T15:54:37-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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