Civic Intelligence

First National Development Corporation

EIN 73-1134929 • 501(c)6 • McAlester, OK

Profile

The purpose or purposes for which the corporation was formed are: stimulating the development and/or re-development of properties within the mcalester area, providing jobs and other economic opportunities and otherwise meeting pressing community needs in the area of growth and development.

235 E Choctaw AveMcAlester, OK 74501

n/A

Siviq Scores

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

Liabilities / Assets

66th percentile

0.33x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

6.83x

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

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

77th percentile

15%

Higher net margin than 77% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

25th percentile

-0.8%

Faster asset growth than 25% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-13%

Faster revenue growth than 10% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$8,723,255

Down $73,287 (-0.8%) from 2023

Liabilities

Down

$2,916,694

Down $138,747 (-4.5%) from 2023

Net Assets

Up

$5,806,561

Up $65,460 (+1.1%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin77th percentile

Revenue

Down

$426,812

Down $64,362 (-13%) from 2023

Expenses

Down

$361,352

Down $41,286 (-10%) from 2023

Net Income

Down

$65,460

Down $23,076 (-26%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$10M$5.0M$0Assets 2020: $8,371,016Liabilities 2020: $3,240,639Net Assets 2020: $5,130,3772020Assets 2021: $8,149,955Liabilities 2021: $2,828,847Net Assets 2021: $5,321,1082021Assets 2022: $8,071,626Liabilities 2022: $2,419,061Net Assets 2022: $5,652,5652022Assets 2023: $8,796,542Liabilities 2023: $3,055,441Net Assets 2023: $5,741,1012023Assets 2024: $8,723,255Liabilities 2024: $2,916,694Net Assets 2024: $5,806,5612024

Highlighted filing

2024

Assets$8,723,255
Liabilities$2,916,694
Net Assets$5,806,561
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$800K$600K$400K$200K$0Revenue 2020: $594,183Expenses 2020: $316,033Net Income 2020: $278,1502020Revenue 2021: $588,257Expenses 2021: $317,749Net Income 2021: $270,5082021Revenue 2022: $624,390Expenses 2022: $292,933Net Income 2022: $331,4572022Revenue 2023: $491,174Expenses 2023: $402,638Net Income 2023: $88,5362023Revenue 2024: $426,812Expenses 2024: $361,352Net Income 2024: $65,4602024

Highlighted filing

2024

Revenue$426,812
Expenses$361,352
Net Income$65,460
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$8,723,255
Liabilities
$2,916,694
Net assets
$5,806,561
Revenue
$426,812
Expenses
$361,352
Net income
$65,460
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.72$2.92$5.81$0.43$0.36$0.07
2023Detailed filing. Detailed filing data is available for this year.$8.80$3.06$5.74$0.49$0.40$0.09
2022Summary only. Only limited summary data is available for this year.$8.07$2.42$5.65$0.62$0.29$0.33
2021Summary only. Only limited summary data is available for this year.$8.15$2.83$5.32$0.59$0.32$0.27
2020Summary only. Only limited summary data is available for this year.$8.37$3.24$5.13$0.59$0.32$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.1
Gross Receipts
$426,812
Mission and Program Overview

Mission

The purpose or purposes for which the corporation was formed are: stimulating the development and/or re- development of properties within the mcalester area, providing jobs and other economic opportunities and otherwise meeting pressing community needs in the area of growth and development.

Stimulating development and redevelopment of properties in the mcalester area, providing jobs & other economic opportunities & meeting community needs for growth and development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,581,017$8,581,017→ $0
Rtn Earn Endowment Incm Other Fnds$5,741,101$5,806,561▲ $65,460
Loans From Officers Directors$3,053,433$2,914,686▼ $138,747
Cash and Non-Interest-Bearing Accounts$215,525$142,238▼ $73,287
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Total Assets$8,796,542$8,723,255▼ $73,287
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,008$2,008→ $0
Other Liabilities$0$0→ $0
Total Liabilities$3,055,441$2,916,694▼ $138,747
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,741,101$5,806,561▲ $65,460
Total Liabilities and Net Assets / Fund Balance$8,796,542$8,723,255▼ $73,287

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,581,017-$8,581,017
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Carlton BassPresident
Boyd BassDirector
Evans McbrideDirector
Sayer BrennerDirector
E Jane AuldSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$424,364
Investment Income
$0
Other Revenue
$2,448
Change in Net Assets
$65,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$358,852
Grants and Similar Amounts Paid$2,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest---$187,931
Occupancy---$77,111
Fees for Services Accounting---$12,600
Other Expenses---$2,927
Grants to Domestic Orgs---$2,500
Fees for Services Legal---$1,620
Total Functional Expenses$0$0$0$361,352
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$3,053,433$2,914,686▼ $138,747
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2 Family/business relationships amongst interested persons

“CARLTON BASS AND BOYD BASS - Family relationship”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The return is prepared and reviewed by an outside accounting firm. The form 990 is then reviewed by the treasurer of the organization prior to filing with the irs.”

Form 990, Part VI, Line 12C Conflict of interest policy

“First national development corporation conforms to first national bank & trust co. Of mcalester's conflict of interest policy. The coi is signed by all new employees and is then circulated periodically for review and resigned by all employees of the bank.”

Form 990, Part VI, Line 19 Required documents available to the public

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
First National Development Corporation
EIN
73-1134929
Phone
9184260211
Address
235 E Choctaw Ave, McAlester, OK 74501

Signing Officer

Name
Jane Auld
Title
Officer
Phone
9184260211
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
Ok
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
3

Preparer

Firm
Forvis Mazars LLP
Address
14221 Dallas Parkway Suite 400, Dallas, TX 75254
Preparer
Andrew Gray
Phone
9727028262
Raw XML Appendix362 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/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01981
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CARLTON BASS AND BOYD BASS - Family relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS PREPARED AND REVIEWED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE TREASURER OF THE ORGANIZATION PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FIRST NATIONAL DEVELOPMENT CORPORATION CONFORMS TO FIRST NATIONAL BANK & TRUST CO. OF MCALESTER'S CONFLICT OF INTEREST POLICY. THE COI IS SIGNED BY ALL NEW EMPLOYEES AND IS THEN CIRCULATED PERIODICALLY FOR REVIEW AND RESIGNED BY ALL EMPLOYEES OF THE BANK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19 Required documents available to the public
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Andrew Gray
ReturnHeader/ReturnTs02025-11-13T16:31:40+00:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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