Nonprofit · EIN 71-0811347
ARKANSAS CAPITAL RELENDING CORP
Tax-exempt · LITTLE ROCK, AR 72201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,631 | $4,610 | -$2,979 | $13,918 | $0 | $13,918 |
| December 31, 2024 | 990 | $11,009 | $2,235 | $8,774 | $36,322 | $0 | $36,322 |
| December 31, 2023 | 990 | $5,677 | $3,602 | $2,075 | $64,630 | $0 | $64,630 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,631
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,350
- Program services (functional)
- $3,554
- Management and general (functional)
- $1,056
Balance sheet and other
- Total assets, start of year
- $36,322
- Total assets, end of year
- $13,918
- Total liabilities, end of year
- $0
- Net assets, end of year
- $13,918
- Gross receipts
- $1,631
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1998
- State of legal domicile
- AR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SAM WALLS III | CEO Trustee or director, Officer | 1 | $0 | $428,465 | $51,609 |
| LESLIE LANE | PRESIDENT Officer | 1 | $0 | $272,327 | $33,233 |
| SCOTT GARDNER | CFO Officer | 1 | $0 | $146,111 | $13,104 |
| KEVIN BURNS | DIRECTOR Trustee or director | 0 | $0 | $2,950 | $0 |
| BRYAN SCOGGINS | CHAIRMAN Trustee or director, Officer | 0 | $0 | $2,900 | $0 |
| J RUSSELL GUERRA | VICE CHAIRMAN Trustee or director, Officer | 0 | $0 | $2,600 | $0 |
| SHELLE RANDALL | DIRECTOR Trustee or director | 0 | $0 | $2,200 | $0 |
| JERRY BULLARD | DIRECTOR Trustee or director | 0 | $0 | $2,150 | $0 |
| ROBERT T TED GAMMILL | DIRECTOR Trustee or director | 0 | $0 | $2,050 | $0 |
| KAREN MARINE | DIRECTOR Trustee or director | 0 | $0 | $2,050 | $0 |
| EMILY MCELROY | DIRECTOR Trustee or director | 0 | $0 | $2,050 | $0 |
| WILLIAM STAED | DIRECTOR Trustee or director | 0 | $0 | $2,000 | $0 |
| JEFF AMERINE | DIRECTOR Trustee or director | 0 | $0 | $2,000 | $0 |
| MARTHA MOORE | DIRECTOR Trustee or director | 0 | $0 | $2,000 | $0 |
| DAVID SHINDLER | DIRECTOR Trustee or director | 0 | $0 | $1,900 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| LORRIE TROGDEN | DIRECTOR Trustee or director | 0 | $0 | $1,900 |
| VIRGIL L MILLER JR | DIRECTOR Trustee or director | 0 | $0 | $1,650 |
| SHAMIM OKOLLOH | DIRECTOR Trustee or director | 0 | $0 | $1,500 |
| LAURA FINE | DIRECTOR Trustee or director | 0 | $0 | $0 |
990 for the year ended December 31, 2024: 21 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SAM WALLS III | CEO Trustee or director, Officer | 1 | $0 | $451,941 | $62,596 |
| LESLIE LANE | PRESIDENT Officer | 1 | $0 | $375,450 | $43,575 |
| SCOTT GARDNER | CFO Officer | 1 | $0 | $109,937 | $11,324 |
| ANDREW SPEED | CFO (JAN-SEPT) Officer | 1 | $0 | $102,202 | $13,132 |
| KEVIN BURNS | DIRECTOR Trustee or director | 0 | $0 | $2,650 | $0 |
| BRYAN SCOGGINS | VICE CHAIRMAN Trustee or director, Officer | 0 | $0 | $2,500 | $0 |
| CARROLL PENICK | CHAIRMAN Trustee or director, Officer | 0 | $0 | $2,400 | $0 |
| J RUSSELL GUERRA | DIRECTOR Trustee or director | 0 | $0 | $2,350 | $0 |
| VIRGIL L MILLER JR | DIRECTOR Trustee or director | 0 | $0 | $2,350 | $0 |
| DAVID SHINDLER | DIRECTOR Trustee or director | 0 | $0 | $2,350 | $0 |
| WILLIAM STAED | DIRECTOR Trustee or director | 0 | $0 | $2,300 | $0 |
| LORRIE TROGDEN | DIRECTOR Trustee or director | 0 | $0 | $2,200 | $0 |
| ROBERT T TED GAMMILL | DIRECTOR Trustee or director | 0 | $0 | $2,100 | $0 |
| SHELLE RANDALL | DIRECTOR Trustee or director | 0 | $0 | $2,100 | $0 |
| EMILY MCELROY | DIRECTOR Trustee or director | 0 | $0 | $2,100 | $0 |
| KAREN MARINE | DIRECTOR Trustee or director | 0 | $0 | $2,100 | $0 |
| MARTHA MOORE | DIRECTOR Trustee or director | 0 | $0 | $2,050 | $0 |
| SHAMIM OKOLLOH | DIRECTOR Trustee or director | 0 | $0 | $1,500 | $0 |
| JEFF AMERINE | DIRECTOR Trustee or director | 0 | $0 | $1,500 | $0 |
| JERRY BULLARD | DIRECTOR Trustee or director | 0 | $0 | $1,000 | $0 |
| LAURA FINE | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 29 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SAM WALLS III | CEO Trustee or director, Officer | 1 | $0 | $297,627 | $46,694 |
| LESLIE LANE | PRESIDENT Officer | 1 | $0 | $265,744 | $32,449 |
| RUSH DEACON | SVP Officer | 1 | $0 | $208,384 | $27,716 |
| CRAIG CALAFATI | EVP Officer | 1 | $0 | $183,058 | $25,553 |
| BERT KING | SVP Officer | 1 | $0 | $167,247 | $30,842 |
| SANDRA HAIRSTON | EVP - SEC/TREAS Officer | 1 | $0 | $133,776 | $25,521 |
| ANDREW SPEED | CFO Officer | 1 | $0 | $121,755 | $18,014 |
| BECKA WEBB | ASST. SEC-TREASURER Highest-paid employee | 1 | $0 | $126,482 | $9,434 |
| JASON GOBER | VP Highest-paid employee | 1 | $0 | $110,730 | $24,649 |
| MICHELLE CHEN | VP Highest-paid employee | 1 | $0 | $110,263 | $10,826 |
| LA'TWAN CHEATHAM | VP Highest-paid employee | 1 | $0 | $105,323 | $12,688 |
| LANA WALDRON | VP Highest-paid employee | 1 | $0 | $101,055 | $10,771 |
| KEVIN BURNS | CHAIRMAN Trustee or director, Officer | 0 | $0 | $0 | $0 |
| CARROLL PENICK | VICE CHAIRMAN Trustee or director, Officer | 0 | $0 | $0 | $0 |
| VIRGIL MILLER JR | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| WILLIAM STAED | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| JEFF AMERINE | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| DAVID SHINDLER | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| JERRY BULLARD | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| MARTHA MOORE | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| KAREN MARINE | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| BRYAN SCOGGINS | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| J RUSSELL GUERRA | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| LAURA FINE | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| ROBERT GAMMILL | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| EMILY MCELROY | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| SHELLE RANDALL | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| LORRIE TROGDEN | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
| SHAMIM OKOLLOH | DIRECTOR Trustee or director | 0 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 200 RIVER MARKET AVE STE 400, LITTLE ROCK, AR 72201-1766
- Principal officer (990 for 2025)
- SAM WALLS III, 200 RIVER MARKET AVE SUITE 400, LITTLE ROCK, AR 72201
- Signed the 990
- SAM WALLS III, CEO
- Phone
- (501) 374-9247
- Return prepared by
- HOGANTAYLOR LLP
Mission
TO EXTEND LOANS UNDER THE UNITED STATES DEPARTMENT OF AGRICULTURE INTERMEDIARY RELENDING PROGRAM.
Program accomplishments
- TO EXTEND LOANS UNDER THE UNITED STATES DEPARTMENT OF AGRICULTURE INTERMEDIARY RELENDING PROGRAM.Expenses $3,554 · revenue $1,631
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 71-0811347
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $13,918
- Income (IRS master file)
- $1,631
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,631 | $4,610 | $13,918 | XML |
| 990 | December 2024 | $11,009 | $2,235 | $36,322 | XML |
| 990 | December 2023 | $5,677 | $3,602 | $64,630 | XML |
| 990 | December 2022 | $5,639 | $7,858 | $116,014 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 71-0811347).
Questions about ARKANSAS CAPITAL RELENDING CORP
- What is the EIN of ARKANSAS CAPITAL RELENDING CORP?
- The employer identification number (EIN) of ARKANSAS CAPITAL RELENDING CORP is 71-0811347.
- Is ARKANSAS CAPITAL RELENDING CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1998.
- Are donations to ARKANSAS CAPITAL RELENDING CORP tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ARKANSAS CAPITAL RELENDING CORP file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ARKANSAS CAPITAL RELENDING CORP due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ARKANSAS CAPITAL RELENDING CORP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ARKANSAS CAPITAL RELENDING CORP?
- The 990 for the year ended December 31, 2025 names SAM WALLS III.
- Who are the officers and directors of ARKANSAS CAPITAL RELENDING CORP?
- The 990 for the year ended December 31, 2025 lists 19 people; 0 received compensation from the organization.
- How much revenue does ARKANSAS CAPITAL RELENDING CORP have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,631, expenses of $4,610 and total assets of $13,918 at year end.
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