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Nonprofiteer
← ARKANSAS CAPITAL RELENDING CORP

Form 990 for tax year 2025

Filed by ARKANSAS CAPITAL RELENDING CORP.

Totals

Total revenue
$1,631
Total expenses
$4,610
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$1,631
Investment income
$0
Other revenue
$0
Total assets, end of year
$13,918
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$13,918
Program services expenses (Part IX)
$3,554
Management and general expenses
$1,056
Fundraising expenses
$0
Program service expenses (Part III)
$3,554

Program services were 77.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: INTEREST INCOME

    total $1,315 · related or exempt $1,315

  • 2b · Program service revenue: LOAN LOSS PROVISION

    total $316 · related or exempt $316

Functional expenses

Part IX, the statement of functional expenses.

  • 11c · Fees: accounting

    total $4,350 · program services $3,554 · management and general $796

  • 13 · Office expenses

    total $260 · management and general $260

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,117 · end of year $1,857

  • 4 · Accounts receivable

    beginning of year $128 · end of year $44

  • 7 · Other notes and loans receivable

    beginning of year $34,077 · end of year $12,017

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $33,597 · end of year $14,172

  • 31 · Retained earnings, endowment or other funds

    beginning of year $2,725 · end of year -$254

Mission and programs · 2025

Mission

TO EXTEND LOANS UNDER THE UNITED STATES DEPARTMENT OF AGRICULTURE INTERMEDIARY RELENDING PROGRAM.

  • TO EXTEND LOANS UNDER THE UNITED STATES DEPARTMENT OF AGRICULTURE INTERMEDIARY RELENDING PROGRAM.

    Expenses $3,554 · Revenue $1,631

As filed on the 2025 return.

Listed in Part VII

  • Sam Walls III

    CEO

    Total calculated
    $480,074
    From this org
    $0
    From related orgs
    $428,465
    Other
    $51,609
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $278,465 related
    Bonus
    $0 + $150,000 related
    Other
    $0
    Deferred
    $0 + $35,000 related
    Nontaxable benefits
    $0 + $16,609 related
    Filer's total
    $0 + $480,074 related

  • Bryan Scoggins

    CHAIRMAN

    Total calculated
    $2,900
    From this org
    $0
    From related orgs
    $2,900
    Other
    $0
    Hours/week
    0

  • J Russell Guerra

    VICE CHAIRMAN

    Total calculated
    $2,600
    From this org
    $0
    From related orgs
    $2,600
    Other
    $0
    Hours/week
    0

  • William Staed

    DIRECTOR

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    0

  • Jeff Amerine

    DIRECTOR

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    0

  • David Shindler

    DIRECTOR

    Total calculated
    $1,900
    From this org
    $0
    From related orgs
    $1,900
    Other
    $0
    Hours/week
    0

  • Jerry Bullard

    DIRECTOR

    Total calculated
    $2,150
    From this org
    $0
    From related orgs
    $2,150
    Other
    $0
    Hours/week
    0

  • Virgil L Miller Jr

    DIRECTOR

    Total calculated
    $1,650
    From this org
    $0
    From related orgs
    $1,650
    Other
    $0
    Hours/week
    0

  • Robert T Ted Gammill

    DIRECTOR

    Total calculated
    $2,050
    From this org
    $0
    From related orgs
    $2,050
    Other
    $0
    Hours/week
    0

  • Martha Moore

    DIRECTOR

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    0

  • Karen Marine

    DIRECTOR

    Total calculated
    $2,050
    From this org
    $0
    From related orgs
    $2,050
    Other
    $0
    Hours/week
    0

  • Kevin Burns

    DIRECTOR

    Total calculated
    $2,950
    From this org
    $0
    From related orgs
    $2,950
    Other
    $0
    Hours/week
    0

  • Emily McElroy

    DIRECTOR

    Total calculated
    $2,050
    From this org
    $0
    From related orgs
    $2,050
    Other
    $0
    Hours/week
    0

  • Laura Fine

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0

  • Shelle Randall

    DIRECTOR

    Total calculated
    $2,200
    From this org
    $0
    From related orgs
    $2,200
    Other
    $0
    Hours/week
    0

  • Lorrie Trogden

    DIRECTOR

    Total calculated
    $1,900
    From this org
    $0
    From related orgs
    $1,900
    Other
    $0
    Hours/week
    0

  • Shamim Okolloh

    DIRECTOR

    Total calculated
    $1,500
    From this org
    $0
    From related orgs
    $1,500
    Other
    $0
    Hours/week
    0

  • Leslie Lane

    PRESIDENT

    Total calculated
    $305,560
    From this org
    $0
    From related orgs
    $272,327
    Other
    $33,233
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $221,327 related
    Bonus
    $0 + $51,000 related
    Other
    $0
    Deferred
    $0 + $27,479 related
    Nontaxable benefits
    $0 + $5,754 related
    Filer's total
    $0 + $305,560 related

  • Scott Gardner

    CFO

    Total calculated
    $159,215
    From this org
    $0
    From related orgs
    $146,111
    Other
    $13,104
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $121,111 related
    Bonus
    $0 + $25,000 related
    Other
    $0
    Deferred
    $0 + $7,427 related
    Nontaxable benefits
    $0 + $5,677 related
    Filer's total
    $0 + $159,215 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

PART I, LINE 3
RELATED ORG METHODS USED FOR COMPENSATION EXPLANATION THE OFFICERS OF ARKANSAS CAPITAL RELENDING CORPORATION ARE PAID BY ACC CAPITAL, INC. AND ARE ALSO BOARD MEMBERS OF ACC CAPITAL, INC. COMPENSATION FOR EXECUTIVES AND KEY EMPLOYEES IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS' COMPENSATION COMMITTEE. TO DETERMINE COMPENSATION, THE COMPENSATION COMMITTEE UTILIZES OUTSIDE ASSISTANCE FROM JER HR GROUP, AN INDEPENDENT, PROFESSIONAL COMPANY THAT SPECIALIZES IN COMPENSATION SURVEYS AND RECOMMENDATIONS FOR AMERICAN COMPANIES. THE COMPENSATION ACTUALLY PAID TO OFFICERS AND KEY EMPLOYEES IS WITHIN GUIDELINES RECOMMENDED BY THE OUTSIDE CONSULTANT.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • PINE STATE CAPITAL LLC

    RELATED · EB-5 · AR · 0.01% owned · share of income $648 · share of assets $1,428 · general or managing partner

  • HEARTLAND RENAISSANCE FUND

    RELATED · ECON DEV · AR · 0.01% owned · share of income -$38 · share of assets $21

Provenance

Return type
form_990
Tax year
2025
Filed
26 August 2026
IRS schema version
2025v4.2
Source object
202602469349301105

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