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ARKANSAS CAPITAL RELENDING CORP

EIN 71-0811347 LITTLE ROCK, AR

Browse the largest nonprofits in Arkansas

Revenue 2025
$1,631
Expenses 2025
$4,610

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

As filed

Subsection
06
Classification
1000
Street
200 RIVER MARKET AVE STE 400

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

3 other organizations in the IRS Business Master File list the same street address. matched by us

This address is a suite or unit (STE 400). Organizations that share one are often clients of the same office-services firm, accountant or registered agent rather than related to each other.

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

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.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $1,631
    Expenses
    $4,610
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $5,677
    Expenses
    $3,602
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $5,639
    Expenses
    $7,858
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $13,345
    Expenses
    $15,340
    Assets (EOY)
    $458,233
  • 2020 · 990

    Revenue
    $11,540
    Expenses
    $15,451
    Assets (EOY)
    $1,101,150
  • 2019 · 990

    Revenue
    $98,472
    Expenses
    $20,504
    Assets (EOY)
    $1,161,706
  • 2018 · 990

    Revenue
    $32,308
    Expenses
    $31,909
    Assets (EOY)
    $1,111,182

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2025 return

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Related partnerships on its 2025 return

  • 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

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.