Acc Capital Foundation

Nonprofit profile at a glance

EIN
710819945
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Little Rock, AR, USA
Phone
5013749247
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$776,199
Expenses
$785,561
Assets
$89,927
Liabilities
$5,857

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • SAM WALLS III (PRESIDENT)
  • LESLIE LANE (VICE PRESIDENT)

Highest reported compensation

  • SAM WALLS III (PRESIDENT): $480,074 total reported compensation
  • LESLIE LANE (VICE PRESIDENT): $305,560 total reported compensation
  • RUSH DEACON (TREASURER): $290,291 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization promotes educational activities which foster entrepreneurial development in Arkansas with the goal of increasing business startup creation and leadership development.

What it reported doing in 2025

Annual governor's award for entrepreneurial development in Arkansas whereby college students present business plans for hypothetical businesses; plans are judged by a panel of experts and dollar awards are presented to winners at the annual awards luncheon supported by the business community of the state. The entity also sponsors a 5th-8th grade business plan competition named youth entrepreneurial showcase (y.e.s.) for Arkansas.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 83
  • Accountability: 38
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.1%; rating input score 93
  • Program expense ratio: 91.9%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 14th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.2%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 15.5%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 12.6% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 13.8% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 93.1% of revenue deployed · 91.9% of spending went to programs
  • Governance: 4 of 8 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $722K in reported program spending
  • Leadership: top reported pay $480K · 8 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 7 of 9 not reported.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.