Presbyterian Village Foundation Inc

Nonprofit profile at a glance

EIN
710841031
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Little Rock, AR, USA
Phone
5012251615
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Christianity

Reported finances

Revenue
$387,315
Expenses
$271,544
Assets
$857,662
Liabilities
$3,751

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

Leadership & pay

7 people listed

Executive titles in this filing

  • ROY SMITH (PRESIDENT)

People named in this filing

  • ROY SMITH (PRESIDENT)
  • TIM HEIPLE (VICE PRESIDE)
  • MIKE CRAIG (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To support presbyterian village, inc, a non profit, continuing care community for older adults through philanthropic resources that will advance the mission of presbyterian village and the care of its residents. To support presbyterian village with unrestricted contributions and grants that will enhance on-going programs and operations. To fund special programs for residents, either annually or through endowed resources to generate future revenue. To solicit funds for significant future capital renovations and expansion projects of the 11,000 square foot residential campus situated on 8 acres.

What it reported doing in 2025

Presbyterian village foundation's purpose is to support presbyterian village, inc, a non profit, continuing care facility for older adults through philanthropic resources that will advance the mission of presbyterian village and the care of its residents. (1) the foundation donated 251,420 to the village for operations and special services. (2) the foundation secured designated funds for special programs to benefit the village residents.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 94
  • Accountability: 86
  • Sustainability: 71
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.8%; rating input score 69
  • Program expense ratio: 92.6%; rating input score 93
  • Fundraising efficiency: $22.67 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 25th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 29.9%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 3.16; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -13.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -3.6% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 68.8% of revenue deployed · 92.6% of spending went to programs
  • Governance: 6 of 7 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $251K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.