Civic Intelligence

First United Methodist Church Child Development Center

EIN 30-0372019 • 501(c)3 • Hot Springs, AR

Profile

Operation of a daycare program for children.

1100 Central AveHot Springs, AR 71901

fumchs.org/CHILDREN/DAYCARE

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.04x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

54th percentile

6.4%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$76,178

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

58th percentile

6.7%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

3.0%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$861,884

Up $54,097 (+6.7%) from 2023

Liabilities

Up

$29,099

Up $5,744 (+25%) from 2023

Net Assets

Up

$832,785

Up $48,353 (+6.2%) from 2023

Revenue

Up

$754,068

Up $21,682 (+3.0%) from 2023

Expenses

Up

$705,715

Up $44,778 (+6.8%) from 2023

Net Income

Down

$48,353

Down $23,096 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2016: $79,241Liabilities 2016: $735Net Assets 2016: $78,5062016Assets 2018: $132,527Liabilities 2018: $24,243Net Assets 2018: $108,2842018Assets 2019: $183,941Liabilities 2019: $30,529Net Assets 2019: $153,4122019Assets 2020: $79,768Liabilities 2020: $15,810Net Assets 2020: $63,9582020Assets 2021: $325,740Liabilities 2021: $20,511Net Assets 2021: $305,2292021Assets 2022: $740,743Liabilities 2022: $27,760Net Assets 2022: $712,9832022Assets 2023: $807,787Liabilities 2023: $23,355Net Assets 2023: $784,4322023Assets 2024: $861,884Liabilities 2024: $29,099Net Assets 2024: $832,7852024

Highlighted filing

2024

Assets$861,884
Liabilities$29,099
Net Assets$832,785

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2016: $539,110Expenses 2016: $405,348Net Income 2016: $133,7622016Revenue 2018: $509,023Expenses 2018: $472,329Net Income 2018: $36,6942018Revenue 2019: $572,214Expenses 2019: $527,086Net Income 2019: $45,1282019Revenue 2020: $315,185Expenses 2020: $404,639Net Income 2020: -$89,4542020Revenue 2021: $830,292Expenses 2021: $589,021Net Income 2021: $241,2712021Revenue 2022: $1,064,310Expenses 2022: $656,556Net Income 2022: $407,7542022Revenue 2023: $732,386Expenses 2023: $660,937Net Income 2023: $71,4492023Revenue 2024: $754,068Expenses 2024: $705,715Net Income 2024: $48,3532024

Highlighted filing

2024

Revenue$754,068
Expenses$705,715
Net Income$48,353

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 11, 2025
Return Version
2024v5.2
Gross Receipts
$754,068
Mission and Program Overview

Mission

Operation of a daycare program for children.

Operation of daycare program for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$687,033$740,727▲ $53,694
Land, Buildings, and Equipment, Net$87,358$75,569▼ $11,789
Accounts Receivable$33,396$45,588▲ $12,192
Total Assets$807,787$861,884▲ $54,097
Liabilities
Accounts Payable and Accrued Expenses$22,130$27,985▲ $5,855
Deferred Revenue$1,225$1,114▼ $111
Total Liabilities$23,355$29,099▲ $5,744
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$776,553$822,816▲ $46,263
Net Assets With Donor Restrictions$7,879$9,969▲ $2,090
Total Net Assets Fund Balance$784,432$832,785▲ $48,353
Total Liabilities and Net Assets / Fund Balance$807,787$861,884▲ $54,097

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$74,390$25,440$99,830
Equipment$1,179$7,658$8,837
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cyndee MetcalfTreasurerPT-$76,178$76,178
Michelle WilkinsCHILDREN'S MINISTERPT-$57,432$57,432
Shannon JonesCDC DirectorFT$43,937-$43,937

Board Members and Trustees

NameTitle
Kayla HardagePresident
Nicki LandryVice President
Susan PackTrustee Rep.
Alicia EnslinMember
Cory CoxMember
Jennifer BrayMember
Kaitlyn PriceMember
Linda TaborMember
Whitney WatkinsMember
Jeridan CowsertSecretary
Jj GallowaySenior Pastor
Revenue and Support

Revenue Composition

Contributions and Grants
$355,725
Program Service Revenue
$373,407
Investment Income
$23,568
Other Revenue
$1,368
All Other Contributions
$3,368
Change in Net Assets
$48,353

Audited Revenue Reconciliation

Revenue per Audited Statements
$754,068
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$187,784
Total Revenue per Audited Statements
$941,852
Total Revenue per Form 990
$754,068
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$585,586
Other Expenses$120,129
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$482,179$17,848-$500,027
Current Officers, Directors, Trustees, and Key Employees-$43,937-$43,937
Payroll Taxes$36,989$4,633-$41,622
Fees for Services Accounting-$21,675-$21,675
Information Technology$13,462--$13,462
Occupancy$8,402$4,795-$13,197
Depreciation Depletion-$11,789-$11,789
All Other Expenses$3,600$242-$3,842
Office Expenses-$3,226-$3,226
Other Expenses$2,040$2,450-$2,040
Insurance$1,557$281-$1,838
Total Functional Expenses$594,839$110,876$0$705,715

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$893,499
Expenses per Audited Statements$705,715
Total Expenses per Form 990$705,715
Expenses Not Reported on Form 990$187,784
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by management and the organization's cpa.

Form 990, Part VI, Section B, Line 15

Compensation process for top official subject to approval of board of directors. Compensation process for officers subject to approval of board of directors.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
First United Methodist Church
EIN
30-0372019
Phone
5016236668
Address
1100 CENTRAL AVE, HOT SPRINGS, AR 71901

Signing Officer

Name
Cyndee Metcalf
Title
Treasurer
Phone
5016236668
Signed
2025-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shannon Jones
Formed
2005
Legal Domicile
Ar
Voting Board Members
12
Independent Board Members
11
Employees
31
Volunteers
11

Preparer

Firm
Hcj Cpas & Advisors Pllc
Address
11025 ANDERSON DRIVE SUITE 300, LITTLE ROCK, AR 72212-2472
Preparer
Nicole Hobbs
Phone
5012211000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

In accordance with the accounting for income taxes topic of the asc, the center would recognize, if any, accrued interest and penalties associated with uncertain tax positions as an income tax provision. There are no such uncertain tax positions for the center for the year ended december 31, 2024. The past three years of information returns, along with the current year return, are subject to potential examination by taxing authorities.

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0373407
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0373407
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0341263
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02075
IRS990/PYOtherExpensesAmt0110359
IRS990/PYOtherRevenueAmt0171
IRS990/PYProgramServiceRevenueAmt0388877
IRS990/PYRevenuesLessExpensesAmt071449
IRS990/PYSalariesCompEmpBnftPaidAmt0550578
IRS990/PYTotalExpensesAmt0660937
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0732386
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt048353
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0373407
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - 2022 AMOUNT: $ 720. 2023 AMOUNT: $ 171. 2024 AMOUNT: $ 1,368.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0355725
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0341263
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0915162
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0658368
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0169640
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02440158
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt023568
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02075
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0360
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0160
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0630
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt026793
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0373407
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0388877
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0148068
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0171764
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0144915
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01227031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt023568
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02075
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0360
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0160
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0630
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt026793
IRS990ScheduleA/InvestmentIncomeCYPct00.00720
IRS990ScheduleA/InvestmentIncomePYPct00.00130
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01368
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0171
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0720
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02259
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99210
IRS990ScheduleA/PublicSupportPY509Pct00.99770
IRS990ScheduleA/PublicSupportTotal509Amt03667189
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0729132
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0730140
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01063230
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0830132
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0314555
IRS990ScheduleA/Total509Grp/TotalAmt03667189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0754068
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0732386
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01064310
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0830292
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0315185
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03696241
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0187784
IRS990ScheduleD/DonatedServicesUseFcltsAmt0187784
IRS990ScheduleD/EquipmentGrp/BookValueAmt01179
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07658
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08837
IRS990ScheduleD/ExpensesNotReportedAmt0187784
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0705715
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt074390
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025440
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt099830
IRS990ScheduleD/RevenueNotReportedAmt0187784
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0754068
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH THE ACCOUNTING FOR INCOME TAXES TOPIC OF THE ASC, THE CENTER WOULD RECOGNIZE, IF ANY, ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS AN INCOME TAX PROVISION. THERE ARE NO SUCH UNCERTAIN TAX POSITIONS FOR THE CENTER FOR THE YEAR ENDED DECEMBER 31, 2024. THE PAST THREE YEARS OF INFORMATION RETURNS, ALONG WITH THE CURRENT YEAR RETURN, ARE SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt075569
IRS990ScheduleD/TotalExpensesPerForm990Amt0705715
IRS990ScheduleD/TotalRevenuePerForm990Amt0754068
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0941852
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0893499
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY MANAGEMENT AND THE ORGANIZATION'S CPA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION PROCESS FOR TOP OFFICIAL SUBJECT TO APPROVAL OF BOARD OF DIRECTORS. COMPENSATION PROCESS FOR OFFICERS SUBJECT TO APPROVAL OF BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FIRST UNITED METHODIST CHURCH

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