Civic Intelligence

First United Methodist Church of Hot Spings Child Development

990 • Fiscal year 2019 • EIN 30-0372019

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 11, 2020

1100 Central AveHot Springs, AR 71901

(501) 318-1377

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.17x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

58th percentile

0.05x

Higher debt load relative to revenue than 58% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

60th percentile

7.9%

Higher net margin than 60% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

66th percentile

$50,379

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

86th percentile

39%

Faster asset growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$183,941

Up $51,414 (+39%) from 2018

Net Assets

Up

$153,412

Up $45,128 (+42%) from 2018

Liabilities

Up

$30,529

Up $6,286 (+26%) from 2018

Revenue

Up

$572,214

Up $63,191 (+12%) from 2018

Expenses

Up

$527,086

Up $54,757 (+12%) from 2018

Net Income

Up

$45,128

Up $8,434 (+23%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2019

Assets$183,941
Liabilities$30,529
Net Assets$153,412

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$572,214
Expenses$527,086
Net Income$45,128
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 11, 2020
Return Version
2019v5.0
Gross Receipts
$572,503
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$119,318$165,995▲ $46,677
Accounts Receivable$11,407$16,381▲ $4,974
Land, Buildings, and Equipment, Net$1,802$1,565▼ $237
Total Assets$132,527$183,941▲ $51,414
Liabilities
Accounts Payable and Accrued Expenses$24,243$28,397▲ $4,154
Deferred Revenue-$2,132-
Total Liabilities$24,243$30,529▲ $6,286
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$97,179$143,057▲ $45,878
Net Assets With Donor Restrictions$11,105$10,355▼ $750
Total Net Assets Fund Balance$108,284$153,412▲ $45,128
Total Liabilities and Net Assets / Fund Balance$132,527$183,941▲ $51,414

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$115$7,804$7,919
Other Land Buildings$1,450$2,322$3,772
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cyndee MetcalfTreasurerPT-$50,379$50,379
Mandy JohnsonCDC DirectorFT$32,217-$32,217

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$161,382
Program Service Revenue
$406,876
Investment Income
$1,510
Other Revenue
$2,446
All Other Contributions
$1,092
Change in Net Assets
$45,128

Audited Revenue Reconciliation

Revenue per Audited Statements
$572,214
Revenue Not Reported on Form 990
$144,117
Total Revenue per Audited Statements
$716,331
Total Revenue per Form 990
$572,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$439,754
Other Expenses$87,332
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$365,035$10,731-$375,766
Current Officers, Directors, Trustees, and Key Employees-$32,217-$32,217
Payroll Taxes$28,200$3,571-$31,771
Occupancy$8,695$3,477-$12,172
Fees for Services Accounting-$10,285-$10,285
Office Expenses-$6,456-$6,456
All Other Expenses$3,927--$3,927
Information Technology$2,814--$2,814
Other Expenses$2,604--$2,604
Insurance$2,110$270-$2,380
Depreciation Depletion-$237-$237
Total Functional Expenses$459,842$67,244$0$527,086

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$671,203
Expenses per Audited Statements$527,086
Total Expenses per Form 990$527,086
Expenses Not Reported on Form 990$144,117
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,700
Fundraising Direct Expenses$289
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, Page 6, Part VI, Line 11B

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

Form 990, Page 6, Part VI, Line 15A

Subject to approval of board of directors.

Form 990, Page 6, Part VI, Line 15B

Subject to approval of board of directors.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
First United Methodist Church
EIN
30-0372019
Phone
5013181377
Address
1100 CENTRAL AVE, HOT SPRINGS, AR 71901

Signing Officer

Name
Cyndee Metcalf
Title
Treasurer
Phone
5016236668
Signed
2020-06-11

Organization Details

Principal Officer
Mandy Johnson
Formed
2005
Legal Domicile
Ar
Voting Board Members
13
Independent Board Members
13
Employees
37
Volunteers
14

Preparer

Firm
Hudson Cisne & Co Llp
Address
11025 ANDERSON DR STE 300, LITTLE ROCK, AR 72212-2472
Preparer
Sarah Gentry
Phone
5012211000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Fundraising expenses 289 expenses netted with revenue accounts 0 fundraising expenses -289 expenses netted with revenue accounts 0

Financial Statement Notes

Schedule D, Page 3, Part X

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, 2019. The past three years of information returns, along with the current year return, are subject to potential examination by taxing authorities.

Schedule D, Page 4, Part XI, Line 2D

FUNDRAISING EXPENSES 289

Schedule D, Page 4, Part XI, Line 4B

Expenses netted with revenue accounts 0

Schedule D, Page 4, Part XII, Line 2D

FUNDRAISING EXPENSES 289

Schedule D, Page 4, Part XII, Line 4B

Expenses netted with revenue accounts 0

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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt045128
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0406876
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 1,807 FUNDRAISING 8,604
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0161382
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0150855
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt079032
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt072730
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0463999
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01510
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt041
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01551
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0406876
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0354873
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0398995
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0332279
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01493023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01510
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt041
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01551
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02446
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt03254
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt02836
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01875
IRS990ScheduleA/OtherIncome509Grp/TotalAmt010411
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99390
IRS990ScheduleA/PublicSupportPY509Pct00.99430
IRS990ScheduleA/PublicSupportTotal509Amt01957022
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0568258
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0505728
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0478027
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0405009
IRS990ScheduleA/Total509Grp/TotalAmt01957022
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0572214
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0509023
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0480863
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0406884
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01968984
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/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0143828
IRS990ScheduleD/DonatedServicesUseFcltsAmt0143828
IRS990ScheduleD/EquipmentGrp/BookValueAmt0115
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07804
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07919
IRS990ScheduleD/ExpensesNotReportedAmt0144117
IRS990ScheduleD/ExpensesSubtotalAmt0527086
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0289
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01450
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02322
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03772
IRS990ScheduleD/OtherRevenueAmt0289
IRS990ScheduleD/RevenueNotReportedAmt0144117
IRS990ScheduleD/RevenueSubtotalAmt0572214
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, 2019. THE PAST THREE YEARS OF INFORMATION RETURNS, ALONG WITH THE CURRENT YEAR RETURN, ARE SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 289
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES NETTED WITH REVENUE ACCOUNTS 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING EXPENSES 289
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4EXPENSES NETTED WITH REVENUE ACCOUNTS 0
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01565
IRS990ScheduleD/TotalExpensesPerForm990Amt0527086
IRS990ScheduleD/TotalRevenuePerForm990Amt0572214
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0716331
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0671203
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY MANAGEMENT AND THE ORGANIZATION'S CPA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUBJECT TO APPROVAL OF BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUBJECT TO APPROVAL OF BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FUNDRAISING EXPENSES 289 EXPENSES NETTED WITH REVENUE ACCOUNTS 0 FUNDRAISING EXPENSES -289 EXPENSES NETTED WITH REVENUE ACCOUNTS 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FIRST UNITED METHODIST CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01100 CENTRAL AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HOT SPRINGS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd071901
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true

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