Civic Intelligence

Southern Early Childhood Association

EIN 57-6031854 • 501(c)3 • Jacksonville, AR

Profile

Promotion of early childhood issues

PO Box 8109Jacksonville, AR 72078

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.03x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.03x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-10%

Higher net margin than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$49,182

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 24.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

43rd percentile

-7.4%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

-2.5%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$250,124

Down $19,898 (-7.4%) from 2023

Liabilities

Up

$6,460

Up $1,293 (+25%) from 2023

Net Assets

Down

$243,664

Down $21,191 (-8.0%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin30th percentile

Revenue

Down

$203,696

Down $5,175 (-2.5%) from 2023

Expenses

Up

$224,887

Up $54,217 (+32%) from 2023

Net Income

Down

-$21,191

Down $59,392 (-155%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$600K$400K$200K$0Assets 2010: $500,636Liabilities 2010: $60,706Net Assets 2010: $439,9302010Assets 2011: $480,987Liabilities 2011: $46,977Net Assets 2011: $434,0102011Assets 2012: $408,263Liabilities 2012: $3,524Net Assets 2012: $404,7392012Assets 2013: $398,695Liabilities 2013: $2,195Net Assets 2013: $396,5002013Assets 2014: $368,496Liabilities 2014: $3,081Net Assets 2014: $365,4152014Assets 2015: $409,466Liabilities 2015: $4,500Net Assets 2015: $404,9662015Assets 2016: $420,577Liabilities 2016: $13,743Net Assets 2016: $406,8342016Assets 2017: $411,813Liabilities 2017: $4,347Net Assets 2017: $407,4662017Assets 2018: $302,987Liabilities 2018: $5,457Net Assets 2018: $297,5302018Assets 2019: $231,238Liabilities 2019: $217Net Assets 2019: $231,0212019Assets 2021: $237,830Liabilities 2021: $17,352Net Assets 2021: $220,4782021Assets 2023: $270,022Liabilities 2023: $5,167Net Assets 2023: $264,8552023Assets 2024: $250,124Liabilities 2024: $6,460Net Assets 2024: $243,6642024

Highlighted filing

2024

Assets$250,124
Liabilities$6,460
Net Assets$243,664
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $463,6922010Expenses 2011: $461,4172011Revenue 2012: $227,365Expenses 2012: $256,636Net Income 2012: -$29,2712012Expenses 2013: $449,3802013Revenue 2014: $388,317Expenses 2014: $419,402Net Income 2014: -$31,0852014Revenue 2015: $414,393Expenses 2015: $374,842Net Income 2015: $39,5512015Revenue 2016: $415,211Expenses 2016: $413,343Net Income 2016: $1,8682016Revenue 2017: $425,668Expenses 2017: $425,036Net Income 2017: $6322017Revenue 2018: $268,629Expenses 2018: $378,565Net Income 2018: -$109,9362018Revenue 2019: $191,732Expenses 2019: $258,241Net Income 2019: -$66,5092019Revenue 2021: $136,222Expenses 2021: $123,769Net Income 2021: $12,4532021Revenue 2023: $208,871Expenses 2023: $170,670Net Income 2023: $38,2012023Revenue 2024: $203,696Expenses 2024: $224,887Net Income 2024: -$21,1912024

Highlighted filing

2024

Revenue$203,696
Expenses$224,887
Net Income-$21,191
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$250,124
Liabilities
$6,460
Net assets
$243,664
Revenue
$203,696
Expenses
$224,887
Net income
-$21,191
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.50$0.06$2.44$2.04$2.25$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.70$0.05$2.65$2.09$1.71$0.38
2021Detailed filing. Detailed filing data is available for this year.$2.38$0.17$2.20$1.36$1.24$0.12
2019Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$1.92$2.58$0.67
2018Detailed filing. Detailed filing data is available for this year.$3.03$0.05$2.98$2.69$3.79$1.10
2017Detailed filing. Detailed filing data is available for this year.$4.12$0.04$4.07$4.26$4.25$0.01
2016Detailed filing. Detailed filing data is available for this year.$4.21$0.14$4.07$4.15$4.13$0.02
2015Detailed filing. Detailed filing data is available for this year.$4.09$0.05$4.05$4.14$3.75$0.40
2014Detailed filing. Detailed filing data is available for this year.$3.68$0.03$3.65$3.88$4.19$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$0.02$3.97$4.49
2012Summary only. Only limited summary data is available for this year.$4.08$0.04$4.05$2.27$2.57$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.81$0.47$4.34$4.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.01$0.61$4.40$4.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 29, 2025
Return Version
2023v6.0
Gross Receipts
$203,696
Mission and Program Overview

Mission

Promotion of early childhood issues

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$263,022$250,006▼ $13,016
Prepaid Expenses and Deferred Charges$7,000--
Inventories for Sale or Use-$118-
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$270,022$250,124▼ $19,898
Liabilities
Accounts Payable and Accrued Expenses$5,167$6,460▲ $1,293
Total Liabilities$5,167$6,460▲ $1,293
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$264,855$243,664▼ $21,191
Total Net Assets Fund Balance$264,855$243,664▼ $21,191
Total Liabilities and Net Assets / Fund Balance$270,022$250,124▼ $19,898

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$10,483-
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Maurena LopezExecutive DirectorFT$49,182$49,182

Board Members and Trustees

NameTitle
Crystal CampbellPresident
Jared TotschBoard Member at Large
Kelly CarmodyBoard Member at Large
Richard HardisonAl State Rep
Jamie WardAr State Rep
Barbara PerdomoFl State Rep
Lisa BellistonGa State Rep
Bonnie RutherfordKy State Rep
Patricia RederLa State Rep
Gena PuckettMs State Rep
Sarah AlbahadilyOk State Rep
Vaudrien RaySc State Rep
Misha DavydovTn State Rep
Karen WalkerTX State Rep
Cindy BrownVa State Rep
CONNIE STOUT O'DELLWv State Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$113,482
Program Service Revenue
$86,617
Investment Income
$3,597
Other Revenue
$0
All Other Contributions
$3,911
Change in Net Assets
$-21,191
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$224,887
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$2,820$0$0$2,820
Total Functional Expenses$198,934$25,953$0$224,887
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Southern Early Childhood Association
EIN
57-6031854
Phone
5012211648
Address
PO BOX 8109, JACKSONVILLE, AR 72078

Signing Officer

Name
Crystal Campbell
Title
President
Phone
5012211648
Signed
2025-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Ferguson
Formed
1949
Legal Domicile
Ar
Voting Board Members
16
Independent Board Members
16
Employees
2
Volunteers
0

Preparer

Firm
Cobb & Suskie Ltd
Address
650 S SHACKLEFORD RD STE400, LITTLE ROCK, AR 72211
Preparer
Michael L Cobb
Phone
5012252133
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“SECA is a member organization.”

Pt VI, Line 7A

“The Board is elected individually by state by their members.”

Pt VI, Line 7B

“Members must approve dues increase per our by-laws. There is an annual business meeting conduct any business that requires a membership vote.”

Pt VI, Line 10B

“Policies and procedures have not yet been written.”

Pt VI, Line 11B

“The form is made available to all board members upon its completion.”

Pt VI, Line 12C

“Board members and senior staff annually disclose and promptly update to the board conflict of interests.”

Pt VI, Line 15A

“Executive director discusses/reviews salaries with chair of the board and appropriate board members annually.”

Pt VI, Line 15B

“Executive director discusses/reviews salaries with chair of the board and appropriate board members annually.”

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IRS990/OtherExpensesGrp/Desc2PERSONNEL
IRS990/OtherExpensesGrp/Desc3OPERATING
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt225953
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt083914
IRS990/OtherExpensesGrp/ProgramServicesAmt173272
IRS990/OtherExpensesGrp/ProgramServicesAmt238928
IRS990/OtherExpensesGrp/ProgramServicesAmt32820
IRS990/OtherExpensesGrp/TotalAmt083914
IRS990/OtherExpensesGrp/TotalAmt173272
IRS990/OtherExpensesGrp/TotalAmt264881
IRS990/OtherExpensesGrp/TotalAmt32820
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07000
IRS990/PrincipalOfficerNm0DEBBIE FERGUSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/Desc2RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc3OTHER
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt076846
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19166
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3605
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt094656
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01750
IRS990/PYInvestmentIncomeAmt0124
IRS990/PYOtherExpensesAmt0120675
IRS990/PYOtherRevenueAmt012255
IRS990/PYProgramServiceRevenueAmt021566
IRS990/PYRevenuesLessExpensesAmt06176
IRS990/PYTotalExpensesAmt0122425
IRS990/PYTotalRevenueAmt0128601
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-21191
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0203696
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0200099
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0205348
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0116222
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt087130
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0115360
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0724159
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03597
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03523
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt012379
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt065
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt019564
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03597
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03523
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt012379
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt065
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt019564
IRS990ScheduleA/InvestmentIncomeCYPct00.02630
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.97370
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt0724159
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0200099
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0205348
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0116222
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt087130
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0115360
IRS990ScheduleA/Total509Grp/TotalAmt0724159
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0743723
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010483
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt010483
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SECA is a member organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board is elected individually by state by their members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members must approve dues increase per our by-laws. There is an annual business meeting conduct any business that requires a membership vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Policies and procedures have not yet been written.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The form is made available to all board members upon its completion.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Board members and senior staff annually disclose and promptly update to the board conflict of interests.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Executive director discusses/reviews salaries with chair of the board and appropriate board members annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Executive director discusses/reviews salaries with chair of the board and appropriate board members annually.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 10b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 15b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0270022
IRS990/TotalAssetsEOYAmt0250124
IRS990/TotalAssetsGrp/BOYAmt0270022
IRS990/TotalAssetsGrp/EOYAmt0250124
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0113482
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025953
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0198934
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224887
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05167
IRS990/TotalLiabilitiesEOYAmt06460
IRS990/TotalLiabilitiesGrp/BOYAmt05167
IRS990/TotalLiabilitiesGrp/EOYAmt06460
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0264855
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0243664
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0198934
IRS990/TotalProgramServiceRevenueAmt086617
IRS990/TotalReportableCompFromOrgAmt049182
IRS990/TotalRevenueGrp/ExclusionAmt00

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