Civic Intelligence

Easter Seals Arkansas

990 • Fiscal year 2023 • EIN 71-0123680

Jul 01, 2022 to Jun 30, 2023 • Filed on Mar 13, 2024

Organization ProfileEASTERSEALSAR.COM

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3920 Woodland Heights RoadLittle Rock, AR 72212

(501) 227-3600

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.25x

Higher debt load relative to assets than 53% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

37th percentile

0.19x

Higher debt load relative to revenue than 37% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

30th percentile

-2.5%

Higher net margin than 30% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

44th percentile

$233,589

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Asset Growth

12th percentile

-5.5%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

46th percentile

3.6%

Faster revenue growth than 46% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Flat

$25,683,941

Flat from 2023

Net Assets

Flat

$19,259,946

Flat from 2023

Liabilities

Flat

$6,423,995

Flat from 2023

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin30th percentile

Revenue

Flat

$33,940,568

Flat from 2023

Expenses

Flat

$34,800,088

Flat from 2023

Net Income

Flat

-$859,520

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$40M$30M$20M$10M$0Assets 2010: $14,020,775Liabilities 2010: $5,640,542Net Assets 2010: $8,380,2332010Assets 2011: $14,254,662Liabilities 2011: $5,472,403Net Assets 2011: $8,782,2592011Assets 2012: $21,770,290Liabilities 2012: $9,364,215Net Assets 2012: $12,406,0752012Assets 2013: $21,375,715Liabilities 2013: $8,476,381Net Assets 2013: $12,899,3342013Assets 2014: $21,380,771Liabilities 2014: $8,156,825Net Assets 2014: $13,223,9462014Assets 2015: $20,487,317Liabilities 2015: $7,146,773Net Assets 2015: $13,340,5442015Assets 2016: $21,345,395Liabilities 2016: $7,257,521Net Assets 2016: $14,087,8742016Assets 2017: $20,992,149Liabilities 2017: $6,244,520Net Assets 2017: $14,747,6292017Assets 2018: $21,390,590Liabilities 2018: $5,711,634Net Assets 2018: $15,678,9562018Assets 2019: $22,632,836Liabilities 2019: $5,562,321Net Assets 2019: $17,070,5152019Assets 2020: $22,764,507Liabilities 2020: $5,783,221Net Assets 2020: $16,981,2862020Assets 2021: $23,732,566Liabilities 2021: $6,203,558Net Assets 2021: $17,529,0082021Assets 2022: $27,168,157Liabilities 2022: $7,052,923Net Assets 2022: $20,115,2342022Assets 2023: $25,683,941Liabilities 2023: $6,423,995Net Assets 2023: $19,259,9462023Assets 2023: $25,683,941Liabilities 2023: $6,423,995Net Assets 2023: $19,259,9462023Assets 2025: $36,182,256Liabilities 2025: $8,218,922Net Assets 2025: $27,963,3342025

Highlighted filing

2023

Assets$25,683,941
Liabilities$6,423,995
Net Assets$19,259,946
Open 2023 Filing

Operations Trend

Revenue Growth46th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$80M$60M$40M$20M$0-$20MExpenses 2010: $18,307,8292010Expenses 2011: $18,996,0512011Revenue 2012: $23,185,400Expenses 2012: $19,557,889Net Income 2012: $3,627,5112012Expenses 2013: $20,684,5672013Revenue 2014: $21,587,768Expenses 2014: $21,275,790Net Income 2014: $311,9782014Revenue 2015: $21,582,482Expenses 2015: $21,457,699Net Income 2015: $124,7832015Revenue 2016: $21,931,814Expenses 2016: $21,186,829Net Income 2016: $744,9852016Revenue 2017: $22,152,478Expenses 2017: $21,494,235Net Income 2017: $658,2432017Revenue 2018: $23,271,385Expenses 2018: $22,356,229Net Income 2018: $915,1562018Revenue 2019: $24,629,270Expenses 2019: $23,236,604Net Income 2019: $1,392,6662019Revenue 2020: $23,338,661Expenses 2020: $23,409,877Net Income 2020: -$71,2162020Revenue 2021: $24,999,383Expenses 2021: $24,495,928Net Income 2021: $503,4552021Revenue 2022: $32,772,880Expenses 2022: $30,200,937Net Income 2022: $2,571,9432022Revenue 2023: $33,940,568Expenses 2023: $34,800,088Net Income 2023: -$859,5202023Revenue 2023: $33,940,568Expenses 2023: $34,800,088Net Income 2023: -$859,5202023Revenue 2025: $64,855,946Expenses 2025: $55,736,089Net Income 2025: $9,119,8572025

Highlighted filing

2023

Revenue$33,940,568
Expenses$34,800,088
Net Income-$859,520
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Mar 13, 2024
Return Version
2022v5.0
Gross Receipts
$34,165,132
Mission and Program Overview

Mission

To provide exceptional services to ensure that all people with disabilities have equal opportunities to live, learn, work, and play in their communities.

To provide care and assistance to persons with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,167,861$16,039,710▼ $128,151
Cash and Non-Interest-Bearing Accounts$1,195,905$5,351,641▲ $4,155,736
Pledges and Grants Receivable$1,709,129$2,953,086▲ $1,243,957
Savings and Temporary Cash Investments$364,769$385,057▲ $20,288
Investments in Publicly Traded Securities$405,142$300,766▼ $104,376
Prepaid Expenses and Deferred Charges$296,075$293,395▼ $2,680
Accounts Receivable$6,962,090$52,791▼ $6,909,299
Total Assets$27,168,157$25,683,941▼ $1,484,216
Other Assets Total$67,186$307,495▲ $240,309
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,360,335$3,200,335▼ $160,000
Accounts Payable and Accrued Expenses$3,531,673$2,731,691▼ $799,982
Other Liabilities$0$267,434▲ $267,434
Deferred Revenue$160,915$224,535▲ $63,620
Total Liabilities$7,052,923$6,423,995▼ $628,928
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,448,896$18,592,495▼ $856,401
Net Assets With Donor Restrictions$666,338$667,451▲ $1,113
Total Net Assets Fund Balance$20,115,234$19,259,946▼ $855,288
Total Liabilities and Net Assets / Fund Balance$27,168,157$25,683,941▼ $1,484,216

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,531,941$8,585,127$18,117,068
Land$5,013,051-$5,013,051
Equipment$1,443,479$3,497,890$4,941,369
Other Land Buildings$51,239-$51,239
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ronald EkstrandPresident/CEOFT$198,578$35,011$233,589
David IversVice President General Counsel & External AffairsFT$147,536$14,855$162,391
David IversVice President General Counsel & Ext-$147,536$14,855$162,391
Stephanie SmithCOO/CPOFT$146,656$12,439$159,095
Mollie HillDirector of NursingFT$121,037$10,562$131,599
Suzie BakerVice President of EducationFT$109,473$11,499$120,972
Monic IsomVice President of Human ResourcesFT$101,681$10,178$111,859
Lea CharltonDirectorFT$101,491$10,188$111,679

Board Members and Trustees

NameTitle
Chris JohnsonChair
George ColeVice-chair
Angela Harrison-kingBoard Member
Ashlie HilbunBoard Member
Ben RidingsBoard Member
Dr James HuntBoard Member
Gus M VratsinasBoard Member
Jay HeflinBoard Member
Jay TaylorBoard Member
Joey LambertBoard Member
Laura LandreauxBoard Member
Linus RainesBoard Member
Lisenne RockefellerBoard Member
Michael DesselleBoard Member
Mike PrestonBoard Member
Rick FleetwoodBoard Member
Scott CopasBoard Member
Tiffany RobinsonBoard Member
Warren SimpsonBoard Member
Wendy SeeBoard Member
Matt McclendonSecretary
W Brock MartinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Goinet INCIt Consultation2127 INNERBELT BUSINESS CENTER SUI, St Louis, MO 63114$441,963
Ar Healthcare PersonnelTemporary Staffing425 N UNIVERSITY, Little Rock, AR 72205$417,450
Washtenaw Investments LLC Dba Sp EnvironJanitorial/housekeeping1924 FENDLEY DRIVE, North Little Rock, AR 72114$404,836
Synergi PartnersPayroll Tax Service For Employee RetentiPO BOX 5599, Florence, SC 29502-5599$400,000
My Sisters KeyperDietary ServicesPO BOX 13803, Maumelle, AR 72113$303,000
Revenue and Support

Revenue Composition

Contributions and Grants
$5,329,888
Program Service Revenue
$28,048,401
Investment Income
$588,158
Other Revenue
$-25,879
All Other Contributions
$739,942
Change in Net Assets
$-859,520

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table42$85,797Retail Cost
Clothing and Household Goods-$12,096Retail
Works of Art2$775Retail Cost
Total Noncash Contributions44$98,668-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$26,536,592
Other Expenses$8,263,496
Total Fundraising Expense$628,598
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$21,076,092$1,221,128$281,020$22,578,240
Fees for Services Other$2,250,702$290,847$179,602$2,721,151
Payroll Taxes$1,527,850$112,728$21,082$1,661,660
Other Employee Benefits$1,168,223$102,102$25,143$1,295,468
Office Expenses$1,116,550$108,094$45,365$1,270,009
Depreciation Depletion$714,952$75,983$12,375$803,310
Fees for Services Accounting-$665,145-$665,145
Pension Plan Contributions$552,695$46,130$8,333$607,158
All Other Expenses$205,624$190,490$4,551$400,665
Current Officers, Directors, Trustees, and Key Employees$96,604$274,156$23,306$394,066
Insurance$157,408$119,893$1,895$279,196
Interest$152,211$86,819-$239,030
Occupancy$164,559$27,898$4,379$196,836
Other Expenses$134,885$55,984$1,494$192,363
Travel$117,805$31,912$970$150,687
Fees for Services Lobbying-$63,116-$63,116
Fees for Services Legal-$32,385-$32,385
Total Functional Expenses$30,630,180$3,541,310$628,598$34,800,088
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$222,060
Fundraising Gross Income$82,536
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fashion Show$210,838$43,643$92,724$-49,081
Arkansan of the Year$455,844$32,411$112,131$-79,720
Total Events$1,047,629$82,536$222,060$-139,524
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$267,434

Bond Issues

BondIssuerIssuedIssue PricePurpose
APulaski County Public Facilities Board2011-12-22$4,500,000To acquire, renovate, and furnish a building for program services.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$4,500,000--$24,600

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The form 990 is reviewed by the chief operating officer of easterseals arkansas prior to being filed. The form 990 and annual report are then reviewed by the audit committee of the board of directors of easterseals arkansas with the audit firm. Upon completion of the review, a report is made by the audit committee to the board of directors.”

Form 990, Part VI, Section B, Line 15A

“The board of directors maintains a committee to review and decide on ceo compensation.”

Form 990, Part VI, Section C, Line 19

“All organizational and financial documents are available upon request at the organization's offices located at 3920 woodland heights road, little rock, ar 72212.”

Filing and Contact Details

Filer

Filer Name
Easterseals Arkansas
EIN
71-0123680
Phone
5012273600
Address
3920 WOODLAND HEIGHTS ROAD, LITTLE ROCK, AR 72212

Signing Officer

Name
Stephanie Smith
Title
Chief Operating Officer
Phone
5012273600
Signed
2024-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Smith
Formed
1968
Legal Domicile
Ar
Voting Board Members
22
Independent Board Members
22
Employees
906
Volunteers
150

Preparer

Firm
Landmark Plc Cpas
Address
200 W CAPITOL AVE SUITE 1700, LITTLE ROCK, AR 72201
Preparer
Randy L Milligan CPA
Phone
5013752025
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Easterseals arkansas is a tax-exempt organization under section 501(c)(3) of the internal revenue code and is not a private foundation. Accounting standards require the organization to evaluate its tax positions and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The organization has analyzed the tax positions taken and has concluded that as of june 30, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require the recognition of a liability (or asset) or disclosure in the consolidated financial statements. The organization may be subject to audit by the internal revenue service; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 966 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22COO/CPO
IRS990/Form990PartVIISectionAGrp/TitleTxt23PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt24VICE PRESIDENT OF HUMAN RESOURCES
IRS990/Form990PartVIISectionAGrp/TitleTxt25VICE PRESIDENT OF EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt26VICE PRESIDENT GENERAL COUNSEL & EXTERNAL AFFAIRS
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR OF NURSING
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
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IRS990/NetAssetsOrFundBalancesEOYAmt019259946

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,683,941
Liabilities
$6,423,995
Net assets
$19,259,946
Revenue
$33,940,568
Expenses
$34,800,088
Net income
-$859,520
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Summary only. Only limited summary data is available for this year.$36.2$8.22$28.0$64.9$55.7$9.12
2023Detailed filing. Detailed filing data is available for this year.$25.7$6.42$19.3$33.9$34.8$0.86
2023Summary only. Only limited summary data is available for this year.$25.7$6.42$19.3$33.9$34.8$0.86
2022Summary only. Only limited summary data is available for this year.$27.2$7.05$20.1$32.8$30.2$2.57
2021Summary only. Only limited summary data is available for this year.$23.7$6.20$17.5$25.0$24.5$0.50
2020Summary only. Only limited summary data is available for this year.$22.8$5.78$17.0$23.3$23.4$0.07
2019Summary only. Only limited summary data is available for this year.$22.6$5.56$17.1$24.6$23.2$1.39
2018Summary only. Only limited summary data is available for this year.$21.4$5.71$15.7$23.3$22.4$0.92
2017Summary only. Only limited summary data is available for this year.$21.0$6.24$14.7$22.2$21.5$0.66
2016Summary only. Only limited summary data is available for this year.$21.3$7.26$14.1$21.9$21.2$0.74
2015Summary only. Only limited summary data is available for this year.$20.5$7.15$13.3$21.6$21.5$0.12
2014Summary only. Only limited summary data is available for this year.$21.4$8.16$13.2$21.6$21.3$0.31
2013Summary only. Only limited summary data is available for this year.$21.4$8.48$12.9$20.7
2012Summary only. Only limited summary data is available for this year.$21.8$9.36$12.4$23.2$19.6$3.63
2011Summary only. Only limited summary data is available for this year.$14.3$5.47$8.78$19.0
2010Summary only. Only limited summary data is available for this year.$14.0$5.64$8.38$18.3