Civic Intelligence

Logan County Day Service Center

EIN 71-0428093 • 501(c)3 • Booneville, AR

Profile

To provide education services to the mentally and physically disabled, primarily within logan county, arkansas. The mission is to collaborate with their supporters; human, medical, social and charitable services; business and community resources; schools and civic organizations to provide a continuing and expanding shared venture that assists individuals enrolled in their programs to pursue the opportunities that will strengthen and brighten their lives as well as ensure the well-being and safety of not only those individuals, but members of the staff, families, and all those who participate in the venture.

1234 East Main StreetBooneville, AR 72927
Siviq Scores

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

Liabilities / Assets

75th percentile

0.32x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.19x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

42nd percentile

1.2%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

42nd percentile

0.8%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-4.0%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$680,083

Up $59,086 (+9.5%) from 2023

Liabilities

Up

$218,290

Up $2,831 (+1.3%) from 2023

Net Assets

Up

$461,793

Up $56,255 (+14%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin42nd percentile

Revenue

Up

$1,121,624

Up $92,867 (+9.0%) from 2023

Expenses

Up

$1,107,647

Up $180,978 (+20%) from 2023

Net Income

Down

$13,977

Down $88,111 (-86%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$800K$600K$400K$200K$0Assets 2011: $437,063Liabilities 2011: $37,604Net Assets 2011: $399,4592011Assets 2012: $398,775Liabilities 2012: $33,347Net Assets 2012: $365,4282012Assets 2013: $415,953Liabilities 2013: $44,827Net Assets 2013: $371,1262013Assets 2014: $434,572Liabilities 2014: $60,457Net Assets 2014: $374,1152014Assets 2015: $468,576Liabilities 2015: $46,247Net Assets 2015: $422,3292015Assets 2016: $445,257Liabilities 2016: $22,442Net Assets 2016: $422,8152016Assets 2017: $463,041Liabilities 2017: $25,203Net Assets 2017: $437,8382017Assets 2018: $493,572Liabilities 2018: $22,519Net Assets 2018: $471,0532018Assets 2019: $392,344Liabilities 2019: $19,403Net Assets 2019: $372,9412019Assets 2020: $485,891Liabilities 2020: $161,279Net Assets 2020: $324,6122020Assets 2021: $456,874Liabilities 2021: $148,023Net Assets 2021: $308,8512021Assets 2022: $453,102Liabilities 2022: $149,652Net Assets 2022: $303,4502022Assets 2023: $620,997Liabilities 2023: $215,459Net Assets 2023: $405,5382023Assets 2025: $680,083Liabilities 2025: $218,290Net Assets 2025: $461,7932025

Highlighted filing

2025

Assets$680,083
Liabilities$218,290
Net Assets$461,793
Open 2025 Filing

Operations Trend

Revenue Growth30th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $925,2702011Expenses 2012: $937,2172012Expenses 2013: $962,8252013Revenue 2014: $909,831Expenses 2014: $906,842Net Income 2014: $2,9892014Revenue 2015: $973,214Expenses 2015: $925,000Net Income 2015: $48,2142015Revenue 2016: $1,094,499Expenses 2016: $1,094,013Net Income 2016: $4862016Revenue 2017: $920,929Expenses 2017: $905,906Net Income 2017: $15,0232017Revenue 2018: $825,928Expenses 2018: $792,713Net Income 2018: $33,2152018Revenue 2019: $751,358Expenses 2019: $849,470Net Income 2019: -$98,1122019Revenue 2020: $666,539Expenses 2020: $714,868Net Income 2020: -$48,3292020Revenue 2021: $698,647Expenses 2021: $714,408Net Income 2021: -$15,7612021Revenue 2022: $725,508Expenses 2022: $730,909Net Income 2022: -$5,4012022Revenue 2023: $1,028,757Expenses 2023: $926,669Net Income 2023: $102,0882023Revenue 2025: $1,121,624Expenses 2025: $1,107,647Net Income 2025: $13,9772025

Highlighted filing

2025

Revenue$1,121,624
Expenses$1,107,647
Net Income$13,977
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$680,083
Liabilities
$218,290
Net assets
$461,793
Revenue
$1,121,624
Expenses
$1,107,647
Net income
$13,977
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.22$0.46$1.12$1.11$0.01
2023Summary only. Only limited summary data is available for this year.$0.62$0.22$0.41$1.03$0.93$0.10
2022Summary only. Only limited summary data is available for this year.$0.45$0.15$0.30$0.73$0.73$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.15$0.31$0.70$0.71$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.16$0.32$0.67$0.71$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.02$0.37$0.75$0.85$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.02$0.47$0.83$0.79$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.03$0.44$0.92$0.91$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.02$0.42$1.09$1.09$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.05$0.42$0.97$0.93$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.06$0.37$0.91$0.91$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.04$0.37$0.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.03$0.37$0.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.04$0.40$0.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 9, 2026
Return Version
2024v5.0
Gross Receipts
$1,131,433
Mission and Program Overview

Mission

To provide education services to the mentally and physically disabled, primarily within logan county, arkansas. The mission is to collaborate with their supporters; human, medical, social and charitable services; business and community resources; schools and civic organizations to provide a continuing and expanding shared venture that assists individuals enrolled in their programs to pursue the opportunities that will strengthen and brighten their lives as well as ensure the well-being and safety of not only those individuals, but members of the staff, families, and all those who participate in the venture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$473,401$432,267▼ $41,134
Cash and Non-Interest-Bearing Accounts$129,825$154,464▲ $24,639
Accounts Receivable$12,531$40,695▲ $28,164
Inventories for Sale or Use$32,361$23,693▼ $8,668
Savings and Temporary Cash Investments$20,029$20,251▲ $222
Prepaid Expenses and Deferred Charges$6,341$8,713▲ $2,372
Total Assets$674,488$680,083▲ $5,595
Liabilities
Mortgage Notes Payable Secured by Investment Property$174,464$159,010▼ $15,454
Accounts Payable and Accrued Expenses$52,208$59,280▲ $7,072
Total Liabilities$226,672$218,290▼ $8,382
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$447,816$461,793▲ $13,977
Total Net Assets Fund Balance$447,816$461,793▲ $13,977
Total Liabilities and Net Assets / Fund Balance$674,488$680,083▲ $5,595

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$192,917$320,004$512,921
Equipment$112,967$285,150$398,117
Land$126,383-$126,383
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Frances RayburnPresident
Anna DelayDirector
Carrie MillerDirector
Lynda GullingsDirector
Marsha McclendonDirector
Rebecca RobertsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,044,012
Investment Income
$-308
Other Revenue
$77,920
Change in Net Assets
$13,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,121,624
Total Revenue per Audited Statements
$1,121,624
Total Revenue per Form 990
$1,121,624
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$860,114
Other Expenses$247,533
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$643,419$176,854-$820,273
Occupancy$56,193$11,239-$67,432
Depreciation Depletion$41,605$8,321-$49,926
Payroll Taxes$32,847$6,994-$39,841
Insurance$20,925$4,182-$25,107
Other Expenses$13,444$1,452-$14,896
Interest-$9,976-$9,976
Fees for Services Accounting-$8,000-$8,000
All Other Expenses$1,614$4,039-$5,653
Total Functional Expenses$876,590$231,057$0$1,107,647

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,107,647
Total Expenses per Audited Statements$1,107,647
Total Expenses per Form 990$1,107,647
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,329
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
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
No
Other officer compensation reviewed
No
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

“Prior to submission, the form 990 is reviewed by the board of directors.”

Form 990, Page 6, Part VI, Line 12C

“The board of directors regulary monitors possible conflicts of interest be tween current and potential board members, as well as employees, and outsi de parties.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Logan County Day Service Center
EIN
71-0428093
Phone
4796753370
Address
1234 EAST MAIN STREET, BOONEVILLE, AR 72927

Signing Officer

Name
Dianna Ives
Title
Executive Director
Phone
4796753370
Signed
2026-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dianna Ives
Formed
1972
Legal Domicile
Ar
Voting Board Members
6
Independent Board Members
6
Employees
42

Preparer

Firm
Prz Cpas & Advisors
Address
4200 JENNY LIND RD STE B, FORT SMITH, AR 72901
Preparer
Marc Lux CPA
Phone
4796490888
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide education services to the mentally and physically disabled, primarily within logan county, arkansas. The mission is to collaborate with their supporters; human, medical, social and charitable services; business and community resources; schools and civic organizations to provide a continuing and expanding shared venture that assists individuals enrolled in their programs to pursue the opportunities that will strengthen and brighten their lives as well as ensure the well-being and safety of not only those individuals, but members of the staff, families, and all those who participate in the venture.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The center follows the guidance of the accounting standards codification (asc) 740, accounting for income taxes, related to uncertainties in income taxes, which prescribes a threshold of more likely than not for recognition and derecognition of positions taken or expected to be taken in a tax return. For the year ended june 30, 2025, management of the center is not aware of any material uncertain tax positions. All tax exempt entities are subject to review and audit by federal, state and other applicable agencies. Such agencies may review the taxability of unrelated business income, or the qualification of the tax-exempt entity under the internal revenue code and applicable state statues. For federal tax purposes, the tax returns remain open for possible examination for a period of three years after the respective filing deadlines of those returns.”

Raw XML Appendix394 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt052208
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt059280
IRS990/AccountsReceivableGrp/BOYAmt012531
IRS990/AccountsReceivableGrp/EOYAmt040695
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE EDUCATION SERVICES TO THE MENTALLY AND PHYSICALLY DISABLED, PRIMARILY WITHIN LOGAN COUNTY, ARKANSAS. THE MISSION IS TO COLLABORATE WITH THEIR SUPPORTERS; HUMAN, MEDICAL, SOCIAL AND CHARITABLE SERVICES; BUSINESS AND COMMUNITY RESOURCES; SCHOOLS AND CIVIC ORGANIZATIONS TO PROVIDE A CONTINUING AND EXPANDING SHARED VENTURE THAT ASSISTS INDIVIDUALS ENROLLED IN THEIR PROGRAMS TO PURSUE THE OPPORTUNITIES THAT WILL STRENGTHEN AND BRIGHTEN THEIR LIVES AS WELL AS ENSURE THE WELL-BEING AND SAFETY OF NOT ONLY THOSE INDIVIDUALS, BUT MEMBERS OF THE STAFF, FAMILIES, AND ALL THOSE WHO PARTICIPATE IN THE VENTURE.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04039
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01614
IRS990/AllOtherExpensesGrp/TotalAmt05653
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum04796753370
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01234 EAST MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOONEVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd072927
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0129825
IRS990/CashNonInterestBearingGrp/EOYAmt0154464
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt08668
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-308
IRS990/CYOtherExpensesAmt0247533
IRS990/CYOtherRevenueAmt077920
IRS990/CYProgramServiceRevenueAmt01044012
IRS990/CYRevenuesLessExpensesAmt013977
IRS990/CYSalariesCompEmpBnftPaidAmt0860114
IRS990/CYTotalExpensesAmt01107647
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01121624
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt08321
IRS990/DepreciationDepletionGrp/ProgramServicesAmt041605
IRS990/DepreciationDepletionGrp/TotalAmt049926
IRS990/Desc0TO PROVIDE EDUCATION SERVICES TO THE MENTALLY AND PHYSICALLY DISABLED, PRIMARILY WITHIN LOGAN COUNTY, ARKANSAS. THE MISSIONS IS TO COLLABORATE WITH THEIR SUPPORTERS; HUMAN, MEDICAL, SOCIAL AND CHARITABLE SERVICES; BUSINESS AND COMMUNITY RESOURCES; SCHOOLS AND CIVIC ORGANIZATIONS TO PROVIDE A CONTINUING AND EXPANDING SHARED VENTURE THAT ASSISTS INDIVIDUALS ENROLLED IN THEIR PROGRAMS TO PURSUE THE OPPORTUNITIES THAT WILL STRENGTHEN AND BRIGHTEN THEIR LIVES AS WELL AS ENSURE THE WELL-BEING AND SAFETY OF NOT ONLY THOSE INDIVIDUALS, BUT MEMBER OF THE STAFF, THE FAMILIES AND ALL THOSE WHO PARTICIPATE IN THAT VENTURE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt042
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0876590
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08000
IRS990/FeesForServicesAccountingGrp/TotalAmt08000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ANNA DELAY
IRS990/Form990PartVIISectionAGrp/PersonNm1LYNDA GULLINGS
IRS990/Form990PartVIISectionAGrp/PersonNm2MARSHA MCCLENDON
IRS990/Form990PartVIISectionAGrp/PersonNm3CARRIE MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm4FRANCES RAYBURN
IRS990/Form990PartVIISectionAGrp/PersonNm5REBECCA ROBERTS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt02329
IRS990/GainOrLossGrp/OtherAmt0-741
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0400
IRS990/GrossReceiptsAmt01131433
IRS990/GrossSalesOfInventoryAmt081558
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04182
IRS990/InsuranceGrp/ProgramServicesAmt020925
IRS990/InsuranceGrp/TotalAmt025107
IRS990/InterestGrp/ManagementAndGeneralAmt09976
IRS990/InterestGrp/TotalAmt09976
IRS990/InventoriesForSaleOrUseGrp/BOYAmt032361
IRS990/InventoriesForSaleOrUseGrp/EOYAmt023693
IRS990/InvestmentIncomeGrp/ExclusionAmt0433
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0433
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0605154
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0473401
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0432267
IRS990/LandBldgEquipCostOrOtherBssAmt01037421
IRS990/LegalDomicileStateCd0AR
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01141
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE EDUCATION SERVICES TO THE MENTALLY AND PHYSICALLY DISABLED, PRIMARILY WITHIN LOGAN COUNTY, ARKANSAS. THE MISSION IS TO COLLABORATE WITH THEIR SUPPORTERS; HUMAN, MEDICAL, SOCIAL AND CHARITABLE SERVICES; BUSINESS AND COMMUNITY RESOURCES; SCHOOLS AND CIVIC ORGANIZATIONS TO PROVIDE A CONTINUING AND EXPANDING SHARED VENTURE THAT ASSISTS INDIVIDUALS ENROLLED IN THEIR PROGRAMS TO PURSUE THE OPPORTUNITIES THAT WILL STRENGTHEN AND BRIGHTEN THEIR LIVES AS WELL AS ENSURE THE WELL-BEING AND SAFETY OF NOT ONLY THOSE INDIVIDUALS, BUT MEMBERS OF THE STAFF, FAMILIES, AND ALL THOSE WHO PARTICIPATE IN THE VENTURE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0174464
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0159010
IRS990/NetAssetsOrFundBalancesBOYAmt0447816
IRS990/NetAssetsOrFundBalancesEOYAmt0461793
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-741
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-741
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02329
IRS990/NetIncomeOrLossGrp/ExclusionAmt072890
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt072890
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0447816
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0461793
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt011239
IRS990/OccupancyGrp/ProgramServicesAmt056193
IRS990/OccupancyGrp/TotalAmt067432
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0FOOD COSTS
IRS990/OtherExpensesGrp/Desc1FUEL
IRS990/OtherExpensesGrp/Desc2VAN MAINTENANCE REPAIRS
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01452
IRS990/OtherExpensesGrp/ProgramServicesAmt030305
IRS990/OtherExpensesGrp/ProgramServicesAmt119825
IRS990/OtherExpensesGrp/ProgramServicesAmt216413
IRS990/OtherExpensesGrp/ProgramServicesAmt313444
IRS990/OtherExpensesGrp/TotalAmt030305
IRS990/OtherExpensesGrp/TotalAmt119825
IRS990/OtherExpensesGrp/TotalAmt216413
IRS990/OtherExpensesGrp/TotalAmt314896
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02701
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02701
IRS990/OtherRevenueTotalAmt02701
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0176854
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0643419
IRS990/OtherSalariesAndWagesGrp/TotalAmt0820273
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06994
IRS990/PayrollTaxesGrp/ProgramServicesAmt032847
IRS990/PayrollTaxesGrp/TotalAmt039841
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06341
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08713
IRS990/PrincipalOfficerNm0DIANNA IVES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEES & CONTRACTS GOV AGENCIES
IRS990/ProgramServiceRevenueGrp/Desc1DAY CARE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0978016
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt165996
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0978016
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt165996
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt088834
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0635
IRS990/PYOtherExpensesAmt0255571
IRS990/PYOtherRevenueAmt090540
IRS990/PYProgramServiceRevenueAmt0988295
IRS990/PYRevenuesLessExpensesAmt042278
IRS990/PYSalariesCompEmpBnftPaidAmt0870455
IRS990/PYTotalExpensesAmt01126026
IRS990/PYTotalRevenueAmt01168304
IRS990/ReconcilationRevenueExpnssAmt013977
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01044012
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020029
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020251
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt088834
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt078371
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0167205
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0433
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0635
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0490
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0448
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0459
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02465
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01049042
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0999033
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0940221
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0568931
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0696849
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04254076
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt081558
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt078470
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt080013
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt073156
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt070479
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0383676
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0433
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0635
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0490
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0448
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0459
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02465
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99950
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt04804957
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01130600
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01166337
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01020234
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0720458
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0767328
IRS990ScheduleA/Total509Grp/TotalAmt04804957
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01131033
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01166972
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01020724
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0720906
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0767787
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04807422
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0192917
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0320004
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0512921
IRS990ScheduleD/EquipmentGrp/BookValueAmt0112967
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0285150
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0398117
IRS990ScheduleD/ExpensesSubtotalAmt01107647
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0126383
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0126383
IRS990ScheduleD/RevenueSubtotalAmt01121624
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER FOLLOWS THE GUIDANCE OF THE ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTING FOR INCOME TAXES, RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THE YEAR ENDED JUNE 30, 2025, MANAGEMENT OF THE CENTER IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUES. FOR FEDERAL TAX PURPOSES, THE TAX RETURNS REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0432267
IRS990ScheduleD/TotalExpensesPerForm990Amt01107647
IRS990ScheduleD/TotalRevenuePerForm990Amt01121624
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01121624
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01107647
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE EDUCATION SERVICES TO THE MENTALLY AND PHYSICALLY DISABLED, PRIMARILY WITHIN LOGAN COUNTY, ARKANSAS. THE MISSION IS TO COLLABORATE WITH THEIR SUPPORTERS; HUMAN, MEDICAL, SOCIAL AND CHARITABLE SERVICES; BUSINESS AND COMMUNITY RESOURCES; SCHOOLS AND CIVIC ORGANIZATIONS TO PROVIDE A CONTINUING AND EXPANDING SHARED VENTURE THAT ASSISTS INDIVIDUALS ENROLLED IN THEIR PROGRAMS TO PURSUE THE OPPORTUNITIES THAT WILL STRENGTHEN AND BRIGHTEN THEIR LIVES AS WELL AS ENSURE THE WELL-BEING AND SAFETY OF NOT ONLY THOSE INDIVIDUALS, BUT MEMBERS OF THE STAFF, FAMILIES, AND ALL THOSE WHO PARTICIPATE IN THE VENTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO SUBMISSION, THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REGULARY MONITORS POSSIBLE CONFLICTS OF INTEREST BE TWEEN CURRENT AND POTENTIAL BOARD MEMBERS, AS WELL AS EMPLOYEES, AND OUTSI DE PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0674488
IRS990/TotalAssetsEOYAmt0680083
IRS990/TotalAssetsGrp/BOYAmt0674488
IRS990/TotalAssetsGrp/EOYAmt0680083
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0231057
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0876590
IRS990/TotalFunctionalExpensesGrp/TotalAmt01107647
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0226672
IRS990/TotalLiabilitiesEOYAmt0218290
IRS990/TotalLiabilitiesGrp/BOYAmt0226672
IRS990/TotalLiabilitiesGrp/EOYAmt0218290
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0447816
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0461793
IRS990/TotalProgramServiceExpensesAmt0876590
IRS990/TotalProgramServiceRevenueAmt01044012
IRS990/TotalRevenueGrp/ExclusionAmt072582
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01046713
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01121624
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0674488
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0680083
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01234 EAST MAIN STREET
IRS990/USAddress/CityNm0BOONEVILLE
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072927
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANNA IVES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04796753370
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOGAN COUNTY DAY SERVICE CENTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOR LIMITED CHILDREN INC
ReturnHeader/Filer/BusinessNameControlTxt0LOGA
ReturnHeader/Filer/EIN0710428093
ReturnHeader/Filer/PhoneNum04796753370
ReturnHeader/Filer/USAddress/AddressLine1Txt01234 EAST MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0BOONEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072927
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843068935
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRZ CPAS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04200 JENNY LIND RD STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT SMITH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072901
ReturnHeader/PreparerPersonGrp/PhoneNum04796490888
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC LUX CPA
ReturnHeader/ReturnTs02026-01-22T17:53:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.