Civic Intelligence

Franklin County Learning Center Inc.

990 • Fiscal year 2018 • EIN 71-0434021

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 13, 2018

Organization ProfileWWW.FCLC.NET
PO Box 329Ozark, AR 72949

(479) 667-3552

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

16th percentile

-16%

Higher net margin than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

12th percentile

-25%

Faster revenue growth than 12% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets29th percentile

Assets

Down

$1,841,582

Down $249,933 (-12%) from 2017

Net Assets

Down

$1,814,813

Down $251,824 (-12%) from 2017

Liabilities

Up

$26,769

Up $1,891 (+7.6%) from 2017

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin16th percentile

Revenue

Down

$1,611,982

Down $542,787 (-25%) from 2017

Expenses

Down

$1,863,806

Down $365,333 (-16%) from 2017

Net Income

Down

-$251,824

Down $177,454 (-239%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,258,278Liabilities 2011: $56,465Net Assets 2011: $2,201,8132011Assets 2012: $2,537,424Liabilities 2012: $30,842Net Assets 2012: $2,506,5822012Assets 2013: $2,524,626Liabilities 2013: $26,010Net Assets 2013: $2,498,6162013Assets 2014: $2,309,359Liabilities 2014: $25,876Net Assets 2014: $2,283,4832014Assets 2015: $2,156,888Liabilities 2015: $32,862Net Assets 2015: $2,124,0262015Assets 2016: $2,181,539Liabilities 2016: $40,532Net Assets 2016: $2,141,0072016Assets 2017: $2,091,515Liabilities 2017: $24,878Net Assets 2017: $2,066,6372017Assets 2018: $1,841,582Liabilities 2018: $26,769Net Assets 2018: $1,814,8132018Assets 2019: $1,598,233Liabilities 2019: $46,945Net Assets 2019: $1,551,2882019Assets 2020: $1,558,232Liabilities 2020: $149,056Net Assets 2020: $1,409,1762020Assets 2021: $1,696,213Liabilities 2021: $163,624Net Assets 2021: $1,532,5892021Assets 2022: $1,587,374Liabilities 2022: $44,775Net Assets 2022: $1,542,5992022Assets 2023: $1,759,141Liabilities 2023: $63,959Net Assets 2023: $1,695,1822023Assets 2024: $1,818,887Liabilities 2024: $51,887Net Assets 2024: $1,767,0002024

Highlighted filing

2018

Assets$1,841,582
Liabilities$26,769
Net Assets$1,814,813
Open 2018 Filing

Operations Trend

Revenue Growth12th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,595,8502011Expenses 2012: $1,744,2772012Expenses 2013: $1,940,1932013Revenue 2014: $1,767,457Expenses 2014: $1,982,590Net Income 2014: -$215,1332014Revenue 2015: $1,838,484Expenses 2015: $1,997,941Net Income 2015: -$159,4572015Revenue 2016: $2,188,401Expenses 2016: $2,171,420Net Income 2016: $16,9812016Revenue 2017: $2,154,769Expenses 2017: $2,229,139Net Income 2017: -$74,3702017Revenue 2018: $1,611,982Expenses 2018: $1,863,806Net Income 2018: -$251,8242018Revenue 2019: $1,352,367Expenses 2019: $1,615,892Net Income 2019: -$263,5252019Revenue 2020: $1,077,172Expenses 2020: $1,219,284Net Income 2020: -$142,1122020Revenue 2021: $1,277,469Expenses 2021: $1,154,056Net Income 2021: $123,4132021Revenue 2022: $1,321,680Expenses 2022: $1,311,770Net Income 2022: $9,9102022Revenue 2023: $1,487,041Expenses 2023: $1,334,358Net Income 2023: $152,6832023Revenue 2024: $1,432,790Expenses 2024: $1,360,972Net Income 2024: $71,8182024

Highlighted filing

2018

Revenue$1,611,982
Expenses$1,863,806
Net Income-$251,824
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$1,661,121
Mission and Program Overview

Mission

The center provides services to individuals with learning disabilities - our exempt function.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,574,544$1,481,359▼ $93,185
Savings and Temporary Cash Investments$158,219$158,219→ $0
Cash and Non-Interest-Bearing Accounts$278,816$112,592▼ $166,224
Accounts Receivable$43,405$43,354▼ $51
Prepaid Expenses and Deferred Charges$27,240$28,847▲ $1,607
Investments Other Securities-$9,950-
Inventories for Sale or Use$9,291$7,261▼ $2,030
Total Assets$2,091,515$1,841,582▼ $249,933
Liabilities
Accounts Payable and Accrued Expenses$24,878$26,769▲ $1,891
Total Liabilities$24,878$26,769▲ $1,891
Net Assets / Fund Balance
Unrestricted Net Assets$2,066,637$1,814,813▼ $251,824
Total Net Assets Fund Balance$2,066,637$1,814,813▼ $251,824
Total Liabilities and Net Assets / Fund Balance$2,091,515$1,841,582▼ $249,933

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,330,586$813,446$2,144,032
Equipment$38,653$777,918$816,571
Land$112,120-$112,120
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Marcus BerryPresident
Phillip SavageVice Chairma
Bettie Jo JamesDirector
Brandon HabererDirector
Charles KetterDirector
David WewersDirector
Deanna JonesDirector
Robbie BlackDirector
Pamela J MinshewSecretary
Julie McclainTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,164
Program Service Revenue
$1,544,444
Investment Income
$630
Other Revenue
$48,744
All Other Contributions
$2,519
Change in Net Assets
$-251,824

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,611,982
Revenue Not Reported on Form 990
$49,139
Total Revenue per Audited Statements
$1,661,121
Total Revenue per Form 990
$1,611,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,232,288
Other Expenses$631,518
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$640,574$336,379-$976,953
Other Employee Benefits$118,850$61,226-$180,076
Occupancy-$95,483-$95,483
Depreciation Depletion$83,867$9,318-$93,185
Payroll Taxes$49,671$25,588-$75,259
Insurance-$64,820-$64,820
Office Expenses-$8,776-$8,776
Fees for Services Other-$7,000-$7,000
Other Expenses$6,360--$6,360
Travel-$1,130-$1,130
Advertising-$958-$958
All Other Expenses-$900-$900
Total Functional Expenses$1,252,228$611,578$0$1,863,806

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,912,945
Expenses per Audited Statements$1,863,806
Total Expenses per Form 990$1,863,806
Expenses Not Reported on Form 990$49,139
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$60,440
Fundraising Direct Expenses$24,662
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bull Drop$60,440$60,440$24,662$35,778
Total Events$60,440$60,440$24,662$35,778
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
Backup withholding compliance
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Prior to issuance the form 990 is reviewed by management and the board.”

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

“Existing board members and individual suggested to fill a board position a re required to disclose any conflicts of interest.”

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

“The director position is reviewed annually by the board of directors”

Form 990, Page 6, Part VI, Line 19

“Documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Franklin County Learning Center in
EIN
71-0434021
Phone
4796673552
Address
PO BOX 329, OZARK, AR 72949

Signing Officer

Name
Diane Walls
Title
Executive Director
Phone
4796673552
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Walls
Formed
1977
Legal Domicile
Ar
Voting Board Members
10
Independent Board Members
10
Employees
63

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9

“Cost of sales 24,477 direct fundraising events 24,662 cost of sales -24,477 direct fundraising expenses -24,662”

Financial Statement Notes

Schedule D, Page 3, Part X

“The center's tax returns are subject to possible examination by the taxing authorities. For federal income tax purposes, the center's tax years of 2015 through 2017 remain open for possible examination by the internal revenue service. Generally accepted accounting principles require tax effects from an uncertain tax position to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. If an uncertain tax position meets the more-likely-than-not threshold, the largest amount of tax benefit that is greater than 50% likely to be recognized upon ultimate settlement with the taxing authority is recorded. The center's primary tax positions relate to its status as a not-for-profit entity exempt from income taxes and classification of activities related to its exempt purpose. Management has evaluated the tax positions reflected in the center's tax filings and does not believe that any material uncertain tax positions exist.”

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

“Cost of sales 24,477 direct fundraising events 24,662”

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

“Cost of sales 24,477 direct fundraising expenses 24,662”

Raw XML AppendixShowing 400 of 407 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/BOYAmt024878
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt026769
IRS990/AccountsReceivableGrp/BOYAmt043405
IRS990/AccountsReceivableGrp/EOYAmt043354
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE CENTER PROVIDES SERVICES TO INDIVIDUALS WITH LEARNING DISABILITIES - OUR EXEMPT FUNCTION.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0958
IRS990/AdvertisingGrp/TotalAmt0958
IRS990/AllOtherContributionsAmt02519
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0900
IRS990/AllOtherExpensesGrp/TotalAmt0900
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0FRANKLIN COUNTY LEARNING CENTER
IRS990/BooksInCareOfDetail/PhoneNum04796673552
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 329
IRS990/BooksInCareOfDetail/USAddress/CityNm0OZARK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd072949
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0278816
IRS990/CashNonInterestBearingGrp/EOYAmt0112592
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt024477
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt018164
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0630
IRS990/CYOtherExpensesAmt0631518
IRS990/CYOtherRevenueAmt048744
IRS990/CYProgramServiceRevenueAmt01544444
IRS990/CYRevenuesLessExpensesAmt0-251824
IRS990/CYSalariesCompEmpBnftPaidAmt01232288
IRS990/CYTotalExpensesAmt01863806
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01611982
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt09318
IRS990/DepreciationDepletionGrp/ProgramServicesAmt083867
IRS990/DepreciationDepletionGrp/TotalAmt093185
IRS990/Desc0THE CENTER PROVIDES SERVICES TO INDIVIDUALS WITH LEARNING DISABILITIES - OUR EXEMPT FUNCTION.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt063
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01252228
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt07000
IRS990/FeesForServicesOtherGrp/TotalAmt07000
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/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0MARCUS BERRY
IRS990/Form990PartVIISectionAGrp/PersonNm1PHILLIP SAVAGE
IRS990/Form990PartVIISectionAGrp/PersonNm2JULIE MCCLAIN
IRS990/Form990PartVIISectionAGrp/PersonNm3PAMELA J MINSHEW
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID WEWERS
IRS990/Form990PartVIISectionAGrp/PersonNm5ROBBIE BLACK
IRS990/Form990PartVIISectionAGrp/PersonNm6BETTIE JO JAMES
IRS990/Form990PartVIISectionAGrp/PersonNm7BRANDON HABERER
IRS990/Form990PartVIISectionAGrp/PersonNm8CHARLES KETTER
IRS990/Form990PartVIISectionAGrp/PersonNm9DEANNA JONES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt024662
IRS990/FundraisingGrossIncomeAmt060440
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt015645
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01661121
IRS990/GrossSalesOfInventoryAmt023172
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt064820
IRS990/InsuranceGrp/TotalAmt064820
IRS990/InventoriesForSaleOrUseGrp/BOYAmt09291
IRS990/InventoriesForSaleOrUseGrp/EOYAmt07261
IRS990/InvestmentIncomeGrp/ExclusionAmt0630
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0630
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt09950
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01591364
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01574544
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01481359
IRS990/LandBldgEquipCostOrOtherBssAmt03072723
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE CENTER PROVIDES SERVICES TO INDIVIDUALS WITH LEARNING DISABILITIES - OUR EXEMPT FUNCTION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02066637
IRS990/NetAssetsOrFundBalancesEOYAmt01814813
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt035778
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-1305
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-1305
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt095483
IRS990/OccupancyGrp/TotalAmt095483
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08776
IRS990/OfficeExpensesGrp/TotalAmt08776
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt061226
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0118850
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0180076
IRS990/OtherExpensesGrp/Desc0CONTRACTORS - THERAPISTS
IRS990/OtherExpensesGrp/Desc1FOOD COSTS
IRS990/OtherExpensesGrp/Desc2TRANSPORTATION
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0252619
IRS990/OtherExpensesGrp/ProgramServicesAmt154492
IRS990/OtherExpensesGrp/ProgramServicesAmt245795
IRS990/OtherExpensesGrp/ProgramServicesAmt36360
IRS990/OtherExpensesGrp/TotalAmt0252619
IRS990/OtherExpensesGrp/TotalAmt154492
IRS990/OtherExpensesGrp/TotalAmt245795
IRS990/OtherExpensesGrp/TotalAmt36360
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt014271
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014271
IRS990/OtherRevenueTotalAmt014271
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0336379
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0640574
IRS990/OtherSalariesAndWagesGrp/TotalAmt0976953
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt025588
IRS990/PayrollTaxesGrp/ProgramServicesAmt049671
IRS990/PayrollTaxesGrp/TotalAmt075259
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027240
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028847
IRS990/PrincipalOfficerNm0DIANE WALLS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEDICARE/MEDICAID
IRS990/ProgramServiceRevenueGrp/Desc1FEES & CONTRACTS GOV & AGENCI
IRS990/ProgramServiceRevenueGrp/Desc2DAY CARE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01420498
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1110554
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt213392
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01420498
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1110554
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt213392
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt023472
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0755
IRS990/PYOtherExpensesAmt0712990
IRS990/PYOtherRevenueAmt046789
IRS990/PYProgramServiceRevenueAmt02083753
IRS990/PYRevenuesLessExpensesAmt0-74370
IRS990/PYSalariesCompEmpBnftPaidAmt01516149
IRS990/PYTotalExpensesAmt02229139
IRS990/PYTotalRevenueAmt02154769
IRS990/ReconcilationRevenueExpnssAmt0-251824
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01544444
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0158219
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0158219
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01330586
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0813446
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02144032
IRS990ScheduleD/EquipmentGrp/BookValueAmt038653
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0777918
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0816571
IRS990ScheduleD/ExpensesNotReportedAmt049139
IRS990ScheduleD/ExpensesSubtotalAmt01863806
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0112120
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0112120
IRS990ScheduleD/OtherExpensesIncludedAmt049139
IRS990ScheduleD/OtherRevenueAmt049139
IRS990ScheduleD/RevenueNotReportedAmt049139
IRS990ScheduleD/RevenueSubtotalAmt01611982
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES. FOR FEDERAL INCOME TAX PURPOSES, THE CENTER'S TAX YEARS OF 2015 THROUGH 2017 REMAIN OPEN FOR POSSIBLE EXAMINATION BY THE INTERNAL REVENUE SERVICE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. IF AN UNCERTAIN TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT THRESHOLD, THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY TO BE RECOGNIZED UPON ULTIMATE SETTLEMENT WITH THE TAXING AUTHORITY IS RECORDED. THE CENTER'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS REFLECTED IN THE CENTER'S TAX FILINGS AND DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF SALES 24,477 DIRECT FUNDRAISING EVENTS 24,662
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF SALES 24,477 DIRECT FUNDRAISING EXPENSES 24,662
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 XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01481359
IRS990ScheduleD/TotalExpensesPerForm990Amt01863806
IRS990ScheduleD/TotalRevenuePerForm990Amt01611982
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01661121
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01912945
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt024662
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BULL DROP
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt060440
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt060440
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt060440
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt060440
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt035778
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt024662
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt024662
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO ISSUANCE THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXISTING BOARD MEMBERS AND INDIVIDUAL SUGGESTED TO FILL A BOARD POSITION A RE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DIRECTOR POSITION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COST OF SALES 24,477 DIRECT FUNDRAISING EVENTS 24,662 COST OF SALES -24,477 DIRECT FUNDRAISING EXPENSES -24,662
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02091515
IRS990/TotalAssetsEOYAmt01841582
IRS990/TotalAssetsGrp/BOYAmt02091515
IRS990/TotalAssetsGrp/EOYAmt01841582
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018164
IRS990/TotalEmployeeCnt063
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0611578
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01252228
IRS990/TotalFunctionalExpensesGrp/TotalAmt01863806
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024878
IRS990/TotalLiabilitiesEOYAmt026769
IRS990/TotalLiabilitiesGrp/BOYAmt024878
IRS990/TotalLiabilitiesGrp/EOYAmt026769
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02066637
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01814813
IRS990/TotalProgramServiceExpensesAmt01252228
IRS990/TotalProgramServiceRevenueAmt01544444
IRS990/TotalRevenueGrp/ExclusionAmt0630
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01557410
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01611982
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02091515
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01841582
IRS990/TravelGrp/ManagementAndGeneralAmt01130
IRS990/TravelGrp/TotalAmt01130
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02066637
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01814813
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0304 NORTH 13TH STREET
IRS990/USAddress/CityNm0OZARK
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072949
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.FCLC.NET
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANE WALLS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04796673552
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRANKLIN COUNTY LEARNING CENTER IN
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0710434021
ReturnHeader/Filer/PhoneNum04796673552
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 329
ReturnHeader/Filer/USAddress/CityNm0OZARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072949
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F1853CD494DFE3DC5A8D21AC82AB305156C149DC
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BADC7A7A671D6BD752E62BB3C880110E0E7BA74C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.205.197.34
ReturnHeader/FilingSecurityInformation/IPDt02018-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm012:49:53
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202759879
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRZYBYSZ & ASSOCIATES CPAS PC
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,841,582
Liabilities
$26,769
Net assets
$1,814,813
Revenue
$1,611,982
Expenses
$1,863,806
Net income
-$251,824
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.05$1.77$1.43$1.36$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.06$1.70$1.49$1.33$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.04$1.54$1.32$1.31$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.16$1.53$1.28$1.15$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.15$1.41$1.08$1.22$0.14
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.05$1.55$1.35$1.62$0.26
2018Detailed filing. Detailed filing data is available for this year.$1.84$0.03$1.81$1.61$1.86$0.25
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.02$2.07$2.15$2.23$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.04$2.14$2.19$2.17$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.16$0.03$2.12$1.84$2.00$0.16
2014Detailed filing. Detailed filing data is available for this year.$2.31$0.03$2.28$1.77$1.98$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.03$2.50$1.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.03$2.51$1.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.06$2.20$1.60