Civic Intelligence

Franklin County Learning Center Inc.

990 • Fiscal year 2019 • EIN 71-0434021

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 10, 2019

Organization ProfileWWW.FCLCOZARK.COM
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

37th percentile

0.03x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

9th percentile

-13%

Faster asset growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets37th percentile

Assets

Down

$1,598,233

Down $243,349 (-13%) from 2018

Net Assets

Down

$1,551,288

Down $263,525 (-15%) from 2018

Liabilities

Up

$46,945

Up $20,176 (+75%) from 2018

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin14th percentile

Revenue

Down

$1,352,367

Down $259,615 (-16%) from 2018

Expenses

Down

$1,615,892

Down $247,914 (-13%) from 2018

Net Income

Down

-$263,525

Down $11,701 (-4.6%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth9th 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

2019

Assets$1,598,233
Liabilities$46,945
Net Assets$1,551,288
Open 2019 Filing

Operations Trend

Revenue Growth17th 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

2019

Revenue$1,352,367
Expenses$1,615,892
Net Income-$263,525
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 10, 2019
Return Version
2018v3.1
Gross Receipts
$1,352,367
Mission and Program Overview

Mission

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

To provide educational, prevocational and developmental services to developmentally disabled individuals in order to enhance their abilities and improve their quality of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,481,359$1,399,232▼ $82,127
Savings and Temporary Cash Investments$158,219--
Cash and Non-Interest-Bearing Accounts$112,592$130,558▲ $17,966
Accounts Receivable$43,354$36,591▼ $6,763
Investments Other Securities$9,950$13,376▲ $3,426
Prepaid Expenses and Deferred Charges$28,847$13,190▼ $15,657
Inventories for Sale or Use$7,261$5,286▼ $1,975
Total Assets$1,841,582$1,598,233▼ $243,349
Liabilities
Other Liabilities$5,016$30,525▲ $25,509
Accounts Payable and Accrued Expenses$21,753$16,420▼ $5,333
Total Liabilities$26,769$46,945▲ $20,176
Net Assets / Fund Balance
Unrestricted Net Assets$1,814,813$1,551,288▼ $263,525
Total Net Assets Fund Balance$1,814,813$1,551,288▼ $263,525
Total Liabilities and Net Assets / Fund Balance$1,841,582$1,598,233▼ $243,349

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,266,941$877,025$2,143,966
Land$112,120-$112,120
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Charles KetterPresident
Bettie Jo JamesBoard Member
Brandon HabererBoard Member
David WewersBoard Member
Deanna JonesBoard Member
Julie McclainBoard Member
Keisha YeakleyBoard Member
Pamela MinshewBoard Member
Phillip SavageSecretary
Marcus BerryVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$19,259
Program Service Revenue
$1,324,937
Investment Income
$390
Other Revenue
$7,781
All Other Contributions
$19,259
Change in Net Assets
$-263,525

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,352,367
Total Revenue per Audited Statements
$1,352,367
Total Revenue per Form 990
$1,352,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,018,823
Other Expenses$597,069
Total Fundraising Expense$23,966
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$567,775$229,604-$797,379
Other Employee Benefits$111,441$45,066-$156,507
All Other Expenses$21,377$96,448$22,400$140,225
Depreciation Depletion$75,281$8,365-$83,646
Payroll Taxes$46,238$18,699-$64,937
Other Expenses$36,221$54,333-$36,221
Advertising-$5,153$994$6,147
Office Expenses--$472$472
Royalties--$100$100
Total Functional Expenses$1,134,258$457,668$23,966$1,615,892

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,615,892
Total Expenses per Audited Statements$1,615,892
Total Expenses per Form 990$1,615,892
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$25,809
Payroll Wh Payables$4,716
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The tax return will be reviewed at its monthly board meeting.”

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

“Board members are expected to recuse themselves from decisions in which they may have or appear to have a conflict of interest.”

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

“Ceo compensation is reviewed annually by the board.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Charles Ketter
Title
President
Phone
4796673552
Signed
2019-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Ketter
Formed
1977
Legal Domicile
Ar
Voting Board Members
10
Independent Board Members
10
Employees
53
Volunteers
10

Preparer

Firm
King Jacobs Gresham & Lorfing Cpas Pa
Address
1216 S ROGERS ST, CLARKSVILLE, AR 72830-9159
Preparer
Adele K Jacobs CPA
Phone
4797542478
Raw XML AppendixShowing 400 of 411 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/BOYAmt021753
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt016420
IRS990/AccountsReceivableGrp/BOYAmt043354
IRS990/AccountsReceivableGrp/EOYAmt036591
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE EDUCATIONAL, PREVOCATIONAL AND DEVELOPMENTAL SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS IN ORDER TO ENHANCE THEIR ABILITIES AND IMPROVE THEIR QUALITY OF LIFE.
IRS990/AdvertisingGrp/FundraisingAmt0994
IRS990/AdvertisingGrp/ManagementAndGeneralAmt05153
IRS990/AdvertisingGrp/TotalAmt06147
IRS990/AllOtherContributionsAmt019259
IRS990/AllOtherExpensesGrp/FundraisingAmt022400
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt096448
IRS990/AllOtherExpensesGrp/ProgramServicesAmt021377
IRS990/AllOtherExpensesGrp/TotalAmt0140225
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BooksInCareOfDetail/PersonNm0PAMELA MINSHEW
IRS990/BooksInCareOfDetail/PhoneNum04796673552
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 329
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0304 NORTH 13TH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0OZARK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd072949
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0112592
IRS990/CashNonInterestBearingGrp/EOYAmt0130558
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt019259
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0390
IRS990/CYOtherExpensesAmt0597069
IRS990/CYOtherRevenueAmt07781
IRS990/CYProgramServiceRevenueAmt01324937
IRS990/CYRevenuesLessExpensesAmt0-263525
IRS990/CYSalariesCompEmpBnftPaidAmt01018823
IRS990/CYTotalExpensesAmt01615892
IRS990/CYTotalFundraisingExpenseAmt023966
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01352367
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt08365
IRS990/DepreciationDepletionGrp/ProgramServicesAmt075281
IRS990/DepreciationDepletionGrp/TotalAmt083646
IRS990/Desc0TO PROVIDE EDUCATIONAL, PREVOCATIONAL AND DEVELOPMENTAL SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS IN ORDER TO ENHANCE THEIR ABILITIES AND IMPROVE THEIR QUALITY OF LIFE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt053
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01134258
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.75
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.75
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.75
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.75
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.75
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.75
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.75
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.75
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.75
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/OfficerInd4X
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/PersonNm0CHARLES KETTER
IRS990/Form990PartVIISectionAGrp/PersonNm1MARCUS BERRY
IRS990/Form990PartVIISectionAGrp/PersonNm2PHILLIP SAVAGE
IRS990/Form990PartVIISectionAGrp/PersonNm3PAMELA MINSHEW
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID WEWERS
IRS990/Form990PartVIISectionAGrp/PersonNm5JULIE MCCLAIN
IRS990/Form990PartVIISectionAGrp/PersonNm6BRANDON HABERER
IRS990/Form990PartVIISectionAGrp/PersonNm7BETTIE JO JAMES
IRS990/Form990PartVIISectionAGrp/PersonNm8DEANNA JONES
IRS990/Form990PartVIISectionAGrp/PersonNm9KEISHA YEAKLEY
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 PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01352367
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InventoriesForSaleOrUseGrp/BOYAmt07261
IRS990/InventoriesForSaleOrUseGrp/EOYAmt05286
IRS990/InvestmentIncomeGrp/ExclusionAmt0390
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0390
IRS990/InvestmentInJointVentureInd0true
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt09950
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt013376
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01639240
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01481359
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01399232
IRS990/LandBldgEquipCostOrOtherBssAmt03038472
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE EDUCATIONAL, PREVOCATIONAL AND DEVELOPMENTAL SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS IN ORDER TO ENHANCE THEIR ABILITIES AND IMPROVE THEIR QUALITY OF LIFE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01814813
IRS990/NetAssetsOrFundBalancesEOYAmt01551288
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt0472
IRS990/OfficeExpensesGrp/TotalAmt0472
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt045066
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0111441
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0156507
IRS990/OtherExpensesGrp/Desc0SUBCONTRACTORS-THERAPISTS
IRS990/OtherExpensesGrp/Desc1INSURANCE
IRS990/OtherExpensesGrp/Desc2FOOD COSTS
IRS990/OtherExpensesGrp/Desc3TRANSPORTATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt054333
IRS990/OtherExpensesGrp/ProgramServicesAmt0230390
IRS990/OtherExpensesGrp/ProgramServicesAmt145535
IRS990/OtherExpensesGrp/ProgramServicesAmt236221
IRS990/OtherExpensesGrp/TotalAmt0230390
IRS990/OtherExpensesGrp/TotalAmt154333
IRS990/OtherExpensesGrp/TotalAmt245535
IRS990/OtherExpensesGrp/TotalAmt336221
IRS990/OtherLiabilitiesGrp/BOYAmt05016
IRS990/OtherLiabilitiesGrp/EOYAmt030525
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt07781
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07781
IRS990/OtherRevenueTotalAmt07781
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0229604
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0567775
IRS990/OtherSalariesAndWagesGrp/TotalAmt0797379
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018699
IRS990/PayrollTaxesGrp/ProgramServicesAmt046238
IRS990/PayrollTaxesGrp/TotalAmt064937
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028847
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013190
IRS990/PrincipalOfficerNm0CHARLES KETTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CLIENT SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1GOVERNMENT ASSISTANCE
IRS990/ProgramServiceRevenueGrp/Desc2BULL DROP
IRS990/ProgramServiceRevenueGrp/Desc3ENTERPRISER
IRS990/ProgramServiceRevenueGrp/Desc4DAY CARE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt060440
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01118439
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1106778
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt222807
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt316473
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01118439
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1106778
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt260440
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt322807
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt416473
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt018164
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0630
IRS990/PYOtherExpensesAmt0631518
IRS990/PYOtherRevenueAmt048744
IRS990/PYProgramServiceRevenueAmt01544444
IRS990/PYRevenuesLessExpensesAmt0-251824
IRS990/PYSalariesCompEmpBnftPaidAmt01232288
IRS990/PYTotalExpensesAmt01863806
IRS990/PYTotalRevenueAmt01611982
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-263525
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01324937
IRS990/RoyaltiesGrp/FundraisingAmt0100
IRS990/RoyaltiesGrp/TotalAmt0100
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0158219
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01266941
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0877025
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02143966
IRS990ScheduleD/ExpensesSubtotalAmt01615892
IRS990ScheduleD/LandGrp/BookValueAmt0112120
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0112120
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025809
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14716
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL WH PAYABLES
IRS990ScheduleD/RevenueSubtotalAmt01352367
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01379061
IRS990ScheduleD/TotalExpensesPerForm990Amt01615892
IRS990ScheduleD/TotalLiabilityAmt030525
IRS990ScheduleD/TotalRevenuePerForm990Amt01352367
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01352367
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01615892
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATION POLICY IS PUBLISHED ANNUAL IN THE NEWSPAPER
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN WILL BE REVIEWED AT ITS MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE EXPECTED TO RECUSE THEMSELVES FROM DECISIONS IN WHICH THEY MAY HAVE OR APPEAR TO HAVE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CEO COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST.
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01841582
IRS990/TotalAssetsEOYAmt01598233
IRS990/TotalAssetsGrp/BOYAmt01841582
IRS990/TotalAssetsGrp/EOYAmt01598233
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019259
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt023966
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0457668
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01134258
IRS990/TotalFunctionalExpensesGrp/TotalAmt01615892
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026769
IRS990/TotalLiabilitiesEOYAmt046945
IRS990/TotalLiabilitiesGrp/BOYAmt026769
IRS990/TotalLiabilitiesGrp/EOYAmt046945
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01814813
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01551288
IRS990/TotalProgramServiceExpensesAmt01134258
IRS990/TotalProgramServiceRevenueAmt01324937
IRS990/TotalRevenueGrp/ExclusionAmt068611
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01264497
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01352367
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01841582
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01598233
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01814813
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01551288
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 329
IRS990/USAddress/CityNm0OZARK
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072949
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.FCLCOZARK.COM
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES KETTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04796673552
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRANKLIN COUNTY LEARNING CENTER INC
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/AtSubmissionCreationDeviceId0D05B233E8E641DD660C75BA3D28223DFC814A89F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D05B233E8E641DD660C75BA3D28223DFC814A89F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.76.82.228
ReturnHeader/FilingSecurityInformation/IPDt02019-12-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:51:43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710540855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KING JACOBS GRESHAM & LORFING CPAS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01216 S ROGERS ST

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,598,233
Liabilities
$46,945
Net assets
$1,551,288
Revenue
$1,352,367
Expenses
$1,615,892
Net income
-$263,525
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
2019Detailed filing. Detailed filing data is available for this year.$1.60$0.05$1.55$1.35$1.62$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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