Civic Intelligence

Franklin County Learning Center Inc.

990 • Fiscal year 2023 • EIN 71-0434021

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 07, 2024

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

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

62nd percentile

10%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

65th percentile

11%

Faster asset growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

58th percentile

13%

Faster revenue growth than 58% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$1,759,141

Up $171,767 (+11%) from 2022

Net Assets

Up

$1,695,182

Up $152,583 (+9.9%) from 2022

Liabilities

Up

$63,959

Up $19,184 (+43%) from 2022

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin62nd percentile

Revenue

Up

$1,487,041

Up $165,361 (+13%) from 2022

Expenses

Up

$1,334,358

Up $22,588 (+1.7%) from 2022

Net Income

Up

$152,683

Up $142,773 (+1441%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth65th 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

2023

Assets$1,759,141
Liabilities$63,959
Net Assets$1,695,182
Open 2023 Filing

Operations Trend

Revenue Growth58th 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

2023

Revenue$1,487,041
Expenses$1,334,358
Net Income$152,683
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 7, 2024
Return Version
2022v5.0
Gross Receipts
$1,487,041
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$1,306,989$1,570,159▲ $263,170
Cash and Non-Interest-Bearing Accounts$167,742$123,476▼ $44,266
Accounts Receivable$83,391$31,500▼ $51,891
Prepaid Expenses and Deferred Charges$15,880$20,093▲ $4,213
Investments Other Securities$13,372$13,913▲ $541
Total Assets$1,587,374$1,759,141▲ $171,767
Liabilities
Accounts Payable and Accrued Expenses$20,693$36,450▲ $15,757
Other Liabilities$24,082$27,509▲ $3,427
Total Liabilities$44,775$63,959▲ $19,184
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,542,599$1,695,182▲ $152,583
Total Net Assets Fund Balance$1,542,599$1,695,182▲ $152,583
Total Liabilities and Net Assets / Fund Balance$1,587,374$1,759,141▲ $171,767

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,437,227$1,127,165$2,564,392
Land$112,120-$112,120
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Marcus BerryPresident
Pamela MinshewBoard Member
Sarah RodriguezBoard Member
Taylor JamesBoard Member
Deanna JonesSecretary
Bettie Jo JamesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$379,940
Program Service Revenue
$1,099,699
Investment Income
$48
Other Revenue
$7,354
All Other Contributions
$12,105
Change in Net Assets
$152,683

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,487,041
Total Revenue per Audited Statements
$1,487,041
Total Revenue per Form 990
$1,487,041
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$733,056
Other Expenses$601,302
Total Fundraising Expense$418
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$446,588$215,057-$661,645
Depreciation Depletion$69,295$184-$69,479
All Other Expenses$28,125$34,794$418$63,337
Insurance$56,101--$56,101
Payroll Taxes$33,767$15,990-$49,757
Other Employee Benefits$14,695$6,959-$21,654
Other Expenses$45,741$17,905-$17,905
Advertising-$641-$641
Total Functional Expenses$1,008,880$325,060$418$1,334,358

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,334,358
Total Expenses per Audited Statements$1,334,358
Total Expenses per Form 990$1,334,358
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$24,784
Payroll Wh Payables$2,725
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
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 which is scheduled after the due date of the return.”

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
Marcus Berry
Title
President
Phone
4796673552
Signed
2024-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcus Berry
Formed
1977
Legal Domicile
Ar
Voting Board Members
6
Independent Board Members
6
Employees
52
Volunteers
6

Preparer

Firm
King Jacobs & Lorfing Cpas Pa
Address
1216 S ROGERS ST, CLARKSVILLE, AR 72830
Preparer
Adele K Jacobs CPA
Phone
4797542478
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12725
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL WH PAYABLES
IRS990ScheduleD/RevenueSubtotalAmt01487041
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01549347
IRS990ScheduleD/TotalExpensesPerForm990Amt01334358
IRS990ScheduleD/TotalLiabilityAmt027509
IRS990ScheduleD/TotalRevenuePerForm990Amt01487041
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01487041
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01334358
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
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/ExplanationTxt1WE RECEIVE US DEPARTMENT OF AGRICULTURE CHILD AND ADULT CARE FOOD PROGRAM FUNDING, US DEPARTMENT OF HEALTH AND HUMAN SERVICES SOCIAL SERVICES BLOCK GRANT FUNDING AND CHILD CARE AND DEVELOPMENT BLOCK GRANT FUNDING, AND STATE OF ARKANSAS GRANT IN AID FUNDING.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN WILL BE REVIEWED AT ITS MONTHLY BOARD MEETING WHICH IS SCHEDULED AFTER THE DUE DATE OF THE RETURN.
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/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01587374
IRS990/TotalAssetsEOYAmt01759141
IRS990/TotalAssetsGrp/BOYAmt01587374
IRS990/TotalAssetsGrp/EOYAmt01759141
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0379940
IRS990/TotalEmployeeCnt052
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0418
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0325060
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01008880
IRS990/TotalFunctionalExpensesGrp/TotalAmt01334358
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044775
IRS990/TotalLiabilitiesEOYAmt063959
IRS990/TotalLiabilitiesGrp/BOYAmt044775
IRS990/TotalLiabilitiesGrp/EOYAmt063959
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01542599
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01695182
IRS990/TotalProgramServiceExpensesAmt01008880
IRS990/TotalProgramServiceRevenueAmt01099699
IRS990/TotalRevenueGrp/ExclusionAmt07402
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01099699
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01487041
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01587374
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01759141
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 329
IRS990/USAddress/CityNm0OZARK
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072949
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.FCLCOZARK.COM
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCUS BERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04796673552
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-07
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/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710540855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KING JACOBS & LORFING CPAS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01216 S ROGERS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLARKSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072830
ReturnHeader/PreparerPersonGrp/PhoneNum04797542478
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ADELE K JACOBS CPA
ReturnHeader/ReturnTs02024-02-10T10:54:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHARLES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KETTER
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,759,141
Liabilities
$63,959
Net assets
$1,695,182
Revenue
$1,487,041
Expenses
$1,334,358
Net income
$152,683
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
2023Detailed filing. Detailed filing data is available for this year.$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
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