Civic Intelligence

Western Arkansas Child Development Inc.

EIN 71-0723180 • 501(c)3 • Alma, AR

Pub. 78 Eligible

Profile

To equip children for success through parents, staff, and community. We do this by hosting parent group meetings, parents are asked to volunteer in the classroom, we participate in community events including the bringing of community professionals to the classrooms, and our staff is required to receive many hours of training that relate to the classroom instruction and environment.

14 West CherryAlma, AR 72921

www.wacd.net

Siviq Scores

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

Liabilities / Assets

91st percentile

0.82x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

72nd percentile

0.28x

Higher debt load relative to revenue than 72% of similar nonprofits.

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

Net Margin

45th percentile

2.4%

Higher net margin than 45% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

96th percentile

126%

Faster asset growth than 96% of similar nonprofits.

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

Revenue Growth

34th percentile

-0.7%

Faster revenue growth than 34% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$1,097,390

Up $191,429 (+21%) from 2023

Liabilities

Up

$1,029,855

Up $285,166 (+38%) from 2023

Net Assets

Down

$67,535

Down $93,737 (-58%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin45th percentile

Revenue

Down

$1,828,262

Down $855,149 (-32%) from 2023

Expenses

Down

$1,921,999

Down $698,085 (-27%) from 2023

Net Income

Down

-$93,737

Down $157,064 (-248%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2012: $222,992Liabilities 2012: $1,332,414Net Assets 2012: -$1,109,4222012Assets 2013: $204,539Liabilities 2013: $1,636,917Net Assets 2013: -$1,432,3782013Assets 2014: $213,353Liabilities 2014: $1,501,547Net Assets 2014: -$1,288,1942014Assets 2015: $522,724Liabilities 2015: $1,287,078Net Assets 2015: -$764,3542015Assets 2016: $189,108Liabilities 2016: $1,128,154Net Assets 2016: -$939,0462016Assets 2017: $139,067Liabilities 2017: $1,431,577Net Assets 2017: -$1,292,5102017Assets 2018: $180,820Liabilities 2018: $1,315,696Net Assets 2018: -$1,134,8762018Assets 2019: $177,789Liabilities 2019: $1,353,175Net Assets 2019: -$1,175,3862019Assets 2020: $625,007Liabilities 2020: $1,400,352Net Assets 2020: -$775,3452020Assets 2021: $343,684Liabilities 2021: $489,108Net Assets 2021: -$145,4242021Assets 2022: $400,607Liabilities 2022: $302,662Net Assets 2022: $97,9452022Assets 2023: $905,961Liabilities 2023: $744,689Net Assets 2023: $161,2722023Assets 2024: $1,097,390Liabilities 2024: $1,029,855Net Assets 2024: $67,5352024

Highlighted filing

2024

Assets$1,097,390
Liabilities$1,029,855
Net Assets$67,535
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $3,865,031Expenses 2012: $4,336,098Net Income 2012: -$471,0672012Revenue 2013: $3,687,332Expenses 2013: $3,573,728Net Income 2013: $113,6042013Revenue 2014: $3,236,611Expenses 2014: $3,092,427Net Income 2014: $144,1842014Revenue 2015: $3,903,959Expenses 2015: $3,380,119Net Income 2015: $523,8402015Revenue 2016: $3,445,393Expenses 2016: $3,620,085Net Income 2016: -$174,6922016Revenue 2017: $3,466,082Expenses 2017: $3,819,546Net Income 2017: -$353,4642017Revenue 2018: $3,619,099Expenses 2018: $3,461,465Net Income 2018: $157,6342018Revenue 2019: $2,458,737Expenses 2019: $2,499,247Net Income 2019: -$40,5102019Revenue 2020: $2,748,549Expenses 2020: $2,348,508Net Income 2020: $400,0412020Revenue 2021: $3,267,654Expenses 2021: $2,637,733Net Income 2021: $629,9212021Revenue 2022: $2,702,706Expenses 2022: $2,459,337Net Income 2022: $243,3692022Revenue 2023: $2,683,411Expenses 2023: $2,620,084Net Income 2023: $63,3272023Revenue 2024: $1,828,262Expenses 2024: $1,921,999Net Income 2024: -$93,7372024

Highlighted filing

2024

Revenue$1,828,262
Expenses$1,921,999
Net Income-$93,737
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,097,390
Liabilities
$1,029,855
Net assets
$67,535
Revenue
$1,828,262
Expenses
$1,921,999
Net income
-$93,737
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.10$1.03$0.07$1.83$1.92$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.91$0.74$0.16$2.68$2.62$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.30$0.10$2.70$2.46$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.49$0.15$3.27$2.64$0.63
2020Detailed filing. Detailed filing data is available for this year.$0.63$1.40$0.78$2.75$2.35$0.40
2019Detailed filing. Detailed filing data is available for this year.$0.18$1.35$1.18$2.46$2.50$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.18$1.32$1.13$3.62$3.46$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.14$1.43$1.29$3.47$3.82$0.35
2016Detailed filing. Detailed filing data is available for this year.$0.19$1.13$0.94$3.45$3.62$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.52$1.29$0.76$3.90$3.38$0.52
2014Detailed filing. Detailed filing data is available for this year.$0.21$1.50$1.29$3.24$3.09$0.14
2013Summary only. Only limited summary data is available for this year.$0.20$1.64$1.43$3.69$3.57$0.11
2012Summary only. Only limited summary data is available for this year.$0.22$1.33$1.11$3.87$4.34$0.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,829,799
Mission and Program Overview

Mission

To equip children for success through parents, staff, and community. We do this by hosting parent group meetings, parents are asked to volunteer in the classroom, we participate in community events including the bringing of community professionals to the classrooms, and our staff is required to receive many hours of training that relate to the classroom instruction and environment.

To equip children for success through parent, staff and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$57,390$45,273▼ $12,117
Accounts Receivable$41,271$37,194▼ $4,077
Cash and Non-Interest-Bearing Accounts$205,226$35,030▼ $170,196
Prepaid Expenses and Deferred Charges$18,400$18,400→ $0
Total Assets$905,961$1,097,390▲ $191,429
Other Assets Total$583,674$961,493▲ $377,819
Liabilities
Mortgage Notes Payable Secured by Investment Property$718,591$994,224▲ $275,633
Accounts Payable and Accrued Expenses$23,815$35,631▲ $11,816
Deferred Revenue$2,283--
Total Liabilities$744,689$1,029,855▲ $285,166
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$161,272$67,535▼ $93,737
Total Net Assets Fund Balance$161,272$67,535▼ $93,737
Total Liabilities and Net Assets / Fund Balance$905,961$1,097,390▲ $191,429

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$45,273$23,932$69,205
Other Assets Org$961,493--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Malinda McspaddenExecutive DirectorPT$93,145$93,145

Board Members and Trustees

NameTitle
Kara BurnsPresident
Desere FosseVice President
Dr Shelli HenehanBoard Member
Jonathan SeuboldBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$680,301
Program Service Revenue
$1,149,498
Investment Income
$0
Other Revenue
$-1,537
All Other Contributions
$12,296
Change in Net Assets
$-93,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$962,747
Other Expenses$959,252
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$664,255$133,659-$797,914
Occupancy$244,391$43,128-$287,519
Fees for Services Other$155,425$27,428-$182,853
Current Officers, Directors, Trustees, and Key Employees$93,145--$93,145
Payroll Taxes$60,548$10,685-$71,233
Insurance$44,419$7,839-$52,258
Office Expenses$39,010$6,884-$45,894
Fees for Services Accounting$28,706$5,066-$33,772
Travel$11,455$2,021-$13,476
All Other Expenses$4,294$8,945-$13,239
Depreciation Depletion$12,117--$12,117
Other Expenses$7,034$1,241-$8,275
Interest-$6,157-$6,157
Advertising$4,167$735-$4,902
Other Employee Benefits$387$68-$455
Total Functional Expenses$1,660,625$261,374$0$1,921,999
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,537
Fundraising Gross Income$0
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
No
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, Part VI, Section A, Line 2

“Malinda mcspadden, the executive director for western arkansas child development, inc. (wacd), is also a partner of tmac enterprises j & s, llc (tmac). Wacd rents buildings from tmac.”

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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 18

“No documents available to the public.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Western Arkansas Child Development Inc
EIN
71-0723180
Phone
4796325600
Address
14 WEST CHERRY, ALMA, AR 72921

Signing Officer

Name
Malinda Mcspadden
Title
Executive Director
Phone
4796325600
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Malinda Mcspadden
Formed
1992
Legal Domicile
Ar
Voting Board Members
4
Independent Board Members
4
Employees
52
Volunteers
0

Preparer

Firm
Landmark Plc Cpas
Address
3101 S 70TH STREET, FORT SMITH, AR 72903
Preparer
Letitia S Talkington
Phone
4794845740
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process of reviewing 990 has not changed from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The organization qualifies as an organization exempt from income taxes under section 501(c)(3) of the internal revenue code and a similar state statute and is not subject to tax at the entity level for federal and state income tax purposes. The organization accounts for uncertain tax positions in accordance with the provisions of fasb codification topic income taxes. Fasb codification topic income taxes clarifies the accounting for uncertainty in income taxes and requires the organization to recognize in their financial statements the impact of a tax position taken or expected to be taken in a tax return, if that position is more likely than not to be sustained under audit, based on the technical merits of the position. Management has assessed the tax positions of the organization and determined that no positions exist that require adjustment or disclosure under the provisions of fasb codification topic income taxes.”

Raw XML Appendix382 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt023815
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt035631
IRS990/AccountsReceivableGrp/BOYAmt041271
IRS990/AccountsReceivableGrp/EOYAmt037194
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO EQUIP CHILDREN FOR SUCCESS THROUGH PARENT, STAFF AND COMMUNITY.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0735
IRS990/AdvertisingGrp/ProgramServicesAmt04167
IRS990/AdvertisingGrp/TotalAmt04902
IRS990/AllOtherContributionsAmt012296
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt08945
IRS990/AllOtherExpensesGrp/ProgramServicesAmt04294
IRS990/AllOtherExpensesGrp/TotalAmt013239
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CLIFF HUBBS
IRS990/BooksInCareOfDetail/PhoneNum04796325600
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt014 W CHERRY ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0ALMA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd072921
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0205226
IRS990/CashNonInterestBearingGrp/EOYAmt035030
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt093145
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt093145
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt03418
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0680301
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0959252
IRS990/CYOtherRevenueAmt0-1537
IRS990/CYProgramServiceRevenueAmt01149498
IRS990/CYRevenuesLessExpensesAmt0-93737
IRS990/CYSalariesCompEmpBnftPaidAmt0962747
IRS990/CYTotalExpensesAmt01921999
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01828262
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt02283
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt012117
IRS990/DepreciationDepletionGrp/TotalAmt012117
IRS990/Desc0HIGH QUALITY EARLY EDUCATION AND CHILD CARE SERVICES PROVIDED TO CHILDREN BIRTH TO FIVE EXHIBITING DEVELOPMENTAL/SOCIOECONOMIC RISK FACTORS. OTHER AGENCY PROGRAMS RELATED TO CHILD EDUCATION INCLUDE FAMILY LITERACY PROGRAMS, SUBSTANCE ABUSE PROGRAMS, AND OTHER SERVICES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt052
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01443805
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05066
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt028706
IRS990/FeesForServicesAccountingGrp/TotalAmt033772
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt027428
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0155425
IRS990/FeesForServicesOtherGrp/TotalAmt0182853
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt420.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0DESERE FOSSE
IRS990/Form990PartVIISectionAGrp/PersonNm1KARA BURNS
IRS990/Form990PartVIISectionAGrp/PersonNm2JONATHAN SEUBOLD
IRS990/Form990PartVIISectionAGrp/PersonNm3DR SHELLI HENEHAN
IRS990/Form990PartVIISectionAGrp/PersonNm4MALINDA MCSPADDEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt493145
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt03418
IRS990/FundraisingDirectExpensesAmt01537
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GovernmentGrantsAmt0664587
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01829799
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt07839
IRS990/InsuranceGrp/ProgramServicesAmt044419
IRS990/InsuranceGrp/TotalAmt052258
IRS990/InterestGrp/ManagementAndGeneralAmt06157
IRS990/InterestGrp/TotalAmt06157
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt032
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt023932
IRS990/LandBldgEquipBasisNetGrp/BOYAmt057390
IRS990/LandBldgEquipBasisNetGrp/EOYAmt045273
IRS990/LandBldgEquipCostOrOtherBssAmt069205
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO EQUIP CHILDREN FOR SUCCESS THROUGH PARENTS, STAFF, AND COMMUNITY. WE DO THIS BY HOSTING PARENT GROUP MEETINGS, PARENTS ARE ASKED TO VOLUNTEER IN THE CLASSROOM, WE PARTICIPATE IN COMMUNITY EVENTS INCLUDING THE BRINGING OF COMMUNITY PROFESSIONALS TO THE CLASSROOMS, AND OUR STAFF IS REQUIRED TO RECEIVE MANY HOURS OF TRAINING THAT RELATE TO THE CLASSROOM INSTRUCTION AND ENVIRONMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0718591
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0994224
IRS990/NetAssetsOrFundBalancesBOYAmt0161272
IRS990/NetAssetsOrFundBalancesEOYAmt067535
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-1537
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-1537
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0161272
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt067535
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt043128
IRS990/OccupancyGrp/ProgramServicesAmt0244391
IRS990/OccupancyGrp/TotalAmt0287519
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06884
IRS990/OfficeExpensesGrp/ProgramServicesAmt039010
IRS990/OfficeExpensesGrp/TotalAmt045894
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0583674
IRS990/OtherAssetsTotalGrp/EOYAmt0961493
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt068
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0387
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0455
IRS990/OtherExpensesGrp/Desc0FOOD EXPENSES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2CURRICULUM
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07518
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11241
IRS990/OtherExpensesGrp/ProgramServicesAmt0203897
IRS990/OtherExpensesGrp/ProgramServicesAmt142599
IRS990/OtherExpensesGrp/ProgramServicesAmt244776
IRS990/OtherExpensesGrp/ProgramServicesAmt37034
IRS990/OtherExpensesGrp/TotalAmt0203897
IRS990/OtherExpensesGrp/TotalAmt150117
IRS990/OtherExpensesGrp/TotalAmt244776
IRS990/OtherExpensesGrp/TotalAmt38275
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0133659
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0664255
IRS990/OtherSalariesAndWagesGrp/TotalAmt0797914
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010685
IRS990/PayrollTaxesGrp/ProgramServicesAmt060548
IRS990/PayrollTaxesGrp/TotalAmt071233
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018400
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018400
IRS990/PrincipalOfficerNm0MALINDA MCSPADDEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0HEAD START CONTRACT
IRS990/ProgramServiceRevenueGrp/Desc1PRIVATE PAY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0897187
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1252311
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0897187
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1252311
IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD AND ADULT CARE FOOD PROGRAM - PROVIDES MEALS FOR QUALIFIED LOW INCOME CHILDREN. OPTIMAL NUTRITION ENHANCES A YOUNG CHILD'S ABILITY TO LEARN AND ENRICHES HIS QUALITY OF LIFE. WESTERN ARKANSAS CHILD DEVELOPMENT COMPLIES WITH THE UNITED STATES DEPARTMENT OF AGRICULTURE (USDA) NUTRITIONAL GUIDELINES WHEN PLANNING MENUS AND IMPLEMENTING NUTRITION EDUCATION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0216820
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01363035
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-1472
IRS990/PYOtherExpensesAmt01266736
IRS990/PYOtherRevenueAmt014235
IRS990/PYProgramServiceRevenueAmt01307613
IRS990/PYRevenuesLessExpensesAmt063327
IRS990/PYSalariesCompEmpBnftPaidAmt01353348
IRS990/PYTotalExpensesAmt02620084
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02683411
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-93737
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01149498
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt045273
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023932
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069205
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0961493
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE - RIGHT-OF-USE ASSETS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION QUALIFIES AS AN ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR STATE STATUTE AND IS NOT SUBJECT TO TAX AT THE ENTITY LEVEL FOR FEDERAL AND STATE INCOME TAX PURPOSES. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF FASB CODIFICATION TOPIC INCOME TAXES. FASB CODIFICATION TOPIC INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND REQUIRES THE ORGANIZATION TO RECOGNIZE IN THEIR FINANCIAL STATEMENTS THE IMPACT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UNDER AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS ASSESSED THE TAX POSITIONS OF THE ORGANIZATION AND DETERMINED THAT NO POSITIONS EXIST THAT REQUIRE ADJUSTMENT OR DISCLOSURE UNDER THE PROVISIONS OF FASB CODIFICATION TOPIC INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt045273
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0961493
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MALINDA MCSPADDEN, THE EXECUTIVE DIRECTOR FOR WESTERN ARKANSAS CHILD DEVELOPMENT, INC. (WACD), IS ALSO A PARTNER OF TMAC ENTERPRISES J & S, LLC (TMAC). WACD RENTS BUILDINGS FROM TMAC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS OF REVIEWING 990 HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0905961
IRS990/TotalAssetsEOYAmt01097390
IRS990/TotalAssetsGrp/BOYAmt0905961
IRS990/TotalAssetsGrp/EOYAmt01097390
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0680301
IRS990/TotalEmployeeCnt052
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0261374
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01660625
IRS990/TotalFunctionalExpensesGrp/TotalAmt01921999
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0744689
IRS990/TotalLiabilitiesEOYAmt01029855
IRS990/TotalLiabilitiesGrp/BOYAmt0744689
IRS990/TotalLiabilitiesGrp/EOYAmt01029855
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0161272
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt067535
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01660625
IRS990/TotalProgramServiceRevenueAmt01149498
IRS990/TotalReportableCompFromOrgAmt093145
IRS990/TotalRevenueGrp/ExclusionAmt0-1537
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01149498
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01828262
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0905961
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01097390
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02021
IRS990/TravelGrp/ProgramServicesAmt011455
IRS990/TravelGrp/TotalAmt013476
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt014 W CHERRY ST
IRS990/USAddress/CityNm0ALMA
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072921
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.WACD.NET
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MALINDA MCSPADDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04796325600
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN ARKANSAS CHILD DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0710723180
ReturnHeader/Filer/PhoneNum04796325600
ReturnHeader/Filer/USAddress/AddressLine1Txt014 WEST CHERRY
ReturnHeader/Filer/USAddress/CityNm0ALMA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072921
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710355269
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LANDMARK PLC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03101 S 70TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT SMITH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072903
ReturnHeader/PreparerPersonGrp/PhoneNum04794845740
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LETITIA S TALKINGTON
ReturnHeader/ReturnTs02025-05-14T15:03:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.