Civic Intelligence

Western Arkansas Child Development Inc.

990 • Fiscal year 2017 • EIN 71-0723180

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 08, 2018

Organization ProfileWWW.WACD.NET
14 West CherryAlma, AR 72921

(479) 632-5600

Siviq Scores

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

Liabilities / Assets

100th percentile

10.29x

Higher debt load relative to assets than 100% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.41x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

57th percentile

$76,058

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

4th percentile

-26%

Faster asset growth than 4% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

0.6%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$139,067

Down $50,041 (-26%) from 2016

Net Assets

Down

-$1,292,510

Down $353,464 (-38%) from 2016

Liabilities

Up

$1,431,577

Up $303,423 (+27%) from 2016

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin20th percentile

Revenue

Up

$3,466,082

Up $20,689 (+0.6%) from 2016

Expenses

Up

$3,819,546

Up $199,461 (+5.5%) from 2016

Net Income

Down

-$353,464

Down $178,772 (-102%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$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

2017

Assets$139,067
Liabilities$1,431,577
Net Assets-$1,292,510
Open 2017 Filing

Operations Trend

Revenue Growth39th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$3,466,082
Expenses$3,819,546
Net Income-$353,464
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 8, 2018
Return Version
2016v3.0
Gross Receipts
$3,466,082
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
Loans From Officers Directors$95,202$80,034▼ $15,168
Land, Buildings, and Equipment, Net$63,788$62,532▼ $1,256
Accounts Receivable$47,879$45,771▼ $2,108
Prepaid Expenses and Deferred Charges$15,821$24,893▲ $9,072
Cash and Non-Interest-Bearing Accounts$61,620$5,871▼ $55,749
Total Assets$189,108$139,067▼ $50,041
Liabilities
Mortgage Notes Payable Secured by Investment Property$777,546$832,792▲ $55,246
Accounts Payable and Accrued Expenses$255,406$518,751▲ $263,345
Total Liabilities$1,128,154$1,431,577▲ $303,423
Net Assets / Fund Balance
Unrestricted Net Assets$-939,046$-1,292,510▼ $353,464
Total Net Assets Fund Balance$-939,046$-1,292,510▼ $353,464
Total Liabilities and Net Assets / Fund Balance$189,108$139,067▼ $50,041

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,842$166,428$168,270
Leasehold Improvements$60,690$74,231$134,921
Other Land Buildings$0$16,334$16,334
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth ScudderExecutive DirectorFT$66,262$9,796$76,058

Board Members and Trustees

NameTitle
Kasey LoydPresident
Desere FosseBoard Member
Dr Angela ElsassBoard Member
Jonathan SeuboldBoard Member
Kara GrillBoard Member
Malinda McspaddenSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,739,016
Program Service Revenue
$713,445
Investment Income
$0
Other Revenue
$13,621
All Other Contributions
$65,522
Change in Net Assets
$-353,464

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$42,238Fair Market Value
Books and Publications-$17,033Fair Market Value
Total Noncash Contributions1$59,271-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,466,082
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$466,768
Total Revenue per Audited Statements
$3,932,850
Total Revenue per Form 990
$3,466,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,474,546
Other Expenses$1,345,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,143,357--$2,143,357
Occupancy$507,859$2,331-$510,190
Office Expenses$247,790$10,468-$258,258
Payroll Taxes$190,648--$190,648
Current Officers, Directors, Trustees, and Key Employees$79,161--$79,161
Other Employee Benefits$61,380--$61,380
Interest-$51,068-$51,068
Insurance$10,091$38,904-$48,995
Fees for Services Accounting-$45,557-$45,557
Travel$4,500$7,636-$12,136
Other Expenses$9,117$2,139-$11,256
Depreciation Depletion-$8,591-$8,591
Fees for Services Other$7,616--$7,616
Advertising$4,955$100-$5,055
Total Functional Expenses$3,652,752$166,794$0$3,819,546

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,286,314
Expenses per Audited Statements$3,819,546
Total Expenses per Form 990$3,819,546
Expenses Not Reported on Form 990$466,768
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,092
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-T-mac Enterprises, LLC Is Owned by Malinda Mcspadden (sec/tr of Wacd, Inc.)Building LeaseNo$294,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$95,202$80,034▼ $15,168
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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 secretary/treasurer on the board of directors for western arksas 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
Elizabeth Scudder
Title
Executive Director
Phone
4796325600
Signed
2018-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Scudder
Formed
1992
Legal Domicile
Ar
Voting Board Members
6
Independent Board Members
6
Employees
198
Volunteers
254

Preparer

Firm
Beall Barclay & Company Plc
Address
P O BOX 10148, FORT SMITH, AR 72917-0148
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. The organization files informational return of organization exempt from income tax (form 990) in the u.s. Federal jurisdiction and arkansas.”

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IRS990/PayrollTaxesGrp/ProgramServicesAmt0190648
IRS990/PayrollTaxesGrp/TotalAmt0190648
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015821
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024893
IRS990/PrincipalOfficerNm0ELIZABETH SCUDDER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PRIVATE PAY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0713445
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0713445
IRS990/ProgSrvcAccomActy2Grp/Desc0OTHER AGENCY PROGRAMS RELATED TO CHILD EDUCATION INCLUDE CHILD CARE, FAMILY LITERACY PROGRAMS, SUBSTANCE ABUSE PROGRAMS, AND OTHER SERVICES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01156375
IRS990/ProgSrvcAccomActy3Grp/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/ProgSrvcAccomActy3Grp/ExpenseAmt0387968
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02910299
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01374467
IRS990/PYOtherRevenueAmt06899
IRS990/PYProgramServiceRevenueAmt0528195
IRS990/PYRevenuesLessExpensesAmt0-174692
IRS990/PYSalariesCompEmpBnftPaidAmt02245618
IRS990/PYTotalExpensesAmt03620085
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03445393
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-353464
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0714974
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0466768
IRS990ScheduleD/DonatedServicesUseFcltsAmt0466768
IRS990ScheduleD/EquipmentGrp/BookValueAmt01842
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0166428
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168270
IRS990ScheduleD/ExpensesNotReportedAmt0466768
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03819546
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060690
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt074231
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0134921
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016334
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016334
IRS990ScheduleD/RevenueNotReportedAmt0466768
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03466082
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. THE ORGANIZATION FILES INFORMATIONAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IN THE U.S. FEDERAL JURISDICTION AND ARKANSAS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt062532
IRS990ScheduleD/TotalExpensesPerForm990Amt03819546
IRS990ScheduleD/TotalRevenuePerForm990Amt03466082
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03932850
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04286314
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
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0T-MAC ENTERPRISES LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0T-MAC ENTERPRISES, LLC IS OWNED BY MALINDA MCSPADDEN (SEC/TR OF WACD, INC.)
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0294000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BUILDING LEASE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt048514
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt131520
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0MIKE AND MALINDA MCSPADDEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt1MPMJ LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0FOR PAYROLL EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1FOR PAYROLL EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt083035
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1250000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/TotalBalanceDueAmt080034
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/BooksAndPublicationsGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/BooksAndPublicationsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/BooksAndPublicationsGrp/NoncashContributionsRptF990Amt017033
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt01
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt042238
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MALINDA MCSPADDEN, THE SECRETARY/TREASURER ON THE BOARD OF DIRECTORS FOR WESTERN ARKSAS 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/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0189108
IRS990/TotalAssetsEOYAmt0139067
IRS990/TotalAssetsGrp/BOYAmt0189108
IRS990/TotalAssetsGrp/EOYAmt0139067
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02739016
IRS990/TotalEmployeeCnt0198
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0166794
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03652752
IRS990/TotalFunctionalExpensesGrp/TotalAmt03819546
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01128154
IRS990/TotalLiabilitiesEOYAmt01431577
IRS990/TotalLiabilitiesGrp/BOYAmt01128154
IRS990/TotalLiabilitiesGrp/EOYAmt01431577
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-939046
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1292510
IRS990/TotalOtherCompensationAmt09796
IRS990/TotalProgramServiceExpensesAmt03652752
IRS990/TotalProgramServiceRevenueAmt0713445
IRS990/TotalReportableCompFromOrgAmt066262
IRS990/TotalRevenueGrp/ExclusionAmt012092
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0714974
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03466082
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0254
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0189108
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0139067

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$139,067
Liabilities
$1,431,577
Net assets
-$1,292,510
Revenue
$3,466,082
Expenses
$3,819,546
Net income
-$353,464
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