Civic Intelligence

Western Arkansas Child Development Inc.

990 • Fiscal year 2018 • EIN 71-0723180

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

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

(479) 632-5600

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$176,754

Up $37,687 (+27%) from 2017

Net Assets

Up

-$902,833

Up $389,677 (+30%) from 2017

Liabilities

Down

$1,079,587

Down $351,990 (-25%) from 2017

Revenue And Expenses

Revenue

Up

$3,582,422

Up $116,340 (+3.4%) from 2017

Expenses

Down

$3,192,745

Down $626,801 (-16%) from 2017

Net Income

Up

$389,677

Up $743,141 (+210%) from 2017

Historical Trend

Balance Sheet Trend

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: $176,754Liabilities 2018: $1,079,587Net Assets 2018: -$902,8332018Assets 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

2018

Assets$176,754
Liabilities$1,079,587
Net Assets-$902,833
Open 2018 Filing

Operations Trend

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: $3,582,422Expenses 2018: $3,192,745Net Income 2018: $389,6772018Revenue 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

2018

Revenue$3,582,422
Expenses$3,192,745
Net Income$389,677
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$3,591,424
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$80,034$64,827▼ $15,207
Land, Buildings, and Equipment, Net$62,532$63,056▲ $524
Cash and Non-Interest-Bearing Accounts$5,871$62,242▲ $56,371
Prepaid Expenses and Deferred Charges$24,893$45,787▲ $20,894
Accounts Receivable$45,771$5,669▼ $40,102
Total Assets$139,067$176,754▲ $37,687
Liabilities
Mortgage Notes Payable Secured by Investment Property$832,792$918,487▲ $85,695
Accounts Payable and Accrued Expenses$518,751$96,273▼ $422,478
Total Liabilities$1,431,577$1,079,587▼ $351,990
Net Assets / Fund Balance
Unrestricted Net Assets$-1,292,510$-902,833▲ $389,677
Total Net Assets Fund Balance$-1,292,510$-902,833▲ $389,677
Total Liabilities and Net Assets / Fund Balance$139,067$176,754▲ $37,687

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,842$166,428$168,270
Leasehold Improvements$60,690$74,231$134,921
Other Land Buildings$524$16,334$16,858
Compensation and Service Providers

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
$3,020,984
Program Service Revenue
$534,971
Investment Income
$0
Other Revenue
$26,467
Change in Net Assets
$389,677

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,582,422
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,582,422
Total Revenue per Form 990
$3,582,422
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,160,426
Other Expenses$1,032,319
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,791,690--$1,791,690
Occupancy$495,020$3,655-$498,675
Payroll Taxes$177,729--$177,729
Other Employee Benefits$111,846--$111,846
Current Officers, Directors, Trustees, and Key Employees$79,161--$79,161
Insurance$4,964$43,763-$48,727
Interest-$42,894-$42,894
Fees for Services Accounting-$33,130-$33,130
Office Expenses$19,126$6,063-$25,189
Travel$3,617$5,995-$9,612
Fees for Services Other$8,028--$8,028
Advertising$4,418--$4,418
Other Expenses$2,758$786-$3,544
Total Functional Expenses$3,056,459$136,286$0$3,192,745

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,192,745
Total Expenses per Audited Statements$3,192,745
Total Expenses per Form 990$3,192,745
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$9,002
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other Events$271,951---
Feed the Hungry$96,744-$9,002-
Total Events$368,695-$9,002$-9,002
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$80,034$64,827▼ $15,207
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
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
2019-05-15
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
Landmark Plc Cpas
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.”

Raw XML AppendixShowing 400 of 438 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0518751
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt096273
IRS990/AccountsReceivableGrp/BOYAmt045771
IRS990/AccountsReceivableGrp/EOYAmt05669
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO EQUIP CHILDREN FOR SUCCESS THROUGH PARENT, STAFF AND COMMUNITY.
IRS990/AdvertisingGrp/ProgramServicesAmt04418
IRS990/AdvertisingGrp/TotalAmt04418
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd00
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/BusinessRlnWithFamMemInd01
IRS990/BusinessRlnWithOfficerEntInd01
IRS990/BusinessRlnWithOrgMemInd01
IRS990/CashNonInterestBearingGrp/BOYAmt05871
IRS990/CashNonInterestBearingGrp/EOYAmt062242
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt079161
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt079161
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt0368695
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03020984
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01032319
IRS990/CYOtherRevenueAmt026467
IRS990/CYProgramServiceRevenueAmt0534971
IRS990/CYRevenuesLessExpensesAmt0389677
IRS990/CYSalariesCompEmpBnftPaidAmt02160426
IRS990/CYTotalExpensesAmt03192745
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03582422
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0ARKANSAS BETTER CHANCE - TO OFFER HIGH QUALITY EARLY EDUCATION SERVICES TO CHILDREN BIRTH TO FIVE EXHIBITING DEVELOPMENTAL/SOCIOECONOMIC RISK FACTORS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0198
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03056459
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt033130
IRS990/FeesForServicesAccountingGrp/TotalAmt033130
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt08028
IRS990/FeesForServicesOtherGrp/TotalAmt08028
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt315.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
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/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt69796
IRS990/Form990PartVIISectionAGrp/PersonNm0DESERE FOSSE
IRS990/Form990PartVIISectionAGrp/PersonNm1DR ANGELA ELSASS
IRS990/Form990PartVIISectionAGrp/PersonNm2KARA GRILL
IRS990/Form990PartVIISectionAGrp/PersonNm3MALINDA MCSPADDEN
IRS990/Form990PartVIISectionAGrp/PersonNm4KASEY LOYD
IRS990/Form990PartVIISectionAGrp/PersonNm5JONATHAN SEUBOLD
IRS990/Form990PartVIISectionAGrp/PersonNm6ELIZABETH SCUDDER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt666262
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0368695
IRS990/FundraisingDirectExpensesAmt09002
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt02652289
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03591424
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt043763
IRS990/InsuranceGrp/ProgramServicesAmt04964
IRS990/InsuranceGrp/TotalAmt048727
IRS990/InterestGrp/ManagementAndGeneralAmt042894
IRS990/InterestGrp/TotalAmt042894
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0256993
IRS990/LandBldgEquipBasisNetGrp/BOYAmt062532
IRS990/LandBldgEquipBasisNetGrp/EOYAmt063056
IRS990/LandBldgEquipCostOrOtherBssAmt0320049
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd01
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt080034
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt064827
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/BOYAmt0832792
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0918487
IRS990/NetAssetsOrFundBalancesBOYAmt0-1292510
IRS990/NetAssetsOrFundBalancesEOYAmt0-902833
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-9002
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-9002
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt03655
IRS990/OccupancyGrp/ProgramServicesAmt0495020
IRS990/OccupancyGrp/TotalAmt0498675
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06063
IRS990/OfficeExpensesGrp/ProgramServicesAmt019126
IRS990/OfficeExpensesGrp/TotalAmt025189
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0111846
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0111846
IRS990/OtherExpensesGrp/Desc0FOOD EXPENSES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2CURRICULUM
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0786
IRS990/OtherExpensesGrp/ProgramServicesAmt0238388
IRS990/OtherExpensesGrp/ProgramServicesAmt166653
IRS990/OtherExpensesGrp/ProgramServicesAmt253061
IRS990/OtherExpensesGrp/ProgramServicesAmt32758
IRS990/OtherExpensesGrp/TotalAmt0238388
IRS990/OtherExpensesGrp/TotalAmt166653
IRS990/OtherExpensesGrp/TotalAmt253061
IRS990/OtherExpensesGrp/TotalAmt33544
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt035469
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt035469
IRS990/OtherRevenueTotalAmt035469
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01791690
IRS990/OtherSalariesAndWagesGrp/TotalAmt01791690
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0177729
IRS990/PayrollTaxesGrp/TotalAmt0177729
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024893
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt045787
IRS990/PrincipalOfficerNm0ELIZABETH SCUDDER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PRIVATE PAY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0534971
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0534971
IRS990/ProgSrvcAccomActy2Grp/Desc0OTHER AGENCY PROGRAMS RELATED TO CHILD EDUCATION INCLUDE CHILD CARE, FAMILY LITERACY PROGRAMS, SUBSTANCE ABUSE PROGRAMS, AND OTHER SERVICES.
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/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02739016
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01345000
IRS990/PYOtherRevenueAmt013621
IRS990/PYProgramServiceRevenueAmt0713445
IRS990/PYRevenuesLessExpensesAmt0-353464
IRS990/PYSalariesCompEmpBnftPaidAmt02474546
IRS990/PYTotalExpensesAmt03819546
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03466082
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0389677
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0570440
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01842
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0166428
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168270
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03192745
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060690
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt074231
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0134921
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0524
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016334
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016858
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03582422
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/TotalBookValueLandBuildingsAmt063056
IRS990ScheduleD/TotalExpensesPerForm990Amt03192745
IRS990ScheduleD/TotalRevenuePerForm990Amt03582422
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03582422
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03192745
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
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0368695
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt096744
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt0271951
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09002
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FEED THE HUNGRY
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt096744
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0271951
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0368695
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-9002
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09002
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09002
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/BalanceDueAmt040206
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt124621
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/TotalBalanceDueAmt064827
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/TotalAssetsBOYAmt0139067
IRS990/TotalAssetsEOYAmt0176754
IRS990/TotalAssetsGrp/BOYAmt0139067
IRS990/TotalAssetsGrp/EOYAmt0176754
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03020984
IRS990/TotalEmployeeCnt0198
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136286
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03056459
IRS990/TotalFunctionalExpensesGrp/TotalAmt03192745
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01431577
IRS990/TotalLiabilitiesEOYAmt01079587
IRS990/TotalLiabilitiesGrp/BOYAmt01431577
IRS990/TotalLiabilitiesGrp/EOYAmt01079587
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1292510
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-902833
IRS990/TotalOtherCompensationAmt09796
IRS990/TotalProgramServiceExpensesAmt03056459
IRS990/TotalProgramServiceRevenueAmt0534971
IRS990/TotalReportableCompFromOrgAmt066262
IRS990/TotalRevenueGrp/ExclusionAmt0-9002
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0570440
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03582422
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0254
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0139067
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0176754
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt05995
IRS990/TravelGrp/ProgramServicesAmt03617
IRS990/TravelGrp/TotalAmt09612
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-1292510
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-902833
IRS990/USAddress/AddressLine1Txt014 W CHERRY ST
IRS990/USAddress/CityNm0ALMA
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072921
IRS990/VotingMembersGoverningBodyCnt06

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$176,754
Liabilities
$1,079,587
Net assets
-$902,833
Revenue
$3,582,422
Expenses
$3,192,745
Net income
$389,677
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
2018Detailed filing. Detailed filing data is available for this year.$0.18$1.08$0.90$3.58$3.19$0.39
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