Civic Intelligence

Open Arms Learning Center Inc

990 • Fiscal year 2016 • EIN 71-0744616

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 03, 2017

Organization ProfileN/A
222 East Wade StreetMountain Home, AR 72653

(870) 424-5758

Siviq Scores

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

Liabilities / Assets

49th percentile

0.09x

Higher debt load relative to assets than 49% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

33rd percentile

-2.8%

Higher net margin than 33% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

48th percentile

$60,095

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

7th percentile

-18%

Faster asset growth than 7% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

49th percentile

2.5%

Faster revenue growth than 49% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets49th percentile

Assets

Flat

$119,298

Flat from 2016

Net Assets

Flat

$108,088

Flat from 2016

Liabilities

Flat

$11,210

Flat from 2016

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin33rd percentile

Revenue

Flat

$1,152,692

Flat from 2016

Expenses

Flat

$1,185,065

Flat from 2016

Net Income

Flat

-$32,373

Flat from 2016

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $128,360Liabilities 2010: $52,130Net Assets 2010: $76,2302010Assets 2011: $122,576Liabilities 2011: $86,064Net Assets 2011: $36,5122011Assets 2012: $97,307Liabilities 2012: $56,334Net Assets 2012: $40,9732012Assets 2013: $96,776Liabilities 2013: $3,940Net Assets 2013: $92,8362013Assets 2014: $102,852Liabilities 2014: $8,183Net Assets 2014: $94,6692014Assets 2015: $145,473Liabilities 2015: $5,012Net Assets 2015: $140,4612015Assets 2016: $119,298Liabilities 2016: $11,210Net Assets 2016: $108,0882016Assets 2016: $119,298Liabilities 2016: $11,210Net Assets 2016: $108,0882016Assets 2017: $140,206Liabilities 2017: $34,132Net Assets 2017: $106,0742017Assets 2018: $171,258Liabilities 2018: $27,150Net Assets 2018: $144,1082018Assets 2019: $183,467Liabilities 2019: $12,491Net Assets 2019: $170,9762019Assets 2020: $496,395Liabilities 2020: $7,881Net Assets 2020: $488,5142020Assets 2021: $859,410Liabilities 2021: $22,777Net Assets 2021: $836,6332021Assets 2022: $3,894,455Liabilities 2022: $2,639,289Net Assets 2022: $1,255,1662022Assets 2023: $3,048,989Liabilities 2023: $2,011,627Net Assets 2023: $1,037,3622023

Highlighted filing

2016

Assets$119,298
Liabilities$11,210
Net Assets$108,088
Open 2016 Filing

Operations Trend

Revenue Growth49th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $983,477Expenses 2010: $1,031,505Net Income 2010: -$48,0282010Revenue 2011: $931,644Expenses 2011: $971,345Net Income 2011: -$39,7012011Revenue 2012: $913,676Expenses 2012: $922,874Net Income 2012: -$9,1982012Revenue 2013: $985,564Expenses 2013: $966,137Net Income 2013: $19,4272013Revenue 2014: $1,028,746Expenses 2014: $1,026,913Net Income 2014: $1,8332014Revenue 2015: $1,124,615Expenses 2015: $1,078,823Net Income 2015: $45,7922015Revenue 2016: $1,152,692Expenses 2016: $1,185,065Net Income 2016: -$32,3732016Revenue 2016: $1,152,692Expenses 2016: $1,185,065Net Income 2016: -$32,3732016Revenue 2017: $1,168,463Expenses 2017: $1,170,477Net Income 2017: -$2,0142017Revenue 2018: $1,248,551Expenses 2018: $1,210,517Net Income 2018: $38,0342018Revenue 2019: $1,404,458Expenses 2019: $1,377,590Net Income 2019: $26,8682019Revenue 2020: $1,848,009Expenses 2020: $1,530,471Net Income 2020: $317,5382020Revenue 2021: $2,091,064Expenses 2021: $1,742,945Net Income 2021: $348,1192021Revenue 2022: $2,548,778Expenses 2022: $2,130,245Net Income 2022: $418,5332022Revenue 2023: $1,812,142Expenses 2023: $2,029,946Net Income 2023: -$217,8042023

Highlighted filing

2016

Revenue$1,152,692
Expenses$1,185,065
Net Income-$32,373
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 3, 2017
Return Version
2016v3.0
Gross Receipts
$1,152,692
Mission and Program Overview

Mission

Provide child care services for children ranging in age from infant to middle school so parents can maintain employement.

Provide daycare services including structured instructional time to children of the community to enable parents to maintain employment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$51,354$57,622▲ $6,268
Cash and Non-Interest-Bearing Accounts$92,889$57,207▼ $35,682
Pledges and Grants Receivable$1,230$2,516▲ $1,286
Accounts Receivable-$1,953-
Total Assets$145,473$119,298▼ $26,175
Liabilities
Accounts Payable and Accrued Expenses$5,012$11,210▲ $6,198
Total Liabilities$5,012$11,210▲ $6,198
Net Assets / Fund Balance
Unrestricted Net Assets$140,461$108,088▼ $32,373
Total Net Assets Fund Balance$140,461$108,088▼ $32,373
Total Liabilities and Net Assets / Fund Balance$145,473$119,298▼ $26,175

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,074$87,401$92,475
Leasehold Improvements$46,726$32,472$79,198
Equipment$5,822$32,814$38,636
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jill WilsonPresidentFT$60,095$60,095
Jarrett WilsonSecretaryFT$25,432$25,432

Board Members and Trustees

NameTitle
Janet DickersonTrustee
Julie TilleyTrustee
Mekka SpurlockTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$618,051
Program Service Revenue
$534,641
Investment Income
$0
Other Revenue
$0
All Other Contributions
$618,051
Change in Net Assets
$-32,373

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,152,692
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,152,692
Total Revenue per Form 990
$1,152,692
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$787,590
Other Expenses$397,475
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$630,368--$630,368
Occupancy$148,324--$148,324
Current Officers, Directors, Trustees, and Key Employees-$85,527-$85,527
Payroll Taxes$63,092$8,603-$71,695
Insurance-$39,899-$39,899
Fees for Services Accounting-$7,625-$7,625
Depreciation Depletion-$4,721-$4,721
Advertising-$2,730-$2,730
Other Expenses$22,607$416-$416
Travel-$147-$147
Information Technology-$122-$122
Total Functional Expenses$903,380$281,685$0$1,185,065

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,185,065
Total Expenses per Audited Statements$1,185,065
Total Expenses per Form 990$1,185,065
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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

“Jarret and jill wilson are married.”

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

“No review was or will be conducted.”

Form 990, Part VI, Section B, line 15A

“Compensation of key employees is annually reviewed and approved by the board of trustees.”

Form 990, Part VI, Section C, line 19

“No other documents are avaliable to public”

Filing and Contact Details

Filer

Filer Name
Open Arms Learning Center Inc
EIN
71-0744616
Phone
8704245758
Address
222 EAST WADE STREET, MOUNTAIN HOME, AR 72653

Signing Officer

Name
Jill Wilson
Title
President
Phone
8704245758
Signed
2017-04-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Wilson
Formed
1994
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
3
Employees
53
Volunteers
0

Preparer

Firm
Welch Couch & Company
Address
PO Box 2094, Batesville, AR 72503
Preparer
John Ed Welch
Phone
8707935231
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The organization is exempt from federal and state income taxes as an organization described under section 501(c)(3) of the internal revenue code. Asc 740-10, which prescribes a comprehensive model for how an organization should measure, recognize, present and disclose in its financial statements uncertain tax positions that an organization has taken or expects to take on a tax return. Management annually reviews its tax positions and has determined that there are no material uncertain tax positions that require recognition in the financial statements. The organizations federal taxing authorities for a period of three years from the later or the date teh returns were filed or the returns were due (including approved extensions).”

Raw XML Appendix357 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.

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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01152692
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS AN ORGANIZATION DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ASC 740-10, WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT AN ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. MANAGEMENT ANNUALLY REVIEWS ITS TAX POSITIONS AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. THE ORGANIZATIONS FEDERAL TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OR THE DATE TEH RETURNS WERE FILED OR THE RETURNS WERE DUE (INCLUDING APPROVED EXTENSIONS).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt057622
IRS990ScheduleD/TotalExpensesPerForm990Amt01185065
IRS990ScheduleD/TotalRevenuePerForm990Amt01152692
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01152692
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01185065
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JARRET AND JILL WILSON ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF KEY EMPLOYEES IS ANNUALLY REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OTHER DOCUMENTS ARE AVALIABLE TO PUBLIC
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 B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0145473
IRS990/TotalAssetsEOYAmt0119298
IRS990/TotalAssetsGrp/BOYAmt0145473
IRS990/TotalAssetsGrp/EOYAmt0119298
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0618051
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0281685
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0903380
IRS990/TotalFunctionalExpensesGrp/TotalAmt01185065
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05012
IRS990/TotalLiabilitiesEOYAmt011210
IRS990/TotalLiabilitiesGrp/BOYAmt05012
IRS990/TotalLiabilitiesGrp/EOYAmt011210
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0140461
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0108088
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0903380
IRS990/TotalProgramServiceRevenueAmt0534641
IRS990/TotalReportableCompFromOrgAmt085527
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0534641
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01152692
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0145473
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0119298
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0147
IRS990/TravelGrp/TotalAmt0147
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0140461
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0108088
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0222 EAST WADE STREET
IRS990/USAddress/CityNm0MOUNTAIN HOME
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072653
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JILL WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08704245758
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPEN ARMS LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0OPEN
ReturnHeader/Filer/EIN0710744616
ReturnHeader/Filer/PhoneNum08704245758
ReturnHeader/Filer/USAddress/AddressLine1Txt0222 EAST WADE STREET
ReturnHeader/Filer/USAddress/CityNm0MOUNTAIN HOME
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072653
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C225EA748830F995A9F2409E980D12718C89882F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09D58197C13815D4130D1C4330F13A3BA70E56F10
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.76.123.137
ReturnHeader/FilingSecurityInformation/IPDt02017-04-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:46:31
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710623618
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Welch Couch & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 2094
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Batesville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072503
ReturnHeader/PreparerPersonGrp/PhoneNum08707935231
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John Ed Welch
ReturnHeader/ReturnTs02017-04-03T08:46:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$119,298
Liabilities
$11,210
Net assets
$108,088
Revenue
$1,152,692
Expenses
$1,185,065
Net income
-$32,373
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.05$2.01$1.04$1.81$2.03$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$2.64$1.26$2.55$2.13$0.42
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.02$0.84$2.09$1.74$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.01$0.49$1.85$1.53$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.01$0.17$1.40$1.38$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.03$0.14$1.25$1.21$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.03$0.11$1.17$1.17$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.11$1.15$1.19$0.03
2016Summary only. Only limited summary data is available for this year.$0.12$0.01$0.11$1.15$1.19$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.14$1.12$1.08$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.09$1.03$1.03$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.09$0.99$0.97$0.02
2012Summary only. Only limited summary data is available for this year.$0.10$0.06$0.04$0.91$0.92$0.01
2011Summary only. Only limited summary data is available for this year.$0.12$0.09$0.04$0.93$0.97$0.04
2010Summary only. Only limited summary data is available for this year.$0.13$0.05$0.08$0.98$1.03$0.05