Civic Intelligence

Fort Smith Child Enrichment Center

EIN 88-3618697 • 501(c)3 • Fort Smith, AR

990-N CoverageNTEE P33

Profile

Fort Smith Child Enrichment Center is a non-profit organization dedicated to building life-long learners from newborns until children are kindergarten-ready in a nurturing, Christian environment. We strive to provide the highest quality care, developmentally appropriate activities, and experiences based on individual needs that will prepare children for success in school and life. Ages Accepted: Six weeks until they are kindergarten-ready.

200 North 15th StFort Smith, AR 72901

n/A

Siviq Scores

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

Liabilities / Assets

89th percentile

1.29x

Higher debt load relative to assets than 89% of similar nonprofits.

NTEE P33 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.22x

Higher debt load relative to revenue than 80% of similar nonprofits.

NTEE P33 • <$500k nonprofits • Source year 2023

Net Margin

27th percentile

-4.9%

Higher net margin than 27% of similar nonprofits.

NTEE P33 • <$500k nonprofits • Source year 2023

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

NTEE P33 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Assets

$38,950

No earlier filing loaded for comparison.

Liabilities

$50,280

No earlier filing loaded for comparison.

Net Assets

-$11,330

No earlier filing loaded for comparison.

Revenue

$230,964

No earlier filing loaded for comparison.

Expenses

$242,294

No earlier filing loaded for comparison.

Net Income

-$11,330

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0-$20KAssets 2023: $38,950Liabilities 2023: $50,280Net Assets 2023: -$11,3302023

Highlighted filing

2023

Assets$38,950
Liabilities$50,280
Net Assets-$11,330

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2023: $230,964Expenses 2023: $242,294Net Income 2023: -$11,3302023

Highlighted filing

2023

Revenue$230,964
Expenses$242,294
Net Income-$11,330

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.39$0.50$0.11$2.31$2.42$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$230,964
Mission and Program Overview

Mission

Fort Smith Child Enrichment Center is a non-profit organization dedicated to building life-long learners from newborns until children are kindergarten-ready in a nurturing, Christian environment. We strive to provide the highest quality care, developmentally appropriate activities, and experiences based on individual needs that will prepare children for success in school and life. Ages Accepted: Six weeks until they are kindergarten-ready.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$38,950-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$0$38,950▲ $38,950
Other Assets Total-$0-
Liabilities
Other Liabilities-$50,280-
Total Liabilities$0$50,280▲ $50,280
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$-11,330-
Total Net Assets Fund Balance$0$-11,330▼ $11,330
Total Liabilities and Net Assets / Fund Balance$0$38,950▲ $38,950
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leigh NortonPresident
Christie JacobsDirector/Treas.
Jack GreenTrustee
Karen BakerTrustee
Kimberly SwaimTrustee
Kristin BunnellTrustee
Liz KaylorTrustee
Pattie WestTrustee
Truman YearyTrustee
Diane WingAdministrator
Kelly JordanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$47,727
Program Service Revenue
$183,237
Investment Income
$0
Other Revenue
$0
All Other Contributions
$47,727
Change in Net Assets
$-11,330
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$228,470
Other Expenses$13,824
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$212,234--$212,234
Payroll Taxes$16,236--$16,236
Other Expenses$1,050--$1,050
All Other Expenses$162--$162
Total Functional Expenses$242,294$0$0$242,294
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
N/p Fumc$50,000
Payroll Liabilites$280
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Fort Smith Child Enrichment Center Inc
EIN
88-3618697
Phone
4797825068
Address
200 North 15th St, Fort Smith, AR 72901

Signing Officer

Name
Diane Wing
Title
Administrator
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christie Jacobs
Formed
2022
Legal Domicile
Ar
Voting Board Members
11
Independent Board Members
0
Employees
0

Preparer

Firm
Lawrence Schluterman & Schwartz Ltd
Address
2411 South Waldron Road, Fort Smith, AR 72903
Preparer
Larry J Schwartz CPA
Phone
4794847211
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt038950
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt038950
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt047727
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0242294
IRS990/TotalFunctionalExpensesGrp/TotalAmt0242294
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt050280
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt050280
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-11330
IRS990/TotalProgramServiceExpensesAmt0242294
IRS990/TotalProgramServiceRevenueAmt0183237
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0183237
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0230964
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt038950
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0200 North 15th St
IRS990/USAddress/CityNm0Fort Smith
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd0729013284
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Diane Wing
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fort Smith Child Enrichment Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0FORT
ReturnHeader/Filer/EIN0883618697
ReturnHeader/Filer/PhoneNum04797825068
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 North 15th St
ReturnHeader/Filer/USAddress/CityNm0Fort Smith
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072901
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710669792
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lawrence Schluterman & Schwartz Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02411 South Waldron Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fort Smith
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072903
ReturnHeader/PreparerPersonGrp/PhoneNum04794847211
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Larry J Schwartz CPA
ReturnHeader/ReturnTs02024-11-15T15:16:49-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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