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Franklin County Learning Center INC FY2024 filing

Tax-deductible

Ozark, AR501(c)(3)Since 1977Education EIN 71-0434021Revenue $1.4M in FY2024

On file with the IRSfclcozark.com304 N 13th St, 72949-2858 · Ozark, ARTax-exempt since Nov 1974School — 170(b)(1)(A)(ii)

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To provide educational, prevocational and developmental services to developmentally disabled individuals in order to enhance their abilities and improve their quality of life.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $58K a year · 4% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$52K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
-4% vs prior year
Spent
$1.4M
To programs
77%
Net assets
$1.8M
By yearFY2021–FY2025
Revenue
$1.4M
FY2024▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.3M
FY2022$1.3M
FY2023$1.5M
FY2024$1.4M
FY2025$1.2M
Expenses
$1.4M
FY2024▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.2M
FY2022$1.3M
FY2023$1.3M
FY2024$1.4M
FY2025$1.3M
Net assets
$1.8M
FY2024▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.5M
FY2022$1.5M
FY2023$1.7M
FY2024$1.8M
FY2025$1.7M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1974.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $1.0M Management & general 21% · $290K Fundraising 2% · $26K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Marcus Berry
President
$0Pt VII · Sec A
Bettie Jo James
Board Member
$0Pt VII · Sec A
Deanna Jones
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Sarah Rodriguez
Board Member
$0Pt VII · Sec A
Taylor James
Vice Preside
$0Pt VII · Sec A
See Franklin County Learning Center INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps people with developmental disabilities learn skills and improve their lives.

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Provided by the organization

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1 program · $1.0M · in their own filed words · FY2023
01

To provide educational, prevocational and developmental services to developmentally disabled individuals in order to enhance their abilities and improve their quality of life.

$1.0Mprogram expense

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.4M
Other incomeLn 4–11$8K
Gifts and grantsLn 1h$3K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.0M
Managementcol C$290K
Fundraisingcol D$26K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$48K
Total assetsLn 16$1.8M
LiabilitiesLn 26$52K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$42
Other incomeLn 4–11$8K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$48K
Cash and savings togetherLn 1–2$48K
InvestmentsLn 11–13$22K
Land, buildings, equipmentLn 10c$1.7M
Total assetsLn 16$1.8M
LiabilitiesLn 26$52K
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 535
VolunteersI 69
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$123K$48K
InvestmentsLn 11–13$14K$22K
Land, buildings, equipmentLn 10c$1.6M$1.7M
Total assetsLn 16$1.8M$1.8M
LiabilitiesLn 26$64K$52K
Net assetsLn 32$1.7M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$613K$430K$183K
Other employee benefitsLn 9$27K$19K$8K
Payroll taxesLn 10$47K$33K$14K
Advertising and promotionLn 12$121$121
Depreciation, depletion and amortizationLn 22$75K$74K$530
InsuranceLn 23$68K$68K
Other expenses (24a–d)Ln 24$460K$403K$32K$26K
All other expensesLn 24e$71K$18K$53K
Total functional expensesLn 25$1.4M$1.0M$290K$26K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.2M$1.3M−$69K$1.7M 990 PDF
FY2024 Viewing $1.4M$1.4M$72K$1.8M 990 PDF
FY2023 $1.5M$1.3M$153K$1.7M 990 PDF
FY2022 $1.3M$1.3M$10K$1.5M 990 PDF
FY2021 $1.3M$1.2M$123K$1.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,432,790 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $379,940$3,094
I-9 Program service revenuePrior year $1,099,699$1,421,273
I-10 Investment incomePrior year $48$42
I-11 Other revenuePrior year $7,354$8,381
I-12 Total revenuePrior year $1,487,041$1,432,790
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $733,056$686,812
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $601,302$674,160
I-18 Total expensesPrior year $1,334,358$1,360,972
I-19 Revenue less expensesPrior year $152,683$71,818
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,432,790 across 6 lines filed
VIII-1f All other contributions, gifts and grants$3,094
VIII-1h Total contributions, gifts and grants$3,094
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,360,993 · Excluded from tax $60,280$1,421,273
VIII-3 Investment incomeExcluded from tax $42$42
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $8,381$8,381
VIII-12 Total revenueRelated to mission $1,360,993 · Excluded from tax $68,703$1,432,790
Part IX · Statement of functional expenses $1,360,972 across 8 lines filed
IX-7 Other salaries and wagesPrograms $430,426 · Management $182,607$613,033
IX-9 Other employee benefitsPrograms $19,148 · Management $8,124$27,272
IX-10 Payroll taxesPrograms $32,654 · Management $13,853$46,507
IX-12 Advertising and promotionManagement $121$121
IX-22 Depreciation, depletion and amortizationPrograms $74,461 · Management $530$74,991
IX-23 InsurancePrograms $68,379$68,379
IX-24 Other expenses (24a–d)Programs $402,657 · Management $31,903 · Fundraising $25,570$460,130
IX-24e All other expensesPrograms $17,728 · Management $52,811$70,539
IX-25 Total functional expensesPrograms $1,045,453 · Management $289,949 · Fundraising $25,570$1,360,972
Part X · Balance sheet $1,818,887 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $123,476$48,332
X-4 Accounts receivableStart of year $31,500$54,052
X-9 Prepaid expenses and deferred chargesStart of year $20,093$18,797
X-10c Land, buildings and equipment, netStart of year $1,570,159$1,675,970
X-12 Other securitiesStart of year $13,913$21,736
X-16 Total assetsStart of year $1,759,141$1,818,887
X-17 Accounts payable and accrued expensesStart of year $36,450$29,759
X-25 Other liabilitiesStart of year $27,509$22,128
X-26 Total liabilitiesStart of year $63,959$51,887
X-27 Net assets without donor restrictionsStart of year $1,695,182$1,767,000
X-32 Total net assets or fund balancesStart of year $1,695,182$1,767,000
X-33 Total liabilities and net assetsStart of year $1,759,141$1,818,887
Part XI · Reconciliation of net assets $1,767,000 net assets at year end
XI-1 Total revenue$1,432,790
XI-2 Total expenses$1,360,972
XI-3 Revenue less expenses$71,818
XI-4 Net assets at start of year$1,695,182
XI-10 Net assets at end of year$1,767,000

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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