2024-05-02T16:21:44-05:00 2023-06-30 FORVIS LLP PO BOX 3667 LITTLE ROCK AR 722033667 990 2022-07-01 710551294 SOUTH ARKANSAS DEVELOPMENT CENTER FOR CHILDREN AND FAMILIES INC % BARBARA STAGGS SOUT 8708638194 714 WEST GROVE ST EL DORADO AR 71730 BARBARA STAGGS CFO 8708638194 2024-04-30 true BARBARA STAGGS 999009999 AMBER SHERRILL P00748683 5013721040 2 2022 2023-04-26 12:10:37Z BARBARA STAGGS 714 WEST GROVE ST EL DORADO AR 71730 6058071 false X WWW.SADCCF.COM X 1981 AR TO SERVE DEVELOPMENTALLY DISABLED INDIVIDUALS AND THEIR FAMILIES IN THE LEAST RESTRICTIVE SETTING. 5 5 127 7 30001 0 5299113 4673678 980682 1279408 66593 78710 -6233 -10901 6340155 6020895 0 0 0 0 3526985 4761981 0 0 0 1004312 1080437 4531297 5842418 1808858 178477 5003865 5564128 268442 650228 4735423 4913900 TO SERVE DEVELOPMENTALLY DISABLED INDIVIDUALS AND THEIR FAMILIES IN THE LEAST RESTRICTIVE SETTING. false false 4899722 0 1279408 DEVELOPMENTAL REHABILITATION AND THERAPY FOR THE DEVELOPMENTALLY DISABLED. APPROXIMATELY 250 PEOPLE WERE SERVED BY THIS PROGRAM DURING THE FISCAL YEAR 2023. 4899722 true true false false false false false false false false true false false false true false true false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false true 16 0 true 127 true true true false false false false false false false false false false false X 5 5 false true false false false false false true true false false true true true true false true true true false AR X BARBARA STAGGS 8708638194 714 WEST GROVE ST EL DORADO AR 71730 X BARBARA STAGGS CFO 37.5 0.0 X 132110 0 7554 RITA M TAUNTON EXECUTIVE DIRECTOR 18.75 0.0 X 12113 0 7554 DR KRISTI ELIA DIRECTOR 0.11 0.0 X 0 0 0 PAUL VOSS PRESIDENT 0.11 0.0 X X 0 0 0 PAUL MCLAUGHLIN VICE PRESIDENT 0.11 0.0 X X 0 0 0 LARRY YARBROUGH DIRECTOR 0.11 0.0 X 0 0 0 ROGER LANDES SECRETARY/TREASURER 0.11 0.0 X X 0 0 0 144223 0 15108 1 false false false TT PROFESSIONAL SERVICES 2201 HERON EL DORADO AR 71730 MANAGEMENT SERVICES 113165 1 65880 4592206 15592 4673678 ACTIVE DAY TREATMENT 623210 899742 899742 USDA FOOD SERVICES 623210 229399 229399 PRIVATE PAY INSURANCE 623210 150267 150267 1279408 78710 30001 48709 0 0 14940 11335 15881 21295 -941 -9960 -10901 -10901 0 0 0 0 0 0 0 0 0 0 0 6020895 1279408 30001 37808 0 0 0 0 167587 0 167587 0 0 3451751 2977487 474264 479832 413904 65928 470512 405865 64647 192299 165877 26422 120633 104058 16575 0 72338 62399 9939 0 0 0 0 556 480 76 62421 53844 8577 47391 40880 6511 0 140695 121364 19331 115729 99828 15901 0 442 381 61 0 0 105170 90720 14450 35255 30411 4844 FOOD SERVICE EXPENSE 171357 147813 23544 EQUIPMENT & VEHICLE RENT 86227 74380 11847 REPAIRS & MAINTENANCE 73500 63401 10099 SUPPLIES 33501 33501 15222 13129 2093 5842418 4899722 942696 0 161197 172540 2969256 3872944 33778 43275 660100 288858 0 0 0 0 380771 332584 0 0 11263 11305 2628125 1898145 737500 729980 0 0 0 0 50000 50000 0 0 0 62642 5003865 5564128 248569 635296 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19873 14932 268442 650228 X 4735423 4913900 0 0 4735423 4913900 5003865 5564128 178477 X false true X true true true X 4438640 3408706 4889027 5299113 4673678 22709164 0 0 4438640 3408706 4889027 5299113 4673678 22709164 0 22709164 3723 28770 70289 49633 74984 227399 41996 46209 41616 34772 0 164593 0 0 12169 0 0 12169 23113325 5809934 0.98251 0.98393 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 104466 104466 982019 770767 211252 1541640 1127378 414262 729980 0 DUE TO AFFILIATE 14932 14932 6058071 37176 37176 6020895 6020895 5879594 37176 37176 5842418 5842418 FORM 990, SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE OF ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. FORM 990, SCHEDULE D, PART XI, LINE 2D PERSONAL PROPERTY RENTAL EXPENSE $21,295 REAL PROPERTY RENTAL EXPENSE $15,881 --------- $37,176 FORM 990, SCHEDULE D, PART XII, LINE 2D PERSONAL PROPERTY RENTAL EXPENSE $21,295 REAL PROPERTY RENTAL EXPENSE $15,881 --------- $37,176 T T PROFESSIONALS ENTITY OWNED MORE THAN 35% BY RITA TAUNTON, EXECUTIVE DIRECTOR 113165 CONTRACT LABOR false FORM 990, SCHEDULE L, PART IV, COLUMN B RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: T&T PROFESSIONAL SERVICES IS OWNED MORE THAN 35% BY RITA TAUNTON, EXECUTIVE DIRECTOR. FORM 990, PART VI, LINE 3 THE ADMINISTRATOR OF FINANCE, PROGRAMS, HUMAN RESOURCES AND DEVELOPMENT ARE ALL EMPLOYEES OF SOUTH AR DEVELOPMENTAL CENTER FOR CHILDREN AND FAMILIES, INC. (SADCCF). THE SUPERVISOR OF THE SENIOR CENTER AS WELL AS THE SUPERVISOR OF RESIDENTIAL SERVICES FOR THE DEVELOPMENTALLY DISABLED ARE EMPLOYEES OF SADCCF. THERE IS A MANAGEMENT CONTRACT BETWEEN THE TWO ORGANIZATIONS. FORM 990, PART VI, LINE 11B THE ADMINISTRATIVE COUNSEL AND THE FINANCIAL MANAGER REVIEW FORM 990 BEFORE PRESENTING IT TO THE BOARD FOR REVIEW. FORM 990, PART VI, LINE 12C BOARD MEMBERS AND OFFICERS ARE REQUIRED TO ANNUALLY SIGN A STATEMENT THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY. IF A CONFLICT OF INTEREST IS DISCOVERED, STEPS ARE TAKEN TO ELIMINATE IT. FORM 990, PART VI, LINES 15A AND 15B THE WRITTEN EMPLOYMENT CONTRACT FOR THE ADMINISTRATIVE COUNSEL'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE PAY SCALES ARE REVIEWED EACH YEAR AS PART OF THE BUDGET PROCESS AND IF PAY SCALES ARE THOUGHT TO BE BELOW MARKET AND THE BUDGET IS ADEQUATE, A MARKET STUDY OF THE SURROUNDING AREA IS COMPLETED AND AN AMENDMENT TO THE BUDGET IS PROPOSED AS PART OF THE OF THE BUDGET APPROVAL PROCESS WHICH IS PRESENTED AT A QUARTERLY BOARD MEETING AND REQUIRE APPROVAL OF THE BOARD OF DIRECTORS. IN MOST CASES, A PERCENTAGE RAISE IS GIVEN IF FUNDS ARE AVAILABLE INSTEAD OF A MARKET RATE. LAST YEAR'S BUDGET WAS APPROVED IN MAY 2021 AS PRESENTED WITH NO CHANGES TO PERSONNEL PAY RATES. WE THEN PROPOSED PAY INCREASES AT THE NOVEMBER 9, 2021 BOARD MEETING. WE DID NOT DO A MARKET STUDY AT THAT TIME BECAUSE SADCCF DID NOT GIVE ANY RAISES BETWEEN 2015 AND 2021 DUE TO AN OPERATING LOSS. MOST OF OUR SUPERVISORY AND ADMINISTRATIVE JOBS CURRENTLY PAY BELOW BUDGET. FORM 990, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VIII, LINE 6A PERSONAL PROPERTY RENTAL REVENUES EXCLUDED FROM UNRELATED BUSINESS INCOME ARE RELATED TO VEHICLE LEASING. THE ORGANIZATION'S VEHICLE LEASING ACTIVITY IS NO LONGER INTENDED TO MAKE A PROFIT AND IS NOT A TRADE OR BUSINESS FOR PURPOSES OF UNRELATED BUSINESS INCOME (UBI). SINCE IT DOES NOT MEET ALL OF THE TESTS REQUIRED TO BE AN UNRELATED TRADE OR BUSINESS, THIS ACTIVITY IS EXCLUDED FROM UBI.