2026-01-22T17:53:43-05:00 2025-06-30 843068935 PRZ CPAS & ADVISORS 4200 JENNY LIND RD STE B FORT SMITH AR 72901 990 2024-07-01 710428093 LOGAN COUNTY DAY SERVICE CENTER FOR LIMITED CHILDREN INC LOGA 4796753370 1234 EAST MAIN STREET BOONEVILLE AR 72927 DIANNA IVES EXECUTIVE DIRECTOR 4796753370 2026-01-09 true true MARC LUX CPA P00588449 4796490888 2026-01-22 2024 2025-03-06 01:10:19Z DIANNA IVES 1234 EAST MAIN STREET BOONEVILLE AR 72927 1131433 false X X 1972 AR TO PROVIDE EDUCATION SERVICES TO THE MENTALLY AND PHYSICALLY DISABLED, PRIMARILY WITHIN LOGAN COUNTY, ARKANSAS. THE MISSION IS TO COLLABORATE WITH THEIR SUPPORTERS; HUMAN, MEDICAL, SOCIAL AND CHARITABLE SERVICES; BUSINESS AND COMMUNITY RESOURCES; SCHOOLS AND CIVIC ORGANIZATIONS TO PROVIDE A CONTINUING AND EXPANDING SHARED VENTURE THAT ASSISTS INDIVIDUALS ENROLLED IN THEIR PROGRAMS TO PURSUE THE OPPORTUNITIES THAT WILL STRENGTHEN AND BRIGHTEN THEIR LIVES AS WELL AS ENSURE THE WELL-BEING AND SAFETY OF NOT ONLY THOSE INDIVIDUALS, BUT MEMBERS OF THE STAFF, FAMILIES, AND ALL THOSE WHO PARTICIPATE IN THE VENTURE. 6 6 42 0 88834 0 988295 1044012 635 -308 90540 77920 1168304 1121624 0 0 870455 860114 0 0 255571 247533 1126026 1107647 42278 13977 674488 680083 226672 218290 447816 461793 X TO PROVIDE EDUCATION SERVICES TO THE MENTALLY AND PHYSICALLY DISABLED, PRIMARILY WITHIN LOGAN COUNTY, ARKANSAS. THE MISSION IS TO COLLABORATE WITH THEIR SUPPORTERS; HUMAN, MEDICAL, SOCIAL AND CHARITABLE SERVICES; BUSINESS AND COMMUNITY RESOURCES; SCHOOLS AND CIVIC ORGANIZATIONS TO PROVIDE A CONTINUING AND EXPANDING SHARED VENTURE THAT ASSISTS INDIVIDUALS ENROLLED IN THEIR PROGRAMS TO PURSUE THE OPPORTUNITIES THAT WILL STRENGTHEN AND BRIGHTEN THEIR LIVES AS WELL AS ENSURE THE WELL-BEING AND SAFETY OF NOT ONLY THOSE INDIVIDUALS, BUT MEMBERS OF THE STAFF, FAMILIES, AND ALL THOSE WHO PARTICIPATE IN THE VENTURE. false false 876590 1044012 TO PROVIDE EDUCATION SERVICES TO THE MENTALLY AND PHYSICALLY DISABLED, PRIMARILY WITHIN LOGAN COUNTY, ARKANSAS. THE MISSIONS IS TO COLLABORATE WITH THEIR SUPPORTERS; HUMAN, MEDICAL, SOCIAL AND CHARITABLE SERVICES; BUSINESS AND COMMUNITY RESOURCES; SCHOOLS AND CIVIC ORGANIZATIONS TO PROVIDE A CONTINUING AND EXPANDING SHARED VENTURE THAT ASSISTS INDIVIDUALS ENROLLED IN THEIR PROGRAMS TO PURSUE THE OPPORTUNITIES THAT WILL STRENGTHEN AND BRIGHTEN THEIR LIVES AS WELL AS ENSURE THE WELL-BEING AND SAFETY OF NOT ONLY THOSE INDIVIDUALS, BUT MEMBER OF THE STAFF, THE FAMILIES AND ALL THOSE WHO PARTICIPATE IN THAT VENTURE. 876590 true false false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false 0 0 true 42 true false false false false false false false false X 6 6 false false false false false false false true true false false false true true true false true false false false AR X THE ORGANIZATION 4796753370 1234 EAST MAIN STREET BOONEVILLE AR 72927 X ANNA DELAY DIRECTOR 1.00 X 0 0 0 LYNDA GULLINGS DIRECTOR 1.00 X 0 0 0 MARSHA MCCLENDON DIRECTOR 1.00 X 0 0 0 CARRIE MILLER DIRECTOR 1.00 X 0 0 0 FRANCES RAYBURN PRESIDENT 1.00 X X 0 0 0 REBECCA ROBERTS DIRECTOR 1.00 X 0 0 0 false false false FEES & CONTRACTS GOV AGENCIES 978016 978016 DAY CARE FEES 65996 65996 1044012 433 433 400 1141 -741 -741 -741 2329 2329 81558 8668 72890 72890 OTHER INCOME 2701 2701 2701 1121624 1046713 72582 820273 643419 176854 39841 32847 6994 8000 8000 67432 56193 11239 9976 9976 49926 41605 8321 25107 20925 4182 FOOD COSTS 30305 30305 FUEL 19825 19825 VAN MAINTENANCE REPAIRS 16413 16413 SUPPLIES 14896 13444 1452 5653 1614 4039 1107647 876590 231057 0 129825 154464 20029 20251 12531 40695 32361 23693 6341 8713 1037421 605154 473401 432267 674488 680083 52208 59280 174464 159010 226672 218290 X 447816 461793 447816 461793 674488 680083 13977 X false true X false X 78371 88834 167205 696849 568931 940221 999033 1049042 4254076 70479 73156 80013 78470 81558 383676 767328 720458 1020234 1166337 1130600 4804957 4804957 459 448 490 635 433 2465 459 448 490 635 433 2465 767787 720906 1020724 1166972 1131033 4807422 0.99950 0.99940 0.00000 0.00000 X 126383 126383 512921 320004 192917 398117 285150 112967 432267 X 1121624 1121624 1121624 1107647 1107647 1107647 SCHEDULE D, PAGE 3, PART X THE CENTER FOLLOWS THE GUIDANCE OF THE ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTING FOR INCOME TAXES, RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THE YEAR ENDED JUNE 30, 2025, MANAGEMENT OF THE CENTER IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUES. FOR FEDERAL TAX PURPOSES, THE TAX RETURNS REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. FORM 990 - ORGANIZATION'S MISSION TO PROVIDE EDUCATION SERVICES TO THE MENTALLY AND PHYSICALLY DISABLED, PRIMARILY WITHIN LOGAN COUNTY, ARKANSAS. THE MISSION IS TO COLLABORATE WITH THEIR SUPPORTERS; HUMAN, MEDICAL, SOCIAL AND CHARITABLE SERVICES; BUSINESS AND COMMUNITY RESOURCES; SCHOOLS AND CIVIC ORGANIZATIONS TO PROVIDE A CONTINUING AND EXPANDING SHARED VENTURE THAT ASSISTS INDIVIDUALS ENROLLED IN THEIR PROGRAMS TO PURSUE THE OPPORTUNITIES THAT WILL STRENGTHEN AND BRIGHTEN THEIR LIVES AS WELL AS ENSURE THE WELL-BEING AND SAFETY OF NOT ONLY THOSE INDIVIDUALS, BUT MEMBERS OF THE STAFF, FAMILIES, AND ALL THOSE WHO PARTICIPATE IN THE VENTURE. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO SUBMISSION, THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS REGULARY MONITORS POSSIBLE CONFLICTS OF INTEREST BE TWEEN CURRENT AND POTENTIAL BOARD MEMBERS, AS WELL AS EMPLOYEES, AND OUTSI DE PARTIES. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC