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The Learning Center of North Arkansas

EIN 71-0461532 · Berryville, AR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceFair65 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

CONTINUE EMPLOYING NEW PROGRAMS, SERVICES, STAFF AND OTHER OPTIONS TO PARENTS AND CONSUMERS IN OUR ATTEMPT TO PROVIDE A WIDER VARIETY OF SERVICES TO THE RESIDENTS OF CARROLL COUNTY, WHILE PREPARING FOR THE FUTURE WITH LONG-RANGE GOALS FOR THE CENTER IN BUILDING CONSTRUCTION AND RENOVATION AND INCREASING ENROLLMENT IN SERVICES OFFERED. THE LEARNING CENTER OF NORTH ARKANSAS WILL CONTINUE TO FOSTER THE CONTINUED DEVELOPMENT OF THE INDIVIDUAL?S ONGOING SOCIAL, EMOTIONAL, BEHAVIORAL, AND EDUCATIONAL NEEDS.

Income
$10.3 million
Spending
$8.3 million
Spent on programs
80%
Reserves
15.7 months of spending
Largest source of income
fees for its services, 78%
Employees
168
Volunteers
6
Highest pay
$156,367, executive director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 94% of charities in its peer group (education, $10m to $100m).

  • Reserves

    35 of 35

    Spendable reserves would cover 15.7 months of spending.

  • Debt

    20 of 20

    It owes 3% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 20% of income.

  • Income trend

    15 of 15

    Income rose 19% on the year before.

  • Spending floor

    15 of 15

    80% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 65 out of 100. Higher than 4% of charities in its peer group (education, $10m to $100m).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $181,738 spent. ARKANSAS BETTER CHANCE PROGRAM - TO IDENTIFY AND ASSIST EDUCATIONALLY DEPRIVED CHILDREN AGES 3 TO 5. STUDENTS ENROLLED IN THIS PROGRAM RECEIVE FREE CHILDCARE SERVICES WHICH FOLLOW A DESIGNATED CURRICULUM ON A DAILY SCHEDULE. THE SCHEDULE INCLUDES OUTDOOR PLAY AND THE CHILDREN ARE SERVED BREAKFAST, LUNCH, AND SNACKS. OVER 100,000 MEALS FOR BOTH BREAKFAST AND LUNCH WERE SERVED DURING THE 2024 FISCAL YEAR. CURRENTLY THERE ARE MORE THAN 350 CHILDREN BIRTH TO 5 YEARS OF AGE ENROLLED IN THE CHILDARE PROGRAMS.
  2. $6.5 million spent. PROVIDE SPECIALIZED SERVICES TO DEVELOPMENTALLY DELAYED/DISABLED PRESCHOOLERS AND ADULTS RESIDING IN NORTH ARKANSAS. OVER 9,000 HOURS OF DEDICATED HABILITATION SERVICES WERE PROVIDED TO THE ADULTS ENROLLED IN THE PROGRAM DURING THE 2024 FISCAL YEAR. ADDITIONALLY, OVER 200,000 HOURS OF HABILITATION SERVICES WERE PROVIDED IN THE PRESCHOOL SERVICES. SOME OF THE CHILDREN RECEIVING HABILITATION SERVICES WERE ALSO ENROLLED IN THE ARKANSAS BETTER CHANCE PROGRAM.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1977.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.