AR-Children
Legal name: Presbyterian Urban Council
Nonprofit profile at a glance
- EIN
- 710813772
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Little Rock, AR, USA
- Phone
- (501) 737-8038
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Food Programs
- Affiliation
- Christianity
Reported finances
- Revenue
- $5,236,628
- Expenses
- $5,229,730
- Assets
- $831,539
- Liabilities
- $537,014
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- RANDY BLUE (PRESIDENT)
Highest reported compensation
- MARIE ARCHER (EXECUTIVE DI): $168,430 total reported compensation
- NATHAN HARRIS (BOARD MEMBER): $24,005 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
_“AR Children makes our jobs much easier by providing us with support!” -Jonesboro, AR_ _“The trainings and resources provided by AR Children are outstanding!”. AR-Children is a non-profit organization that sponsors licensed child and adult care programs on the USDA Child and Adult Care Food Program. In accordance with federal civil rights law and U.S. Department of Agriculture civil rights regulations and policies, Presbyterian Urban Council (PUC)/AR-Children, the USDA, its agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, sex (including gender identity and sexual orientation), disability, age, or reprisal or retaliation for prior civil rights activity.
What it reported doing in 2025
The organization sponsors food programs for homes and centers through the Arkansas department of human services
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 60
- Accountability: 76
- Sustainability: 23
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98%; rating input score 98
- Program expense ratio: 98.2%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0.1%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 0.16; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 0.65; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 3.7%; rating input score 65; 65th percentile among comparable filings
Growth
- Program expense growth: 5.9% per year; rating input score 100; 41st percentile among comparable filings
- Revenue growth: 4.5% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: 18.7% per year; rating input score 100; 82nd percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 98% of revenue deployed · 98.2% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $5.1M in reported program spending
- Leadership: top reported pay $168K · 4 people listed · 0 of 6 pay-setting controls reported
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Sustainability: Operating margin scored 27/100.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.