Sunshine School & Development Center

Nonprofit profile at a glance

EIN
710542730
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Rogers, AR, USA
Phone
4796363190
Rating
82
Verdict
STRONG
Rating confidence
Standard
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$9,324,175
Expenses
$8,656,661
Assets
$4,498,777
Liabilities
$527,173

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • JARROD REEVES (CEO)
  • ERICA PRESTON (PRESIDENT)
  • PAUL BEAHM (VICE PRESIDENT)

Highest reported compensation

  • JARROD REEVES (CEO): $120,644 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Shattering limitations to enable people touched by disability, serving their unique jorney through advocacy, therapy, and education

What it reported doing in 2024

Sunshine school & development center provides high-quality early childhood education for children ages 12 months to 6 years, serving both typically developing children and those who qualify for special education. Programs focus on each childs strengths while supporting physical, cognitive, communication, social-emotional, and self-help development. The center also offers physician-prescribed therapy services for individuals from birth to age 21, including speech-language, occupational, physical, and behavioral health therapies, along with evaluations, intervention planning, progress monitoring, and family education.supportive living services offer individualized assistance that helps eligible beneficiaries live successfully at home or in alternative settings.one-on-one direct care staff provide training and support in daily living skills such as meal preparation, personal care, health and safety, financial management, mobility, self-direction, and household tasks.

Operating model

Revenue model
Earned-program. 75% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 48
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.1%; rating input score 77
  • Program expense ratio: 82.9%; rating input score 83
  • Fundraising efficiency: $4.5 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.2%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 77.1% of revenue deployed · 82.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $7.2M in reported program spending
  • Leadership: top reported pay $121K · 14 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 8 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.