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Nonprofiteer
← ARKANSAS CHILDRENS FOUNDATION

Form 990 for tax year 2022

Filed by ARKANSAS CHILDRENS FOUNDATION.

Totals

Total revenue
$80,034,510
Total expenses
$36,224,477
Contributions and grants received
$50,224,994
Grants paid
$27,439,757
Program service revenue
$0
Investment income
$30,090,926
Other revenue
-$281,410
Total assets, end of year
$521,293,963
Total liabilities, end of year
$11,614,235
Net assets or fund balances, end of year
$509,679,728
Program services expenses (Part IX)
$27,439,757
Management and general expenses
$1,605,963
Fundraising expenses
$7,178,757
Program service expenses (Part III)
$27,439,757

Program services were 75.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $10,956

  • 1c · Fundraising events

    $5,970,630

  • 1d · Related organizations

    $1,562,658

  • 1f · All other contributions, gifts and grants

    $42,680,750

  • 1g · Noncash contributions included above

    $3,583,936

  • 3 · Investment income

    total $8,071,485 · excluded $8,071,485

  • 5 · Royalties

    total $162,133 · excluded $162,133

  • 6a · Gross rents

    real property $258,289

  • 6b · Less rental expenses

    real property $37,475

  • 6c · Rental income or loss

    real property $220,814

  • 6d · Net rental income or loss

    total $220,814 · excluded $220,814

  • 7a · Gross sales of assets other than inventory

    securities $131,680,401

  • 7b · Less cost or other basis and sales expenses

    securities $109,660,960

  • 7c · Gain or loss

    securities $22,019,441

  • 7d · Net gain or loss

    total $22,019,441 · excluded $22,019,441

  • 8a · Fundraising events: gross income

    $425,097

  • 8a · Fundraising events: contributions included on line 1c

    $5,970,630

  • 8b · Fundraising events: direct expenses

    $1,089,454

  • 8c · Net income from fundraising events

    total -$664,357 · excluded -$664,357

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $27,439,757 · program services $27,439,757

  • 5 · Compensation of officers, directors and key employees

    total $1,298,508 · fundraising $1,298,508

  • 7 · Other salaries and wages

    total $2,738,143 · fundraising $2,738,143

  • 9 · Other employee benefits

    total $740,118 · fundraising $740,118

  • 11a · Fees: management

    total $134,311 · fundraising $134,311

  • 11c · Fees: accounting

    total $7,045 · fundraising $7,045

  • 11e · Fees: professional fundraising services

    total $462,885 · fundraising $462,885

  • 11f · Fees: investment management

    total $1,605,963 · management and general $1,605,963

  • 11g · Fees: other

    total $474,516 · fundraising $474,516

  • 12 · Advertising and promotion

    total $236,703 · fundraising $236,703

  • 13 · Office expenses

    total $276,199 · fundraising $276,199

  • 14 · Information technology

    total $259,638 · fundraising $259,638

  • 16 · Occupancy

    total $5,031 · fundraising $5,031

  • 17 · Travel

    total $93,378 · fundraising $93,378

  • 19 · Conferences, conventions and meetings

    total $3,598 · fundraising $3,598

  • 20 · Interest

    total $126,577 · fundraising $126,577

  • 22 · Depreciation, depletion and amortization

    total $75,956 · fundraising $75,956

  • 24a · Other expenses: SERVICE CHARGES

    total $114,391 · fundraising $114,391

  • 24b · Other expenses: DUES & SUBSCRIPTIONS

    total $67,429 · fundraising $67,429

  • 24c · Other expenses: OTHER ADMINISTRATIVE EX

    total $64,331 · fundraising $64,331

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $13,136,405 · end of year $9,577,671

  • 3 · Pledges and grants receivable

    beginning of year $11,096,015 · end of year $27,156,261

  • 9 · Prepaid expenses and deferred charges

    beginning of year $280,105 · end of year $418,564

  • 10a · Land, buildings and equipment: cost or other basis

    $10,633,653

  • 10b · Land, buildings and equipment: accumulated depreciation

    $897,819

  • 10c · Land, buildings and equipment, net

    beginning of year $10,511,790 · end of year $9,735,834

  • 11 · Investments: publicly traded securities

    beginning of year $433,705,605 · end of year $464,119,363

  • 12 · Investments: other securities

    end of year $14,867

  • 15 · Other assets

    beginning of year $10,669,716 · end of year $10,271,403

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,040,486 · end of year $2,181,528

  • 25 · Other liabilities

    beginning of year $11,571,059 · end of year $9,432,707

  • 27 · Net assets without donor restrictions

    beginning of year $313,715,894 · end of year $333,536,801

  • 28 · Net assets with donor restrictions

    beginning of year $152,072,197 · end of year $176,142,927

Mission and programs · 2022

Mission

WE CHAMPION CHILDREN BY MAKING THEM BETTER TODAY AND HEALTHIER TOMORROW.CONTINUED ON SCHEDULE O.ARKANSAS CHILDREN'S WILL FUNDAMENTALLY TRANSFORM HEALTHCARE DELIVERY FOR THE CHILDREN OF ARKANSAS AND BEYOND. ARKANSAS CHILDREN'S CORE VALUES ARE THE ORGANIZATIONAL PRINCIPLES THAT HIGHLIGHT OUR REGARD FOR EACH OTHER AND THOSE WE SERVE:SAFETY: WE ARE VIGILANT ABOUT CREATING AN ERROR-FREE ENVIRONMENT FOR PATIENTS, FAMILIES, AND TEAM MEMBERS.TEAMWORK: WE DEMONSTRATE ACTIONABLE CARE AND CONCERN FOR PATIENTS, FAMILIES, AND TEAM MEMBERS.COMPASSION: WE COORDINATE, COMMUNICATE, COOPERATE, AND COLLABORATE TO ENSURE THE HIGHEST LEVEL OF SERVICE FOR OUR PATIENTS, FAMILIES, AND TEAM MEMBERS.EXCELLENCE: WE ACHIEVE THE HIGHEST OF STANDARDS AND SERVE WITH DISTINCTION IN ORDER TO BE THE BEST.SAFETY AND EXCELLENCE FRAME OUR WORK. TEAMWORK AND COMPASSION PLACE PEOPLE AT THE CENTER OF ALL WE DO.

Activities or mission (Part I)

WE CHAMPION CHILDREN BY MAKING THEM BETTER TODAY AND HEALTHIER TOMORROW.

  • ARKANSAS CHILDREN'S FOUNDATION IS THE FUNDRAISING ARM FOR ARKANSAS CHILDREN'S, INC. WHICH INCLUDES ARKANSAS CHILDREN'S HOSPITAL, ARKANSAS CHILDREN'S RESEARCH INSTITUTE, AND ARKANSAS CHILDREN'S NORTHWEST. THE FOUNDATION'S PRIMARY PURPOSE IS RAISING FINANCIAL SUPPORT FOR THOSE ENTITIES, THUS ENHANCING PATIENT CARE, RESEARCH, EDUCATION AND PREVENTION.

    Expenses $27,439,757 · Grants $27,439,757

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • MARCELLA DODERER

    AC PRESIDENT & CEO-ACF DIRECTOR

    Total calculated
    $2,274,317
    From this org
    $0
    From related orgs
    $2,003,751
    Other
    $270,566
    Hours/week
    0.38 + 56.22 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,187,391 related
    Bonus
    $0 + $600,000 related
    Other
    $0 + $216,360 related
    Deferred
    $0 + $258,803 related
    Nontaxable benefits
    $0 + $11,763 related
    Filer's total
    $0 + $2,274,317 related

  • FRED SCARBOROUGH

    AC CCO/CDO-ACF PRESIDENT (PART YR)

    Total calculated
    $809,743
    From this org
    $0
    From related orgs
    $722,257
    Other
    $87,486
    Hours/week
    19.49 + 36.85 related

    Schedule J breakdown matched by us

    Base
    $0 + $510,216 related
    Bonus
    $0 + $157,498 related
    Other
    $0 + $54,543 related
    Deferred
    $0 + $71,799 related
    Nontaxable benefits
    $0 + $15,687 related
    Filer's total
    $0 + $809,743 related

  • RITTER ARNOLD

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.12

  • SHARON BALE

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.23

  • NANCY BENTON

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.23

  • GINGER BLACKMON

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.19

  • FRANCES BUCHANAN

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.17

  • STUART COBB

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.17

  • STEVE DAVISON

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.15

  • CHUCK ERWIN

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.41 + 0.37 related

  • KIM FOWLER

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.27

  • SHARILYN GASAWAY

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.13 + 0.35 related

  • ROBIN GEORGE

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.34

  • SONJA YATES HUBBARD

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.17 + 0.24 related

  • BRANDI JOPLIN

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.23

  • JASON LAFRANCE

    BOARD CHAIRMAN/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.36

  • MANDY MACKE

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    1.81

  • JIM MCCLELLAND

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.44

  • TRISHA MONTAGUE

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.17

  • BARBARA MOORE

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.17 + 0.31 related

  • BEVERLY MORROW

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.19 + 0.68 related

  • CINDY MURPHY

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0

  • JAKE NABHOLZ

    BOARD VICE CHAIR/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.48

  • MARSHALL NEY

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.08

  • LYNN PARKER

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.29

  • TERRY QUINN

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.12

  • SUE REDFIELD

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.19

  • KATE SCHAFFER

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.38

  • JENNIFER SCHUECK

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.15

  • MICHAEL SHELBY

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.42

  • BELINDA SHULTS

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • ISAAC SMITH

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.08

  • CLAUDIA STRANGE

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0

  • CELIA SWANSON

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.59 + 0.06 related

  • JOE TUCKER

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.27

  • CHARLES WHITESIDE

    BOARD TREASURER/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.52 + 0.33 related

  • JENNIFER YURACHEK

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.38

  • ENID OLVEY

    ACF PRESIDENT

    Total calculated
    $428,282
    From this org
    $381,874
    From related orgs
    $0
    Other
    $46,408
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $284,514
    Bonus
    $97,077
    Other
    $283
    Deferred
    $44,652
    Nontaxable benefits
    $1,756
    Filer's total
    $428,282

  • EMILY MCCOY

    VP - PHILANTHROPY

    Total calculated
    $258,065
    From this org
    $244,110
    From related orgs
    $0
    Other
    $13,955
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $193,516
    Bonus
    $50,416
    Other
    $178
    Deferred
    $8,478
    Nontaxable benefits
    $5,477
    Filer's total
    $258,065

  • LINDSEY DOERR

    VP - PHILANTHROPY

    Total calculated
    $242,641
    From this org
    $220,804
    From related orgs
    $0
    Other
    $21,837
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $177,434
    Bonus
    $43,182
    Other
    $188
    Deferred
    $12,740
    Nontaxable benefits
    $9,097
    Filer's total
    $242,641

  • JILL MCILROY

    PHILANTHROPY EXEC DIR

    Total calculated
    $165,026
    From this org
    $148,069
    From related orgs
    $0
    Other
    $16,957
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $136,457
    Bonus
    $11,451
    Other
    $161
    Deferred
    $9,067
    Nontaxable benefits
    $7,890
    Filer's total
    $165,026

  • VANESSA DELGADILLO

    PHILANTHROPY DIRECTOR

    Total calculated
    $161,103
    From this org
    $143,311
    From related orgs
    $0
    Other
    $17,792
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $132,032
    Bonus
    $11,172
    Other
    $107
    Deferred
    $3,438
    Nontaxable benefits
    $14,354
    Filer's total
    $161,103

  • TAYLOR SPEEGLE

    PHILANTHROPY DIRECTOR

    Total calculated
    $159,572
    From this org
    $142,471
    From related orgs
    $0
    Other
    $17,101
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $131,202
    Bonus
    $11,172
    Other
    $97
    Deferred
    $2,937
    Nontaxable benefits
    $14,164
    Filer's total
    $159,572

  • DEAN GREER

    ADV SERV EXEC DIRECTOR

    Total calculated
    $165,595
    From this org
    $141,693
    From related orgs
    $0
    Other
    $23,902
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $129,778
    Bonus
    $11,451
    Other
    $464
    Deferred
    $9,742
    Nontaxable benefits
    $14,160
    Filer's total
    $165,595

  • DREW AVRA

    CONTENT DEV & MKTG DIR

    Total calculated
    $135,159
    From this org
    $121,719
    From related orgs
    $0
    Other
    $13,440
    Hours/week
    50

  • ASHLIE HILBUN

    FORMER ACF VP-CURRENT AC SVP/CSO

    Total calculated
    $466,248
    From this org
    $0
    From related orgs
    $403,365
    Other
    $62,883
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $327,115 related
    Bonus
    $0 + $75,942 related
    Other
    $0 + $308 related
    Deferred
    $0 + $47,846 related
    Nontaxable benefits
    $0 + $15,037 related
    Filer's total
    $0 + $466,248 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
CHARTER TRAVEL IS USED BY ARKANSAS CHILDREN'S AND AFFILIATED ENTITIES' BOARD MEMBERS AND STAFF (AND OCCASIONALLY ACCOMPANYING SPOUSES/COMPANIONS) WHEN IT IS DEEMED THE MOST EFFICIENT METHOD OF TRAVEL TO DISTANT AREAS WITHIN THE STATE OR TO SURROUNDING STATES FOR PURPOSES RELATED TO ARKANSAS CHILDREN'S BUSINESS. SEPARATE TRAVEL (NON-CHARTER) FOR COMPANIONS IS REIMBURSED BY THE EMPLOYEE IF SUCH TRAVEL IS ON AN INDIVIDUAL BASIS; THUS, SUCH TRAVEL IS NOT CONSIDERED TAXABLE COMPENSATION TO THE EMPLOYEE. FIVE OFFICERS/EMPLOYEES USED CHARTER TRAVEL DURING THE CALENDAR YEAR. BECAUSE THE CHARTER TRAVEL WAS USED FOR ARKANSAS CHILDREN'S BUSINESS PURPOSES, IT WAS NOT CONSIDERED AS TAXABLE WAGES.
PART I, LINE 3
COMPENSATION FOR ANY SYSTEM EXECUTIVE LISTED ON ACF (PRESIDENT OF ARKANSAS CHILDREN'S AND CHIEF DEVELOPMENT OFFICER OF ARKANSAS CHILDREN'S) WHO IS NOT A CONTRACTED UAMS EMPLOYEE IS REVIEWED BY THE ARKANSAS CHILDREN'S HUMAN RESOURCES AND COMPENSATION COMMITTEE WHICH IS ESTABLISHED THROUGH THE BYLAWS OF ARKANSAS CHILDREN'S, INC. THE HUMAN RESOURCES AND COMPENSATION COMMITTEE HAS THE FULL AUTHORITY AND SPECIFIC RESPONSIBILITY FOR REVIEWING AND APPROVING COMPENSATION POLICIES, BASE SALARY AND INCENTIVE COMPENSATION LEVELS, EXECUTIVE RETIREMENT AND OTHER EXECUTIVE BENEFIT PLANS FOR HEALTH SYSTEM SENIOR MANAGEMENT, INCLUDING OFFICERS OF THE CORPORATION AND AFFILIATES WHO ARE "DISQUALIFIED PERSONS" UNDER SECTION 4958 OF THE CODE. THE POLICIES AND PROGRAMS REVIEWED AND APPROVED BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE SHALL BE DESIGNED TO ENSURE THAT THE CORPORATION AND ITS AFFILIATES REMAIN COMPETITIVE AND REASONABLE RELATIVE TO THE COMPENSATION AND BENEFITS PRACTICES OF SIMILARLY SITUATED HEALTH SYSTEMS LOCALLY AND NATIONALLY, AND TO PERMIT THE CORPORATION AND SUCH AFFILIATES TO ATTRACT AND RETAIN SUPERIOR SENIOR MANAGEMENT, IN FURTHERANCE OF THE CORPORATION'S AND AFFILIATES PURPOSES. THE HUMAN RESOURCES AND COMPENSATION COMMITTEE SHALL HAVE, TO THE FULLEST EXTENT OF THE LAW, THE AUTHORITY TO APPROVE THE COMPENSATION PACKAGES FOR SENIOR MANAGEMENT OF THE CORPORATION AND THE AFFILIATES. IN ITS PROCESS, THE COMMITTEE SHALL OBTAIN AND MUST RELY UPON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO MAKING ITS DETERMINATION OF REASONABLENESS WITH RESPECT TO THE COMPENSATION ARRANGEMENTS OF DISQUALIFIED PERSONS. APPROPRIATE DATA INCLUDES, BUT IS NOT LIMITED TO, COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS; THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THE CORPORATION, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS; AND ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS COMPETING FOR THE SERVICES OF THE DISQUALIFIED PERSON. THE COMMITTEE MAY RELY UPON OPINIONS OF QUALIFIED LEGAL, ACCOUNTING, VALUATION AND EXECUTIVE COMPENSATION EXPERTS. CONTEMPORANEOUSLY WITH MAKING ITS DETERMINATION OF REASONABLENESS WITH RESPECT TO THE COMPENSATION ARRANGEMENT OF THE CEO AND DISQUALIFIED PERSONS, THE COMMITTEE SHALL DOCUMENT IN ITS MINUTES THE BASIS FOR ITS DECISIONS. A VERBAL REPORT IS PROVIDED TO THE BOARD BY THE CHAIR OF THE COMMITTEE. MINUTES ARE AVAILABLE FOR REVIEW UPON BOARD MEMBER REQUEST TO THE BOARD CHAIR.
PART I, LINE 4B
SCHEDULE J, PART I, LINE 4B: AC'S DEFERRED COMPENSATION PLAN (DCP), WAS INSTITUTED ON 6/30/2014. THE DCP IS A 457(F) NONQUALIFIED SUPPLEMENTAL RETIREMENT PLAN, PROVIDING ANNUAL CONTRIBUTIONS TO CERTAIN EXECUTIVES AT A PERCENTAGE OF THEIR BASE SALARY IN EFFECT ON JUNE 30 OF THE PLAN YEAR. THE SUPPLEMENTAL COMPENSATION SERVES TO ENCOURAGE CONTINUED EMPLOYMENT WITH ARKANSAS CHILDREN'S AND ITS AFFILIATES. THE PLAN PROVIDES THAT DEFERRED AMOUNTS ARE PAID AS SOON AS ADMINISTRATIVELY POSSIBLE AFTER BEING VESTED. IT IS INTENDED THAT SUCH PAYMENTS QUALIFY FOR THE "SHORT-TERM DEFERRAL" EXEMPTION FROM IRC SECTION 409A, AND FOR TAX DEFERRAL UNDER IRC SECTION 457(F). PER THE PLAN DOCUMENT, EACH DCP CONTRIBUTION FOR A PLAN YEAR AND ITS ASSOCIATED EARNINGS VEST AS FOLLOWS, ON THE EARLIER OF: - (SUBACCOUNT); THE FIRST DAY OF THE PLAN YEAR FOLLOWING THREE (3) CONTINUOUS PLAN YEARS OF EMPLOYMENT BY THE PARTICIPANT WITH ARKANSAS CHILDREN'S OR AFFILIATE, WHICH BEGINS ON THE FIRST DAY OF THE PLAN YEAR FOR WHICH THE CONTRIBUTION IS CREDITED. - (PRIMARY ACCOUNT, INCLUDING SUBACCOUNTS) - ATTAINMENT OF AGE 65 AND AT LEAST (THREE) 3 YEARS OF SERVICE AS A DCP PARTICIPANT - (PRIMARY ACCOUNT, INCLUDING SUBACCOUNTS) - DEATH OR PERMANENT DISABILITY - (PRIMARY ACCOUNT, INCLUDING SUBACCOUNTS) - INVOLUNTARY TERMINATION (OTHER THAN FOR CAUSE) - (PRIMARY ACCOUNT, INCLUDING SUBACCOUNTS) - PLAN TERMINATION FOR TAX YEAR 2022 (FISCAL YEAR 2023), THE FOLLOWING ACF REPORTABLE EMPLOYEES WERE ELIGIBLE AND PARTICIPATING IN THE DEFERRED COMPENSATION PLAN. THESE EMPLOYEES RECEIVED DISTRIBUTIONS PER THE PLAN DOCUMENT. SUCH AMOUNTS ARE NOTED BELOW. - MARCELLA DODERER: AC/ACH/ACNW PRESIDENT/CEO - $211,458 - FRED SCARBOROUGH: AC EVP/CCO/CDO - $52,105 PER THE PLAN DOCUMENT, UPON BECOMING VESTED IN A PLAN YEAR SUBACCOUNT AND AS SOON AS ADMINISTRATIVELY PRACTICABLE AFTER SUCH VESTING DATE, BUT NO LATER THAN THE END OF THE CALENDAR YEAR IN WHICH SUCH VESTING DATE OCCURRED, INDIVIDUAL PARTICIPANTS WILL BE PAID A LUMP SUM PAYMENT EQUAL TO THE PLAN YEAR SUBACCOUNT BALANCE AS OF THE JUNE 30 IMMEDIATELY PRECEDING SUCH VESTING DATE.
FORM 990, SCHEDULE J, PART I, LINES 5-7
THE INCENTIVE PLANS FOR ALL ENTITIES CHANGED WITH THE 2013 TAX RETURNS, AND THERE ARE SPECIFIC RULES AND CALCULATIONS FOR BONUSES. NONE ARE CONTINGENT ON REVENUES OR NET EARNINGS OF THE ORGANIZATIONS (ANY), AND SINCE THEY ARE CALCULATED BASED ON A SPECIFIC FORMULA, THEY ARE NOT "NON-FIXED". THE QUESTIONS 5, 6, AND 7 IN PART I TO SCHEDULE J ARE ALL CORRECTLY ANSWERED "NO".

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2022
Filed
6 May 2024
IRS schema version
2022v5.0
Source object
202411279349301646

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