Form 990 keturn of Organization Exempt From Income Tax

OMB No 1545-0047 001

Under section 501(e), 527, or 4947(a)(i) of the Internal Revenue Code (except black lung benefit trust or private foundation) a ._ OeportmeM m the Tr~ury ,r ~~e Of imema ar.~n~ semce ganizalron � gay have to use a copy of 1ms return io satisfy same reporting requirements

A For the 200 calendar year, or tax year beginning July 1 , 2001, and ending June 30 , 2002

B Check d applicable Plene^ C Name of organization D Employer Identification number °'° IRS Address Change IM n Easter Seals Arkansas 71 0123680

Name change ~ Number end street (or P O box i! mail a not ddnaed to street addrcu) RoanJwite E Telephone number

El Innial rum a^ 3920 Woodland Heights Road (501) 227-3600

Final return �m~uo- City or town . state or country, and ZIP + 4 F AccyuMYp �,itu3 0 Cash [K Pcwal

Amended return t$..' Little Rock, AR 72272 El Other (spanN) 11~

Applsauon pending 0 bon 501(c)(3) organizations end 4947(e)(7) nonexempt charitable H and I are not applicable to section 527 o i2nizaGOns treats must etch a completed Schedule A (Form 990 or 990-EZ) His) IS this a group return for affiliates? LJ Yes XNo

G Web site " H(b) If 'Yes,* enter number of affiliates P. H(c) Are all affiliates included 0 Yes El No

J Organization type check only one) " OX 501(c 3 ) A insert no El 4947 aX1) or [1527 (If 'No,' attach a list See instructions)

K Check here 11~ 0 A the argarvranon's gross mcapts we normally not more than $25000 The H(d) Is this a separate return filed b/ 0n organization need not Ne a retain with the has, but it the organization received e Form sso Package organization mvered by a group ndrtg7 El Yes 0 No ~ ti- -i n .n. ._~.~ rim =_..= e=R. _. .._... _ _ .__ d~y~~

M Check " OX 1' if the organization is not required L Gross recepis Add lines 6b, Bb, 9b, and 10b to line 12 " to attach Sch B (Form 990, 990-EZ, or 99bPF)

Revenue Expenses, and Changes in Net Assets or Fund Balances See Spa cific Instructions on page 16

1 Contributions, gifts, grants, and similar amounts received a Direct public support 1a 647 , 117 b Indirect public support c Government contributions (grants) 1c 2,972 ,170

d Total (add lines 1a through 1c) (cash $ 3,619,287 noncash $ ~ Id 3 ,619 ,287 2 Program service revenue including government fees and contracts (from Part VII, line 93) Z 9 ,703 ,175

3 Membership dues and assessments 4 Interest on savings and temporary cash investments 4 19 ,986

5 Dividends and interest from securities 5

6a Gross rents 6a 12'7 544

b Less rental expenses 6b c Net rental income or (loss) (subtract line 6b from line 6a) 6c 127 ,544

0 7 Other investment income (describe " ) 7 W Securities (B/ Other

o Be Gross amount from sales of assets other than inventory Ba 0

b Less cost or other basis and sales expenses 8b 2, 124

c Gain or (loss) (attach schedule) SO' 2 0 8c 2 124

d Net gain or gloss) (combine line Bc, columns (A) and (B)) 8d (2 . 1 24

9 Special events and activities (attach schedule) $cli 3 a Gross revenue (not including $ of

on line t a) 9a 275859 9b 112,705 ense other than fundraising expense

C N81 income or o m special events (subtract line 9b from line 9a) 9c 163, 154 0a OaF(~yasSSlles,pi, .yiv ry, less returns and allowances

t10b b FM ):r

6W4~3 s%1 S Id c Gross rofd o t~ sales of inventory (attach schedule) (subtract line 10b from line t0a) tOc 0

11 O n- ~om rt VII, line 103) 17 0 td, 2, 3, 4, 5, 6c, 7, 8d, 9c, 10c, and 11) 12 13 , 631 ,022

q 13 Program services (from line 44, column (B)) 13 12,165,674 74 Management and general (from line 44, column (C)) 14 1 ,516,570

g 75 Fundraising (from line 44, column (D)) 15 475 162 L5 16 Payments to affiliates (attach schedule) 16

17 Total expenses (add lines 16 and 44, column (A)) 17 14,157,406 18 Excess or (deficit) for the year (subtract line 17 from line 12) 18 (526,384) m

Q 19 Net assets or fund balances at beginning of year (from line 73, column (A))19 5,427,751 m 20 Other changes in net assets or fund balances (attach explanation) Ula LOSS

~ ~ (1 ,083)

= 21 Net assets or fund balances at end of ear combine lines 18, 19, and 20) 21 4,900,284 For Paperwork Reduction Act Notice, see the separate instructions MGA Form 990 (2[101)

VV

Form 990 (2001) Page Z

EEW Statement O} I AA organizations meat complete column (A) Columns (B), (C), and (D) am required for section 501(cn and (4) organizations Functional Expenses and section 49E7(a)(1) nonexempt charitable trusts but optional for others (See Specific Instructions on page 21 )

Do not include amounts reported on line , (e) Program (q r~a~aqemem 66, 86, 9b, 70b, or 76 0/ Pert l .N Total s~~ I ~ 9~" I ~~~ Funarasng

22 Grants and allocations (attach schedule)'l " (cash $ 24,303 noncash Z 22

23 23 Specific assistance to individuals (attach schedule J(', '1

24 Benefits paid to or for members (attach schedule) 24

25 Compensation of officers, directors, etc 25

28 Other salaries and wages 26

27 Pension plan contributions 27

28 Other employee benefits 28

29 Payroll taxes 29

30 Professional fundraising fees 30

31 Accounting fees "_N°~cssIOna,l fi)'5 31

32 Legal fees 32

33 Supplies 33 w ivicyiweie 35 Postage and shipping 35

36 Occupancy 36

37 Equipment rental and maintenance 37 38 Printing and publications 38 39 Travel 39

40 Conferences, conventions, and meetings 40

41 Interest 5CA1 41

42 Depreciation, depletion, etc (attach schedule) 42

43 Other expenses (itemize) a insurance . . . . . 4&, y Dues&subscnpnoos ,_ _ _,__ _ 431

Marketing andmiscellaneous__ 43( d SubreclVentcontract 43( e Staff development -_ - --- 431

44 Total functional expenses (add lines 22 thmugh 43) Organizations comcle6na columns (BENZ. cam these totals to 6na 13-15 44

551

a Residential Services- Rehabilitative care for developmentally and physically challenged children . Serves provided to 56 children.

(Grants and allocations $ b Outpatient Therapy- Physical,-Occupational and Speech Therapy services provided to developmentally

delayed and physically challenged children Services provided_to 218 children m Outpatient Therapy and --

Infant Monitoring_ (Grants and allocations $

Outreach - Evaluation and consultation services for orthopedically disabled school children throughout the --state of Arkansas Services provided to 283 children

and allocations

d Preschool- Integrated preschool and therapy for developmentally and physically challenged children Daily preschool prognmmmg, therapy and special computer tnmlng arepart of the core programming Servica pro~_adedto119thddren

(Grants and allocations $ e Other program services (a1 1 Total of Program Service

and allocations line 44, column

r-«m 990 120011

Joint Costs. Check " 0 rf you are following SOP 90-2 Are any joint costs from a combined educational campaign and fundraising solicitation reported m (B) Program services? " 0 Yes ONo If 'Yes,* enter (i) the aggregate amount of these point costs $-, (u) the amount allocated to Program services $ , (iii) the amount allocated to Management and general $ , and (iv) the amount allocated to Fundraising 8

cb.~ .........~ ..! o........... c.....:.... w.... .......1 :..I....eM.. /c .... c......d. .. Inn"n ..h ....c ran ---- 7n

What is the organization's primary exempt purpose? " Care and assistance to disabled people Program Service

All organizations must describe their exempt achievements in a clear and concise manner State the number Expenses

purpose (Ne7mrtG for SO7~c1(3, and of clients served, publications issued, etc Discuss achievements that are not measurable (Section 501(c)(3) and (4) Iq oqs, and 4w7p)~i~ organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others ) I mists . but

nen optimal fff

51a Other notes and loans receivable (attach m schedule) 51a

i FA Icaa niiuwnuoe iur a0U0I7Ul BCCOUnS 0 b1C Q y 'v

52 Inventories for sale or use 52 53 Prepaid expenses and deferred charges 36,166 53 106 493 54 Investments-securities (attach schedule) g4,~ U " D Cost 0 FMV 328.293 54 334 548 SSa Investments-land, buildings, and

equipment basis SSa 28,000

b Less accumulated depreciation (attach schedule) 55b 28,000 55c 28,000

56 Investments-other (attach schedule) - 56 57a Land, buildings, and equipment basis 57a 14J08.227

b Less accumulated depreciation (attach schedule) .sc13 5 57b 3654,115 11,336167 57c 11,054,112

SB Other assets (describe " ) 58

59 Total assets (add lines 45 through 58) (must equal line 74) 14,278,847 59 13,503,537 60 Accounts payable and accrued expenses L578.847 60 1.326-345 67 Grants payable 61 -62 Deferred revenue 62

m 63 Loans from officers, directors, trustees, and key employees (attach 63 schedule)

m 84a Tax-exempt bond liabilities (attach schedule) b Mortgages and other notes payable (attach schedule) ~C,lil ~ 7,069 ,814 64b 7.043.017

65 Other liabilities (describe " Due to Easter Seals AR Foundation ~ 202 ,435 65 237,891

66 Total liabili4es (add lines 60 through 65) 8 . 851 .096 68 8 ,603 ,253 Organizations that follow SFAS 177, check here " 191 and complete lines

67 through 69 and lines 73 and 74 0 67 Unrestricted 5,320 ,317 67 4 ,900,294

68 Temporarily restricted 07 ,434 68

m 69 Permanently restricted 69 °c Organizations that do not follow SFAS 117, check here " 0 and LL complete lines 70 through 74 0 70 Capital stock, trust principal, or current tends 70 m 77 Paid-in or capital surplus, or land, building, and equipment fund 71

72 y 72 Retained earnings, endowment, accumulated income, or other funds 73 Total net assets or fund balances (add lines 67 through 69 OR lines

70 through 72, column (A) must equal line 19, column (B) must equal line 21) 5,427,751 73 4,900,284

1 74 Total liabilities and net assets / fund balances (add lines 66 and 73) ~ 14,278,847 74 1 3,507,537 Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a

particular organization How the public perceives an organization in such cases may be determined by the information presented on it return Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments

Fpm 990 (2007) Page 3

Balance Sheets (See Specific Instructions on page 24 )

Note: Where required, attached schedules end amounts within the description (A) (B) column should be for end-of-year amounts only Beginning of year End of year

45 Cash--non-interest-bearing 173 ,580 45 162 470

46 Savings and temporary cash investments 256 ,664 46 335,651

47a Accounts receivable b Less allowance for doubtful accounts

48a Pledges receivable atsa v!o15 b Less allowance for doubtful accounts

49 Grants receivable 50 Recervables from officers, directors, trustees, and key employees

(attach schedule)

Page 4 Farm 990

Reconciliation of Revenue per Audited Financial Statements with Revenue per Return (See Specific Instructions, page 26 )

Reconciliation of Expenses per Audited Financial Statements with Expenses per Return

a Total expenses and losses per audited financial statements

b Amounts included on line a but not on line 17, Form 990

(1) Donated services and use of facilities S

(2) Prior year adjustments reported on line 20, Farm 990 $

(3) Lasses reported on line 20, Form 990 a

(4) Other (specify) Special events

$ 112,705

Add amounts on lines (7) through (4/" c Line a minus line b d Amounts included on line 17,

Form 990 but not on line a:

(1) Investment expenses not included on line 6b, Form 990

(2) Other (specify)

c Line a minus line b d Amounts included on line 12,

Form 990 but not on line a:

(1) Investment expenses not included on line 6b, Form 990 $

(2) Other (specify) SK Sch 8

$ (111.622) //%/%//%%///// Add amounts on lines (1) and (2) " d X11 622 Add amounts on lines (1) and (2) " d 0

e Total revenue per line 12, Form 990 a Total expenses per line 17, Form 990 (line c lus line d e 17,631,022 (line c plus line d " e 14,157,406

List of Officers, Directors, Trustees, and Key Employees (List each one even if not compensated, see Specific Instructions on page 26 )

40 VP Program Services 375 Director of Delta Prod

375 Assist . VP Finance &

Admio 40 Director of Nursing

37.5 VP Development

375 Compliance Officer

375

Sara Zeno Little Rock, AR Lee Cdlespie Little Rock, AR Gary Coven Little Rack, AR Jamie Mercer Little Rock, AR Kathryn Roberts Little Rock, AR See Schedule 1 - Non-compensated Board of Directors

Fmri 990 (2001)

a Total revenue, gains, and other support per audited financial statements

b Amounts included on line a but not on line 12, Form 990

(1) Net unrealized gains on investments

(2) Donated services and use of facilities $

(3) Recoveries of poor year grants

(4) Other (specify)

Add amounts on lines (1) through (4)

//U Name and address

Sharon Moone-Jochums Little Rock, AR Stephanie Smith Little Rock, AR Bill Schutz Little Rock, AR Linda Rogers

(B) Title end average hours pa (C) Compensation P) LonbWem3 a (E/ Expense week devoted to portion (� ~t paN, oMer enpyes beefG plw 0 accwnt end other

-0-) Mined allowances

CEO 40 1 102,788 I 25,000 VP Finance &Admiu

75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your organization and all related organizations, of which more than $10,000 was provided by the related organizations " [:)Yes NINo If "Yes," attach schedule-see Specific Instructions on page 27

page 5

88 At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-37 If "Yes," complete Part IX

89a 501(c)(3) organizations Enter Amount of tax imposed on the organization during the year under section 4911 " 0 , section 4912 . 0 , section 4955 . 0

b 501(c)(3) and 507(c)(4) orgs Did the organization engage in any section 4958 excess benefit transaction during the year or did d become aware of an excess benefit transaction from a prior year? If "Yes," attach a statement explaining each transaction 89b X

c Enter Amount of tax imposed on the organization managers or disqualrfied persons during the year under sections 4912, 4955, and 4958

d Enter Amount of tax on line 89c, above, reimbursed by the organization " 0 90a List the states with which a copy of this return is filed " Arkansas

b Number of employees employed in the pay period that includes March 12, 2001 (See instructions ) I90b I 91 The books are in care of " Easter Seals Arkansas Telephone no " (501) 227-3600_

-- Located at " 3920 Woodland Heights Road, Little Rock, AR __ _____ Zip + q 1 72212

92 Section 4947(a)(7) nonexempt charitable mists )ding Form 990 in lieu of Form 1041-Check here and enter the amount of tax-exempt interest received or accrued during the tax year ll~ I 92 I

F«m 990 (2001)

Farm 990 (2001)

76 Did the organization engage in any activity not previously reported to the IRS? H 'Yes,' attach a detailed description of each activity 77 Wee any changes made .n the organizing or y^cvern~ng documents bpi n0t reported 'to the IRS?

If `Yes,' attach a conformed copy of the changes 78a Did the organization have unrelated business gross income of $7,000 or more during the year covered by this return? b If "Yes," has it filed a tax return on Form 990-T for this year?

79 Was there a liquidation, dissolution, termination, or substantial contraction during the yeast If 'Yes," attach a statement 80a Is the organization related (other than by association with a statewide or nationwide organization) through common

membership, governing bodies, trustees, officers, etc , to any other exempt or nonexempt organization? b If "Yes," enter the name of the organization " Easter Seals Arkansas Foundation and

Armistead Apartments, Inc . _ . and check whether rt is X exempt OR D nonexempt 81a Enter direct or indirect political expenditures See line 81 instructions 181a I b Did the organization file Form 1120-POL for this year?

82a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than fair rental value?

b If "Yes," you may indicate the value of these items here Do not include this amount as revenue in Part I or as an expense in Part II (See instructions in Part III ) 1 82b I

83a Did the organization comply with the public inspection requirements for returns and exemption applications? b Did the organization comply with the disclosure requirements relating to quid pro quo contributions?

84a Did the organization solicit any contributions or gifts that were not tax deductible? b If "Yes," did the organization include with every solicitation an express statement that such contributions

or gifts were not tax deductible) 85 507(c)(4), (5), or (6) organizations a Were substantially all dues nondeductible by members? b Did the organization make only in-house lobbying expenditures of $2,000 or less?

If "Yes" was answered to ether 95a or BSb, do not complete 85c through BSh below unless the organization received a waiver for proxy tax owed for the prior year

c Dues, assessments, and similar amounts from members d Section 162(e) lobbying and portico) expenditures e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices f Taxable amount of lobbying and political expenditures (line 85d less 85e) 185f I g Does the organization elect to pay the section 6033(e) tax on the amount on line 85f? h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line BSf to its

reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax yeah

86 501(c)(7) orgs Enter a Initiation fees and capital contributions included on line 12 b Gross receipts, included on line 12, for public use of club facilities

87 501(c)(72) ergs Enter a Gross income from members or shareholders b Gross income from other sources (Do not net amounts due or paid to other

sources against amounts due or received from them )

Note, Enter gross amounts unless otherwise unnamed business income

indicated (A) (B) 93 Program service revenue Business code Amount e Client fees and junsumucc billings

b c d e f Medicare/Medicaid payments g Fees and contracts from government agencies

94 Membership dues and assessments 95 Interest on savings and temporary cash investments 96 Dividends and interest from securities 97 Net rental income or (loss) from real estate a debt-financed property b not debt-financed property

11A N?f rnn~l . n__~ _ . . ..,. . .~ . . . . y ..~o~ dvw Pciiuuai yIuyCfly 99 Other investment income 100 Gain or (loss) from sales of duets other than inventory 101 Net income or (loss) from special events 102 Gross profit or (loss) from sales of inventory 103 Other revenue a

b c d e

104 Subtotal (add columns (B), (D), and (E)) 105 Total (add line 104, columns (B), (D), and (E)) Note: Line 705 plus line id. Part l . should equal the amount on line 12 . Part I

0 10,011,735

Relationship of Activities to the Accomplishment of Exempt Purposes See Specific Instructions on page 32 Line No Explan how each ac4Hry for which income is reported in column (E) of Part VII contributed importantly to the accomplishment

of the organization's exempt purposes (other than by providing lands for such purposes) 93a&f Fees received for services provided to meet the needs of developmentally disabled

101 I Income received from events held to vise for the tax

and Disregarded Entities ( Set (c) ge of Nature of activities income

on (a) Did the organization, during the year, receive any funds, directly or indirectly, (b) Did the organization, during the year, pay premiums, directly Note : If "Yes' to (b), file Form 8870 and Form 4720 (see insWc

Under penalties of perjury, I declare that I have examined this mum. incl and belief, it is true, correct end complete Declaration of preparr (oth

Please Sign

SgriaWr 'of ffica Here V ID A-.tM, 111

Typo or m name end vile '

Paid PrePerers /~J ~ signature' ~!1�~vY,1~~AM~ tPA

Prepafe$ Firm

's name (or- yours " `~homas & Tho as, CPAs 201 I X58 Only d set. tmployed)

address . and ZIF 4 4 1 Ste 500 Little Rock, AR

F«�, sso pool) s

Excluded by section 512, 513, or 514 Related or

(C) D) exempt fmnction :xclusion code Amount , � o

14 I 1

16 I 1

18

Instructions on

SCHEDULE A~ ~ Organization Exempt Under Section 501(c)(3) OMB No 1595-OD67

(Form 990 or 990-Ell (Except Private Foundation) and Section 5011s1, 501(0 . 501IW, 501(n), or section 4947(a)(1) Nonexempt Charitable Trod n '

Supplementary Information-(See separate instructions.) oas.nmem a uro T~~h ire .-zl rtzvru swwre " MUST be completed by we above orgaruratioro and attached to their Form 990 or 990-E2 Nam o1 the organization Em pbyer Identification nuMar

Easter Seals Arkansas I 71' 0123680 !~ compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees

(See page 1 of the instructions. List each one If there are none, enter "None"ployee pa fib) TNe end average hours I (d) Contributions to ~ (e) Expanse

(a Name and address of each em id more than $50,000 per week devoted to posrum (c) compensation ~em~laya EeTefil P~ns^, arcwntYand 011,

Lmda Dnggs Occupational Therapist

Little Rock, AR 52,635 Total number of other employees paid over $50,000 W Compensation of the Five Highest Paid Independent Contractors for Professional Services

(See page 2 of the instructions List each one (whether individuals or firms) If there are none, enter "None "J

(e) Name and address of each indeperMeM contractor paid more than $50,000 (b) Type of service (c) compensation

Liability Insurance Provider

Sera Ice Professionals

Total number of others receiving over $50,000 for professional services 11

For Paperwork Reduction Act Notice, sea the Instructions for Form 990 and Forth 990-Q MGA SchedWa A (Form 990 or 990-E4 2DO1

Virginia Summons Occupational Therapist

Little Rock, AR 53,751

Suzanne Baker Occupational Therapist

Little Rock, AR 53,552

Jennifer Thomas Occupational Therapist

Little Rock, AR 51 ,938

Margo Cranford Occupational Therapist

51

Laidlaw, Inc

Helping Hand Children's

CNA Insurance

Qualchoice of Arkansas

I Housekeeping & Janitorial

Therapy services

__ I Health Insurance Provider

Housekeeping & Jaoitonal

Schedule A (F~ 990 or 990-EZ) 2001

MIM Statements About Activities (See page 2 of the instructions.) No

3 Does the organization make grants for scholarships, fellowships, student loans, etc ? (See Note below 4 Do you have a section 403(b) annuity plan for your employees?

Note: Attach a statement to explain how the organization determines that indindvals or organizations receiving grants or loans from it m furtherance of it chantable oroarams "auahN' to receive pavmenis .

IMM Reason for Non-Private Foundation Status (See pages 3 through 6 of the instructions .)

The organization is not a private foundation because it is (Please check only ONE applicable box 5 El A church, convention of churches, or association of churches Section 170(b)(1)(/u() 8 El A school Section 170(b)(1)(A)(i) (Also complete Part V ) 7 El A hospital or a cooperative hospital service organization Section 170(b)(1)(A)(u) B 0 A Federal, state, or local government or governmental unit Section 170(b)(1)(A)(v) 9 0 A medical research organization operated in conjunction with a hospital Section 170(b)(1)(A)(ni) Enter the hospital's name, city,

and state 10 ~ M organization operated for the benefit of a college or university owned or operated by e governmental unit Section 170(b)(1)(A)(v)

(Also complete the Support Schedule in Part IV-A) 11a ~ M organization that normally receives a substantial part of its support from a governmental unit or from the general public

Section 170(b)(1)(A)(v) (Also complete the Support Schedule in Part IV-A ) 71b El A community mist Section 170(b)(1)(A)(vi) (Also complete the Support Schedule in Part IV-A ) 12 El M organization that normally receives (1) more than 33'h°h of its support from contributions, membership fees, and gross

receipts from activities related to its charitable, etc , functions-subject to certain exceptions, and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income Qess section 511 tax) from businesses acquired by the organization attar June 30, 1975 See section 509(a)(2) (Also complete the Support Schedule in Part IV-A )

13 D M organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in (1) lines 5 through 12 above, or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2) (See section 509(a)(3)

i of the instructions ; Provide we following information about t (b) Line number

from above (a) Name(s) of supported organization(s)

14 E] M organization organized and operated to test for public safety Section 509(a)(4) (See page 6 of the instructions ) Schedule A (Forth 990 or 990-EZ) 2001

1 Dunrg the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? If "Yes," enter the total expenses paid or incurred m connection with the lobbying activities No S (Must equal amounts on rim 38, Part VI-A, or line i of Part VI-B ) Organizations that made an election under section 501(h) by filing Forth 5768 must complete Part VI-A Other organizations checking "Yes," must complete Pert VI-B AND attach a statement giving a detailed description of the lobbing activities

2 During the year, has the organization, either directly or indirectly, engaged in any of the following acts with any substantial contributors, trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any such person is affiliated as en officer, director, trustee, majority owner, or principal beneficiary? (II the answer to any question a "Yes,' attach a detailed statement explaining the transactions)

a Sale, exchange, or leasing of property?

b Lending of money or other extension of credit?

c Fumishmg of goods, services, or facilities?

d Payment of compensation (or payment or reimbursement of expanses if more than $1,000)7

e Transfer of any part of its income or assets?

28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 1997 through 2000, prepare a list for your records to show, for each year, the name of the contributor, the date end amount of the grant, and a brief description of the nature of the grant Do not file this list with your retain . Do not include these grants in line 15

Schedule A (Form 99D or 99o-EZ) 4DD7

Schedule A (Farm 990 a 99D-E2)2001 Page .3

Support Schedule (Complete only if you checked e box on line 10, 11, or 12 ) Use rash method of accounting. Note: You may use the worksheet in the instructions /or converting from the accrual to the cash method o/ accounting Calendar year (or fiscal year beginning in) " (a) 2000 (b) 1999 (c) 19?8 (d) 1997 (a) Total 15 Grits, grants, and contributions received (Do

not Include unusual grants Sea line 28 ) 3 , 192 , 173 2 ,291 ,988 2,087,814 2 ,224 ,898 9 ,796,873 16 Membership fees received p 77 Gross receipts from admissions, merchandise

sold or services performed, or furnishing of fatalities in any activity that is related to the organization's charitable, etc , purpose 10 ,024 , 221 8,221 ,418 6,431 , 134 5 ,416 ,097 30 ,092 ,870

18 Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income Qess section 511 taxes) from businesses acquired by the organization after June 30, 1975 44 ,756 67.405 105,505 10-1 10-0-0- 318,666

79 Net income from unrelated business activities not included in line 18 p

20 Tax revenues retied for the organization's '° "G c,u~o . Now w n ur eapenoeo on

its behalf

21 The value of services or facilities famished to the organization by a governmental unit without charge Do not include the value of services or facilities generally famished to the ouhlic without chorea .. . , ,.

22 Other income Attach a schedule Do not

23 Total of lines 15 through 22 13 261 150 10 719 439 8 65J 953 7 - F 24 Line 23 minus line 17 3.236.929 2,498.021 2.222,819 2,4 25 Enter 1% of line 23 132,612 107.194 86,540 26 Organizations described on lines 10 or 11 : a Enter 2% of amount in column (e), line 24

b Prepare a list for your records to show the name of and amount contributed by each person (other than a governmental unit or publicly supported organization) whose total gifts for 1997 through 2000 exceeded the amount shown in line 26a Do not file this list with your retain. Enter the total of all these excess amounts

c Total support for section 509(a)(1) test Enter line 24, column (e) d Add Amounts from column (e) for lines 18 318,666 19 0

22 270,739 26b e Public support (line 26c minus line 26d total) 1 Public support percentage (line 26e (numerator) divided by line 26c (denominator))

27 Organizations described on line 72 a For amounts included in lines 15, 16, end 17 that were received from a "disqualified person," prepare a list for your records to show the name of, and total amounts received in each year horn, each "disqualified person " Do not file this list with your retain . Enter the sum of such amounts for each year

(2000) (1999) (1998) (1997) b For any amount included in line 17 that was received from each person (other than 'disqualified persons"), prepare a list for your records to

show the name of, and amount received for each year, that was more than the larger of (1) the amount on line 25 (or the year or (2) $5,000 (Include in the list organizations described in lines 5 through 11, as well as individuals ) Do not file this list with your retain After computing the difference between the amount received and the larger amount described m (1) or (2), enter the sum of these differences (the excess amounts) for each year (2000) (1999) (1998) _ (199

e Add Amounts from column (e) for lines 15 16 17 20 21 11

d Add one 27a total and line 276 total e Public support (line 27c total minus line 27d total) 1 Total support for section 509(a)(2) test Enter amount horn line 23, column (e) " I 27f I g Public support percentage (line 27e (numerator) divided by line 27i (denominator)) h Investment income percentage pine 18, column (e) (numerator) divided by line 27f (denominator)

c Employment of faculty or administrative staff?

33d

35 Does we organization certify that it has complied with the applicable requirements of sections 4 01 through 4 OS of Rev Pros 75-50, 1975-2 C B 587, covering reset nondiscrimination? If "No," attach an explanation

Schedule A (Form 990 or

Srlieduie A (Farm 990 or 99o-FZ) QOp1 Page 4 Private School Questionnaire (See page 7 of the instructions ) (To be completed ONLY by schools that checked the box on line 6 in Part IV)

29 Does the organization have a rac-Jly nondiscnm-natory poi,cy toward students by statement in its charter, bylaws, Yes No

other governing instrument, or in a resolution of its governing body?

30 Does the organization Include a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, programs, end scholarships?

31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please describe. if "NO," please explain Of you need more space, attach a separate statement )

- -- ---- -- ----- -- --- - ----- - -- --- -

-- ---- - -- - --- -- - ---- -

M220/a, 32 Does the organization maintain the following

a Records indicating the regal composition of the student body, faculty, and administrative staff? o Necords documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory

basis? e Copies of ell catalogues, brochures, announcements, and other written communications to the public dealing

with student admissions, programs, end scholarships 32c

d Copies of all material used by the organization or on its behalf to solicit contributions? 32d

If you answered "No" to any of the above, please explain Of you need more space, attach a separate statement -- - ---- - ----- - - ---

------- -------- --- --- - -- -- ----33 Does the organization discriminate by race in any way with respect to

a Students' rights or privileges?

b Admissions policies?

d Scholarships or other financial assistance?

e Educational policies?

1 Use of facilities?

g Athletic programs?

h Other extracurricular activities?

If you answered "Yes" to any of the above, please explain (If you need more space, attach a separate statement

34a Does the organization receive any financial aid or assistance from a governmental agency?

b Has the organization's right to such aid ever been revoked or suspended? If you answered "Yes" to either 34a or b, please explain using an attached statement

Lobbying Expenditures During 4-Year Averaging Period

(b) I kl I (C1 I let 2000 1999 1998 Total

48 Grassroots nontaxable amount

49 amount (150% of line

50 Grassroots lobbying expenditures

Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI-A) (See page 12 of the

During the year, did the organization attempt to influence national, state or local legislation, including any yes No Amount attempt to influence public opinion on a legislative matter or referendum, through the use of a Volunteers b Paid staff or management (Include compensation in expenses reported on lines a through h ) c Media advertisements d Mailings to members, legislators, or the public e Publications, or published or broadcast statements f Grants to other organizations for lobbying purposes g Direct contact with legislators, their staffs, government officials, or e legislative body h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means i Total lobbying expenditures (Add lines c through h .)

If "Yes" to any of the above, also attach a statement giving a detailed description of we lobbing activities Schedule A (Farm 990 or 99o-En 21301

Schedule A (Farm 990 or 99OEn"2001 page $

Lobbying Expenditures by Electing Public Charities (See page 9 of the instructions ) (To be completed ONLY by an eligible organization that tiled Form 5768)

Check " a ~ A the organization belongs to an affiliated group Check " h 0 d you checked "a° and 'hmded control' provisions app;

limits on Lobbying Expenditures Affiliated group To be completed

(The term "expenditures" means amounts paid or incurred ) totals for ALL electing

36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 37 Total lobbying expenditures to influence a legislative body (direct lobbying) 37 38 Total lobbying expenditures (add lines 36 and 37) 38

39 Other exempt purpose expenditures 39 40 Total exempt purpose expenditures (add lines 38 and 39) 40

41 Lobbying nontaxable amount Enter the amount from the following table- if the amount on line 40 is- The lobbying nontaxable amount is-Not over $500,000 20% of the amount on line 40 Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000 Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000 ever Sii,ouv,uuu $7,000,000 ,,,,,,

02 Grassroots nontaxable amount (enter 25% of line 41) 43 Subtract line 42 from line 38 Enter -0- d line 42 is more than line 36 43 44 Subtract line 47 from line 38 Enter -0- d line 41 is more than line 38 44

Caution- If there is an amount on either kne 43 or hne 44, you must file Form 4720

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete ail of the five columns below

See the instructions for lines 45 through 50 on page 11 of the instructions )

Calendar year (or (a) fiscal year beginning m) " I 2001

45 Lobbing nontaxable amount

46 Lobbying ceiling amount (1504'0 of line 45(e))

47 Total

0i Sales or exchanges of assets with a nonchanta6le exempt organization b 0i K

(ii) Purchases of assets from a nonchantable exempt organization b(n) X

(i) Rental of facilities, equipment, or other assets b m X

('M Reimbursement arrangements b n X

(v) Loans or loan guarantees b(v) X

(vii Performance of services or membership or fundraising solicitations b i X

Sharing a facilities, equipment, mailing lists, other assets, or paid employees If the answer to any of the above is 'Yes,' complete the following schedule Column (b) should always show the fair market value of the goods, other assets, or services given by the reporting organization If the organization received less than fair market value m any transaction or sharing arrangement, show in column (d) the value of thw mwi~ .,±n-. .... t- . = " o�

52a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations described in section 501(c) of the Code (other than section 501(c)(3)) or in section 5277 " 0 Vas N No

Schedule A (Farm 990 a 990-EZ) "2001 Page

Information Regarding Transfers To and Transactions and Relationships With Noneharitable Exempt Organizations (See page 12 of the instructions)

51 Did the reporting organization directly or indirectly engage in arty of the following with any other organization described n section 507 (c) m the Code (other than section 501(c)(3) organizations) or m section 527, relating to political organizations? Transfers from the reporting organization to e nonchantable exempt organization of Yes No

51a i X G) Cash

[ii) Other assets a u X

Other transactions

If you are filing for an Automatic 3-Morrth Extension, complete only Part I and check this box II you are filing for an Additional (not automatic) 3-Month Extension, complete only Part II (on page 2 of this form) .

Note Do not complete Part 0 unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.

Automatic 3-Month Extension of Time - Only submit original (no copies needed) Note Form 990.Trnrpora6ons requesting an automatic 6-month extension -check this box and complete Part 1 only All other corporations (including Form 990-C filers) must use Form 7004 to request an extension of time to file income tax returns Partnerships, REMICs and trusts must use Form 8736 to request an extension of time to file Form 1065, 1066, or 1041 Tvoe Or Name of Exempt Organization Employer IdanWiwtlon number

print Easter Seals Arkansas

File try the due Number, street, and room a suite no If a P 0 box, see instructions date rorriinp 3920 Woodland Heights Road your rewm Sea City, town or post office, stale, and ZIP code For a foreign address, see IfISINLUNI9

Little Rock, AR 72212

GrocR type of return to be tiled (tae a se crate application for each return) X Form 990 Form 990-T (corporation)

Form 990-BL I I Form 990-T(sec 401(a) a 40B(a) trust) Farm 990.EZ e Form 990-T (trust other than above) Form 990.PF Form 1041-A

71-

Form 4720 I I Form 5227

Form 6069 e Form 8870

3a If this application is for Forth 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax less any nonrefundable credits See instructions $

b If this application is for Forth 99o-PF or 990-T, enter any refundable credits and estimated tax payments made Include any prior year overpayment allowed as a credit $

e Balance Due Subtract line 3b from line 3a Include your payment with this form, or, if required, deposit with FTD coupon or, it required, by using EFTPS (Electronic Federal Tax Payment System) See instructions $

Signature and Verification . Under penalties of perjury I declare that I have examl W this loan including accompanying schedules and statements and to the base of my knowledge and belief it Is hue correct enol!b%nplete, and that I em auUOr¢adprepaie this fwm

r I la oa- Form8868 (t2-2oo0)

Date Title Ill Notice, see Instruction

IF

JSA

aosa i o00

S

Form 8868 , ~ Application for Extension of Time To File an (December 2000) Exempt Organization Return OMB No 7545-1709 Department of the Treasury Internal Revenue Sears 11~ File a separate applicaLOr, for each retum

If the organization does not have an office or place of business in the United States, check this box Ili- F1 " If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) If this is for the whole group, check this box " El If it is for part of the group, check this box " and attach a list with the names and EINs of all members the extension will cover 7 I request an automatic 3-month (6-month, for 990-T corporation) extension of time until February 15 , 2003

to file the exempt organization return for the organization named above The extension is for the organization's return for e 1111- calendar year or

tax year beginning July 1 , 2001 , and ending June 30 , 2002

2 If this tax year is far less than 12 months, check reason D Initial return 0 Final return El Change in accounting period

For

Francis L Browning Robert C Magee QuaIChoice of Arkansas, Inc Pulaski Bank & Trust !0800 Financial Center Pkwy, Ste 540 P O Box 7299 Little Rock, AR 72211 Lade Rock, AR 72217

Liseone Rockefeller The Wmrock Group, Ltd P O Box 3157 Little Rock, AR 72203

Thomas Kennedy Robert A Porter, Jr George Wdkerson Entergy Arkansas 5241 Edgewood Road Market Insights 425 West Capitol Avenue Lade Rock, AR 72201 333 Executive Court, Suite 100 Little Rock, AR 72201 Little Rock, AR 72205

H Terry Rasco Witsell, Evans & Rasco, P A 901 W 3rd Street Little Rock, AR 72201

Kenneth L Kerr ALLTEL Information Services, Ins 17300 Chenal Parkway, Suite 210 Little Rock, AR 72223

Easter Seals Arkansas EIN: N 71-0123680 Year Ended- 06/30/02

Schedule 1 Form 990 - Pan V Noncompensated Hoard of Directors

John L Bumett Michael H Means Jon T Rymer RPM Real Estate 4204 Longview Road KPMG P O Box 7300 T ittla Dnr4 D D 71711 `v1 v 5-u~ St ~ J

nWLG

" i tVW

Little Rock, AR 72217 Cincinnati, OH 45202

Rogers Cockrill John E Miller Michael C Schaufele Rogers Coclvill, Ltd P O Box 420 L Cotton Thomas & Co 1501 N Pierce, Ste 112 Melbourne, AR 72556 620 W 3rd, Suite 400 Little Rock, AR 72207 Little Rock, AR 72201

Timothy P Farrell E Wilson Moore III Franklin Shirrell Ramsey, Krug, Farrell, & Lensmg Bank of America Regions Bank P 0 Box 251510 P 0 Box 1681 P 0 Box 1471 Little Rock, AR 72225 Little Rock, AR 72203 Little Rock, AR 72203

Cathy Foraker Michael D Munson Robert Shoptaw Southwestern Bell 15657 Sugar Creek Road Blue Cross Blue Shield P O Box 8362 Garfield, AR 72732 P O Box 1489 Fayetteville, AR 72703 Lade Rock, AR 72203

Jeffrey J Gearhart A Wycliff Nisbet J D Simpson, III Kutak Rock Friday, Eldndge, and Clark Stephens Ins 425 W Capitol, Ste 1 100 400 West Capitol, Suite 2000 111 Center Street, Ste 2400 Lade Rock, AR 72201-3409 Lade Rock, AR 72201 Little Rock, AR 72201

Dr Francis R Hams Walter S Nunnelly, III Gus M Vratsmas Cardiology & Medicine Clinic Sysco Food Services Vntsmas Construction Co 5315 W 12th 5800 Frozen Road P O Box 2558 Little Rock, AR 72204 Little Rock, AR 72205 Little Rock, AR 72203

Gain (Loss)

$ - $ 2,124 $ (2,124) Total

Easter Seals Arkansas EIN 1l 71-0123680 Schedule 2 - Form 990, Part I, Line 8 Gain (loss) on sale of investments For the Year Ended 6/30/02

Date Date Description Purchased Sold

~~� ~~ - 114; Trraciirv NnrP: � ,~ _ va1IVUJ ----

Various assets various various

Sales Price Cost

- 2,124 (2,124)

Gross Direct Net Descnption Receipts Expenses Income

24 Hour Relay $ 35,105 $ 13,402 $ 21,703

Arkancan of thv VP=, 141 M~ ~.X, oiV4,Oq

Bocce Tournament 3,930 1,588 2,342

Golf Tournament 73,824 39,340 34,484

$ 275,859 $ 112,705 $ 163,154

Easter Seals Arkansas EIN Il 71-0123680 Schedule 3 - Form 990, Part I, Line 9 Special Events and Activities Year ended 6/30/02

Special equipment purchased to aid disabled individuals $ 70,182

Easter Seals Arkansas EIN A 71-0123680 Schedule 4 - Form 990, Part 11, Line 23 Specific Aid to Individuals For the Year Ended 6/30/02

Beginning A/D on Current Ending Book Description Cost A/D Disposals Depr. A/D Value

Total Fused Assets $ 14,708,227 $ 3,370,572 $ (246,179) $ 529,722 $ 3,654,115 $ 11,054,112

Easter Seals Arkansas EIN H 71-0123680 Schedule S - Form 990, Part II, Line 42 ; Part IV, Line 57 Depreciation For the Year Ended 6/30/02

Total Investments $ 334,548

Easter Seals Arkansas EIN N 71-0123680 Schedule 6 - Forth 990, Part IV, Line 54 Investments - Securities For the Year Ended 6/30/02

Description Amount

U S Treasury notes $ 254,743

Corporate bonds and stocks 1,106

Mutual funds 78,699

Original Terms/ Security Original Balance Description Maturity Purpose Rate Consideration Amount Due

Cmzens Fidelity Insurance May 1994 Monthly + interest ~.~ay 2w; 10 ucu euuii fury 7 5uw lV tied facility $ 300,000 $ 181,313

Pulaski County Facilities Oct 1997 Int only - Oct 98 5 27% Children's Rehab Bond Oct 2018 Pnnc -Oct 2018 Center 6,000,000 5,294,667

Arkansas Hospital Equip Dec 1998 annual pnn pymts 3 6596 to Children's Rehab 1,000,000 740,000 Finance Authority Dec 2008 & sirtuannual mt 455% Center equip

Mercantile Bank Sept 2003 monthly + interest 700% certain real 382,460 94,800 estate

Lucent Technologies June 2007 moodily + interest 10 16% telephone equip 141,341 82,317

Pulaski Bank and Trust Co Aug 2006 monthly + interest 7 74'1b vehicle 29,001 24,920

Integrated Therapy for certain property, Kids, Inc Aug 2004 annual pymts 600% equip , & fixtures 75,000 75,000

Regions Line of Credit on demand various 300,000 550,000

Total $8,227,802 $7,043,017

Easter Seals Arkansas EIN N 71-0123680 Schedule 7 - Form 990, Part W, Line 64 Notes Payable For the Year Ended 6/30/02

Total amounts included on 990 not on audited financial statements $(111,622)

Easter Seals Arkansas EIN # 71-0123680 Schedule 8 - Form 990, Part IV-A, Line d(2) Amounts included on 990 not on audited financial statements For the Year Ended 6/30/02

Direct expenses related to special events $(112,705) Unrealized loss 1,083

to 97 individuals 717,628 $ 4,059,937

Easter Seals Arkansas EIIV a 71-0123680 Schedule 9 - Form 990, Part III Statement of Program Service Accomplishments For the Year Ended 6/30/02

Line e . Other Program Services

Adult Residential - Residential program for adults with disabilities which provides them with the opportunity to live more independently and to continue m their training of living skills Services were provided to 11 adults $ 467,994

AuuiL 'vuLeuonai services - -vocational and habilitation training for vocationally disabled and developmentally delayed adults Services provided to 118 adults 511,061

Aflerschool and Summer Camp - 48 children attended afterschool and/or summer camp where they participated m recreation, tutoring, arts and crafts and other programming to enhance their ability to participate m various activities for children 148,173

Armistead Village - Independent living complex with 17 apartments for adults with disabilities Services provided to 17 adults 49,629

Community Services - Provides innovative alternatives to institutional care of persons of all ages with developmental disabilities Services are community based Services provided to 73 individuals 954,915

Delta Project - Evaluation and consultation services for infants and children 12 years of age and younger who are diagnosed with or at risk for developmental delays Services provided to 109 children 1,210,537

Early Head Start - Provides a comprehensive child development program including childcare, medical and dental assistance, evaluations and therapy, mental health services and family support services for children birth and 36 months and their families Services provided

Easter Seals Arkansas Schedule 10 - Form 990, Schedule A, Part IV-A, Line 22 Other Income For the Year Ended 6/30102

2000 1999 1998 1997 Total

$ 138,628 $ 29,500 $ 102,611 $ 270,739 Miscellaneous Income

Description

Armistead Apartments, Inc 3920 Woodland Heights Road Little Rock, AR 72212 $ 24,303

Easter Seals Arkansas Schedule 11 - Form 990, Part II, Line 22 Grants and Allocations For the Year Ended 6/30/02

Recipient