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SUNSHINE ACADEMY v. WILLIAMS

No. E-14-623.

462 S.W.3d 677 (2015)

2015 Ark. App. 204

SUNSHINE ACADEMY/FIRST PENTECOSTAL CHURCH OF BRYANT, Appellant v. Artee WILLIAMS, Director, Department of Workforce Services Employer Contributions Unit, Appellee.

Court of Appeals of Arkansas, DIVISION I.

Opinion Delivered April 1, 2015.

Attorney(s) appearing for the Case

Friday, Eldredge & Clark, LLP, Little Rock, by: Michael Moore and Amanda J. Fray, for appellant.

Phyllis A. Edwards, Little Rock, for appellee.

The Arkansas Department of Workforce Services (Department) found that the Sunshine Academy daycare operated by the First Pentecostal Church of Bryant (First Pentecostal) was an organization separate from the church within the meaning of Arkansas Code Annotated section 11-10-210(a)(4)(A) and therefore, Sunshine Academy must...

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