Sunshine Academy/First Pentecostal Church of Bryant v. Williams

liThe 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 ll-10-210(a)(4)(A) and therefore, Sunshine Academy must report wages and pay unemployment insurance on daycare employees. For its only point on appeal, Sunshiné .Academy argues the Department erroneously construed the statute. We agree, and we reverse.

In early 2013, a former employee of the daycare filed a claim for…