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Nonprofiteer
← OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER

Form 990 for tax year 2023

Filed by OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER.

Totals

Total revenue
$2,023,643
Total expenses
$1,580,174
Contributions and grants received
$671,692
Grants paid
$0
Program service revenue
$1,345,674
Investment income
$18
Other revenue
$6,259
Total assets, end of year
$951,739
Total liabilities, end of year
$160,088
Net assets or fund balances, end of year
$791,651
Program services expenses (Part IX)
$1,331,142
Management and general expenses
$249,032
Fundraising expenses
$0
Program service expenses (Part III)
$1,331,142

Program services were 84.2% 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.

  • 1e · Government grants (contributions)

    $670,802

  • 1f · All other contributions, gifts and grants

    $890

  • 1g · Noncash contributions included above

    $63,233

  • 2a · Program service revenue: TUITION AND FEES

    total $1,345,674 · related or exempt $1,345,674

  • 3 · Investment income

    total $18 · excluded $18

  • 11a · Other revenue: OTHER REVENUE

    total $6,259 · excluded $6,259

  • 11e · Other revenue, total

    $6,259

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $53,821 · program services $50,164 · management and general $3,657

  • 7 · Other salaries and wages

    total $902,787 · program services $828,563 · management and general $74,224

  • 9 · Other employee benefits

    total $9,467 · program services $9,036 · management and general $431

  • 10 · Payroll taxes

    total $78,095 · program services $72,788 · management and general $5,307

  • 11c · Fees: accounting

    total $21,125 · management and general $21,125

  • 11g · Fees: other

    total $78,318 · management and general $78,318

  • 12 · Advertising and promotion

    total $3,956 · management and general $3,956

  • 13 · Office expenses

    total $12,486 · management and general $12,486

  • 16 · Occupancy

    total $90,662 · program services $86,537 · management and general $4,125

  • 22 · Depreciation, depletion and amortization

    total $33,292 · program services $31,777 · management and general $1,515

  • 24a · Other expenses: FOOD

    total $130,067 · program services $130,067

  • 24b · Other expenses: CLASSROOM SUPPLIES

    total $39,198 · program services $39,198

  • 24c · Other expenses: BANK AND CREDIT CARD FE

    total $39,093 · management and general $39,093

  • 24d · Other expenses: EQUIPMENT AND MAINTENAN

    total $24,043 · program services $22,391 · management and general $1,652

  • 24e · All other expenses

    total $63,764 · program services $60,621 · management and general $3,143

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $350,801 · end of year $555,186

  • 4 · Accounts receivable

    beginning of year $654 · end of year $10,793

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,315 · end of year $1,180

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

    $371,935

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

    $100,271

  • 10c · Land, buildings and equipment, net

    beginning of year $52,829 · end of year $271,664

  • 15 · Other assets

    beginning of year $149,536 · end of year $112,916

  • 17 · Accounts payable and accrued expenses

    beginning of year $18,366 · end of year $22,256

  • 19 · Deferred revenue

    beginning of year $39,051 · end of year $24,916

  • 25 · Other liabilities

    beginning of year $149,536 · end of year $112,916

  • 27 · Net assets without donor restrictions

    beginning of year $348,182 · end of year $791,651

Mission and programs · 2023

Mission

TO HAVE LEARNING COME IN ALL FORMS THROUGH OUR MANY RICH AND DIVERSE ACTIVITIES; SOME AREAS OF CONCENTRATION INCLUDE BUT ARE NOT LIMITED TO: CIRCLE TIME, LARGE AND SMALL GROUP ACTIVITIES, SCIENCE, COOKING PROJECTS, ART AND OUTDOOR EXPLORATION. OUR GREATEST GIFT IS TO BE ABLE TO SHARE THE LOVE WE HAVE RECEIVED FROM JESUS CHRIST WITH THE CHILDREN IN OUR CARE. WE VIEW OUR ROLE HERE AT OPEN ARMS AS A SACRED TRUST GIVEN TO US BY THE FAMILIES WE SERVE. WE VALUE EACH CHILD AS A UNIQUE AND SPECIAL CHILD OF GOD FULL OF CURIOSITY, LOVE AND UNTAPPED POTENTIAL.

Activities or mission (Part I)

A LOVING, SAFE, CHRISTIAN ENVIRONMENT WHERE CHILDREN CAN LEARN, GROW, AND HAVE FUN.

  • THE ORGANIZATION OPERATES A DAYCARE CENTER BY PROVIDING CHILDCARE SERVICES TO FAMILIES WITHIN THE CHURCH'S FACILITIES. THE ORGANIZATION OFFERS AN INFANT PROGRAM, PRE-SCHOOL PROGRAM, PRE-KINDERGARTEN PROGRAM AND A BEFORE AND AFTER-SCHOOL PROGRAM BASED ON THE CHILDREN'S AGE AND PROCESS THROUGH THE PROGRAMS. THE PROGRAM CURRICULUM CONCENTRATES ON THE DEVELOPMENT OF THE CHILDREN'S SKILL IN READING, MATHEMATICS, SCIENCE, ART AND OTHER EDUCATIONAL ACTIVITIES.

    Expenses $1,331,142 · Revenue $1,345,674

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Scott Martin

    PRESIDENT

    Total calculated
    $0
    Hours/week
    6

  • Charles Caldwell

    TREASURER

    Total calculated
    $0
    Hours/week
    7

  • Katherine Sterling

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • Hollly Fingler

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    0.5

  • Vicki Lane

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    0.5

  • Jerome Smith

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    0.5

  • Lisa Schanilec

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    0.5

  • Kisha Torres

    EXECUTIVE DIRECTOR

    Total calculated
    $53,822
    From this org
    $53,822
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

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.

Grants on this return

No itemized grants to organizations 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.

Provenance

Return type
form_990
Tax year
2023
Filed
8 August 2024
IRS schema version
2023v5.1
Source object
202442899349301414

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