2024-12-13T11:56:14-05:00 2024-07-31 263806553 RATLIFF & ASSOCIATES PC 2501 PARKVIEW DR STE 205 FORT WORTH TX 76102 990 2023-08-01 760317198 THE ARBOR SCHOOL ARBO 7138278830 1919 KNOLL STREET HOUSTON TX 77080 JULIANNA JELINEK EXECUTIVE DIRECTOR 7138278830 2024-12-10 true true CYNTHIA A COX P01400154 8173323222 2024-12-13 2023 2024-10-15 13:58:12Z JULIANNA JELINEK 1919 KNOLL STREET HOUSTON TX 77080 4001822 false X WWW.ARBOR.ORG X 1992 TX THE ARBOR SCHOOL ENABLES CHILDREN WITH SIGNIFICANT SPECIAL NEEDS TO REACH THEIR FULLEST POTENTIAL BY EDUCATING, EMPOWERING, AND BUILDING HOPE FOR ITS STUDENTS AND THEIR FAMILIES. 11 11 67 65 0 1453386 1855527 1708201 1772295 28971 110926 -2515 3190558 3736233 72786 119924 0 1600917 2109411 0 215824 1213877 1217325 2887580 3446660 302978 289573 13824382 13895916 4874253 4656213 8950129 9239703 X THE ARBOR SCHOOL ENABLES CHILDREN WITH SIGNIFICANT SPECIAL NEEDS TO REACH THEIR FULLEST POTENTIAL BY EDUCATING, EMPOWERING, AND BUILDING HOPE FOR ITS STUDENTS AND THEIR FAMILIES. false false 2749761 119924 1772295 THE ARBOR SUPPORTS STUDENTS FROM BIRTH THROUGH AGE 18. UNLIKE MANY OTHER PRIVATE SCHOOLS THAT CATER TO CHILDREN WITH SPECIAL NEEDS WITH A FOCUS ON A SPECIFIC DIAGNOSTIC GROUP, THE ARBOR WORKS WITH STUDENTS REGARDLESS OF THEIR DIAGNOSIS OR PERCEIVED LIMITATIONS. HAVING NO NICHE IS THEIR NICHE THROUGH THE 2023-2024 SCHOOL YEAR, THE ARBOR SCHOOL (THE ARBOR) SERVED CHILDREN AND THEIR FAMILIES BY WAY OF A 100% INDIVIDUALIZED ACADEMIC PROGRAM FOR EVERY STUDENT IN ITS CARE. AS A RESULT OF THIS COMMITMENT TO THEIR STUDENTS, THE ARBOR'S STUDENT BODY IS EXTREMELY NEUROLOGICALLY DIVERSE AND PHYSICALLY INVOLVED. FOR MORE INFORMATION, SEE SCHEDULE O 2749761 true true false false false false false false false false true false false false false true true false true false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 3 0 true 67 true false false false false false true true false false false false false false false false X 11 11 true false false false false false false true true false false true true true true true false true false false X THE ARBOR SCHOOL 7138278830 1919 KNOLL STREET HOUSTON TX 77080 JENNIFER MOORE BOARD CHR 0 10.00 X X 0 0 0 CHARLY WELDON BOARD V.CHR 1.00 X X 0 0 0 LESLEE MURPHY SECRETARY 05 1.00 X X 0 0 0 MELISSA JUDD BOARD MEMBER 1.00 X 0 0 0 DEBRA MARTINEZ BOARD MBR 05 1.00 X 0 0 0 CHRISTINA MORSE BOARD MEMBER 1.00 X 0 0 0 PATRICK MURRAY BOARD MEMBER 1.00 X 0 0 0 KATELIN POLLOCK BOARD MEMBER 1.00 X 0 0 0 NEIL POTTER BOARD MEMBER 1.00 X 0 0 0 ANNA SCHOLTES BOARD MEMBER 1.00 X 0 0 0 NATHAN STEDHAM BOARD MEMBER 1.00 X 0 0 0 JULIANNA JELINEK EXECUTIVE DI 40.00 X 144115 0 0 TRICIA BINGHAM DIR OF EDUCA 40.00 X 105535 0 0 DEBRA MARTINEZ BOARD CHR - 10.00 X X 0 0 0 JENNIFER MOORE BOARD MBR -> 1.00 X 0 0 0 LESLEE MURPHY BRD MBR 10.2 1.00 X 0 0 0 CHARLY WELDON BRD MBR 02. 1.00 X 0 0 0 249650 2 false false false X 840425 1015102 61849 1855527 TUITION AND FEES 611600 1772295 1772295 1772295 110926 110926 250970 840425 250970 12104 14619 -2515 -2515 3736233 1880706 119924 119924 161423 96854 64569 1758556 1508155 192988 57413 34702 34702 154730 121541 23364 9825 38120 38120 113248 103788 6659 2801 35995 28274 5435 2286 389604 306034 58830 24740 740 581 112 47 371872 292107 56152 23613 25885 22247 2561 1077 THERAPY EXPENSES 99094 99094 CLASSROOM RESOURCES 64800 64800 EMPLOYEE DEVELOPMENT 48514 48514 MARKETING & DEVELOPMENT 29453 29453 3446660 2749761 481075 215824 1411498 1720190 2028971 2137120 3827 2736 11041365 1022066 10357842 10019299 22244 16571 13824382 13895916 38287 30405 52507 4794 4783459 4621014 4874253 4656213 X 8746616 8477616 203513 762087 8950129 9239703 13824382 13895916 X 289573 1 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2148888 2148888 7817924 586345 7231579 1074553 435721 638832 10019299 X 3950328 66900 -118394 -51494 4001822 -265589 -265589 3736233 3660756 66900 265590 332490 3328266 118394 118394 3446660 SCHEDULE D, PAGE 3, PART X THE SCHOOL IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. FOR THE YEARS ENDED JULY 31, 2024 AND 2023, THE SCHOOL HAS NOT CONDUCTED UNRELATED BUSINESS ACTIVITIES THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. TAX RETURNS ARE OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, REGARDING INCOME TAXES, PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE IMPLEMENTATION OF THIS ACCOUNTING STANDARD HAS NO IMPACT ON THE SCHOOL'S FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D TUITION DISCOUNT -119,924 OTHER INCOME 1,530 SCHEDULE D, PAGE 4, PART XI, LINE 4B FUNDRAISING & RAFFLE EXPENSES -265,589 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING & RAFFLE EXPENSES 265,589 BOOK / TAX DEPRECIATION DIFFERENCE 1 SCHEDULE D, PAGE 4, PART XII, LINE 4B TUITION DISCOUNT 119,924 OTHER INCOME -1,530 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE NON-DISCRIMINATORY POLICY FOR THE ARBOR SCHOOL IS MADE CLEAR AT ALL TIMES ON THEIR WEBSITE AND CAN BE SEEN IN THE ADMISSIONS SECTION. IT IS ALSO PUBLISHED IN THE HANDBOOKS FOR THE PARENTS AND EMPLOYEES AND COVERED IN DETAIL AT THE ANNUAL ORIENTATION FOR THEIR STAFF AND THE FAMILIES OF THEIR STUDENTS. CUE THE CONFETT 664454 541277 123177 59696 12430 51051 FUN WALK 179658 153293 26365 100 7542 3447 15277 2 247283 145855 101428 47838 12761 1791 4175 34862 1091395 840425 250970 47838 72557 9333 20052 101190 250970 true TUITION ASSISTANCE 14 119924 FMV TUITION DISCNT SCHEDULE I, PAGE 1, PART I, LINE 2 THE ARBOR SCHOOL EMPLOYS THE USE OF FAST AID, A SOFTWARE SYSTEM CREATED AND MANAGED BY INDEPENDENT SCHOOL MANAGEMENT FOR THE COLLECTION AND REVIEW OF ALL FINANCIAL AID APPLICATIONS. THE RECOMMENDATIONS FROM THE FINANCIAL AID SOFTWARE ARE THEN REVIEWED AND FURTHER VETTED BY THE BOARD OF TRUSTEES FOR FINAL APPROVAL AND AWARD. X AUCTION&RAFFLE 61 61849 FAIR MARKET VALUE false false false FORM 990, PAGE 1, PART I, LINE 6 IN A TYPICAL YEAR, THE ARBOR SCHOOL IS GRATEFUL FOR THE HELP OF BETWEEN 50 AND 75 VOLUNTEERS. THESE VOLUNTEERS HELP TO ADVANCE THE ARBOR'S MISSION IN A VARIETY OF WAYS, INCLUDING COMMUNITY EVENTS, CAMPUS CLEAN UP/WORK DAYS, AND FUNDRAISING. THE VOLUNTEERS COME FROM A VARIETY OF SOURCES SUCH AS LOCAL SCHOOLS, COMPANIES, AND FAMILIES. IN ADDITION, THE VOLUNTEER BOARD MEMBERS PROVIDE LEADERSHIP, OVERSIGHT, AND SUPPORT FOR THE SCHOOL'S FINANCIAL AND BUSINESS OPERATIONS. FORM 990, PART III CONTINUED FROM PART III, PAGE 2, 4A: CHILDREN AT THE ARBOR PRESENT A WIDE RANGE OF DISABILITIES INCLUDING AUTISTIC-SPECTRUM DISORDERS, DOWN SYNDROME, CEREBRAL PALSY, AND A VARIETY OF OTHER NEUROLOGICAL AND SEIZURE DISORDERS. -> THE ARBOR OFFERS 2 DISTINCT SCHOOL PROGRAMS TO SUPPORT THEIR STUDENTS. THE PRIMARY PROGRAM (INFANTS-AGE 12) FOCUSES ON ACADEMICS WITH AN EMPHASIS IN 5 KEY AREAS TO EDUCATE THE WHOLE CHILD: COGNITION, COMMUNICATION, SELF- HELP, FINE MOTOR SKILLS, AND GROSS MOTOR SKILLS. THE SECONDARY PROGRAM (AGES 13-18) CONTINUES TO GROW IN ACADEMICS WITH AN EMPHASIS IN 4 KEY AREAS TO PREPARE THE STUDENTS FOR THE YEARS TO COME: PRE-VOCATIONAL SKILLS, SOCIAL SKILLS, AND TRANSITIONAL SKILLS. THE INTENSIVE PROGRAM OFFERED BY THE ARBOR REQUIRES A STRICT STUDENT-TO-TEACHER RATIO; THE CLASSROOMS NEVER EXCEED A 2:1 RATIO. -> ADDITIONS FOR 2023-2024 SCHOOL YEAR- THE ARBOR ADDED 2 NEW THERAPIES INTO THEIR PROGRAM. IN ADDITION TO OCCUPATIONAL AND PHYSICAL THERAPY, THE ARBOR NOW SERVES STUDENTS BY WAY OF SPEECH THERAPY AND BEHAVIORAL SUPPORT THERAPY. SPEECH AND BEHAVIORAL SUPPORT HAVE BEEN A HUGE BENEFIT FOR THEIR STUDENTS, HELPING TO BREAK DOWN COMMUNICATION BARRIERS FOR STUDENTS FROM BIRTH THROUGH 18 YEARS OLD. -> ALL STUDENT GOALS ARE VERY DETAILED AND CONCRETE SO THAT PROGRESS CAN BE MEASURED DAILY, PROVIDING TEACHERS AND PARENTS WITH A CLEAR UNDERSTANDING OF THE CHILD'S PROGRESS. PARENTS ARE PROVIDED WITH COPIES OF THESE GOALS ON A REGULAR BASIS. AS QUICKLY AS A NEW GOAL IS MASTERED, ANOTHER IS ADDED. EACH STUDENT'S DEFINITION OF SUCCESS WILL LOOK DRASTICALLY DIFFERENT FROM THAT OF HIS OR HER PEERS. FOR ONE STUDENT IT MAY BE CRAWLING, WHERE ANOTHER WILL BE SELF-FEEDING SO SUCCESSFULLY THAT THEY NO LONGER REMAIN DEPENDENT ON A FEEDING TUBE, AND ANOTHER MAY BE LEARNING TO READ. NO MATTER THE MILESTONE ACHIEVED, EACH MASTERED GOAL IS WORTHY OF CELEBRATION AND CREATES A HUGE DIFFERENCE IN THE LIVES OF THE STUDENT AND THEIR FAMILY. FORM 990, PAGE 6, PART VI, LINE 2 NATHAN STEDHAM KRISTEN STEDHAM BOARD MEMBER BOARD MEMBER FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PREPARED BY A CPA WHO IS FAMILIAR WITH NON-PROFITS AND THEN REVIEWED BY THE ORGANIZATION'S BOARD AND EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR AND BOARD WILL ADDRESS ANY QUESTIONS WITH THE PREPARER IN ORDER TO BETTER UNDERSTAND THE REPORTS AND SUGGEST CHANGES AS NEEDED. ONCE ANY CHANGES HAVE BEEN MADE AND APPROVED, THE 990 WILL BE FILED. ONCE THE 990 HAS BEEN ACCEPTED BY THE IRS, A FINAL COPY IS SENT TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE THAT AN INSIDER OF THE ARBOR SCHOOL HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, INCLUDING THOSE ARISING FROM A TRANSACTION WITH A RELATED INTERESTED PERSON, IT SHALL INFORM SUCH INSIDER OF THE BASIS OF THIS BELIEF AND AFFORD THE INSIDER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE INSIDER'S RESPONSE AND MAKING FURTHER INVESTIGATION AS WAS WARRANTED BY THE CIRCUMSTANCES, THE BOARD DETERMINES THAT THE INSIDER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE BOARD SHALL TAKE THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FOR THIS POLICY, AN "INSIDER" IS A MEMBER OF THE BOARD, THE SCHOOL DIRECTOR, CHIEF FINANCIAL OFFICER, EXECUTIVE DIRECTOR, OR ANY PERSON WITH THE RESPONSIBILITIES OF THESE POSITIONS, OR A KEY EMPLOYEE. FORM 990, PAGE 6, PART VI, LINE 15A THE ARBOR SCHOOL REGULARLY REVIEWS SALARIES FOR ITS MAIN EMPLOYEES AGAINST NATIONAL AND LOCAL AVERAGES. MERIT INCREASES ARE ALSO GIVEN, TAKING INTO CONSIDERATION BOTH PERFORMANCE AND ACCOUNTABILITY MEASURES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VIII THE ARBOR CELEBRATED ITS 35TH ANNIVERSARY IN 2023-2024 SCHOOL YEAR, HOLDING THEIR FIRST GALA-TYPE EVENT IN OVER 17 YEARS. IN APRIL 2024, THEY GATHERED WITH FAMILY AND FRIENDS TO RAISE SCHOLARSHIP FUNDS ENABLING STUDENTS TO AFFORD THE COST OF THE PROGRAM. THE EVENT WAS THEIR SINGLE GREATEST FUNDRAISING EVENT TO DATE. THE ARBOR IS GRATEFUL NOT ONLY FOR THE OUTSTANDING SUPPORT RECEIVED THROUGH THEIR ANNUAL FUN WALK, CORNHOLE TOURNAMENT, PARTICIPATION AS A CHARITY PARTNER IN THE CHEVRON HOUSTON MARATHON, AND SMALLER EVENTS HELD THROUGHOUT THE YEAR, BUT ALSO FOR THE GENEROUS FINANCIAL SUPPORT FROM FOUNDATIONS, CORPORATIONS, AND DONORS. RAFFLE EXPENSES: DONORS WERE GENEROUS IN THEIR IN-KIND DONATIONS, ENABLING THE ARBOR TO RAISE NEEDED FUNDS AT THEIR FUNDRAISING EVENTS VIA SILENT AUCTIONS AND RAFFLES WITHOUT EXPENDING ADDITIONAL FUNDS. THE IRS REQUIRES THESE IN-KIND DONATIONS, VALUED AT FAIR MARKET VALUE, TO BE INCLUDED AS EXPENSES FOR THE RESPECTIVE ACTIVITIES. FORM 990, PART XI, LINE 9 OTHER 1