2024-10-15T09:26:09-05:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-01-01 582021623 OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER INC OPEN 7704756570 4655 WEBB BRIDGE ROAD ALPHARETTA GA 30005 CHARLES CALDWELL TREASURER 7704756570 2024-08-08 1 1 TIFFANY T ORR CPA P01559485 7703948000 2024-08-08 2023 2024-10-15 13:58:12Z KISHA TORRES 4655 WEBB BRIDGE ROAD ALPHARETTA GA 30005 2023643 0 X OPENARMSPRESCHOOL.ORG X 1992 GA A LOVING, SAFE, CHRISTIAN ENVIRONMENT WHERE CHILDREN CAN LEARN, GROW, AND HAVE FUN. 7 7 55 0 0 0 318165 671692 1180431 1345674 -2442 18 1354 6259 1497508 2023643 0 0 0 0 978125 1044170 0 0 0 348654 536004 1326779 1580174 170729 443469 555135 951739 206953 160088 348182 791651 X 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. 0 0 1331142 1345674 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. 1331142 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 0 0 55 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 1 1 0 GA X X KISHA TORRES 7704756570 4655 WEBB BRIDGE ROAD ALPHARETTA GA 30005 SCOTT MARTIN PRESIDENT 6.00 X X 0 0 0 CHARLES CALDWELL TREASURER 7.00 X X 0 0 0 KATHERINE STERLING SECRETARY 0.50 X X 0 0 0 HOLLLY FINGLER MEMBER AT LARGE 0.50 X 0 0 0 VICKI LANE MEMBER AT LARGE 0.50 X 0 0 0 JEROME SMITH MEMBER AT LARGE 0.50 X 0 0 0 LISA SCHANILEC MEMBER AT LARGE 0.50 X 0 0 0 KISHA TORRES EXECUTIVE DIRECTOR 40.00 X 53822 0 0 53822 0 0 0 0 0 0 0 670802 890 63233 671692 TUITION AND FEES 611710 1345674 1345674 1345674 18 18 OTHER REVENUE 900099 6259 6259 6259 2023643 1345674 0 6277 53821 50164 3657 902787 828563 74224 9467 9036 431 78095 72788 5307 21125 21125 78318 78318 3956 3956 12486 12486 90662 86537 4125 33292 31777 1515 FOOD 130067 130067 CLASSROOM SUPPLIES 39198 39198 BANK AND CREDIT CARD FE 39093 39093 EQUIPMENT AND MAINTENAN 24043 22391 1652 63764 60621 3143 1580174 1331142 249032 0 350801 555186 654 10793 1315 1180 371935 100271 52829 271664 149536 112916 555135 951739 18366 22256 39051 24916 149536 112916 206953 160088 X 348182 791651 348182 791651 555135 951739 443469 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 126087 48463 77624 115920 38982 76938 129928 12826 117102 271664 OPERATING LEASE RIGHT-OF-USE ASSET 112916 112916 LEASE LIABILITY 112916 112916 X 2040410 16767 16767 2023643 0 2023643 1596941 16767 16767 1580174 0 1580174 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE ORGANIZATION DID NOT HAVE UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2023 AND 2022, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE RACIALLY NONDISCRIMINATORY POLICY IS LOCATED ON THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 4 AS A CHRISTIAN ORGANIZATION WE RECOGNIZE ALL HUMAN BEINGS AS GOD'S CHILDREN, WE DO HAVE AN EXTREMELY DIVERSE STUDENT BODY, FACULTY AND ADMIN ETHNIC STAFF. WE HAD NO SCHOLARSHIPS IN 2023. AS A BENEFIT TO OUR DIVERSE STAFF A CHILD OF THE AGE IN OUR CLASSROOMS RECEIVES FREE CHILDCARE WHILE THEY ARE EMPLOYED BY US. COPIES OF CATALOGUES, BROCHURES, ETC. ARE AVAILABLE EITHER IN THE OFFICE OR ON A TABLE IN OUR FACULTY DEPENDING ON ITS NATURE. OPEN ARMS DOES NOT SOLICIT CONTRIBUTIONS. X LIGHTING & FENCES 2 56393 COST X CLASSROOM SUPPLIES 1 6840 COST 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINAL DOCUMENT IS REVIEWED BY THE ENTIRE BOARD. FORM 990, PART VI, SECTION B, LINE 15 PERFORMANCE IS REVIEWED BY THE BOARD PRESIDENT AND TREASURER. THE BOARD DETERMINES COMPENSATION BASED ON PERFORMANCE AND JOB DUTIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. PART XII, LINE 2C NO CHANGE IN POLICY FROM PRIOR YEAR. CHRIST THE SHEPHERD LUTHERAN CHURCH 4655 WEBB BRIDGE RD ALPHARETTA GA 30005 581915005 LUTHERANISM GA 501(C)(3) 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 CHRIST THE SHEPHERD LUTHERAN CHURCH P 52095 FAIR MARKET VALUE