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Nonprofit · EIN 31-1519424

OPEN ARMS DEVELOPMENT CORPORATION

Also known as PERSSE LINDA TTEE

Tax-exempt · BLACKLICK, OH 43004

Financials

$368K$284K2024
Revenue Expenses · by fiscal year end
Financials of OPEN ARMS DEVELOPMENT CORPORATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$368,146$284,251$83,895$337,745$561,200-$223,455
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$235,757
of which government grants
$235,757
Program service revenue
$31,984
Investment income
$1,475
Other revenue
$98,930

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Occupancy
$38,061
Travel
$472
Depreciation
$60,452
Program services (functional)
$266,239
Management and general (functional)
$18,012

Balance sheet and other

Total assets, start of year
$359,623
Total assets, end of year
$337,745
Total liabilities, end of year
$561,200
Net assets, end of year
-$223,455
Land, buildings and equipment
$228,406
Net assets without donor restrictions
-$223,455
Gross receipts
$368,146
Employees
0
Volunteers
3
Year formed
1997
State of legal domicile
OH

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
TRACY JONESEXECUTIVE DIRECTOR
Officer
1$0$189,704$45,540
WILLIAM POTOCZAKPRESIDENT
Trustee or director, Officer
1$0$0$0
JOHN FARINASECRETARY
Trustee or director, Officer
1$0$0$0
CELIA KENDALLCEO
Officer
1$0$0$0

Address and contacts

Address (IRS master file)
PO BOX 348, BLACKLICK, OH 43004-0348
In care of
% EDEN
Principal officer (990 for 2024)
CELIA KENDALL, PO BOX 348, BLACKLICK, OH 43004
Signed the 990
DAVID PHILLIPS, ACCOUNTING MANAGER
Phone
(614) 452-4184
Return prepared by
EAG AFFORDABLE HOUSING LLC

Mission

TO PROVIDE ELDERLY AND HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING.

990 for the year ended December 31, 2024

Program accomplishments

  • HOUSING AND HEALTH SERVICES.
    Expenses $266,239 · revenue $130,914

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
31-1519424
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1998
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$337,745
Income (IRS master file)
$368,146

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024–––IRS
990December 2023$311,196$278,945$359,623IRS
990December 2022$282,168$277,999$361,734IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.

Questions about OPEN ARMS DEVELOPMENT CORPORATION

What is the EIN of OPEN ARMS DEVELOPMENT CORPORATION?
The employer identification number (EIN) of OPEN ARMS DEVELOPMENT CORPORATION is 31-1519424.
Is OPEN ARMS DEVELOPMENT CORPORATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
Are donations to OPEN ARMS DEVELOPMENT CORPORATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does OPEN ARMS DEVELOPMENT CORPORATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of OPEN ARMS DEVELOPMENT CORPORATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did OPEN ARMS DEVELOPMENT CORPORATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of OPEN ARMS DEVELOPMENT CORPORATION?
The 990 for the year ended December 31, 2024 names CELIA KENDALL.
Who are the officers and directors of OPEN ARMS DEVELOPMENT CORPORATION?
The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
How much revenue does OPEN ARMS DEVELOPMENT CORPORATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $368,146, expenses of $284,251 and total assets of $337,745 at year end.

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