Nonprofit · EIN 58-2021623
OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER
Tax-exempt · ALPHARETTA, GA 30005
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,699,607 | $1,710,540 | -$10,933 | $900,405 | $119,687 | $780,718 |
| December 31, 2023 | 990 | $2,023,643 | $1,580,174 | $443,469 | $951,739 | $160,088 | $791,651 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $223,658
- of which government grants
- $220,208
- Program service revenue
- $1,462,768
- Investment income
- $8,994
- Other revenue
- $4,187
Expenses
- Grants and similar amounts paid
- $169,764
- Compensation of officers, directors and key employees
- $61,284
- Other salaries and wages
- $908,979
- Salaries, compensation and benefits (total)
- $1,054,787
- Professional fundraising fees
- $0
- Accounting fees
- $32,671
- Occupancy
- $87,465
- Depreciation
- $56,974
- Program services (functional)
- $1,484,668
- Management and general (functional)
- $225,872
Balance sheet and other
- Total assets, start of year
- $951,739
- Total assets, end of year
- $900,405
- Total liabilities, end of year
- $119,687
- Net assets, end of year
- $780,718
- Land, buildings and equipment
- $277,418
- Net assets without donor restrictions
- $780,718
- Gross receipts
- $1,699,607
- Employees
- 44
- Volunteers
- 0
- Year formed
- 1992
- State of legal domicile
- GA
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KISHA TORRES | EXECUTIVE DIRECTOR Officer | 40 | $61,284 |
| SCOTT MARTIN | PRESIDENT Trustee or director, Officer | 6 | $0 |
| CHARLES CALDWELL | TREASURER Trustee or director, Officer | 7 | $0 |
| KATHERINE STERLING | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| HOLLLY FINGLER | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| VICKI LANE | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| JEROME SMITH | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| LISA SCHANILEC | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KISHA TORRES | EXECUTIVE DIRECTOR Officer | 40 | $53,822 |
| SCOTT MARTIN | PRESIDENT Trustee or director, Officer | 6 | $0 |
| CHARLES CALDWELL | TREASURER Trustee or director, Officer | 7 | $0 |
| KATHERINE STERLING | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| HOLLLY FINGLER | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| VICKI LANE | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| JEROME SMITH | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| LISA SCHANILEC | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 4655 WEBB BRIDGE RD, ALPHARETTA, GA 30005-4447
- In care of
- % JOANNA VAGNER
- Principal officer (990 for 2024)
- KISHA TORRES, 4655 WEBB BRIDGE ROAD, ALPHARETTA, GA 30005
- Signed the 990
- CHARLES CALDWELL, TREASURER
- Phone
- (770) 475-6570
- Website
- OPENARMSPRESCHOOL.ORG
- Return prepared by
- CRI ADVISORS LLC
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.
Program accomplishments
- 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 $1,484,668 · grants $169,764 · revenue $1,462,768
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 58-2021623
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $900,405
- Income (IRS master file)
- $1,699,607
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,699,607 | $1,710,540 | $900,405 | XML |
| 990 | December 2023 | $2,023,643 | $1,580,174 | $951,739 | XML |
| 990 | December 2022 | $1,497,508 | $1,326,779 | $555,135 | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 58-2021623).
Questions about OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER
- What is the EIN of OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER?
- The employer identification number (EIN) of OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER is 58-2021623.
- Is OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER 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 LUTHERAN CHILD DEVELOPMENT CENTER 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 LUTHERAN CHILD DEVELOPMENT CENTER 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 LUTHERAN CHILD DEVELOPMENT CENTER?
- The 990 for the year ended December 31, 2024 names KISHA TORRES.
- Who are the officers and directors of OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER?
- The 990 for the year ended December 31, 2024 lists 8 people; 1 received compensation from the organization, the highest $61,284 (KISHA TORRES, EXECUTIVE DIRECTOR).
- How much revenue does OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,699,607, expenses of $1,710,540 and total assets of $900,405 at year end.
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