Nonprofit · EIN 58-2106669
OPEN ARMS CHILD DEVELOPMENT CENTER
Tax-exempt (reinstated) · ATLANTA, GA 30342
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,860,872 | $1,871,282 | -$10,410 | $906,780 | $1,200 | $905,580 |
| December 31, 2023 | 990 | $1,978,694 | $1,567,115 | $411,579 | $917,140 | $1,150 | $915,990 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,545
- Program service revenue
- $1,854,360
- Investment income
- $3,967
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $928,765
- Salaries, compensation and benefits (total)
- $1,025,215
- Professional fundraising fees
- $0
- Accounting fees
- $2,000
- Occupancy
- $396,000
- Depreciation
- $105,317
- Program services (functional)
- $1,423,348
- Management and general (functional)
- $447,934
Balance sheet and other
- Total assets, start of year
- $917,140
- Total assets, end of year
- $906,780
- Total liabilities, end of year
- $1,200
- Net assets, end of year
- $905,580
- Land, buildings and equipment
- $103,998
- Net assets without donor restrictions
- $905,580
- Gross receipts
- $1,860,872
- Employees
- 45
- Volunteers
- 0
- Year formed
- 1993
- 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 |
|---|---|---|---|
| Rebakah Beckman | President & director Trustee or director, Officer | 1 | $0 |
| Isaac Beckman | Secretary & director Trustee or director, Officer | 1 | $0 |
| William Davis | Vice Pres & director Trustee or director | 1 | $0 |
| Richard Drachenberg | Treasurer & director Trustee or director, Officer | 1 | $0 |
| Darlene Beckman | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rebakah Beckman | President Trustee or director, Officer | 1 | $0 |
| Isaac Beckman | Secretary Trustee or director, Officer | 1 | $0 |
| Mark Saldana | Director Trustee or director | 1 | $0 |
| Gregory Ison | Treasurer Trustee or director, Officer | 1 | $0 |
| Darlene Beckman | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4000 ROSWELL RD NE, ATLANTA, GA 30342-4195
- In care of
- % BETH BABER
- Principal officer (990 for 2024)
- Rebekah Beckman, 4000 Roswell Rd, Atlanta, GA 30342
- Signed the 990
- Richard Drachenberg, Treasurer
- Phone
- (404) 256-1330
- Website
- OPENARMSBUCKHEAD.ORG
- Return prepared by
- J Grady Gower CPA
Mission
A nonprofit ministry of The Lutheran Church of the Ascention providing a childcare program of Christian nurture designed to meet the needs of working parents.
Program accomplishments
- The center provides childcare programs for approximately 125 children and is monitored by the Georgia Department of Eary learning & Care. The curriculum used is designed by One in Christ which is approved by The Georgia Department of Early Learning & Care.Expenses $1,423,348 · revenue $1,860,172
What it must file and when
IRS records say it files Not required (church). Churches are not required to file. 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
- 58-2106669
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Church
- Exempt since
- 1941
- Accounting year ends
- December
- Files
- Not required (church)
- Category (NTEE)
- Human services (P33)
- Group exemption
- 1709: LUTHERAN CHURCH MISSOURI SYNOD
- Assets (IRS master file)
- $906,780
- Income (IRS master file)
- $1,860,872
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- June 9, 2014
- Reinstated
- Effective August 15, 2015
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,860,872 | $1,871,282 | $906,780 | XML |
| 990 | December 2023 | $1,978,694 | $1,567,115 | $917,140 | XML |
| 990 | December 2022 | $1,867,096 | $1,505,365 | $505,711 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 58-2106669).
Questions about OPEN ARMS CHILD DEVELOPMENT CENTER
- What is the EIN of OPEN ARMS CHILD DEVELOPMENT CENTER?
- The employer identification number (EIN) of OPEN ARMS CHILD DEVELOPMENT CENTER is 58-2106669.
- Is OPEN ARMS CHILD DEVELOPMENT CENTER tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective August 15, 2015.
- Which annual return does OPEN ARMS CHILD DEVELOPMENT CENTER file?
- Form Not required (church). Churches are not required to file.
- When is the next return of OPEN ARMS 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 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 CHILD DEVELOPMENT CENTER?
- The 990 for the year ended December 31, 2024 names Rebekah Beckman.
- Who are the officers and directors of OPEN ARMS CHILD DEVELOPMENT CENTER?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does OPEN ARMS CHILD DEVELOPMENT CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,860,872, expenses of $1,871,282 and total assets of $906,780 at year end.
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