OPEN ARMS CHILD DEVELOPMENT CENTER: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- OPEN ARMS CHILD DEVELOPMENT CENTER (EIN 58-2106669)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-05-16
- IRS object ID
- 201621379349302032
- Schema version
- 2015v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-16T08:46:45-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 260623847 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DILUZIO & HENSSLER INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5565 GLENRIDGE CONNECTOR STE 200 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30342 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582106669 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPEN ARMS LUTHERAN CHILD | BusinessNameLine1Txt |
| Business Name Line2 | DEVELOPMENT CENTER OF BUCKHEAD INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPEN | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4000 ROSWELL ROAD NE | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30342 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LAUREN DUKE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4042561330 | PhoneNum |
| Signature | 2016-05-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL J DILUZIO CPA | PreparerPersonNm |
| PTIN | P00520692 | PTIN |
| Phone | 7706689000 | PhoneNum |
| Preparation | 2016-05-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LAUREN DUKE | PrincipalOfficerNm |
| Gross Receipts | $1,114,492 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | OPENARMSBUCKHEAD.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1993 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER IS A NOT-FOR-PROFIT MINISTRY OF THE LUTHERAN CHURCH OF THE ASCENSION, PROVIDING A CHILD CARE PROGRAM OF THE HIGHEST QUALITY DESIGNED TO MEET THE NEEDS OF CONCERNED WORKING PARENTS. THE CENTER IS A PLACE OF CHRISTIAN NURTURE WITH QUALITY STAFF PROCLAIMING SALVATION THROUGH FAITH. THE CENTER OPERATES ASSUMING EACH CHILD IS AN INDIVIDUAL AND MUST BE ALLOWED TO GROW AND LEARN AT HIS/HER OWN RATE AND TO DEVELOP A HEALTHY SELF-IMAGE. THE CENTER HELPS EACH CHILD GROW SPIRITUALLY, EMOTIONALLY, PHYSICALLY AND INTELLECTUALLY. THE CENTER HAD APPROXIMATELY 68 CHILDREN IN 2013. IT IS NAEYC ACCREDITED & IS MONITORED BY THE GEORGIA DEPARTMENT OF EARLY CARE & LEARNING DEPARTMENT (BRIGHT FROM THE START) THE CURRICULUM USED IS BY PINNACLE WHICH IS APPROVED BY THE GEORGIA DEPARTMENT OF EARLY CARE & LEARNING DEPARTMENT. IT IS A RESEARCH BASED EARLY CHILDHOOD CURRICULUM DESIGNED WITH BOTH TEACHERS & STUDENTS IN MIND. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 40 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $18,329 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,270 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,190,879 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,113,222 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,209,208 | PYTotalRevenueAmt |
| CY Total Revenue | $1,114,492 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $855,837 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $730,561 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $372,837 | PYOtherExpensesAmt |
| CY Other Expenses | $413,908 | CYOtherExpensesAmt |
| PY Total Expenses | $1,228,674 | PYTotalExpensesAmt |
| CY Total Expenses | $1,144,469 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$19,466 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$29,977 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $56,909 | TotalAssetsBOYAmt |
| Total Assets EOY | $45,981 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $22,550 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,549 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $34,359 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $43,432 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER IS A NOT-FOR-PROFIT MINISTRY OF THE LUTHERAN CHURCH OF THE ASCENSION, PROVIDING A CHILD CARE PROGRAM OF THE HIGHEST QUALITY DESIGNED TO MEET THE NEEDS OF CONCERNED WORKING PARENTS. THE CENTER IS A PLACE OF CHRISTIAN NURTURE WITH QUALITY STAFF PROCLAIMING SALVATION THROUGH FAITH. THE CENTER OPERATES ASSUMING EACH CHILD IS AN INDIVIDUAL AND MUST BE ALLOWED TO GROW AND LEARN AT HIS/HER OWN RATE AND TO DEVELOP A HEALTHY SELF-IMAGE. THE CENTER HELPS EACH CHILD GROW SPIRITUALLY, EMOTIONALLY, PHYSICALLY AND INTELLECTUALLY. THE CENTER HAD APPROXIMATELY 68 CHILDREN IN 2013. IT IS NAEYC ACCREDITED & IS MONITORED BY THE GEORGIA DEPARTMENT OF EARLY CARE & LEARNING DEPARTMENT (BRIGHT FROM THE START) THE CURRICULUM USED IS BY PINNACLE WHICH IS APPROVED BY THE GEORGIA DEPARTMENT OF EARLY CARE & LEARNING DEPARTMENT. IT IS A RESEARCH BASED EARLY CHILDHOOD CURRICULUM DESIGNED WITH BOTH TEACHERS & STUDENTS IN MIND. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,141,142 | ExpenseAmt |
| Desc | THE CENTER PROVIDES CHILD CARE PROGRAMS TO APPROXIMATELY 75 CHILDREN. THE CENTER IS NAEYC ACCREDITED & IS MONITORED BY THE GEORGIA DEPARTMENT OF EARLY CARE & LEARNING DEPARTMENT (BRIGHT FROM THE START). THE CURRICULUM USED IS DESIGNED BY PINNACLE WHICH IS APPROVED BY THE GEORGIA DEPARTMENT OF EARLY CARE & LEARNING DEPARTMENT. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,327 | ExpenseAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $3,327 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,144,469 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 40 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPEN ARMS CHILD DEVELOPMENT CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6784381756 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4000 ROSWELL RD NE | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30342 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| LAUREN DUKE | |||||
| PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 |
| CLARA SMITH | |||||
| TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 |
| JILL DRACHENBERG | |||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 |
| EILEEN BUEHL | |||||
| MEMBER AT LA | 2.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $1,270 | GovernmentGrantsAmt |
| Total Contributions | $1,270 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARENT TUITION | Desc |
| Total Revenue Column | $1,113,222 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,113,222 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,113,222 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,114,492 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,113,222 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $637,524 | TotalAmt |
| Program Services | $637,524 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,815 | TotalAmt |
| Program Services | $37,815 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,222 | TotalAmt |
| Program Services | $55,222 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,717 | TotalAmt |
| Program Services | $18,717 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,903 | TotalAmt |
| Program Services | $3,903 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,264 | TotalAmt |
| Program Services | $3,264 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $277,530 | TotalAmt |
| Program Services | $277,530 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,287 | TotalAmt |
| Program Services | $5,287 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,028 | TotalAmt |
| Program Services | $10,028 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| FOOD COSTS | $47,151 | $47,151 |
| SUPPLIES | $27,794 | $27,794 |
| BANK MERCHANT FEES | $8,169 | $8,169 |
| FIELD TRIPS EXPENSE | $5,837 | $5,837 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,228 | TotalAmt |
| Program Services | $6,228 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,144,469 | TotalAmt |
| Program Services | $1,144,469 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,741 | BOYAmt |
| EOY | $20,069 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,169 | BOYAmt |
| EOY | $3,200 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $240,021 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $220,991 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,317 | BOYAmt |
| EOY | $19,030 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,682 | BOYAmt |
| EOY | $3,682 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,909 | BOYAmt |
| EOY | $45,981 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,250 | BOYAmt |
| EOY | $2,249 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300 | BOYAmt |
| EOY | $300 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,550 | BOYAmt |
| EOY | $2,549 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,359 | BOYAmt |
| EOY | $43,432 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,359 | BOYAmt |
| EOY | $43,432 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,909 | BOYAmt |
| EOY | $45,981 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$29,977 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $39,050 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,901 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,655 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,365 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,329 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,270 | CurrentTaxYearAmt |
| Total | $84,520 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,901 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,655 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,365 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,329 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,270 | CurrentTaxYearAmt |
| Total | $84,520 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $84,520 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,113 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,541 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $506 | CurrentTaxYearMinus2YearsAmt |
| Total | $10,160 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $94,680 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,113,222 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.89270 | PublicSupportCY170Pct |
| Public Support PY170 | 0.87880 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME 10,160 | ExplanationTxt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $240,021 | OtherCostOrOtherBasisAmt |
| Depreciation | $220,991 | DepreciationAmt |
| Book Value | $19,030 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $19,030 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESERVE FOR ACCREDITATION | Desc |
| Amt | $300 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $300 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER IS A NOT-FOR-PROFIT MINISTRY OF THE LUTHERAN CHURCH OF THE ASCENSION, PROVIDING A CHILD CARE PROGRAM OF THE HIGHEST QUALITY DESIGNED TO MEET THE NEEDS OF CONCERNED WORKING PARENTS. THE CENTER IS A PLACE OF CHRISTIAN NURTURE WITH QUALITY STAFF PROCLAIMING SALVATION THROUGH FAITH. THE CENTER OPERATES ASSUMING EACH CHILD IS AN INDIVIDUAL AND MUST BE ALLOWED TO GROW AND LEARN AT HIS/HER OWN RATE AND TO DEVELOP A HEALTHY SELF-IMAGE. THE CENTER HELPS EACH CHILD GROW SPIRITUALLY, EMOTIONALLY, PHYSICALLY AND INTELLECTUALLY. THE CENTER HAD APPROXIMATELY 68 CHILDREN IN 2013. IT IS NAEYC ACCREDITED & IS MONITORED BY THE GEORGIA DEPARTMENT OF EARLY CARE & LEARNING DEPARTMENT (BRIGHT FROM THE START) THE CURRICULUM USED IS BY PINNACLE WHICH IS APPROVED BY THE GEORGIA DEPARTMENT OF EARLY CARE & LEARNING DEPARTMENT. IT IS A RESEARCH BASED EARLY CHILDHOOD CURRICULUM DESIGNED WITH BOTH TEACHERS & STUDENTS IN MIND. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD OF DIRECTORS WILL REVIEW THE TAX RETURN. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST |
| FORM 990, PART XI, LINE 9 | PRIOR PERIOD ADJUSTMENT 39,050 PRIOR PERIOD ADJUSTMENT 0 TOTAL 39,050 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASCENSION LUTHERAN CHURCH | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4000 ROSWELL ROAD | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30342 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581020653 | EIN |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Exempt Code Section | 501C | ExemptCodeSectionTxt |
| Public Charity Status | 1 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R | FormAndLineReferenceDesc |
| Explanation | THE LUTHERAN CHURCH APPOINTS THE BOARD OF DIRECTORS TO THE OPEN ARMS CHILD DEVELOPMENT CENTER | ExplanationTxt |
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