2023-11-14T11:06:16-06:00 2022-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-01-01 582021623 OPEN ARMS LUTHERAN CHILD DEVELOPMENT CENTER INC OPEN 7704756570 4655 WEBB BRIDGE ROAD ALPHARETTA GA 30005 CHARLES CALDWELL TREASURER 7704756570 2023-11-13 1 CHARLES CALDWELL 999009999 0 TIFFANY T ORR CPA P01559485 7703948000 2023-11-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KISHA TORRES 4655 WEBB BRIDGE ROAD ALPHARETTA GA 30005 1499974 0 X OPENARMSPRESCHOOL.ORG X 1992 GA A LOVING, SAFE, CHRISTIAN ENVIRONMENT WHERE CHILDREN CAN LEARN, GROW, AND HAVE FUN. 7 7 56 0 0 0 184688 318165 952398 1180431 6 -2442 6154 1354 1143246 1497508 0 0 0 0 769001 978125 0 0 0 309076 348654 1078077 1326779 65169 170729 201659 555135 24206 206953 177453 348182 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 1154473 1180431 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. 1154473 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 0 0 0 0 0 0 0 0 0 1 3 0 56 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 0 0 0 0 GA X X KISHA TORRES 7704756570 4655 WEBB BRIDGE ROAD ALPHARETTA GA 30005 KEVIN MUNLEY PRESIDENT 6.00 X X 0 0 0 CHARLES CALDWELL TREASURER 7.00 X X 0 0 0 KATHERINE STERLING SECRETARY 1.00 X X 0 0 0 HOLLLY FINGLER MEMBER AT LARGE 1.00 X 0 0 0 VICKI LANE MEMBER AT LARGE 1.00 X 0 0 0 SCOTT MARTIN MEMBER AT LARGE 1.00 X 0 0 0 LISA SCHANILEC MEMBER AT LARGE 1.00 X 0 0 0 BARBARA BOWLER FORMER EXECUTIVE DIRECTOR 40.00 X 9200 0 0 KISHA TORRES EXECUTIVE DIRECTOR 40.00 X 48282 0 0 57482 0 0 0 0 0 0 0 316820 1345 318165 TUITION AND FEES 611710 1180431 1180431 1180431 24 24 2466 -2466 -2466 -2466 OTHER REVENUE 900099 1354 1354 1354 1497508 1180431 0 -1088 57482 53576 3906 840243 783148 57095 80400 74937 5463 22550 22550 10766 10766 9077 9077 19031 19031 84789 80931 3858 10626 10143 483 FOOD 77620 77620 BANK AND CREDIT CARD FE 31455 31455 CLASSROOM SUPPLIES 27899 27899 LESSONS AND FIELD TRIPS 10225 10225 44616 35994 8622 1326779 1154473 172306 0 172384 350801 1767 654 1315 1315 128916 76087 26193 52829 0 149536 201659 555135 17187 18366 7019 39051 0 149536 24206 206953 X 177453 348182 177453 348182 201659 555135 170729 0 X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 76956 41353 35603 51960 34734 17226 52829 OPERATING LEASE RIGHT-OF-USE ASSET 149536 149536 LEASE LIABILITY 149536 149536 X 1497508 0 1497508 0 1497508 1326779 0 1326779 0 1326779 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, 2022 AND 2021. 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, 2022 AND 2021, 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 2022. 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. FORM 990, PART VI, SECTION B, LINE 11B WE REVIEW SUCH DOCUMENTS AT OUR BOARD MEETINGS AND IN SOME CASES VIA EMAIL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.