Open Arms Lutheran Child Development Center
Legal name: Open Arms Lutheran Child Development Center Inc
Nonprofit profile at a glance
- EIN
- 582021623
- IRS 990 coverage
- 2022–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-PF 2020
- Location
- Alpharetta, GA, United States
- Phone
- (770) 475-6570
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,699,607
- Expenses
- $1,710,540
- Assets
- $900,405
- Liabilities
- $119,687
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- SCOTT MARTIN (PRESIDENT)
- KISHA TORRES (EXECUTIVE DIRECTOR)
Highest reported compensation
- KISHA TORRES (EXECUTIVE DIRECTOR): $61,284 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A loving, safe, Christian environment where children can learn, grow, and have fun! _One in Christ_ Curriculum is used in connection with the Georgia Early Learning & Development Standards (GELDS) to help provide your child with an individualized learning experience. The One in Christ Curriculum for Preschoolers offers a wide variety of ways to teach children in the learning process while enabling them to develop confidence, creativity, and critical thinking skills. It is our goal here** at Open Arms to see that all our teachers can be confident that they are meeting important early learning milestones; on a daily basis, while bringing their own creativity and knowledge into the daily planning process. It is our mission** to have learning come in all forms through our many.
What it reported doing in 2024
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.
Operating model
- Revenue model
- Earned-program. 86% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 89% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 94
- Accountability: 90
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.4%; rating input score 87
- Program expense ratio: 86.8%; rating input score 87
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -0.6%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.53; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 3.6%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 12.5% per year; rating input score 100; 70th percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: 21.5% per year; rating input score 100; 84th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 87.4% of revenue deployed · 86.8% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.5M in reported program spending
- Leadership: top reported pay $61K · 8 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 2 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 33/100.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.