The Arbor Learning Community

Nonprofit profile at a glance

EIN
462987820
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015, Form 990-N 2013
Location
Atwood, CA, USA
Phone
7143403433
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Official website

Reported finances

Revenue
$797,913
Expenses
$809,442
Assets
$261,953
Liabilities
$3,789

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • LAURA STEEN (PRESIDENT)
  • CANDICE VILLAGOMEZ (VICE PRESIDENT THROUGH AUG 2025)

Highest reported compensation

  • ESTHER CHA (PROGRAM DIRECTOR): $71,000 total reported compensation
  • TARA SHEEHAN (TREASURER): $38,500 total reported compensation
  • LAURA STEEN (PRESIDENT): $26,918 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The arbor is a non-profit, secular, homeschool organization offering academic classes from elementary through high school.

What it reported doing in 2025

The arbor is a non-profit homeschool organization offering academic classes where intellectually curious children can learn and grow together. In 2025, we offered 174 classes in two sessions; fall and spring. We served approximately 467 students and 304 families collectively.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 93
  • Accountability: 74
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 86.4%; rating input score 86
  • 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; 78th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 18th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.4%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 16.9%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 19.5% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 87.6% of revenue deployed · 86.4% of spending went to programs
  • Governance: 5 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $699K in reported program spending
  • Leadership: top reported pay $71K · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.