The Arbor Learning Community

990EZ • Fiscal year 2015 • EIN 46-2987820

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 15, 2016

Organization Profile WWW.THEARBORLEARNINGCOMMUNITY.COM

6550 Fairmont BlvdYorba Linda, CA 92886

(714) 623-1945

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.82x

Higher debt load relative to assets than 92% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

0.05x

Higher debt load relative to revenue than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

-1.5%

Higher net margin than 37% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

No value available

This filing does not contain officer compensation rows.

Source year 2015

-17%

Faster asset growth than 22% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

64%

Faster revenue growth than 89% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet

Liabilities / Assets92nd percentile

Assets

Down

$10,425

Down $2,184 (-17%) from 2014

Net Assets

Down

$1,921

Down $2,688 (-58%) from 2014

Liabilities

$8,504

Up $504 (+6.3%) from 2014

Revenue And Expenses

Liabilities / Revenue75th percentile Net Margin37th percentile

Revenue

$177,314

Up $68,872 (+64%) from 2014

Expenses

$180,002

Up $84,082 (+88%) from 2014

Net Income

Down

-$2,688

Down $15,210 (-121%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2015

Assets$10,425

Liabilities$8,504

Net Assets$1,921

Open 2015 Filing

Operations Trend

Revenue Growth89th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2015

Revenue$177,314

Expenses$180,002

Net Income-$2,688

Open 2015 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2015 to Dec 31, 2015
Signed: Sep 15, 2016
Return Version: 2015v2.1
Gross Receipts: $177,314

Mission and Program Overview

Mission

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

The arbor is a non-profit homeschool organization offering academic classes where intellectually curious children can learn and grow together.

Program Services

Description	Grants	Expenses
THE ARBOR IS A NON-PROFIT, SECULAR, HOMESCHOOL ORGANIZATION OFFERING ACADEMIC CLASSES FOR GRADES 1 THROUGH HIGH SCHOOL.	-	$158,019

Compensation and Service Providers

Top Officer PayScore unavailable

Employees

Name	Title	Full / Part Time	Base	Other	Total
KIM MEGYESI-BREM	Board Member	FT	$19,930	-	$19,930
ELIZABETH KAURA	President	PT	$14,731	-	$14,731
LESLIE BROWN	Secretary	-	$0	-	-
NATASHA CHEN	Treasurer	-	$0	-	-
AMELIA HOWELL	Vice Preside	-	$0	-	-
DEBRA COMIRE	Vice Preside	-	$0	-	-
BRAM SURJADINATA	Board Member	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: The Arbor Learning Community
EIN: 46-2987820
Address: 6550 FAIRMONT BLVD, YORBA LINDA, CA 92886

Signing Officer

Name: Elizabeth Kaura
Title: President
Signed: 2016-09-15

Preparer

Firm: Ronald Blue & Co Cpas and Conslts Llp
Address: 1551 N TUSTIN AVE SUITE 1000, SANTA ANA, CA 92705
Preparer: M Ellen Lucciola CPA
Phone: 7145430500

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising 86 office supplies 2,219 telephone 900 computer and internet 392 insurance 480 insurance-workers comp 1,456 charitable contribution 50 continuing education 331 bank charges 98 business licenses 61 fingerprinting 149 jack rabbit 1,060 materials 7,948 miscellaneous 220 paypal fees 153 payroll service fees 1,489 ecommerce 1,489 fundraising 537 non-investment depreciation 93 total 19,211”

Form 990-ez, Part II, Line 24

“Furniture 650 650 less accumulated depreciation 139 232 total 511 418”

Form 990-ez, Part II, Line 26

“Credit card 0 4 loans from officers 8,000 8,500”

Form 990-ez, Part III

“The arbor is a non-profit homeschool organization offering academic classes where intellectually curious children can learn and grow together.”

Raw XML Appendix155 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	KIMBERLY MEGYESI-BREM
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	7146231945
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	6550 FAIRMONT BLVD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	YORBA LINDA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	92886
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	12098
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	10007
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	5455
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-2688
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	93506
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	12609
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	10425
IRS990EZ/GrossReceiptsAmt	0	177314
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LoansToFromOfficersAmt	0	8500
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	true
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	4609
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	1921
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	4609
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	1921
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	19930
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	5	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	6	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	19930
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	14731
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	6	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	KIM MEGYESI-BREM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	ELIZABETH KAURA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	LESLIE BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	NATASHA CHEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	AMELIA HOWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	DEBRA COMIRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	6	BRAM SURJADINATA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	6	BOARD MEMBER
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	511
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	418
IRS990EZ/OtherExpensesTotalAmt	0	19211
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	THE ARBOR IS A NON-PROFIT HOMESCHOOL ORGANIZATION OFFERING ACADEMIC CLASSES WHERE INTELLECTUALLY CURIOUS CHILDREN CAN LEARN AND GROW TOGETHER.
IRS990EZ/PrintingPublicationsPostageAmt	0	173
IRS990EZ/ProgramServiceRevenueAmt	0	171859
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	THE ARBOR IS A NON-PROFIT, SECULAR, HOMESCHOOL ORGANIZATION OFFERING ACADEMIC CLASSES FOR GRADES 1 THROUGH HIGH SCHOOL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	158019
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	47182
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	CA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	8000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	8504
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	180002
IRS990EZ/TotalProgramServiceExpensesAmt	0	158019
IRS990EZ/TotalRevenueAmt	0	177314
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	WWW.THEARBORLEARNINGCOMMUNITY.COM
IRS990ScheduleA/First5Years509Ind	0	X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	5455
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	4830
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	24303
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	34588
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt	0	171859
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt	0	103612
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt	0	275471
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportTotal509Amt	0	310059
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	177314
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	108442
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	24303
IRS990ScheduleA/Total509Grp/TotalAmt	0	310059
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	177314
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	108442
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	24303
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	310059
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt	0	8500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd	0	false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd	0	false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt	0	CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd	0	X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt	0	8208
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm	0	KIM MEGYESI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt	0	BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd	0	false
IRS990ScheduleL/TotalBalanceDueAmt	0	8500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES ADVERTISING 86 OFFICE SUPPLIES 2,219 TELEPHONE 900 COMPUTER AND INTERNET 392 INSURANCE 480 INSURANCE-WORKERS COMP 1,456 CHARITABLE CONTRIBUTION 50 CONTINUING EDUCATION 331 BANK CHARGES 98 BUSINESS LICENSES 61 FINGERPRINTING 149 JACK RABBIT 1,060 MATERIALS 7,948 MISCELLANEOUS 220 PAYPAL FEES 153 PAYROLL SERVICE FEES 1,489 ECOMMERCE 1,489 FUNDRAISING 537 NON-INVESTMENT DEPRECIATION 93 TOTAL 19,211
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	FURNITURE 650 650 LESS ACCUMULATED DEPRECIATION 139 232 TOTAL 511 418
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	CREDIT CARD 0 4 LOANS FROM OFFICERS 8,000 8,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	THE ARBOR IS A NON-PROFIT HOMESCHOOL ORGANIZATION OFFERING ACADEMIC CLASSES WHERE INTELLECTUALLY CURIOUS CHILDREN CAN LEARN AND GROW TOGETHER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART III
ReturnHeader/BuildTS	0	2017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm	0	ELIZABETH KAURA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2016-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	THE ARBOR LEARNING COMMUNITY
ReturnHeader/Filer/BusinessNameControlTxt	0	ARBO
ReturnHeader/Filer/EIN	0	462987820
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	6550 FAIRMONT BLVD
ReturnHeader/Filer/USAddress/CityNm	0	YORBA LINDA
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	CA
ReturnHeader/Filer/USAddress/ZIPCd	0	92886
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	464148474
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	RONALD BLUE & CO CPAS AND CONSLTS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1551 N TUSTIN AVE SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	SANTA ANA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	92705
ReturnHeader/PreparerPersonGrp/PhoneNum	0	7145430500
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2016-09-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	M ELLEN LUCCIOLA CPA
ReturnHeader/ReturnTs	0	2016-09-19T16:07:32-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2015-01-01
ReturnHeader/TaxPeriodEndDt	0	2015-12-31
ReturnHeader/TaxYr	0	2015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $10,425
Liabilities: $8,504
Net assets: $1,921
Revenue: $177,314
Expenses: $180,002
Net income: -$2,688

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$2.62	$0.04	$2.58	$7.98	$8.09	$0.12
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.73	$0.03	$2.70	$8.53	$9.05	$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.26	$0.03	$3.23	$7.88	$7.77	$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.	$3.15	$0.03	$3.11	$6.25	$6.43	$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.31	$0.02	$3.29	$6.12	$4.98	$1.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.69	$0.55	$2.14	$7.52	$5.96	$1.56
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.59	$0.01	$0.58	$7.07	$6.86	$0.20
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.68	$0.31	$0.37	$6.53	$6.59	$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.63	$0.19	$0.43	$4.65	$4.56	$0.09
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.35	$0.00	$0.35	$3.53	$3.20	$0.33
2015Detailed filing. Detailed filing data is available for this year.	$0.10	$0.09	$0.02	$1.77	$1.80	$0.03
2014Detailed filing. Detailed filing data is available for this year.	$0.13	$0.08	$0.05	$1.08	$0.96	$0.13