Civic Intelligence

Open Arms Lutheran Child Development Center Inc

EIN 58-2021623 • 501(c)3 • Alpharetta, GA

Profile

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.

4655 Webb Bridge RoadAlpharetta, GA 30005

openarmspreschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

-0.6%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

22nd percentile

-5.4%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$900,405

Down $51,334 (-5.4%) from 2023

Liabilities

Down

$119,687

Down $40,401 (-25%) from 2023

Net Assets

Down

$780,718

Down $10,933 (-1.4%) from 2023

Operations
Liabilities / Revenue48th percentileNet Margin37th percentile

Revenue

Down

$1,699,607

Down $324,036 (-16%) from 2023

Expenses

Up

$1,710,540

Up $130,366 (+8.3%) from 2023

Net Income

Down

-$10,933

Down $454,402 (-102%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2019: $97,923Liabilities 2019: $52,419Net Assets 2019: $45,5042019Assets 2020: $125,487Liabilities 2020: $13,204Net Assets 2020: $112,2832020Assets 2021: $201,658Liabilities 2021: $24,206Net Assets 2021: $177,4522021Assets 2022: $555,135Liabilities 2022: $206,953Net Assets 2022: $348,1822022Assets 2023: $951,739Liabilities 2023: $160,088Net Assets 2023: $791,6512023Assets 2024: $900,405Liabilities 2024: $119,687Net Assets 2024: $780,7182024

Highlighted filing

2024

Assets$900,405
Liabilities$119,687
Net Assets$780,718
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $1,198,960Expenses 2019: $1,194,696Net Income 2019: $4,2642019Revenue 2020: $943,855Expenses 2020: $877,076Net Income 2020: $66,7792020Revenue 2021: $1,143,246Expenses 2021: $1,078,077Net Income 2021: $65,1692021Revenue 2022: $1,497,508Expenses 2022: $1,326,779Net Income 2022: $170,7292022Revenue 2023: $2,023,643Expenses 2023: $1,580,174Net Income 2023: $443,4692023Revenue 2024: $1,699,607Expenses 2024: $1,710,540Net Income 2024: -$10,9332024

Highlighted filing

2024

Revenue$1,699,607
Expenses$1,710,540
Net Income-$10,933
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$900,405
Liabilities
$119,687
Net assets
$780,718
Revenue
$1,699,607
Expenses
$1,710,540
Net income
-$10,933
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.12$0.78$1.70$1.71$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.16$0.79$2.02$1.58$0.44
2022Detailed filing. Detailed filing data is available for this year.$0.56$0.21$0.35$1.50$1.33$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.20$0.02$0.18$1.14$1.08$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.11$0.94$0.88$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.10$0.05$0.05$1.20$1.19$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 28, 2025
Return Version
2024v5.2
Gross Receipts
$1,699,607
Mission and Program Overview

Mission

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.

A loving, safe, christian environment where children can learn, grow, and have fun.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net-$358,975-
Land, Buildings, and Equipment, Net$271,664$277,418▲ $5,754
Cash and Non-Interest-Bearing Accounts$555,186$182,788▼ $372,398
Accounts Receivable$10,793$5,433▼ $5,360
Prepaid Expenses and Deferred Charges$1,180$0▼ $1,180
Total Assets$951,739$900,405▼ $51,334
Other Assets Total$112,916$75,791▼ $37,125
Liabilities
Other Liabilities$112,916$75,791▼ $37,125
Accounts Payable and Accrued Expenses$22,256$33,514▲ $11,258
Deferred Revenue$24,916$10,382▼ $14,534
Total Liabilities$160,088$119,687▼ $40,401
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$791,651$780,718▼ $10,933
Total Net Assets Fund Balance$791,651$780,718▼ $10,933
Total Liabilities and Net Assets / Fund Balance$951,739$900,405▼ $51,334

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$108,318$38,718$147,036
Leasehold Improvements$77,956$68,532$146,488
Other Land Buildings$91,144$38,784$129,928
Other Assets Org$75,791--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Kisha TorresExecutive DirectorFT$61,284$61,284

Board Members and Trustees

NameTitle
Scott MartinPresident
Hollly FinglerMember at Large
Jerome SmithMember at Large
Lisa SchanilecMember at Large
Vicki LaneMember at Large
Katherine SterlingSecretary
Charles CaldwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$223,658
Program Service Revenue
$1,462,768
Investment Income
$8,994
Other Revenue
$4,187
All Other Contributions
$3,450
Change in Net Assets
$-10,933

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,699,607
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,699,607
Total Revenue per Form 990
$1,699,607
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,054,787
Other Expenses$485,989
Grants and Similar Amounts Paid$169,764
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$830,839$78,140-$908,979
Grants to Domestic Orgs$169,764--$169,764
Occupancy$83,485$3,980-$87,465
All Other Expenses$64,441$18,685-$83,126
Payroll Taxes$65,346$6,146-$71,492
Current Officers, Directors, Trustees, and Key Employees$56,016$5,268-$61,284
Depreciation Depletion$54,382$2,592-$56,974
Fees for Services Accounting-$32,671-$32,671
Other Expenses$18,089$862-$18,951
Fees for Services Other-$18,681-$18,681
Other Employee Benefits$11,912$1,120-$13,032
Office Expenses-$12,773-$12,773
Advertising-$3,077-$3,077
Total Functional Expenses$1,484,668$225,872$0$1,710,540

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,710,540
Total Expenses per Audited Statements$1,710,540
Total Expenses per Form 990$1,710,540
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Christ the Shepherd Lutheran ChurchAlpharetta, GA-Debt Assistance$169,764
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$75,791
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The final document is reviewed by the entire board.”

Form 990, Part VI, Section B, Line 15

“Self and formal reviews based on performance, feedback, and financial stability-annual on anniversary. Reviewed by spervisor and increase is determined by class observation, feedback, and self review and in person review. Increase amount is determined at that point. Board approvs administrative salaries and school director determines hourly wages.”

Form 990, Part VI, Section C, Line 19

“The organization does not make its governing documents and financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Open Arms Lutheran Child
EIN
58-2021623
Phone
7704756570
Address
4655 WEBB BRIDGE ROAD, ALPHARETTA, GA 30005

Signing Officer

Name
Charles Caldwell
Title
Treasurer
Phone
7704756570
Signed
2025-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kisha Torres
Formed
1992
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
44
Volunteers
0

Preparer

Firm
Cri Advisors LLC
Address
4004 SUMMIT BLVD NE SUITE 800, ATLANTA, GA 30319
Preparer
Tiffany T Orr CPA
Phone
7703948000
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“No change in policy from prior year.”

Financial Statement Notes

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, 2024 and 2023. 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, 2024 and 2023, the organization has no uncertain tax positions that qualify for recognition or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 466 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.

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IRS990/OtherExpensesGrp/TotalAmt082866
IRS990/OtherExpensesGrp/TotalAmt147528
IRS990/OtherExpensesGrp/TotalAmt241877
IRS990/OtherExpensesGrp/TotalAmt318951
IRS990/OtherLiabilitiesGrp/BOYAmt0112916
IRS990/OtherLiabilitiesGrp/EOYAmt075791
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt04187
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04187
IRS990/OtherRevenueTotalAmt04187
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt078140
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0830839
IRS990/OtherSalariesAndWagesGrp/TotalAmt0908979
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0358975
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06146
IRS990/PayrollTaxesGrp/ProgramServicesAmt065346
IRS990/PayrollTaxesGrp/TotalAmt071492
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01180
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KISHA TORRES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01462768
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01462768
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0671692
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt018
IRS990/PYOtherExpensesAmt0536004
IRS990/PYOtherRevenueAmt06259
IRS990/PYProgramServiceRevenueAmt01345674
IRS990/PYRevenuesLessExpensesAmt0443469
IRS990/PYSalariesCompEmpBnftPaidAmt01044170
IRS990/PYTotalExpensesAmt01580174
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02023643
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-10933
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01462768
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0108318
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038718
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0147036
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01710540
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt077956
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt068532
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0146488
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt075791
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt091144
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038784
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0129928
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt075791
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01699607
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER 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, 2024 AND 2023. 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, 2024 AND 2023, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0277418
IRS990ScheduleD/TotalBookValueOtherAssetsAmt075791
IRS990ScheduleD/TotalExpensesPerForm990Amt01710540
IRS990ScheduleD/TotalLiabilityAmt075791
IRS990ScheduleD/TotalRevenuePerForm990Amt01699607
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01699607
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01710540
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE RACIALLY NONDISCRIMINATORY POLICY IS LOCATED ON THE SCHOOL'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1AS 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 2024. 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.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0169764
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0DEBT ASSISTANCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CHRIST THE SHEPHERD LUTHERAN CHURCH
IRS990ScheduleI/RecipientTable/RecipientEIN0581915005
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04655 WEBB BRIDGE RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ALPHARETTA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0GA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd030005
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINAL DOCUMENT IS REVIEWED BY THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SELF AND FORMAL REVIEWS BASED ON PERFORMANCE, FEEDBACK, AND FINANCIAL STABILITY-ANNUAL ON ANNIVERSARY. REVIEWED BY SPERVISOR AND INCREASE IS DETERMINED BY CLASS OBSERVATION, FEEDBACK, AND SELF REVIEW AND IN PERSON REVIEW. INCREASE AMOUNT IS DETERMINED AT THAT POINT. BOARD APPROVS ADMINISTRATIVE SALARIES AND SCHOOL DIRECTOR DETERMINES HOURLY WAGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGE IN POLICY FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHRIST THE SHEPHERD LUTHERAN CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0581915005
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LUTHERANISM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04655 WEBB BRIDGE RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ALPHARETTA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd030005
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0169764
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR MARKET VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CHRIST THE SHEPHERD LUTHERAN CHURCH
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0951739
IRS990/TotalAssetsEOYAmt0900405
IRS990/TotalAssetsGrp/BOYAmt0951739
IRS990/TotalAssetsGrp/EOYAmt0900405
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0223658

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