Civic Intelligence

The Arbor School

EIN 76-0317198 • 501(c)3 • Houston, TX

Profile

The arbor school enables children with significant special needs to reach their fullest potential by educating, empowering, and building hope for its students and their families.

1919 Knoll StreetHouston, TX 77080

www.arbor.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.34x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

1.24x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

20th percentile

-8.0%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

45th percentile

$100,000

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

21st percentile

-3.0%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

28th percentile

-2.4%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$13,475,573

Down $420,343 (-3.0%) from 2024

Liabilities

Down

$4,528,989

Down $127,224 (-2.7%) from 2024

Net Assets

Down

$8,946,584

Down $293,119 (-3.2%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin20th percentile

Revenue

Down

$3,644,883

Down $91,350 (-2.4%) from 2024

Expenses

Up

$3,938,002

Up $491,342 (+14%) from 2024

Net Income

Down

-$293,119

Down $582,692 (-201%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$15M$10M$5.0M$0Assets 2010: $3,614,821Liabilities 2010: $990,086Net Assets 2010: $2,624,7352010Assets 2011: $3,451,941Liabilities 2011: $1,003,399Net Assets 2011: $2,448,5422011Assets 2012: $3,180,282Liabilities 2012: $1,033,687Net Assets 2012: $2,146,5952012Assets 2013: $3,089,557Liabilities 2013: $1,118,158Net Assets 2013: $1,971,3992013Assets 2014: $1,810,274Liabilities 2014: $345,807Net Assets 2014: $1,464,4672014Assets 2015: $1,758,550Liabilities 2015: $44,183Net Assets 2015: $1,714,3672015Assets 2016: $1,671,490Liabilities 2016: $0Net Assets 2016: $1,671,4902016Assets 2017: $1,768,789Liabilities 2017: $74,520Net Assets 2017: $1,694,2692017Assets 2018: $4,336,714Liabilities 2018: $1,297,335Net Assets 2018: $3,039,3792018Assets 2019: $4,868,747Liabilities 2019: $1,118,341Net Assets 2019: $3,750,4062019Assets 2020: $5,701,253Liabilities 2020: $3,449Net Assets 2020: $5,697,8042020Assets 2021: $13,587,676Liabilities 2021: $4,958,740Net Assets 2021: $8,628,9362021Assets 2022: $13,551,761Liabilities 2022: $4,904,610Net Assets 2022: $8,647,1512022Assets 2023: $13,824,382Liabilities 2023: $4,874,253Net Assets 2023: $8,950,1292023Assets 2024: $13,895,916Liabilities 2024: $4,656,213Net Assets 2024: $9,239,7032024Assets 2025: $13,475,573Liabilities 2025: $4,528,989Net Assets 2025: $8,946,5842025

Highlighted filing

2025

Assets$13,475,573
Liabilities$4,528,989
Net Assets$8,946,584
Open 2025 Filing

Operations Trend

Revenue Growth28th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,389,7272010Expenses 2011: $1,448,5482011Expenses 2012: $1,538,8332012Revenue 2013: $1,164,006Expenses 2013: $1,547,503Net Income 2013: -$383,4972013Revenue 2014: $1,372,753Expenses 2014: $1,422,249Net Income 2014: -$49,4962014Revenue 2015: $1,411,874Expenses 2015: $1,410,734Net Income 2015: $1,1402015Revenue 2016: $1,383,733Expenses 2016: $1,381,671Net Income 2016: $2,0622016Revenue 2017: $1,412,944Expenses 2017: $1,390,165Net Income 2017: $22,7792017Revenue 2018: $2,636,951Expenses 2018: $1,341,841Net Income 2018: $1,295,1102018Revenue 2019: $1,991,559Expenses 2019: $1,353,153Net Income 2019: $638,4062019Revenue 2020: $3,410,672Expenses 2020: $1,463,274Net Income 2020: $1,947,3982020Revenue 2021: $4,425,313Expenses 2021: $1,494,035Net Income 2021: $2,931,2782021Revenue 2022: $2,383,200Expenses 2022: $2,364,985Net Income 2022: $18,2152022Revenue 2023: $3,190,558Expenses 2023: $2,887,580Net Income 2023: $302,9782023Revenue 2024: $3,736,233Expenses 2024: $3,446,660Net Income 2024: $289,5732024Revenue 2025: $3,644,883Expenses 2025: $3,938,002Net Income 2025: -$293,1192025

Highlighted filing

2025

Revenue$3,644,883
Expenses$3,938,002
Net Income-$293,119
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,475,573
Liabilities
$4,528,989
Net assets
$8,946,584
Revenue
$3,644,883
Expenses
$3,938,002
Net income
-$293,119
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.5$4.53$8.95$3.64$3.94$0.29
2024Detailed filing. Detailed filing data is available for this year.$13.9$4.66$9.24$3.74$3.45$0.29
2023Detailed filing. Detailed filing data is available for this year.$13.8$4.87$8.95$3.19$2.89$0.30
2022Detailed filing. Detailed filing data is available for this year.$13.6$4.90$8.65$2.38$2.36$0.02
2021Detailed filing. Detailed filing data is available for this year.$13.6$4.96$8.63$4.43$1.49$2.93
2020Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$3.41$1.46$1.95
2019Detailed filing. Detailed filing data is available for this year.$4.87$1.12$3.75$1.99$1.35$0.64
2018Detailed filing. Detailed filing data is available for this year.$4.34$1.30$3.04$2.64$1.34$1.30
2017Detailed filing. Detailed filing data is available for this year.$1.77$0.07$1.69$1.41$1.39$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$1.38$1.38$0.00
2015Summary only. Only limited summary data is available for this year.$1.76$0.04$1.71$1.41$1.41$0.00
2014Summary only. Only limited summary data is available for this year.$1.81$0.35$1.46$1.37$1.42$0.05
2013Summary only. Only limited summary data is available for this year.$3.09$1.12$1.97$1.16$1.55$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$1.03$2.15$1.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$1.00$2.45$1.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$0.99$2.62$1.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 9, 2025
Return Version
2024v5.0
Gross Receipts
$3,730,472
Mission and Program Overview

Mission

The arbor school exists to educate children with special needs so that they might reach their highest level of personal independence. We offer an educational home for students who would not be served elsewhere.

To educate, empower, and build hope for children with significant special needs and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,019,299$9,716,663▼ $302,636
Savings and Temporary Cash Investments$2,137,120$2,037,201▼ $99,919
Cash and Non-Interest-Bearing Accounts$1,720,190$1,639,461▼ $80,729
Accounts Receivable$2,736$7,883▲ $5,147
Total Assets$13,895,916$13,475,573▼ $420,343
Other Assets Total$16,571$74,365▲ $57,794
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,621,014$4,498,270▼ $122,744
Deferred Revenue$4,794$16,654▲ $11,860
Accounts Payable and Accrued Expenses$30,405$14,065▼ $16,340
Total Liabilities$4,656,213$4,528,989▼ $127,224
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,477,616$8,053,001▼ $424,615
Net Assets With Donor Restrictions$762,087$893,583▲ $131,496
Total Net Assets Fund Balance$9,239,703$8,946,584▼ $293,119
Total Liabilities and Net Assets / Fund Balance$13,895,916$13,475,573▼ $420,343

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,072,132$785,792$7,857,924
Land$2,148,888-$2,148,888
Equipment$435,524$553,907$989,431
Other Land Buildings$60,119$41,176$101,295
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julianna JelinekExecutive DiFT$173,431-$173,431
Julianna JelinekExecutive Director-$160,000$13,431$173,431
Tricia BinghamDirector of EducaFT$121,263-$121,263

Board Members and Trustees

NameTitle
Jennifer MooreChair
Charly WeldonVice Chair
Anna ScholtesDirector
Christina MorseDirector
Debra MartinezDirector
Jeannie AbleDirector
Justus CorleyDirector
Lis PurdyDirector
Mark TempleDirector
Nathan StedhamDirector
Neil PotterDirector
Patrick MurrayDirector
Leslee MurphySecretary
Carrie PearsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,374,314
Program Service Revenue
$2,173,025
Investment Income
$96,281
Other Revenue
$1,263
All Other Contributions
$925,065
Change in Net Assets
$-293,119

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table25$46,124Fair Market Value (FMV)
Total Noncash Contributions25$46,124-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,343,195
Other Expenses$1,313,497
Total Fundraising Expense$329,688
Grants and Similar Amounts Paid$281,310
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,695,539$297,734$176,491$2,169,764
Depreciation Depletion$294,338$52,024$30,838$377,200
Office Expenses$250,501$10,292$73,924$334,717
Grants to Domestic Individuals$281,310--$281,310
Fees for Services Other$187,645$57,545$5,653$250,843
Interest$145,640$25,741$15,259$186,640
Current Officers, Directors, Trustees, and Key Employees$135,526$23,798$14,107$173,431
Occupancy$73,404$12,974$7,691$94,069
Insurance$54,645$9,658$5,725$70,028
Total Functional Expenses$3,118,548$489,766$329,688$3,938,002
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$85,589
Fundraising Gross Income$85,589
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Growing Futures$296,019$39,968$31,834$8,134
Fun Walk$135,253$29,257$11,924$17,333
Total Events$534,838$85,589$85,589-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The 990 is prepared by a cpa who is familiar with non-profits and then reviewed by the organization's board and executive director. The executive director and board will address any questions with the preparer in order to better understand the reports and suggest changes as needed. Once any changes have been made and approved, the 990 will be filed. Once the 990 has been accepted by the irs, a final copy is sent to the board.”

Form 990, Page 6, Part VI, Line 12C

“If the board has reasonable cause to believe that an insider of the arbor school has failed to disclose actual or possible conflicts of interest, including those arising from a transaction with a related interested person, it shall inform such insider of the basis of this belief and afford the insider an opportunity to explain the alleged failure to disclose. If, after hearing the insider's response and making further investigation as was warranted by the circumstances, the board determines that the insider has failed to disclose an actual or possible conflict of interest, the board shall take the appropriate disciplinary and corrective action. For this policy, an "insider" is a member of the board, the school director, chief financial officer, executive director, or any person with the responsibilities of these positions, or a key employee.”

Form 990, Page 6, Part VI, Line 15A

“The arbor school regularly reviews salaries for its main employees against national and local averages. Merit increases are also given, taking into consideration both performance and accountability measures.”

Form 990, Page 6, Part VI, Line 19

“Limited governing documents are available at the discretion of management upon written request during regular business hours.”

Filing and Contact Details

Filer

Filer Name
The Arbor School
EIN
76-0317198
Phone
7138278830
Address
1919 KNOLL STREET, HOUSTON, TX 77080

Signing Officer

Name
Julianna Jelinek
Title
Executive Director
Phone
7138278830
Signed
2025-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julianna Jelinek
Formed
1992
Legal Domicile
TX
Voting Board Members
14
Independent Board Members
14
Employees
65
Volunteers
65

Preparer

Firm
Ratliff & Associates Pc
Address
2501 PARKVIEW DR STE 205, FORT WORTH, TX 76102
Preparer
Jonathan Tucker
Phone
8173323222
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The school is a nonprofit organization that is exempt from federal income taxes under section 501(c)(3) of the internal revenue code except on net income derived from unrelated business activities. For the years ended july 31, 2025 and 2024, the school has not conducted unrelated business activities that are material to the financial statements taken as a whole. Accordingly, no provision for income taxes is included in the financial statements. Tax returns are open to examination by the relevant taxing authorities for a period of three years from the date the returns are filed. Accounting principles generally accepted in the united states of america, regarding income taxes, prescribe a recognition threshold and measurement principle for the financial statement recognition and measurement of tax positions taken or expected to be taken on a tax return that are not certain to be realized. The implementation of this accounting standard has no impact on the school's financial statements.”

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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/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIR OF EDUCA
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. FOR THE YEARS ENDED JULY 31, 2025 AND 2024, THE SCHOOL HAS NOT CONDUCTED UNRELATED BUSINESS ACTIVITIES THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. TAX RETURNS ARE OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, REGARDING INCOME TAXES, PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE IMPLEMENTATION OF THIS ACCOUNTING STANDARD HAS NO IMPACT ON THE SCHOOL'S FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NON-DISCRIMINATORY POLICY FOR THE ARBOR SCHOOL IS MADE CLEAR AT ALL TIMES ON THEIR WEBSITE AND CAN BE SEEN IN THE ADMISSIONS SECTION. IT IS ALSO PUBLISHED IN THE HANDBOOKS FOR THE PARENTS AND EMPLOYEES AND COVERED IN DETAIL AT THE ANNUAL ORIENTATION FOR THEIR STAFF AND THE FAMILIES OF THEIR STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ARBOR SCHOOL EMPLOYS THE USE OF FAST AID, A SOFTWARE SYSTEM CREATED AND MANAGED BY INDEPENDENT SCHOOL MANAGEMENT FOR THE COLLECTION AND REVIEW OF ALL FINANCIAL AID APPLICATIONS. THE RECOMMENDATIONS FROM THE FINANCIAL AID SOFTWARE ARE THEN REVIEWED AND FURTHER VETTED BY THE BOARD OF TRUSTEES FOR FINAL APPROVAL AND AWARD.

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