Civic Intelligence

The Arbor School

990 • Fiscal year 2021 • EIN 76-0317198

Aug 01, 2020 to Jul 31, 2021 • Filed on Dec 01, 2021

1919 Knoll StreetHouston, TX 77080

(713) 827-8830

Siviq Scores

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

Liabilities / Assets

68th percentile

0.36x

Higher debt load relative to assets than 68% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

82nd percentile

1.12x

Higher debt load relative to revenue than 82% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

92nd percentile

66%

Higher net margin than 92% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

23rd percentile

$100,000

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

97th percentile

138%

Faster asset growth than 97% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

69th percentile

30%

Faster revenue growth than 69% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$13,587,676

Up $7,886,423 (+138%) from 2020

Net Assets

Up

$8,628,936

Up $2,931,132 (+51%) from 2020

Liabilities

Up

$4,958,740

Up $4,955,291 (+143673%) from 2020

Revenue

Up

$4,425,313

Up $1,014,641 (+30%) from 2020

Expenses

Up

$1,494,035

Up $30,761 (+2.1%) from 2020

Net Income

Up

$2,931,278

Up $983,880 (+51%) from 2020

Historical Trend

Balance Sheet Trend

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

$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

2021

Assets$13,587,676
Liabilities$4,958,740
Net Assets$8,628,936

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$4,425,313
Expenses$1,494,035
Net Income$2,931,278
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Dec 1, 2021
Return Version
2020v4.0
Gross Receipts
$4,425,313
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,432,402$3,005,506▲ $573,104
Cash and Non-Interest-Bearing Accounts$1,307,503$2,879,656▲ $1,572,153
Savings and Temporary Cash Investments$222,085--
Investments in Publicly Traded Securities$81,293--
Total Assets$5,701,253$13,587,676▲ $7,886,423
Other Assets Total$1,657,970$7,702,514▲ $6,044,544
Liabilities
Mortgage Notes Payable Secured by Investment Property-$3,993,297-
Accounts Payable and Accrued Expenses$3,449$965,443▲ $961,994
Total Liabilities$3,449$4,958,740▲ $4,955,291
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,911,308$7,031,595▲ $2,120,287
Net Assets Without Donor Restrictions$786,496$1,597,341▲ $810,845
Total Net Assets Fund Balance$5,697,804$8,628,936▲ $2,931,132
Total Liabilities and Net Assets / Fund Balance$5,701,253$13,587,676▲ $7,886,423

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,148,888-$2,148,888
Equipment$856,618-$856,618
Other Assets Org$7,702,514--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julianna JelinekExecutive DiFT$100,000$100,000

Board Members and Trustees

NameTitle
Nathan StedhamBoard Chair
Jack LynchBoard Mbr to
Debra MartinezBoard Member
Justin LeonardBoard Member
Katelin PollockBoard Member
Kenny CorleyBoard Member
Kristen StedhamBoard Member
Melissa JuddBoard Member
Tiffany TylerBoard Member
Wade TurnerBoard Member
Helena ReillySecretary
Jeff SpillaneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,014,847
Program Service Revenue
$838,153
Investment Income
$1,145
Other Revenue
$571,168
All Other Contributions
$2,802,636
Change in Net Assets
$2,931,278

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,425,313
Total Revenue per Audited Statements
$4,425,313
Total Revenue per Form 990
$4,425,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,194,069
Other Expenses$299,966
Total Fundraising Expense$120,157
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$880,805$22,538$81,519$984,862
Current Officers, Directors, Trustees, and Key Employees-$100,000-$100,000
Payroll Taxes$71,325$9,568$6,089$86,982
Office Expenses$64,333$14,122-$78,455
Occupancy$60,377$13,254-$73,631
Fees for Services Accounting$20,165$4,426-$24,591
Other Employee Benefits$21,404$502$319$22,225
Other Expenses$19,346-$32,230$19,346
Information Technology$13,129$2,882-$16,011
Interest$10,978$2,410-$13,388
Depreciation Depletion$7,415$1,628-$9,043
Insurance$4,340$953-$5,293
Total Functional Expenses$1,201,595$172,283$120,157$1,494,035

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,494,036
Expenses per Audited Statements$1,494,035
Total Expenses per Form 990$1,494,035
Expenses Not Reported on Form 990$1
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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 2

Nathan stedham kristen stedham board chair board member family relationship

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

The draft 990 is reviewed by the board and executive director. Once all questions have been addressed and corrections made, the 990 is e-filed. The final copy of the 990 is distributed to the board after it has been filed and accepted by the irs.

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

Governing documents are made available upon request.

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
2021-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julianna Jelinek
Formed
1992
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
11
Employees
36
Volunteers
50

Preparer

Firm
Cox and Associates Cpas LLC
Address
21960 HIGHWAY 242, NEW CANEY, TX 77357
Preparer
Cynthia a Cox
Phone
2813998153
Supplemental Narrative

Additional Explanations

Form 990

Form 990, part iii, page 2 as a result of this commitment to our students, the arbor's student body is extremely neurologically diverse and physically involved. Children at the arbor present a wide range of disabilities including autistic-spectrum disorders, down syndrome, cerebral palsy, and a variety of other neurological and seizure disorders. The arbor works to assist these students in developing their motor, social, communication and problem-solving skills. We aim to enable each child to reach their highest level of personal success. The arbor uses carolina and ablls curriculum to assess and set goals for each of our students, tailoring them specifically to each student's abilities. The intensive program offered by the arbor requires a strict student-to-teacher ratio and as a result, our classrooms never exceed a 2:1 ratio. All student goals are very detailed and concrete so that progress can be measured daily, providing teachers and parents with a clear understanding of the child's progress. Parents are provided with copies of these goals on a regular basis; as quickly as a new goal is mastered, another is added. Each student's definition of success will look drastically different from that of his or her peers. For one student it may be crawling, where another will be self-feeding so successfully that they no longer remain dependent on a feeding tube. No matter the milestone achieved, each mastered goal is worthy of celebration and creates a huge difference in the lives of the student and their family. Covid-19 certainly had its impacts on the arbor and its operations. Most notably, shutting down all our events and outreach efforts as they related to fundraising. However, the strong community support received provided the safety net necessary to stay open, provide more scholarship support for our families than ever and make sure that our doors remained open for our families during a time where many schools found themselves closed. The arbor's board of trustees met and affirmed the arbor's program as an essential business for the community and as of june 1, 2020 we were open and operating with a full program. Unlike the traditional learner, our students who face serious and complex developmental delays are unable to do virtual learning and we were committed to keeping their progress moving forward. The arbor saw a strong uptick in enrollment of students who had been displaced and moved to a virtual learning environment.

Form 990, Page 1, Part I, Line 6

The members of our board are all volunteers. Due to covid-19 and restrictions on visitors to the school, there were no volunteers outside of the board. Normally, volunteers would assist in the classrooms with our students, assist the school with making campus improvements to the facility, helping with special projects that the school does, and assisting at our events.

Form 990, Part XI, Line 9

Book / tax depreciation difference -1

Financial Statement Notes

Schedule D, Page 3, Part X

The school believes that all significant tax positions utilized by the school will more likely than not be sustained upon examination. As of july 31, 2021, the tax years that remain subject to examination by the major tax jurisdictions under the statute of limitations are from the fiscal year 2017 forward. Tax penalties and interest, if any, would be accrued as incurred and would be classified as general and administrative expense in the statement of activities.

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 1

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IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD CHAIR
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IRS990/MissionDesc0THE 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.
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherExpensesIncludedAmt01
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL BELIEVES THAT ALL SIGNIFICANT TAX POSITIONS UTILIZED BY THE SCHOOL WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION. AS OF JULY 31, 2021, THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE MAJOR TAX JURISDICTIONS UNDER THE STATUTE OF LIMITATIONS ARE FROM THE FISCAL YEAR 2017 FORWARD. TAX PENALTIES AND INTEREST, IF ANY, WOULD BE ACCRUED AS INCURRED AND WOULD BE CLASSIFIED AS GENERAL AND ADMINISTRATIVE EXPENSE IN THE STATEMENT OF ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03005506
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07702514
IRS990ScheduleD/TotalExpensesPerForm990Amt01494035
IRS990ScheduleD/TotalRevenuePerForm990Amt04425313
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04425313
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01494036
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NON-DISCRIMINATORY POLICY FOR THE ARBOR SCHOOL IS MADE CLEAR AT ALL TIMES ON OUR WEBSITE. IT CAN BE SEEN IN THE ADMISSIONS SECTION OF THE WEBSITE AND IS PUBLISHED IN THE HANDBOOKS FOR OUR PARENTS AND EMPLOYEES. IT IS COVERED IN DETAIL DURING THE ANNUAL ORIENTATION FOR OUR STAFF AND THE FAMILIES OF OUR STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ARBOR SCHOOL RECEIVED A LOAN FROM THE SMALL BUSINESS ADMINISTRATION UNDER THE PAYROLL PROTECTION PROGRAM PUT INTO PLACE IN RESPONSE TO THE COVID-19 PANDEMIC.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART III, PAGE 2 AS A RESULT OF THIS COMMITMENT TO OUR STUDENTS, THE ARBOR'S STUDENT BODY IS EXTREMELY NEUROLOGICALLY DIVERSE AND PHYSICALLY INVOLVED. CHILDREN AT THE ARBOR PRESENT A WIDE RANGE OF DISABILITIES INCLUDING AUTISTIC-SPECTRUM DISORDERS, DOWN SYNDROME, CEREBRAL PALSY, AND A VARIETY OF OTHER NEUROLOGICAL AND SEIZURE DISORDERS. THE ARBOR WORKS TO ASSIST THESE STUDENTS IN DEVELOPING THEIR MOTOR, SOCIAL, COMMUNICATION AND PROBLEM-SOLVING SKILLS. WE AIM TO ENABLE EACH CHILD TO REACH THEIR HIGHEST LEVEL OF PERSONAL SUCCESS. THE ARBOR USES CAROLINA AND ABLLS CURRICULUM TO ASSESS AND SET GOALS FOR EACH OF OUR STUDENTS, TAILORING THEM SPECIFICALLY TO EACH STUDENT'S ABILITIES. THE INTENSIVE PROGRAM OFFERED BY THE ARBOR REQUIRES A STRICT STUDENT-TO-TEACHER RATIO AND AS A RESULT, OUR CLASSROOMS NEVER EXCEED A 2:1 RATIO. ALL STUDENT GOALS ARE VERY DETAILED AND CONCRETE SO THAT PROGRESS CAN BE MEASURED DAILY, PROVIDING TEACHERS AND PARENTS WITH A CLEAR UNDERSTANDING OF THE CHILD'S PROGRESS. PARENTS ARE PROVIDED WITH COPIES OF THESE GOALS ON A REGULAR BASIS; AS QUICKLY AS A NEW GOAL IS MASTERED, ANOTHER IS ADDED. EACH STUDENT'S DEFINITION OF SUCCESS WILL LOOK DRASTICALLY DIFFERENT FROM THAT OF HIS OR HER PEERS. FOR ONE STUDENT IT MAY BE CRAWLING, WHERE ANOTHER WILL BE SELF-FEEDING SO SUCCESSFULLY THAT THEY NO LONGER REMAIN DEPENDENT ON A FEEDING TUBE. NO MATTER THE MILESTONE ACHIEVED, EACH MASTERED GOAL IS WORTHY OF CELEBRATION AND CREATES A HUGE DIFFERENCE IN THE LIVES OF THE STUDENT AND THEIR FAMILY. COVID-19 CERTAINLY HAD ITS IMPACTS ON THE ARBOR AND ITS OPERATIONS. MOST NOTABLY, SHUTTING DOWN ALL OUR EVENTS AND OUTREACH EFFORTS AS THEY RELATED TO FUNDRAISING. HOWEVER, THE STRONG COMMUNITY SUPPORT RECEIVED PROVIDED THE SAFETY NET NECESSARY TO STAY OPEN, PROVIDE MORE SCHOLARSHIP SUPPORT FOR OUR FAMILIES THAN EVER AND MAKE SURE THAT OUR DOORS REMAINED OPEN FOR OUR FAMILIES DURING A TIME WHERE MANY SCHOOLS FOUND THEMSELVES CLOSED. THE ARBOR'S BOARD OF TRUSTEES MET AND AFFIRMED THE ARBOR'S PROGRAM AS AN ESSENTIAL BUSINESS FOR THE COMMUNITY AND AS OF JUNE 1, 2020 WE WERE OPEN AND OPERATING WITH A FULL PROGRAM. UNLIKE THE TRADITIONAL LEARNER, OUR STUDENTS WHO FACE SERIOUS AND COMPLEX DEVELOPMENTAL DELAYS ARE UNABLE TO DO VIRTUAL LEARNING AND WE WERE COMMITTED TO KEEPING THEIR PROGRESS MOVING FORWARD. THE ARBOR SAW A STRONG UPTICK IN ENROLLMENT OF STUDENTS WHO HAD BEEN DISPLACED AND MOVED TO A VIRTUAL LEARNING ENVIRONMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF OUR BOARD ARE ALL VOLUNTEERS. DUE TO COVID-19 AND RESTRICTIONS ON VISITORS TO THE SCHOOL, THERE WERE NO VOLUNTEERS OUTSIDE OF THE BOARD. NORMALLY, VOLUNTEERS WOULD ASSIST IN THE CLASSROOMS WITH OUR STUDENTS, ASSIST THE SCHOOL WITH MAKING CAMPUS IMPROVEMENTS TO THE FACILITY, HELPING WITH SPECIAL PROJECTS THAT THE SCHOOL DOES, AND ASSISTING AT OUR EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NATHAN STEDHAM KRISTEN STEDHAM BOARD CHAIR BOARD MEMBER FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DRAFT 990 IS REVIEWED BY THE BOARD AND EXECUTIVE DIRECTOR. ONCE ALL QUESTIONS HAVE BEEN ADDRESSED AND CORRECTIONS MADE, THE 990 IS E-FILED. THE FINAL COPY OF THE 990 IS DISTRIBUTED TO THE BOARD AFTER IT HAS BEEN FILED AND ACCEPTED BY THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IF 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE -1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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Document Assets

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Filings

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