Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
990 • Fiscal year 2024 • EIN 92-0169557
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
Liabilities / Revenue
51st percentile
Higher debt load relative to revenue than 51% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 6.0% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Assets
Down$1,397,642
Down $221,827 (-14%) from 2023
Net Assets
Down$1,286,097
Down $225,019 (-15%) from 2023
Liabilities
Up$111,545
Up $3,192 (+2.9%) from 2023
Revenue
Down$1,359,736
Down $601,983 (-31%) from 2023
Expenses
Down$1,584,755
Down $85,004 (-5.1%) from 2023
Net Income
Down-$225,019
Down $516,979 (-177%) from 2023
To provide early childhood care and developmentally appropriate education for children ages 6 weeks to 10 years of age.
To provide Early childhood care and developmentally appropriate education for children ages 6 weeks to 12 years of age.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,414,780 | $860,744 | ▼ $554,036 |
| Savings and Temporary Cash Investments | - | $249,975 | - |
| Land, Buildings, and Equipment, Net | $99,383 | $170,668 | ▲ $71,285 |
| Accounts Receivable | $51,845 | $57,718 | ▲ $5,873 |
| Investments Other Securities | $24,389 | $28,051 | ▲ $3,662 |
| Inventories for Sale or Use | $20,980 | $20,981 | ▲ $1 |
| Prepaid Expenses and Deferred Charges | $8,092 | $9,505 | ▲ $1,413 |
| Total Assets | $1,619,469 | $1,397,642 | ▼ $221,827 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $84,316 | $87,695 | ▲ $3,379 |
| Deferred Revenue | $24,037 | $23,850 | ▼ $187 |
| Total Liabilities | $108,353 | $111,545 | ▲ $3,192 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,486,727 | $1,286,097 | ▼ $200,630 |
| Net Assets With Donor Restrictions | $24,389 | $0 | ▼ $24,389 |
| Total Net Assets Fund Balance | $1,511,116 | $1,286,097 | ▼ $225,019 |
| Total Liabilities and Net Assets / Fund Balance | $1,619,469 | $1,397,642 | ▼ $221,827 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $170,668 | $450,630 | $621,298 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Elia Peterson | Executive Director | FT | $81,383 | $81,383 |
| Name | Title |
|---|---|
| Erin Matray | President |
| Janice Witt | Vice-president |
| Doris Heilman | Director |
| Heather Koch | Director |
| Linda Gronewold | Director |
| Wendy Brant | Director |
| Lisa Carlson | Secretary |
| Ian Ludwig | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,067,355 |
| Other Expenses | $517,400 |
| Total Fundraising Expense | $30,581 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $673,557 | $75,054 | $9,922 | $758,533 |
| Occupancy | $180,461 | $30,077 | $4,297 | $214,835 |
| Other Employee Benefits | $131,561 | $21,974 | $3,450 | $156,985 |
| Current Officers, Directors, Trustees, and Key Employees | $34,578 | $43,223 | $8,645 | $86,446 |
| Payroll Taxes | $54,801 | $9,153 | $1,437 | $65,391 |
| Fees for Services Accounting | - | $22,280 | - | $22,280 |
| Insurance | $11,871 | $3,957 | - | $15,828 |
| All Other Expenses | $13,089 | $765 | - | $13,854 |
| Office Expenses | $10,653 | $1,776 | $254 | $12,683 |
| Depreciation Depletion | $11,215 | $590 | - | $11,805 |
| Information Technology | $8,232 | $1,372 | $196 | $9,800 |
| Other Expenses | $5,047 | $2,204 | $346 | $5,047 |
| Fees for Services Legal | - | $4,997 | - | $4,997 |
| Advertising | $285 | $15 | - | $300 |
| Travel | $58 | - | - | $58 |
| Conferences and Meetings | $44 | - | - | $44 |
| Total Functional Expenses | $1,322,502 | $231,672 | $30,581 | $1,584,755 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $1,013 |
| Fundraising Gross Income | $932 |
| Professional Fundraising Fees | $0 |
“Members of open arms governing board are elected by the members of zion lutheran church.”
“A copy of the Form 990 will be reviewed by the governing body before it is filed.”
“Compliance with the conflict of interest policy is reviewed annually by the board and management.”
“Compensation of the organization's executive director is reviewed and approved by the board of directors. Compensation of other key employees is reviewed and approved by the executive director and board during the annual budgeting process.”
“Documents are available upon request.”
“STAFF RECRUITING: Program service expenses 4,174. Management and general expenses 220. Fundraising expenses 0. Total expenses 4,394. DUES AND SUBSCRIPTIONS: Program service expenses 2,865. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,865. STUDENT TRANSPORTATION: Program service expenses 2,285. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,285. MISCELLANEOUS: Program service expenses 1,510. Management and general expenses 545. Fundraising expenses 0. Total expenses 2,055. REPAIRS AND MAINTENANCE: Program service expenses 1,505. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,505. ACCREDITATION: Program service expenses 750. Management and general expenses 0. Fundraising expenses 0. Total expenses 750.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 84316 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 87695 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 51845 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 57718 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To provide Early childhood care and developmentally appropriate education for children ages 6 weeks to 12 years of age. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 15 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 285 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 300 |
| IRS990/AllOtherContributionsAmt | 0 | 15967 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 765 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 13089 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 13854 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Open Arms Child Development Center |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9074559466 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2980 DAVIS ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FAIRBANKS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AK |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 99709 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1414780 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 860744 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 8645 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 43223 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 34578 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 86446 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 44 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 44 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 265576 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3662 |
| IRS990/CYOtherExpensesAmt | 0 | 517400 |
| IRS990/CYOtherRevenueAmt | 0 | -55 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1090553 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -225019 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1067355 |
| IRS990/CYTotalExpensesAmt | 0 | 1584755 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 30581 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1359736 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 24037 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 23850 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 590 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 11215 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 11805 |
| IRS990/Desc | 0 | Open Arms accredited program of childcare and early childhood education includes teaching, storytelling, sharing, music, playing and chapel, in a nurturing environment. Open Arms offers year-round care for infants six weeks old through five years old, an after school program, and a full day summer program for up to sixth grade. Open Arms provides care for over 100 children, daily. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 24389 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 42 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1322502 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 22280 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22280 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 4997 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4997 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 55.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ERIN MATRAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JANICE WITT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LISA CARLSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DORIS HEILMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LINDA GRONEWOLD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | WENDY BRANT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | HEATHER KOCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | IAN LUDWIG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ELIA PETERSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 81383 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 1013 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 932 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 249609 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1360749 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 196 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1372 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 8232 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 9800 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3957 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 11871 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 15828 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 20980 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 20981 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3662 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3662 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 24389 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 28051 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 450630 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 99383 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 170668 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 621298 |
| IRS990/LegalDomicileStateCd | 0 | AK |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE EARLY CHILDHOOD CARE AND DEVELOPMENTALLY APPROPRIATE EDUCATION FOR CHILDREN AGES 6 WEEKS TO 12 YEARS OF AGE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1511116 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1286097 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -81 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -81 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1486727 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1286097 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 4297 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 30077 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 180461 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 214835 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 254 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1776 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 10653 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 12683 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 3450 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 21974 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 131561 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 156985 |
| IRS990/OtherExpensesGrp/Desc | 0 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 1 | KITCHEN AND FOOD SUPPLI |
| IRS990/OtherExpensesGrp/Desc | 2 | WORKERS COMPENSATION |
| IRS990/OtherExpensesGrp/Desc | 3 | CLASSROOM SUPPLIES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 2034 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 346 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 14235 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2204 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 85412 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 88440 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 13198 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 5047 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 101681 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 88440 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15748 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5047 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 624410 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 26 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 26 |
| IRS990/OtherRevenueTotalAmt | 0 | 26 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 9922 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 75054 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 673557 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 758533 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1437 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9153 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 54801 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 65391 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 8092 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 9505 |
| IRS990/PrincipalOfficerNm | 0 | ELIA PETERSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CHILDCARE TUITION AND |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1090553 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1090553 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 731509 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 570974 |
| IRS990/PYOtherRevenueAmt | 0 | 1882 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1228328 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 291960 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1098785 |
| IRS990/PYTotalExpensesAmt | 0 | 1669759 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1961719 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -225019 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1090579 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 249975 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 265576 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 731509 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 406494 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 470616 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 462502 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2336697 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 3662 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 3662 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1090553 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1228328 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1609108 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2112659 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1802926 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 7843574 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 3662 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 3662 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00040 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 932 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1882 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2142 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 26803 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 6155 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 37914 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99590 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99590 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 10180271 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1356129 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1959837 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2015602 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2583275 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2265428 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 10180271 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1360723 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1961719 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2017744 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2610078 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2271583 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 10221847 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 170668 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 450630 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 621298 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 170668 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS OF OPEN ARMS GOVERNING BOARD ARE ELECTED BY THE MEMBERS OF ZION LUTHERAN CHURCH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A copy of the Form 990 will be reviewed by the governing body before it is filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD AND MANAGEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION OF OTHER KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND BOARD DURING THE ANNUAL BUDGETING PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | STAFF RECRUITING: Program service expenses 4,174. Management and general expenses 220. Fundraising expenses 0. Total expenses 4,394. DUES AND SUBSCRIPTIONS: Program service expenses 2,865. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,865. STUDENT TRANSPORTATION: Program service expenses 2,285. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,285. MISCELLANEOUS: Program service expenses 1,510. Management and general expenses 545. Fundraising expenses 0. Total expenses 2,055. REPAIRS AND MAINTENANCE: Program service expenses 1,505. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,505. ACCREDITATION: Program service expenses 750. Management and general expenses 0. Fundraising expenses 0. Total expenses 750. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, line 24e |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | ZION LUTHERAN CHURCH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | ZION LUTHERAN CHURCH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 237072912 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 237072912 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | AK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | AK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PROVIDES MONTHLY CONTRIBUTION TO THE ORGANIZATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | LEASES FACILITIES TO THE ORGANIZATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 509(A) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | 509(A) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 2982 DAVIS ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 2982 DAVIS ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | FAIRBANKS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | FAIRBANKS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | AK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | AK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 99709 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 99709 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.