Open Arms Child Development Center in Fairbanks, Alaska (AK)

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Open Arms Child Development Center
Employer Identification Number (EIN)920169557
Name of OrganizationOpen Arms Child Development Center
In Care of NameLenetta Colbert
Address2980 Davis Rd, Fairbanks, AK 99709-5233
ActivitiesChurch, synagogue, etc, Other religious activities
SubsectionReligious Organization
Ruling Date07/1941
DeductibilityContributions are deductible
FoundationChurch
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2013
Assets$100,000 to $499,999
Income$1,000,000 to $4,999,999
Filing Requirement990 - Not required to file (church)
Asset Amount$499,033
Amount of Income$2,266,413
Form 990 Revenue Amount$2,264,482
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Child Day Care


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Amount of income in 2013: $2,266,413 (it was $2,305,119 in 2012)
Open Arms Child Development Center: 

 $2,266,413
Other organizations performing similar types of work: 

 $197,933

Assets in 2013: $499,033 (it was $463,550 in 2012)
Open Arms Child Development Center: 

 $499,033
Other organizations performing similar types of work: 

 $34,378

Expenses in 2013: $2,217,520
Open Arms Child Development Center: 

 $2,217,520
Other organizations performing similar types of work: 

 $217,938

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 0.9

Number of employees in 2013: 111
Open Arms Child Development Center: 

 111
Other organizations performing similar types of work: 

 17

Grants share in income in 2013: 7.8%
This organization: 

 7.8%
Other organizations performing similar types of work: 

 7.5%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109600
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return133111
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$84,071$47,493
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$2,174,166$2,305,119$2,264,482
Contributions, Gifts, Grants and Other Similar Amounts$232,122$259,499$176,799
Program Service Revenue$1,935,039$2,037,658$2,066,996
Child Day Care Services $2,033,642$2,066,996
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$0$0$0
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$10,846
Gross income from fundraising events$0$0$12,777
Less: direct expenses$0$0$1,931
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$7,005$7,962$9,841
Child Day Care Services $7,962$9,841
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$2,171,827$2,129,515$2,217,520
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$73,870$64,780$98,162
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$1,268,379$1,156,215$1,167,129
Pension plan accruals and contributions$0$0
Other employee benefits$190,835$213,059
Payroll taxes$101,754$93,740$92,861
Fees for services (non-employees)
Management$0$0
Legal$125$7,107
Accounting$1,716$0
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$5,032$0
Advertising and promotion$2,672$2,758
Office expenses$19,378$11,881
Information technology$0$0
Royalties$0$0
Occupancy$286,216$288,362
Travel$1,421$980
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$1,543$6,905
Interest$1,657$1,423
Payments to affiliates$0$0
Depreciation, depletion, and amortization$21,761$28,937
Insurance$8,111$8,417
Other expenses$117,313$133,881
Other expenses$46,513$38,070
Other expenses$34,621$31,781
Other expenses$31,937$30,161
Other expenses$0$55,646
Balance Sheet
201120122013
Total assets$247,801$463,550$499,033
Cash - non-interest-bearing$167,711$171,450
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$15,999$17,159
Accounts receivable, net$44,910$57,163
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$10,340$9,677
Prepaid expenses and deferred charges$11,535$11,779
Land, buildings, and equipment: cost or other basis$202,688$219,957
Investments - publicly traded securities$0$0
Investments - other securities$10,367$11,848
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$154,081$194,473$181,512
Accounts payable and accrued expenses$20,408$27,652
Grants payable$0$0
Deferred revenue$0$23,169
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$74,232$56,646
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$99,833$74,045
Total net assets or fund balances$93,720$269,077$317,521
Unrestricted net assets$258,710$305,673
Temporarily restricted net assets$10,367$11,848
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$10,657,914
Subtotal$10,657,914
Gifts, grants, contributions, and membership fees received$1,064,581
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$9,593,333
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$10,733,860
Public support$10,657,914
Subtotal$1,184
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$1,184
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$74,762
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Early Learning Coalition Of Pinnellas County Inc5735 Rio Vista Dr, Clearwater, FL 33760-3137FL2003-08$48,443,670
2Springfield Day Nursery Corporation1095 Main St Flr 2, Springfield, MA 01103-2115MA1959-08$8,932,427
3The 1199-Employer Child Care CorporationPO BOX 840, New York, NY 10108-0840NY2002-03$8,675,383
4Child Care Network Of New York Inc, Ccn Of Ny6370 Woodhaven Blvd 2nd Fl, Rego Park, NY 11374-2831NY2010-06$5,978,502
5Sunshine Afterschool Child Care Inc7900 Peters Road, Plantation, FL 33324-4045FL2000-03$4,924,241
64cs Of Passaic County Inc2 Market St Ste 300, Paterson, NJ 07501-1726NJ2009-08$4,378,001
7Washington County Child Care Foundation5110 Tuxedo Blvd, Bartlesville, OK 74006-2838OK2001-09$4,285,975
8Urban Concepts Of Ny Round-The- Clock-Nursery Inc2380 Marion Ave, Bronx, NY 10458-7445NY1999-08$4,037,841
9Quality Adhc Inc5350 Atlantic Ave, Long Beach, CA 90805-6020CA2012-05$3,574,854
10Open Arms Child Development Center2980 Davis Rd, Fairbanks, AK 99709-5233AK1941-07$2,266,413
11Creative Play And Preschools Ltd125 E Redoubt Ave, Soldotna, AK 99669-8013AK1995-06$610,197
12Rabbit Creek Community Association13650 Lake Otis Pkwy, Anchorage, AK 99516-3413AK2004-11$429,869
13Sheldon Jackson Child Care Center111 John Brady Dr, Sitka, AK 99835-7664AK2008-02$401,941
14Little Bears PlayhousePO BOX 350, Girdwood, AK 99587-0350AK1983-01$272,649
15Early Learning Coalition, Denali Preschool & Learning CenterPO BOX 295, Healy, AK 99743-0295AK2010-02$122,973
16Big Lake Early Childhood AcademyPO BOX 520049, Big Lake, AK 99652-0049AK2009-12$53,023
17Grizzly Cubs Inc, Grizzly Cubs Childcare CenterPO BOX 194, Naknek, AK 99633-0194AK2005-01$38,932
18Our Village Preschool710 Waves Rd, Fairbanks, AK 99709-3409AK2001-01$19
19Rookery Daycare And Preschool IncPO BOX 234, Gustavus, AK 99826-0234AK1998-10$0
20Unalaska Child Care CenterPO BOX 486, Unalaksa, AK 99685-0486AK2001-09$0
Number of organizations performing similar types of work
Alaska11
Alabama87
Arkansas76
Arizona20
California338
Colorado74
Connecticut32
District of Columbia34
Delaware18
Florida232
Georgia206
Hawaii6
Iowa85
Idaho16
Illinois205
Indiana130
Kansas37
Kentucky32
Louisiana191
Massachusetts47
Maryland92
Maine15
Michigan102
Minnesota56
Missouri79
Mississippi127
Montana16
North Carolina167
North Dakota14
Nebraska33
New Hampshire16
New Jersey149
New Mexico34
Nevada10
New York238
Ohio99
Oklahoma25
Oregon30
Pennsylvania124
Rhode Island5
South Carolina60
South Dakota32
Tennessee106
Texas271
Utah17
Virginia91
Vermont23
Washington53
Wisconsin73
West Virginia20
Wyoming14
International47
Total4,115
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateConcordia University Inc12800 N Lake Shore Dr, Mequon, WI 53097-2418WI1941-07$107,895,692
SubordinateConcordia University2811 Ne Holman St, Portland, OR 97211-6067OR1965-01$77,366,018
SubordinateConcordia University7400 Augusta St, River Forest, IL 60305-1402IL1943-03$76,070,543
SubordinateConcordia University1530 Concordia, Irvine, CA 92612-3203CA1965-01$73,773,522
SubordinateConcordia University St Paul1282 Concordia Ave, Saint Paul, MN 55104-5479MN1972-02$53,884,877
SubordinateConcordia University Texas11400 Concordia University Dr, Austin, TX 78726-1887TX1941-07$51,986,267
SubordinateConcordia University800 N Columbia Ave, Seward, NE 68434-1500NE1941-07$48,514,087
SubordinateValley Lutheran High School3560 Mccarty Rd, Saginaw, MI 48603-2239MI1941-07$2,740,052
SubordinateLamb Of God Lutheran Church Inc2791 Inca Dr, Lk Havasu Cty, AZ 86406-8529AZ1941-07$255,926
SubordinateLutheran High School Association Of Southern California, Lcms Southern California High13570 Eldridge Avenue, Sylmar, CA 91342-2343CA1941-07$28,088
CentralLutheran Church Missouri Synod1333 S Kirkwood Rd, Saint Louis, MO 63122-7226MO1941-07$0
IntermediatePeace Lutheran Church Of Kent, Peace Luth Ps18615 Se 272nd St, Kent, WA 98042-5484WA1985-07$0
IntermediateCalvary Lutheran Church Mo Synod15110 10th Ave Sw, Burien, WA 98166-1821WA1941-07$0
IntermediateLoving Shepherd Luth ChurchPO BOX 1402, Hiram, GA 30141-1402GA1941-07$0
SubordinateConcordia College At Bronxville171 White Plains Rd, Bronxville, NY 10708-1923NY1941-07$28,944,495
SubordinateConcordia University4090 Geddes Rd, Ann Arbor, MI 48105-2750MI1941-07$16,878,578
SubordinateConcordia College1804 Green St, Selma, AL 36703-3323AL1941-07$15,720,904
SubordinateMill Neck Manor Luthern School For The Deaf40 Frost Mill Rd, Mill Neck, NY 11765-1102NY1941-07$15,699,360
SubordinateConcordia Lutheran High School Of North Harris County, Corcondia Lutheran Hs700 E Main St, Tomball, TX 77375-6721TX1941-07$7,251,099
SubordinateShepherds Flock Intergenerational Child Care800 W Oakton St, Arlington Hts, IL 60004-4602IL1941-07$6,747,059
Number of affiliated organizations
Alaska16
Alabama72
Arkansas75
Arizona85
California470
Colorado143
Connecticut46
District of Columbia4
Delaware10
Florida209
Georgia50
Hawaii11
Iowa343
Idaho51
Illinois604
Indiana275
Kansas196
Kentucky34
Louisiana77
Massachusetts27
Maryland83
Maine2
Michigan489
Minnesota497
Missouri371
Mississippi29
Montana71
North Carolina75
North Dakota101
Nebraska299
New Hampshire7
New Jersey83
New Mexico39
Nevada28
New York230
Ohio229
Oklahoma95
Oregon106
Pennsylvania101
Rhode Island3
South Carolina20
South Dakota119
Tennessee70
Texas421
Utah23
Virginia71
Vermont3
Washington138
Wisconsin502
West Virginia6
Wyoming46
International1
Total7,156

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