OPEN ARMS LEARNING CENTER INC (EIN 710744616) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1994

Legal Domicile

Phone

8704245758

Tax Period

2025-01-01 to 2025-12-31

OPEN ARMS LEARNING CENTER INC, founded in 1994, is a community nonprofit in the Education sector that reported $1.2M in total revenue in fiscal year 2018. Expenses of $1.2M left a modest 3% surplus.

Mission

PROVIDE CHILD CARE SERVICES FOR CHILDREN RANGING IN AGE FROM INFANT TO MIDDLE SCHOOL SO PARENTS CAN MAINTAIN EMPLOYEMENT.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $1,471,544

Program Service Revenue $307,383

Investment Income $0

Other Revenue $707

TOTAL REVENUE $1,779,634

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,134,487

Fundraising Expenses $0

Program Expenses $1,323,095

Other Expenses $621,008

TOTAL EXPENSES $1,755,495

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,779,634	$1,899,698	-0.1%
Expenses	$1,755,495	$1,932,378	-0.1%
Net Income	$24,139	$-32,680	-1.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$203,729

Total Directors

$203,729

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JILL WILSON	CEO	40.00	Officer Director	$123,465	$0	$123,465
JARRET WILSON	Secretary	40.00	Officer Director	$80,264	$0	$80,264
THERA LASHLEY	MEMBER	1.00	Director	$0	$0	$0
JULIE TILLEY	President	1.00	Officer Director	$0	$0	$0
MEKKA SPURLOCK	MEMBER	40.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,779,634	$1,755,495	$2,800,147	$24,139
2024	$1,899,698	$1,932,378	$2,894,903	$-32,680
2023	$1,812,142	$2,029,946	$3,048,989	$-217,804
2022	$2,548,778	$2,130,245	$3,894,455	$418,533
2021	$2,091,064	$1,742,945	$859,410	$348,119
2020	$1,848,009	$1,530,471	$496,395	$317,538
2019	$1,404,458	$1,377,590	$183,467	$26,868
2018	$1,248,551	$1,210,517	$171,258	$38,034

OPEN ARMS LEARNING CENTER INC