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Case Study: The Sheltering Arms

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All organizational information in this paper is obtained from the latest IRS Form 990 that could be found. The form was obtained from the Foundation Center Website.
The name of the nonprofit organization of interest is The Sheltering Arms. It is located on Centennial Olympic Park Drive in Atlanta, Georgia. This organization is Georgia’s oldest nonprofit organization that majorly focuses on early childhood education programs. It is also one of the most respected organizations in the state. Its main mission is to give high-quality service to families. It also aims to provide affordable child care, education, and all-inclusive supportive services to the families in addition to providing professional development training to early childhood educators …show more content…
It achieved its tax-exempt status under section 501 (c), 537, or 4947 (a)(1) of the Internal Revenue Code (except private foundations). It therefore, does not pay taxes to the state.
The Sheltering Arms organization is a favorite because of a number of factors. One of this is that it still upholds the fundamental value that led to it being founded – strengthening families. The organization provides a strong foundation for young children from all walks of life and from families of all income levels in terms of education and child care. It also runs a number of activities each year that are aimed at community development.
A second factor that makes it a favorite is that it provides government child care subsidies and income-based scholarships to families. This goes a long way in ensuring that all children, irrespective of the walk of life or family income range, receive quality care. The organization also covers a considerable geographic area as it serves six Atlanta counties, thus ensuring that the maximum number of families receive the services. The Sheltering Arms is also a very transparent and authentic organization. All records about the organization are easily accessible to the public. The fact that it is also nonprofit means that its focus is not on profit making but to making the community a better place for …show more content…
This is an informational tax form that tax exempted organizations are required to file annually with the Internal Revenue Service. The purpose of the form is to provide the IRS with information concerning the organization’s mission, leadership, programs and financial information. The form also has a section for the organization to outline its accomplishments and so justify its tax-exempt status. This enables the IRS in ensuring that such organizations continue to qualify for the tax exemption even after the status is granted (Turbotax, 2014). The most recent IRS Form 990 filed by the Sheltering Arms organization that could be found was for the year 2013. The calendar/tax year begun on January 1st, 2013 and ended December 31st,

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