The Sheltering Arms
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SHELTERING ARMS' MISSION IS TO NURTURE AND EDUCATE CHILDREN, STRENGTHEN FAMILIES, AND BUILD COMMUNITIES BY PROVIDING HIGH QUALITY EARLY CARE AND EDUCATIONS THAT PREPARE YOUNG CHILDREN TO SUCCEED IN SCHOOL AND THAT IS ACCESSIBLE TO ALL, REGARDLESS OF FAMILY INCOME.
- Income
- $27.4 million
- Spending
- $28.7 million
- Spent on programs
- 86%
- Reserves
- -1.2 months of spending
- Largest source of income
- government grants, 67%
- Employees
- 575
- Volunteers
- 200
- Highest pay
- $256,795, president/ceo
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 49 out of 100.
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
16 of 20It owes 24% of what it owns.
Living within its means
8 of 15Spending exceeded income by 5% of income.
Income trend
10 of 15Income fell 6% on the year before.
Spending floor
15 of 1586% of spending went to programs and raising each dollar of donations cost 4 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100.
Independent board
25 of 2527 of 27 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $16.5 million spent. HEAD START AND EARLY HEAD START: EACH DAY, THE SHELTERING ARMS SERVES over 3,500 CHILDREN IN 16 CENTERS IN 5 METRO ATLANTA COUNTIES FROM 0-5 IN OUR HEAD START (HS) AND EARLY HEAD START (E/HS) PROGRAM. HS AND E/HS PLAY A KEY ROLE IN PREPARING OUR CHILDREN FOR SCHOOL. OUR TEACHERS, CLASSROOMS AND FAMILY SUPPORT PROGRAM, COMBINED WITH SUPERVISED INTERACTION WITH OTHER CHILDREN, HELP A GROWING CHILD DEVELOP IMPORTANT SOCIAL AND EMOTIONAL SKILLS, AS WELL AS A HEALTHY CONCEPT OF THEIR PERSONAL IDENTITY. OUR FAMILY SUPPORT PROGRAM WHICH USES THE TWO GENERATION APPROACH FOCUSES ON THE ENTIRE FAMILY BY EQUALLY AND INTENTIONALLY PROVIDING SERVICES AND OPPORTUNITIES FOR THE PARENT AND THE CHILD. OUR ORGANIZATION ALSO ADDRESSED THE HEALTH, SAFETY, AND FINANCIAL STRAIN BROUGHT ON BY THE GLOBAL COVID-19 PANDEMIC. WE'VE COMMITTED STAFF TIME AND FINANCIAL RESOURCES TO ENSURE WE HAVE PROPER PROTOCOLS AND PROCEDURES IN PLACE TO ENSURE THE SAFETY AND HEALTH OF THE CHILD WE SERVE AND ALL OUR EMPLOYEES.
- $5.3 million spent. OUR GEORGIA PRE-K PROGRAM AND SHELTERING ARMS GEORGIA TRAINING INSTITUTE TRAINED AND CREDENTIALED 828 AND 650 INDIVIDUALS, RESPECTIVELY, for EARLY CHILDHOOD AND FAMILY SUPPORT PROFESSIONALS EACH YEAR. OUR PROGRAM FOCUSES ON SOCIAL-EMOTIONAL HEALTH AND OVERALL KINDERGARTEN PREPAREDNESS. OUR CHILDREN PRACTICE COLLABORATIVE PROBLEM-SOLVING SKILLS, ENGAGE IN PLAY-BASED LEARNING AND BENEFIT FROM FAMILY SUPPORT SERVICES THAT FACILITATE SUCCESS IN SCHOOL AND IN LIFE. OUR HIGHLY TRAINED TEACHERS UTILIZE A RESEARCH-BASED CURRICULUM THAT PROMOTES COOPERATIVE LEARNING, CRITICAL THINKING AND INCORPORATES OUTDOOR PLAYTIME TO HELP EACH CHILD MEET DEVELOPMENTAL MILESTONES FOR KINDERGARTEN SUCCESS. WE'VE COMMITTED STAFF TIME AND FINANCIAL RESOURCES TO ENSURE WE HAVE PROPER PROTOCOLS AND PROCEDURES IN PLACE TO ENSURE THE SAFETY AND HEALTH OF THE CHILD WE SERVE AND ALL OUR EMPLOYEES.
- $2.9 million spent. CHILD & ADULT CARE FOOD PROGRAM (CACFP): THE FOOD PROGRAM THAT IS USED FOR BREAKFAST, LUNCH, AND SNACK FOR EACH OF THE CHILDREN IN THE EARLY EDUCATION AND FAMILY CENTERS. WE'VE COMMITTED STAFF TIME AND FINANCIAL RESOURCES TO ENSURE WE HAVE PROPER PROTOCOLS AND PROCEDURES IN PLACE TO ENSURE THE SAFETY AND HEALTH OF THE CHILD WE SERVE AND ALL OUR EMPLOYEES.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1942.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.