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Passes our checks

The Sheltering Arms

EIN 58-0566236 · Atlanta, GA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak49 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

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 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    16 of 20

    It owes 24% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    10 of 15

    Income fell 6% on the year before.

  • Spending floor

    15 of 15

    86% 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 25

    27 of 27 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports 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)
  1. $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.
  2. $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.
  3. $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

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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.