A secular, homeschool organization offering classes from elementary through high school.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$113K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $33K a year · 5% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$113K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $102
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$625K
+2% vs prior year
Spent
$643K
To programs
89%
Net assets
$311K
By yearFY2020–FY2025
Revenue
$625K
FY2022▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$752K
FY2021$612K
FY2022$625K
FY2023$788K
FY2024$853K
FY2025$798K
Expenses
$643K
FY2022▲ +29%
Tap a bar for its year
Expenses by fiscal year
FY2020$596K
FY2021$498K
FY2022$643K
FY2023$777K
FY2024$905K
FY2025$809K
Net assets
$311K
FY2022▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$214K
FY2021$329K
FY2022$311K
FY2023$323K
FY2024$270K
FY2025$258K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $570K Management & general 11% · $73K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $113K paid to officers and key staff.

Part VII, Section A · reportable compensation
Program Dire
$55,274Pt VII · Sec A
$43,771Pt VII · Sec A
Treasurer
$13,500Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Esther Cha’s $71K as Program Director is at the 63rd percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kimberly Megyesi-Brem———$43,771$74,137$70,869
Esther Cha$71,000$68,999$65,500$55,274——
Tara Sheehan$38,500$30,300$24,500$13,500$5,340$7,850
Laura Steen$26,918$23,390————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides secular classes for homeschooled students from elementary through high school.

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Provided by the organization

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1 program · $570K · in their own filed words · FY2022
01

The arbor is a non-profit homeschool organization offering academic classes where intellectually curious children can learn and grow together. In 2022, we offered 145 classes in two sessions; fall and spring. We served approximately 422 students and 267 families collectively.

$570Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$102
Grants paid · 2 grants · $75K · 2024–2025
Unitemized GrantFY2025$22,820
Unitemized GrantFY2024$51,770

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$625K
Ln 12
Fees for servicesLn 2g$611K
Gifts and grantsLn 1h$15K
Money outPt IX
$643K
Ln 25
Programscol B$570K
Managementcol C$73K
Owns and owesPt X
$311K
net assets · Ln 32
Cash and savingsLn 1–2$315K
Total assetsLn 16$315K
LiabilitiesLn 26$3K
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$15K
Fees for servicesLn 2g$611K
Total revenueLn 12$625K
Assets in detailPt X, end of year
CashLn 1$315K
Cash and savings togetherLn 1–2$315K
Total assetsLn 16$315K
LiabilitiesLn 26$3K
Net assetsLn 32$311K
OperationsPt I, VI
EmployeesI 536
VolunteersI 644
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$331K$315K
Total assetsLn 16$331K$315K
LiabilitiesLn 26$2K$3K
Net assetsLn 32$329K$311K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$113K$89K$23K
Other salaries and wagesLn 7$357K$321K$36K
Payroll taxesLn 10$41K$37K$4K
Accounting feesLn 11c$2K$1K$160
Other fees for servicesLn 11g$750$750
Office expensesLn 13$27K$25K$3K
Information technologyLn 14$3K$3K
OccupancyLn 16$57K$52K$6K
InsuranceLn 23$9K$9K$475
Other expenses (24a–d)Ln 24$32K$32K$643
All other expensesLn 24e$1K$1K$141
Total functional expensesLn 25$643K$570K$73K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Mar 18, 2026 $798K$809K−$12K$258K 990 PDF
FY2024Filed with the IRS May 8, 2025 $853K$905K−$53K$270K 990 PDF
FY2023Filed with the IRS Mar 22, 2024 $788K$777K$11K$323K 990 PDF
FY2022 ViewingFiled with the IRS Mar 11, 2023 $625K$643K−$17K$311K 990 PDF
FY2021Filed with the IRS Mar 24, 2022 $612K$498K$115K$329K 990 PDF
FY2020Filed with the IRS Mar 11, 2021 $752K$596K$156K$214K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $625,395 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $117,782$14,886
I-9 Program service revenuePrior year $494,487$610,509
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $612,269$625,395
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $410,725$510,360
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $86,850$132,445
I-18 Total expensesPrior year $497,575$642,805
I-19 Revenue less expensesPrior year $114,694−$17,410
Part VI · Governance 5 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members5
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $625,395 across 4 lines filed
VIII-1f All other contributions, gifts and grants$14,886
VIII-1h Total contributions, gifts and grants$14,886
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $610,509$610,509
VIII-12 Total revenueRelated to mission $610,509$625,395
Part IX · Statement of functional expenses $642,805 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $89,140 · Management $23,404$112,544
IX-7 Other salaries and wagesPrograms $321,311 · Management $35,700$357,011
IX-10 Payroll taxesPrograms $36,724 · Management $4,081$40,805
IX-11c Accounting feesPrograms $1,440 · Management $160$1,600
IX-11g Other fees for servicesPrograms $750$750
IX-13 Office expensesPrograms $24,667 · Management $2,741$27,408
IX-14 Information technologyPrograms $2,552$2,552
IX-16 OccupancyPrograms $51,502 · Management $5,723$57,225
IX-23 InsurancePrograms $8,761 · Management $475$9,236
IX-24 Other expenses (24a–d)Programs $31,624 · Management $643$32,267
IX-24e All other expensesPrograms $1,266 · Management $141$1,407
IX-25 Total functional expensesPrograms $569,737 · Management $73,068 · Fundraising $0$642,805
Part X · Balance sheet $314,803 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $330,794$314,803
X-16 Total assetsStart of year $330,794$314,803
X-17 Accounts payable and accrued expensesStart of year $865$3,484
X-26 Total liabilitiesStart of year $2,065$3,484
X-27 Net assets without donor restrictionsStart of year $328,729$311,319
X-32 Total net assets or fund balancesStart of year $328,729$311,319
X-33 Total liabilities and net assetsStart of year $330,794$314,803
Part XI · Reconciliation of net assets $311,319 net assets at year end
XI-1 Total revenue$625,395
XI-2 Total expenses$642,805
XI-3 Revenue less expenses−$17,410
XI-4 Net assets at start of year$328,729
XI-10 Net assets at end of year$311,319

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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