Civic Intelligence

Agape Community Development Center

990 • Fiscal year 2021 • EIN 26-3725357

Jan 01, 2021 to Dec 31, 2021 • Filed on Feb 21, 2022

PO Box 502Canton, MS 39046

(601) 859-8868

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

1.14x

Higher debt load relative to assets than 95% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

97th percentile

6.71x

Higher debt load relative to revenue than 97% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

10th percentile

-20%

Higher net margin than 10% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

54th percentile

$65,965

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 17.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

17th percentile

-3.3%

Faster asset growth than 17% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

74th percentile

44%

Faster revenue growth than 74% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$2,242,945

Down $77,089 (-3.3%) from 2020

Net Assets

Down

-$303,801

Down $77,089 (-34%) from 2020

Liabilities

Flat

$2,546,746

Flat from 2020

Revenue

Up

$379,515

Up $115,125 (+44%) from 2020

Expenses

Up

$456,604

Up $128,341 (+39%) from 2020

Net Income

Down

-$77,089

Down $13,216 (-21%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2016: $2,561,484Liabilities 2016: $2,654,158Net Assets 2016: -$92,6742016Assets 2017: $2,504,456Liabilities 2017: $2,483,516Net Assets 2017: $20,9402017Assets 2018: $2,569,384Liabilities 2018: $2,590,883Net Assets 2018: -$21,4992018Assets 2019: $2,390,108Liabilities 2019: $2,552,947Net Assets 2019: -$162,8392019Assets 2020: $2,320,034Liabilities 2020: $2,546,746Net Assets 2020: -$226,7122020Assets 2021: $2,242,945Liabilities 2021: $2,546,746Net Assets 2021: -$303,8012021Assets 2022: $2,836,874Liabilities 2022: $3,046,646Net Assets 2022: -$209,7722022Assets 2023: $2,438,915Liabilities 2023: $3,046,646Net Assets 2023: -$607,7312023Assets 2024: $2,195,760Liabilities 2024: $3,069,063Net Assets 2024: -$873,3032024

Highlighted filing

2021

Assets$2,242,945
Liabilities$2,546,746
Net Assets-$303,801

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2016: $210,197Expenses 2016: $302,871Net Income 2016: -$92,6742016Revenue 2017: $769,942Expenses 2017: $656,328Net Income 2017: $113,6142017Revenue 2018: $776,222Expenses 2018: $818,661Net Income 2018: -$42,4392018Revenue 2019: $669,587Expenses 2019: $810,925Net Income 2019: -$141,3382019Revenue 2020: $264,390Expenses 2020: $328,263Net Income 2020: -$63,8732020Revenue 2021: $379,515Expenses 2021: $456,604Net Income 2021: -$77,0892021Revenue 2022: $777,228Expenses 2022: $683,199Net Income 2022: $94,0292022Revenue 2023: $307,675Expenses 2023: $705,634Net Income 2023: -$397,9592023Revenue 2024: $477,078Expenses 2024: $742,650Net Income 2024: -$265,5722024

Highlighted filing

2021

Revenue$379,515
Expenses$456,604
Net Income-$77,089
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 21, 2022
Return Version
2021v4.1
Gross Receipts
$379,515
Mission and Program Overview

Mission

See schedule othe mission of the agape community development center is to provide safe, affordable, high quality child care for the madison county, ms community. In doing so, we support families in their efforts to reach their goals. The agape community development center provides a cognitively based program for children ages six weeks to five years. We provide a home like environment where children are encouraged to develop at their own pace. The agape staff is committed to the families we serve, providing support and encouragement.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,299,726$2,214,437▼ $85,289
Cash and Non-Interest-Bearing Accounts$20,308$28,508▲ $8,200
Total Assets$2,320,034$2,242,945▼ $77,089
Liabilities
Unsecured Notes Loans Payable$2,546,746$2,546,746→ $0
Total Liabilities$2,546,746$2,546,746→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-226,712$-303,801▼ $77,089
Total Net Assets Fund Balance$-226,712$-303,801▼ $77,089
Total Liabilities and Net Assets / Fund Balance$2,320,034$2,242,945▼ $77,089

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,189,437$436,663$2,626,100
Land$25,000-$25,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Margaret ChapmanExecutive DirectorFT$65,965$65,965

Board Members and Trustees

NameTitle
India MyersAsst. Director
Adrian BrownDirector
Rhonda ParksDirector
Gloria GriffinSecretary
Steven SimsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$302,142
Program Service Revenue
$77,373
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-77,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$246,759
Other Expenses$209,845
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$148,390--$148,390
Depreciation Depletion$85,289--$85,289
Current Officers, Directors, Trustees, and Key Employees$65,965--$65,965
Occupancy$39,665--$39,665
Payroll Taxes$18,943--$18,943
Other Employee Benefits$13,461--$13,461
Office Expenses-$7,054-$7,054
Fees for Services Accounting$3,242$2,379-$5,621
Fees for Services Legal$1,223$897-$2,120
Insurance$1,936--$1,936
Other Expenses$3,076$1,398-$1,398
All Other Expenses$941--$941
Advertising$631--$631
Travel$185$349-$534
Fees for Services Other$460--$460
Total Functional Expenses$444,527$12,077$0$456,604
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board of directors review the form 990 prepared by the cpa firm before filing and submit approval through electronic signature to the cpa firm preparing the form 990.

Form 990, Part VI, Section B, Line 12C

Board members are required to disclose potential conflicts of interest annually in writing.

Form 990, Part VI, Section B, Line 15A

The executive director's compensation is set by the board of directors based on comparable salaries in the area for the position. The compensation package is reviewed annually and compared to industry measures.

Form 990, Part VI, Section C, Line 19

All governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Agape Community Development Center
EIN
26-3725357
Phone
6018598868
Address
PO BOX 502, CANTON, MS 39046

Signing Officer

Name
Margaret Chapman
Title
Executive Director
Phone
6018598868
Signed
2022-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Chapman
Formed
2016
Legal Domicile
Ms
Voting Board Members
6
Independent Board Members
6
Employees
18
Volunteers
0

Preparer

Firm
Harper Rains Knight & Company Pa
Address
1052 HIGHLAND COLONY PKWY STE 100, RIDGELAND, MS 39157
Preparer
Joey Katool CPA
Phone
6016050722
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0SEE SCHEDULE OTHE MISSION OF THE AGAPE COMMUNITY DEVELOPMENT CENTER IS TO PROVIDE SAFE, AFFORDABLE, HIGH QUALITY CHILD CARE FOR THE MADISON COUNTY, MS COMMUNITY. IN DOING SO, WE SUPPORT FAMILIES IN THEIR EFFORTS TO REACH THEIR GOALS. THE AGAPE COMMUNITY DEVELOPMENT CENTER PROVIDES A COGNITIVELY BASED PROGRAM FOR CHILDREN AGES SIX WEEKS TO FIVE YEARS. WE PROVIDE A HOME LIKE ENVIRONMENT WHERE CHILDREN ARE ENCOURAGED TO DEVELOP AT THEIR OWN PACE. THE AGAPE STAFF IS COMMITTED TO THE FAMILIES WE SERVE, PROVIDING SUPPORT AND ENCOURAGEMENT.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED IN ANNUAL REPORT
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION RECEIVED ASSISTANCE FROM FEDERAL AND STATE GOVERNMENTAL GRANTS FOR CHILDCARE SERVICES AND FOOD SERVICES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEW THE FORM 990 PREPARED BY THE CPA FIRM BEFORE FILING AND SUBMIT APPROVAL THROUGH ELECTRONIC SIGNATURE TO THE CPA FIRM PREPARING THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST ANNUALLY IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S COMPENSATION IS SET BY THE BOARD OF DIRECTORS BASED ON COMPARABLE SALARIES IN THE AREA FOR THE POSITION. THE COMPENSATION PACKAGE IS REVIEWED ANNUALLY AND COMPARED TO INDUSTRY MEASURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0383705152
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0AGAPE EDUCATIONAL CENTER INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0POST OFFICE BOX 502
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0CANTON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd039046
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0AGAPE EDUCATIONAL CENTER, INC. MAINTAINS THE FOOD SERVICE PROGRAM FOR AGAPE COMMUNITY DEVELOPMENT CENTER. FUNDS RECEIVED FROM GOVERNMENTAL GRANTS ARE PAID TO AGAPE EDUCATIONAL CENTER AND ALL FOOD COSTS ARE THEN PAID BY AGAPE EDUCATIONAL CENTER ON BEHALF OF AGAPE COMMUNITY DEVELOPMENT CENTER. THESE GRANTS AND FOOD COSTS ARE REPORTED ON THE BOOKS AND RECORDS OF AGAPE EDUCATIONAL CENTER. ANY BALANCE REMAINING IS REPORTED AS A DUE TO/FROM BETWEEN THE TWO ENTITIES.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R - ADDITIONAL INFORMATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL AMOUNT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL AMOUNT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0AGAPE EDUCATIONAL CENTER INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1AGAPE EDUCATIONAL CENTER INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1Q
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02320034
IRS990/TotalAssetsEOYAmt02242945
IRS990/TotalAssetsGrp/BOYAmt02320034
IRS990/TotalAssetsGrp/EOYAmt02242945
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0302142
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012077
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0444527
IRS990/TotalFunctionalExpensesGrp/TotalAmt0456604
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02546746
IRS990/TotalLiabilitiesEOYAmt02546746
IRS990/TotalLiabilitiesGrp/BOYAmt02546746
IRS990/TotalLiabilitiesGrp/EOYAmt02546746
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-226712
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-303801
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0444527
IRS990/TotalProgramServiceRevenueAmt077373
IRS990/TotalReportableCompFromOrgAmt065965
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt077373
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0379515
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02320034
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02242945
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0349
IRS990/TravelGrp/ProgramServicesAmt0185
IRS990/TravelGrp/TotalAmt0534
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt02546746
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt02546746
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0POST OFFICE BOX 502
IRS990/USAddress/CityNm0CANTON
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039046
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARGARET CHAPMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06018598868
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AGAPE COMMUNITY DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessNameControlTxt0AGAP
ReturnHeader/Filer/EIN0263725357
ReturnHeader/Filer/PhoneNum06018598868
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 502
ReturnHeader/Filer/USAddress/CityNm0CANTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039046
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640809101
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARPER RAINS KNIGHT & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01052 HIGHLAND COLONY PKWY STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RIDGELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039157
ReturnHeader/PreparerPersonGrp/PhoneNum06016050722
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOEY KATOOL CPA
ReturnHeader/ReturnTs02022-03-09T13:38:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARGARET
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHAPMAN
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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