Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 17.4% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
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
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
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $2,189,437 | $436,663 | $2,626,100 |
| Land | $25,000 | - | $25,000 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Margaret Chapman | Executive Director | FT | $65,965 | $65,965 |
| Name | Title |
|---|---|
| India Myers | Asst. Director |
| Adrian Brown | Director |
| Rhonda Parks | Director |
| Gloria Griffin | Secretary |
| Steven Sims | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“Board members are required to disclose potential conflicts of interest annually in writing.”
“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.”
“All governing documents are available upon request.”
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/Desc | 0 | TO PROVIDE A CURRICULUM WHICH ENABLES EACH CHILD TO DEVELOP NEW SKILLS AT THEIR OWN ABILITY LEVELS, TO PREPARE EACH CHILD TO SUCCEED IN UPPER SCHOOL AND TO PROVIDE A SAFE/HEALTHY ENVIRONMENT FOR THE CHILDREN SO THEIR PARENTS CAN OBTAIN PEACE OF MIND ABOUT THEIR CHILD'S CARE. |
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| IRS990/MissionDesc | 0 | 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. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST ANNUALLY IN WRITING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 383705152 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | MS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | AGAPE EDUCATIONAL CENTER INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | POST OFFICE BOX 502 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | CANTON |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 39046 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | AGAPE 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/FormAndLineReferenceDesc | 0 | SCHEDULE R - ADDITIONAL INFORMATION |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | ACTUAL AMOUNT |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | ACTUAL AMOUNT |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | AGAPE EDUCATIONAL CENTER INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | AGAPE EDUCATIONAL CENTER INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | S |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | Q |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2320034 |
| IRS990/TotalAssetsEOYAmt | 0 | 2242945 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2320034 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2242945 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 302142 |
| IRS990/TotalEmployeeCnt | 0 | 18 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 12077 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 444527 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 456604 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2546746 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2546746 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2546746 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2546746 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -226712 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -303801 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 444527 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 77373 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 65965 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 77373 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 379515 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2320034 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2242945 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 349 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 185 |
| IRS990/TravelGrp/TotalAmt | 0 | 534 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 2546746 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 2546746 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | POST OFFICE BOX 502 |
| IRS990/USAddress/CityNm | 0 | CANTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/USAddress/ZIPCd | 0 | 39046 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARGARET CHAPMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6018598868 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-02-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AGAPE COMMUNITY DEVELOPMENT CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AGAP |
| ReturnHeader/Filer/EIN | 0 | 263725357 |
| ReturnHeader/Filer/PhoneNum | 0 | 6018598868 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 502 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CANTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 39046 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640809101 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HARPER RAINS KNIGHT & COMPANY PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1052 HIGHLAND COLONY PKWY STE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | RIDGELAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 39157 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6016050722 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2022-02-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOEY KATOOL CPA |
| ReturnHeader/ReturnTs | 0 | 2022-03-09T13:38:01-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | MARGARET |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | CHAPMAN |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.