Civic Intelligence

Agape Child Development Center

990 • Fiscal year 2023 • EIN 43-1576352

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 16, 2024

7400 Olive BlvdSaint Louis, MO 63130

(314) 725-5262

Siviq Scores

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

Liabilities / Assets

77th percentile

0.35x

Higher debt load relative to assets than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.10x

Higher debt load relative to revenue than 52% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

40th percentile

0.0%

Higher net margin than 40% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

96th percentile

136%

Faster asset growth than 96% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

86th percentile

59%

Faster revenue growth than 86% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$725,145

Flat from 2023

Net Assets

Flat

$469,729

Flat from 2023

Liabilities

Flat

$255,416

Flat from 2023

Revenue

Flat

$2,641,841

Flat from 2023

Expenses

Flat

$2,641,669

Flat from 2023

Net Income

Flat

$172

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $296,935Liabilities 2010: $10,557Net Assets 2010: $286,3782010Assets 2011: $185,180Liabilities 2011: $144,810Net Assets 2011: $40,3702011Assets 2012: $112,535Liabilities 2012: $56,356Net Assets 2012: $56,1792012Assets 2013: $89,881Liabilities 2013: $60,580Net Assets 2013: $29,3012013Assets 2014: $86,330Liabilities 2014: $155,780Net Assets 2014: -$69,4502014Assets 2015: $88,114Liabilities 2015: $156,135Net Assets 2015: -$68,0212015Assets 2016: $175,441Liabilities 2016: $9,210Net Assets 2016: $166,2312016Assets 2018: $95,487Liabilities 2018: $20,490Net Assets 2018: $74,9972018Assets 2019: $135,758Liabilities 2019: $83,387Net Assets 2019: $52,3712019Assets 2020: $226,266Liabilities 2020: $453,696Net Assets 2020: -$227,4302020Assets 2021: $364,563Liabilities 2021: $284,040Net Assets 2021: $80,5232021Assets 2022: $306,747Liabilities 2022: $271,378Net Assets 2022: $35,3692022Assets 2023: $725,145Liabilities 2023: $255,416Net Assets 2023: $469,7292023Assets 2023: $725,145Liabilities 2023: $255,416Net Assets 2023: $469,7292023Assets 2024: $204,997Liabilities 2024: $244,320Net Assets 2024: -$39,3232024

Highlighted filing

2023

Assets$725,145
Liabilities$255,416
Net Assets$469,729

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,216,5822010Expenses 2011: $2,179,7352011Expenses 2012: $1,955,8082012Revenue 2013: $1,713,448Expenses 2013: $1,737,642Net Income 2013: -$24,1942013Revenue 2014: $1,512,740Expenses 2014: $1,384,586Net Income 2014: $128,1542014Revenue 2015: $1,641,879Expenses 2015: $1,637,297Net Income 2015: $4,5822015Revenue 2016: $1,848,140Expenses 2016: $1,613,888Net Income 2016: $234,2522016Revenue 2018: $1,810,383Expenses 2018: $1,859,456Net Income 2018: -$49,0732018Revenue 2019: $1,753,344Expenses 2019: $1,773,137Net Income 2019: -$19,7932019Revenue 2020: $1,522,981Expenses 2020: $1,800,027Net Income 2020: -$277,0462020Revenue 2021: $1,775,418Expenses 2021: $1,468,210Net Income 2021: $307,2082021Revenue 2022: $1,660,472Expenses 2022: $1,707,339Net Income 2022: -$46,8672022Revenue 2023: $2,641,841Expenses 2023: $2,641,669Net Income 2023: $1722023Revenue 2023: $2,641,841Expenses 2023: $2,641,669Net Income 2023: $1722023Revenue 2024: $1,278,501Expenses 2024: $1,790,867Net Income 2024: -$512,3662024

Highlighted filing

2023

Revenue$2,641,841
Expenses$2,641,669
Net Income$172
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 16, 2024
Return Version
2023v5.1
Gross Receipts
$2,641,841
Mission and Program Overview

Mission

The Organization is purposed to provide the very best in educational and child care needs. The Organization has pledged to provide a sound, accelerated academic curriculum in a wholesome and safe Christian environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$87,073$518,271▲ $431,198
Land, Buildings, and Equipment, Net$156,225$143,425▼ $12,800
Other Notes and Loans Receivable, Net$63,449$63,449→ $0
Total Assets$306,747$725,145▲ $418,398
Liabilities
Other Liabilities$149,259$142,208▼ $7,051
Unsecured Notes Loans Payable$92,660$77,180▼ $15,480
Accounts Payable and Accrued Expenses$29,459$36,028▲ $6,569
Total Liabilities$271,378$255,416▼ $15,962
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,369$469,729▲ $434,360
Total Net Assets Fund Balance$35,369$469,729▲ $434,360
Total Liabilities and Net Assets / Fund Balance$306,747$725,145▲ $418,398

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$408,559$408,559
Leasehold Improvements$143,425$136,600$280,025
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ida Y GriffinChief Executive Officer Chair
Bernice WilliamsBoard Member
David GollidayBoard Member
Kenneth GriffinExecutive Officer
Twanna BarnettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,128
Program Service Revenue
$2,589,606
Investment Income
$41,107
Other Revenue
$0
Change in Net Assets
$172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,684,382
Salaries, Compensation, and Employee Benefits$957,287
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$1,325,165--$1,325,165
Other Salaries and Wages$889,191--$889,191
Payroll Taxes$68,096--$68,096
Fees for Services Other$66,283$162-$66,445
Other Expenses$64,575$4,553-$64,575
Insurance-$54,601-$54,601
Fees for Services Accounting-$44,252-$44,252
Office Expenses$24,186$6,603-$30,789
Fees for Services Management-$18,200-$18,200
Information Technology$12,375$1,271-$13,646
Depreciation Depletion-$12,800-$12,800
Travel$5,302--$5,302
Advertising$4,858--$4,858
All Other Expenses$1,988--$1,988
Total Functional Expenses$2,495,598$146,071$0$2,641,669
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ida GriffinBoard MemberRental of the school facilityNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Protection Loan$142,208
SBA Loan-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Officer directors etc family relationship Part VI line 2

Ida Yvonne Griffin and Kenneth Griffin are married.Donna Griffin and Ida Yvonne Griffin are in-laws.

Form 990 governing body review Part VI line 11

Governing body reviews the 990 prior to filing and questions are answered by the CPA preparer.

Governing documents etc available to public Part VI line 19

Governing body documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Agape Schools
EIN
43-1576352
Address
7400 Olive Blvd, Saint Louis, MO 63130
Doing Business As
Agape Academy and Child Develo

Signing Officer

Name
Ida Y Griffin
Title
Chief Executive
Phone
3147255262
Signed
2024-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ida Y Griffin
Formed
1996
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
0
Employees
33

Preparer

Firm
Davis Associates CPAs
Address
4119 N Hwy 67, Florissant, MO 63034
Preparer
Darlene M Davis CPA
Phone
3146530008
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

ERTC income

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing body reviews the 990 prior to filing and questions are answered by the CPA preparer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing body documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ERTC income
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0306747
IRS990/TotalAssetsEOYAmt0725145
IRS990/TotalAssetsGrp/BOYAmt0306747
IRS990/TotalAssetsGrp/EOYAmt0725145
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011128
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0146071
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02495598
IRS990/TotalFunctionalExpensesGrp/TotalAmt02641669
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0271378
IRS990/TotalLiabilitiesEOYAmt0255416
IRS990/TotalLiabilitiesGrp/BOYAmt0271378
IRS990/TotalLiabilitiesGrp/EOYAmt0255416
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt035369
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0469729
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02495598
IRS990/TotalProgramServiceRevenueAmt02589606
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02630713
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02641841
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0306747
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0725145
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt05302
IRS990/TravelGrp/TotalAmt05302
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt092660
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt077180
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.agapeacademystl.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ida Y Griffin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chief Executive
ReturnHeader/BusinessOfficerGrp/PhoneNum03147255262
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Agape Schools
ReturnHeader/Filer/BusinessNameControlTxt0AGAP
ReturnHeader/Filer/EIN0431576352
ReturnHeader/Filer/USAddress/AddressLine1Txt07400 Olive Blvd
ReturnHeader/Filer/USAddress/CityNm0Saint Louis
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063130
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431892095
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Davis Associates CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04119 N Hwy 67
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Florissant
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd063034
ReturnHeader/PreparerPersonGrp/PhoneNum03146530008
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Darlene M Davis CPA
ReturnHeader/ReturnTs02024-09-16T16:29:06-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.24$0.04$1.28$1.79$0.51
2023Detailed filing. Detailed filing data is available for this year.$0.73$0.26$0.47$2.64$2.64$0.00
2023Summary only. Only limited summary data is available for this year.$0.73$0.26$0.47$2.64$2.64$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.27$0.04$1.66$1.71$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.28$0.08$1.78$1.47$0.31
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.45$0.23$1.52$1.80$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.08$0.05$1.75$1.77$0.02
2018Summary only. Only limited summary data is available for this year.$0.10$0.02$0.07$1.81$1.86$0.05
2016Summary only. Only limited summary data is available for this year.$0.18$0.01$0.17$1.85$1.61$0.23
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.16$0.07$1.64$1.64$0.00
2014Summary only. Only limited summary data is available for this year.$0.09$0.16$0.07$1.51$1.38$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.09$0.06$0.03$1.71$1.74$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.06$0.06$1.96
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.14$0.04$2.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.01$0.29$2.22