Civic Intelligence

Agape Christian Services

990 • Fiscal year 2019 • EIN 45-2450285

Dec 01, 2018 to Nov 30, 2019 • Filed on Oct 14, 2020

3500 North A Street Room 2400Midland, TX 79705

(432) 550-5683

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.04x

Higher debt load relative to assets than 53% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

46th percentile

0.02x

Higher debt load relative to revenue than 46% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

68th percentile

$54,245

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

84th percentile

33%

Faster asset growth than 84% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$454,811

Up $112,720 (+33%) from 2018

Net Assets

Up

$437,190

Up $99,388 (+29%) from 2018

Liabilities

Up

$17,621

Up $13,332 (+311%) from 2018

Revenue

Up

$854,156

Up $156,951 (+23%) from 2018

Expenses

Up

$754,768

Up $86,977 (+13%) from 2018

Net Income

Up

$99,388

Up $69,974 (+238%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $16,467Liabilities 2012: $02012Assets 2013: $17,897Liabilities 2013: $02013Assets 2014: $74,567Liabilities 2014: $1,621Net Assets 2014: $72,9462014Assets 2015: $120,757Liabilities 2015: $19,832Net Assets 2015: $100,9252015Assets 2016: $158,908Liabilities 2016: $24,597Net Assets 2016: $134,3112016Assets 2017: $325,402Liabilities 2017: $17,014Net Assets 2017: $308,3882017Assets 2018: $342,091Liabilities 2018: $4,289Net Assets 2018: $337,8022018Assets 2019: $454,811Liabilities 2019: $17,621Net Assets 2019: $437,1902019Assets 2020: $421,460Liabilities 2020: $127,858Net Assets 2020: $293,6022020Assets 2021: $517,909Liabilities 2021: $5,334Net Assets 2021: $512,5752021Assets 2022: $327,583Liabilities 2022: $2,851Net Assets 2022: $324,7322022Assets 2023: $187,003Liabilities 2023: $5,457Net Assets 2023: $181,5462023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2019

Assets$454,811
Liabilities$17,621
Net Assets$437,190

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $70,733Expenses 2012: $54,266Net Income 2012: $16,4672012Revenue 2013: $169,502Expenses 2013: $168,072Net Income 2013: $1,4302013Revenue 2014: $332,966Expenses 2014: $278,160Net Income 2014: $54,8062014Revenue 2015: $452,802Expenses 2015: $424,823Net Income 2015: $27,9792015Revenue 2016: $532,591Expenses 2016: $499,205Net Income 2016: $33,3862016Revenue 2017: $662,231Expenses 2017: $488,744Net Income 2017: $173,4872017Revenue 2018: $697,205Expenses 2018: $667,791Net Income 2018: $29,4142018Revenue 2019: $854,156Expenses 2019: $754,768Net Income 2019: $99,3882019Revenue 2020: $620,214Expenses 2020: $763,802Net Income 2020: -$143,5882020Revenue 2021: $960,443Expenses 2021: $741,470Net Income 2021: $218,9732021Revenue 2022: $562,956Expenses 2022: $750,799Net Income 2022: -$187,8432022Revenue 2023: $637,671Expenses 2023: $781,853Net Income 2023: -$144,1822023Revenue 2024: $91,871Expenses 2024: $283,704Net Income 2024: -$191,8332024

Highlighted filing

2019

Revenue$854,156
Expenses$754,768
Net Income$99,388
Jump To
Filing Snapshot
Filing Period
Dec 1, 2018 to Nov 30, 2019
Signed
Oct 14, 2020
Return Version
2018v3.3
Gross Receipts
$854,156
Mission and Program Overview

Mission

To facilitate mental and emotional health through professional counseling from a Christian perspective.

Agape is a Christian counseling center that provides professional counseling for people with mental and emotional needs. We provide services for all ages as individuals, couples or families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$320,457$335,641▲ $15,184
Accounts Receivable$21,259$113,318▲ $92,059
Land, Buildings, and Equipment, Net-$5,477-
Cash and Non-Interest-Bearing Accounts$375$375→ $0
Total Assets$342,091$454,811▲ $112,720
Liabilities
Accounts Payable and Accrued Expenses$2,557$13,547▲ $10,990
Deferred Revenue$1,732$4,074▲ $2,342
Total Liabilities$4,289$17,621▲ $13,332
Net Assets / Fund Balance
Unrestricted Net Assets$107,869$288,342▲ $180,473
Temporarily Rstr Net Assets$229,933$148,848▼ $81,085
Total Net Assets Fund Balance$337,802$437,190▲ $99,388
Total Liabilities and Net Assets / Fund Balance$342,091$454,811▲ $112,720

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,477$740$6,217
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas ElrodExecutive DirectorFT$54,245$54,245

Board Members and Trustees

NameTitle
Vaughny TaylorDirector and Development Chair
Kyle RogersDirector and HR Chair
Charlie DavidsonTreasurer and Finance Chair
Lori MorrowPresident
Christopher HaggerDirector
Jennifer LopezDirector
Jimmy HudsonDirector
Kathryn WhiteDirector
Sonny WebbDirector
Donna KellySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$541,683
Program Service Revenue
$312,254
Investment Income
$219
Other Revenue
$0
All Other Contributions
$541,683
Change in Net Assets
$99,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$627,821
Other Expenses$126,947
Total Fundraising Expense$38,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$424,424$49,970-$474,394
Current Officers, Directors, Trustees, and Key Employees-$30,004$30,004$60,008
Other Employee Benefits$42,033$7,881$2,627$52,541
Occupancy$46,391$5,154-$51,545
Payroll Taxes$32,702$6,132$2,044$40,878
Conferences and Meetings$11,270$9,257$675$21,202
Office Expenses$7,788$7,788$820$16,396
Fees for Services Accounting-$11,346-$11,346
Information Technology$4,422$2,085$1,203$7,710
Insurance$3,554$3,553-$7,107
Travel$5,626$163-$5,789
Advertising$956-$1,624$2,580
Fees for Services Other$245$2,287-$2,532
Depreciation Depletion$370$370-$740
Total Functional Expenses$579,781$135,990$38,997$754,768
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 990 was emailed to the executive director to distribute to the board treasurer to review and approve prior to filing since collectively they possess the skills, knowledge, and expertise to understand the financial and tax matters of the organization. The 990 will be presented to the entire board at their next scheduled meeting.

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

Upon their election to the board, each member completes a conflict of interest disclosure form that documents and explains any existing or potential conflicts. Actions are monitored by officers and executive management in board meetings to identify any conflicts that may arise. Internal control procedures are in place to detect conflicts as well.

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

The Executive Exaltation of the organization conducts an annual performanceevaluation of the executive director. Compensation is determined within the budget process of the Center as well as comparable compensation data for executive directors in similar positions.

Form 990, Part VI, Section C, Line 19

The organizations governing documents, and financial statements are available upon request at the main office address in Midland, Texas as reported on page 1 of the 990. The 990 is also published on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Agape Christian Services
EIN
45-2450285
Phone
4325505683
Address
3500 North A Street Room 2400, Midland, TX 79705
Doing Business As
Agape Counseling Services of West Texas

Signing Officer

Name
Thomas Elrod
Title
Executive Director
Signed
2020-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Elrod
Formed
2011
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
10
Employees
26
Volunteers
25

Preparer

Firm
Randy Silhan CPA Cfe
Address
PO BOX 1341, WOLFFORTH, TX 79382
Preparer
Randy Silhan
Phone
4325800204
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IRS990/PYProgramServiceRevenueAmt0242262
IRS990/PYRevenuesLessExpensesAmt029414
IRS990/PYSalariesCompEmpBnftPaidAmt0536619
IRS990/PYTotalExpensesAmt0667791
IRS990/PYTotalRevenueAmt0697205
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt099388
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0312254
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0320457
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0335641
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0541683
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0449992
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0450598
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0208757
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0170551
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01821581
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0219
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0253
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0232
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0160
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0156
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01020
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0312254
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0242262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0192724
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0311112
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0276951
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01335303
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0219
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0253
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0232
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0160
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0156
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01020
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03156884
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0853937
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0692254
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0643322
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0519869
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0447502
IRS990ScheduleA/Total509Grp/TotalAmt03156884
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0854156
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0692507
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0643554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0520029
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0447658
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03157904
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt05477
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0740
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06217
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05477
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 was emailed to the executive director to distribute to the board treasurer to review and approve prior to filing since collectively they possess the skills, knowledge, and expertise to understand the financial and tax matters of the organization. The 990 will be presented to the entire board at their next scheduled meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon their election to the board, each member completes a conflict of interest disclosure form that documents and explains any existing or potential conflicts. Actions are monitored by officers and executive management in board meetings to identify any conflicts that may arise. Internal control procedures are in place to detect conflicts as well.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Exaltation of the organization conducts an annual performanceevaluation of the executive director. Compensation is determined within the budget process of the Center as well as comparable compensation data for executive directors in similar positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organizations governing documents, and financial statements are available upon request at the main office address in Midland, Texas as reported on page 1 of the 990. The 990 is also published on guidestar.org.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TX
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0229933
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0148848
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0342091
IRS990/TotalAssetsEOYAmt0454811
IRS990/TotalAssetsGrp/BOYAmt0342091
IRS990/TotalAssetsGrp/EOYAmt0454811
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0541683
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt038997
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0135990
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0579781
IRS990/TotalFunctionalExpensesGrp/TotalAmt0754768
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04289
IRS990/TotalLiabilitiesEOYAmt017621
IRS990/TotalLiabilitiesGrp/BOYAmt04289
IRS990/TotalLiabilitiesGrp/EOYAmt017621
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0337802
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0437190
IRS990/TotalProgramServiceExpensesAmt0579781
IRS990/TotalProgramServiceRevenueAmt0312254
IRS990/TotalReportableCompFromOrgAmt054245
IRS990/TotalRevenueGrp/ExclusionAmt0219
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0312254

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.92$2.84$1.92
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.05$1.82$6.38$7.82$1.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$0.03$3.25$5.63$7.51$1.88
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.18$0.05$5.13$9.60$7.41$2.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.21$1.28$2.94$6.20$7.64$1.44
2019Detailed filing. Detailed filing data is available for this year.$4.55$0.18$4.37$8.54$7.55$0.99
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.04$3.38$6.97$6.68$0.29
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.17$3.08$6.62$4.89$1.73
2016Detailed filing. Detailed filing data is available for this year.$1.59$0.25$1.34$5.33$4.99$0.33
2015Detailed filing. Detailed filing data is available for this year.$1.21$0.20$1.01$4.53$4.25$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.02$0.73$3.33$2.78$0.55
2013Summary only. Only limited summary data is available for this year.$0.18$0.00$1.70$1.68$0.01
2012Summary only. Only limited summary data is available for this year.$0.16$0.00$0.71$0.54$0.16