Civic Intelligence

Agape Community Center Inc.

990 • Fiscal year 2017 • EIN 58-2372950

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 10, 2018

2210 Marietta Blvd NWAtlanta, GA 30318

(404) 355-1877

Siviq Scores

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

Liabilities / Assets

20th percentile

0.02x

Higher debt load relative to assets than 20% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

11th percentile

0.01x

Higher debt load relative to revenue than 11% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

95th percentile

71%

Higher net margin than 95% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

68th percentile

$167,936

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

5th percentile

-17%

Faster asset growth than 5% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

75th percentile

21%

Faster revenue growth than 75% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$3,398,540

Down $685,079 (-17%) from 2016

Net Assets

Down

$3,342,958

Down $611,336 (-15%) from 2016

Liabilities

Down

$55,582

Down $73,743 (-57%) from 2016

Revenue

Up

$5,606,417

Up $967,419 (+21%) from 2016

Expenses

Down

$1,618,301

Down $1,586,103 (-49%) from 2016

Net Income

Up

$3,988,116

Up $2,553,522 (+178%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $370,430Liabilities 2011: $11,486Net Assets 2011: $358,9442011Assets 2012: $563,302Liabilities 2012: $37,087Net Assets 2012: $526,2152012Assets 2013: $574,653Liabilities 2013: $58,490Net Assets 2013: $516,1632013Assets 2014: $918,719Liabilities 2014: $50,421Net Assets 2014: $868,2982014Assets 2015: $3,028,581Liabilities 2015: $508,880Net Assets 2015: $2,519,7012015Assets 2016: $4,083,619Liabilities 2016: $129,325Net Assets 2016: $3,954,2942016Assets 2017: $3,398,540Liabilities 2017: $55,582Net Assets 2017: $3,342,9582017Assets 2018: $9,812,093Liabilities 2018: $701,009Net Assets 2018: $9,111,0842018Assets 2019: $9,280,082Liabilities 2019: $53,690Net Assets 2019: $9,226,3922019Assets 2020: $10,059,282Liabilities 2020: $279,484Net Assets 2020: $9,779,7982020Assets 2021: $10,850,690Liabilities 2021: $246,425Net Assets 2021: $10,604,2652021Assets 2022: $13,302,619Liabilities 2022: $119,285Net Assets 2022: $13,183,3342022Assets 2023: $13,193,168Liabilities 2023: $163,280Net Assets 2023: $13,029,8882023Assets 2024: $12,810,775Liabilities 2024: $154,846Net Assets 2024: $12,655,9292024

Highlighted filing

2017

Assets$3,398,540
Liabilities$55,582
Net Assets$3,342,958

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $975,665Expenses 2011: $766,880Net Income 2011: $208,7852011Expenses 2012: $978,7542012Revenue 2013: $1,063,792Expenses 2013: $1,073,844Net Income 2013: -$10,0522013Revenue 2014: $1,547,724Expenses 2014: $1,195,589Net Income 2014: $352,1352014Revenue 2015: $3,078,693Expenses 2015: $1,427,290Net Income 2015: $1,651,4032015Revenue 2016: $4,638,998Expenses 2016: $3,204,404Net Income 2016: $1,434,5942016Revenue 2017: $5,606,417Expenses 2017: $1,618,301Net Income 2017: $3,988,1162017Revenue 2018: $1,896,581Expenses 2018: $2,237,653Net Income 2018: -$341,0722018Revenue 2019: $2,463,773Expenses 2019: $2,348,465Net Income 2019: $115,3082019Revenue 2020: $3,080,698Expenses 2020: $2,527,292Net Income 2020: $553,4062020Revenue 2021: $3,588,324Expenses 2021: $2,763,857Net Income 2021: $824,4672021Revenue 2022: $5,835,919Expenses 2022: $3,256,850Net Income 2022: $2,579,0692022Revenue 2023: $3,493,407Expenses 2023: $3,664,859Net Income 2023: -$171,4522023Revenue 2024: $3,523,568Expenses 2024: $3,938,445Net Income 2024: -$414,8772024

Highlighted filing

2017

Revenue$5,606,417
Expenses$1,618,301
Net Income$3,988,116
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 10, 2018
Return Version
2017v2.2
Gross Receipts
$5,685,577
Mission and Program Overview

Mission

Agape empowers and supports underserved families within its community to discover and embrace their full potential.Agape achieves this mission by offering programs and services that are responsive to a variety of needs for school-age children, disabled individuals, adults, senior citizens, and families of NW Atlanta.

Agape empowers and supports underserved families within its community to discover and embrace their full potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,858,761$1,147,571▼ $711,190
Cash and Non-Interest-Bearing Accounts$922,316$852,335▼ $69,981
Savings and Temporary Cash Investments$491,809$484,150▼ $7,659
Accounts Receivable$33,540$55,000▲ $21,460
Land, Buildings, and Equipment, Net$58,109$40,483▼ $17,626
Prepaid Expenses and Deferred Charges$4,434$8,934▲ $4,500
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,083,619$3,398,540▼ $685,079
Other Assets Total$714,650$810,067▲ $95,417
Liabilities
Accounts Payable and Accrued Expenses$129,325$55,582▼ $73,743
Total Liabilities$129,325$55,582▼ $73,743
Net Assets / Fund Balance
Unrestricted Net Assets$1,491,382$2,604,073▲ $1,112,691
Temporarily Rstr Net Assets$2,462,912$738,885▼ $1,724,027
Total Net Assets Fund Balance$3,954,294$3,342,958▼ $611,336
Total Liabilities and Net Assets / Fund Balance$4,083,619$3,398,540▼ $685,079

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,332$201,199$241,531
Leasehold Improvements$151$135,511$135,662
Other Land Buildings-$21,901$21,901
Other Assets Org$8,696--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nell Benn LCSWExecutive DirecFT$140,741$27,195$167,936

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,380,469
Program Service Revenue
$0
Investment Income
$24
Other Revenue
$225,924
All Other Contributions
$5,311,469
Change in Net Assets
$3,988,116

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$127,736-
Other Non Cash Contri Table1$68,820Fair Market Value (FMV)
Food Inventory750$47,442-
Total Noncash Contributions751$243,998-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,606,417
Revenue Not Reported on Form 990
$53,917
Total Revenue per Audited Statements
$5,660,334
Total Revenue per Form 990
$5,606,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,057,684
Other Expenses$526,969
Total Fundraising Expense$277,730
Grants and Similar Amounts Paid$33,648
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$578,395$26,492$159,466$764,353
Current Officers, Directors, Trustees, and Key Employees$75,851$45,510$30,340$151,701
Payroll Taxes$51,025$5,615$14,803$71,443
Other Employee Benefits$44,857$4,937$13,014$62,808
Fees for Services Other-$6,638$47,183$53,821
Insurance$41,043$2,996$1,608$45,647
Grants to Domestic Individuals$33,648--$33,648
Occupancy$30,803$1,674$1,004$33,481
Depreciation Depletion$16,216$881$529$17,626
Office Expenses$11,015$1,212$3,195$15,422
Fees for Services Accounting-$13,803-$13,803
Other Expenses$6,519$717$1,891$9,127
Pension Plan Contributions$5,270$580$1,529$7,379
Information Technology$4,822$531$1,399$6,752
Travel$408$45$118$571
Total Functional Expenses$1,204,130$136,441$277,730$1,618,301

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,753,959
Expenses per Audited Statements$1,618,301
Total Expenses per Form 990$1,618,301
Expenses Not Reported on Form 990$135,658
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$304,450
Fundraising Direct Expenses$79,160
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
spring benefit$263,550$263,550$68,476$195,074
Other Events$40,900$40,900$10,684$30,216
Total Events$304,450$304,450$79,160$225,290
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

An copy of the form 990 is distributed to the executive committee prior to filing

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

ANNUAL DISCLOSURE

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The executive committee reviews comparable market data prior to approving the executive director's salary

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Agape Community Center
EIN
58-2372950
Phone
4043551877
Address
2210 MARIETTA BLVD NW, ATLANTA, GA 30318

Signing Officer

Name
Nell Benn
Title
Executive Direc
Signed
2018-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nell Benn
Formed
1997
Legal Domicile
Ga
Voting Board Members
31
Independent Board Members
31
Employees
40
Volunteers
423

Preparer

Firm
Blad & Associates Pc
Address
1832 Independence Square Ste A, Dunwoody, GA 30338
Preparer
Robert S Blad CPA
Phone
7705127600
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Transfer of assets to agape community center holding, inc. = -$4599452

Financial Statement Notes

Part X : FIN48 Footnote

The Organization recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authority, based on the technical merits of the position. As of December 31, 2017 and 2016, there are no known items which would result in a material accrual related to where the Organization has federal or state attributable tax positions. Generally, a taxing authority has three years to examine a tax return from the later of the filing date or extended due date.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Agape community center holding company $3591

Part XII, Line 2D: Other expenses and losses per audited F/S

Agape community center holding form 990 $85332

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IRS990/Desc0Agape serves 200 school-age children year round in innovative, in-school and after-school academic support programs; and 40 senior citizens providing a vibrant, social, safe community.Agape provides a supervised, safe haven in the after-school programs at a time of day when teen crime and teen pregnancy spike among unsupervised youths.Students and mentors are often paired in elementary school and the relationship may last through high school graduation.The average Agape high school senior has been enrolled at Agape for seven years, offering a remarkable opportunity to influence behavior and perspective.Agapes innovative in-school and after-school program model is complemented by Agape services and outreach that fulfill a holistic approach to guiding each child to discover and embrace their full potential.Students in Agapes programs receive 947 hours of programs and services each year. This deep investment in each childs life, over the course of years, changes the trajectory of each childs life and points them in the direction of their hearts desire.Students who remain in Agapes programs through 12th grade have a 100% high school graduation rate.Once graduated, 20% gain employment, 40% enroll in vocational school and 40% enter college; these students are the first in their families to ever attend college.Our current programs include:-In-School and After-school for Elementary and Middle School Students-ESOL for Spanish Speaking Students-The Ginger Kaney Mentoring Institute for High School Students-Ragtime, A Day Program for Seniors and Adults with Disabilities-Emergency Assistance for Families-GOGIRLGO! and F.I.T. Camp for Boys, Athletic, Health, and Wellness based Summer Camp-Reading Readiness a summer early reading / STEM program for rising kindergarten, first and second graders-Fresh Produce for Families a weekly family nutrition program-The Great Backpack Give-Away serving 2,000+ children annually-The Great Thanksgiving Give-Away serving 500+ local families annually-Extreme Bedroom Makeover new bedrooms for 140 children and counting!-Holiday Gift Programs serving 500+ children each year
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IRS990/Form990PartVIISectionAGrp/PersonNm21Lisa Herron Bankoff
IRS990/Form990PartVIISectionAGrp/PersonNm22LAURI STRAUSS
IRS990/Form990PartVIISectionAGrp/PersonNm23SHAYLA RUMLEY
IRS990/Form990PartVIISectionAGrp/PersonNm24KATHRYN COOK
IRS990/Form990PartVIISectionAGrp/PersonNm25EILEEN SCHERBERGER
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IRS990/Form990PartVIISectionAGrp/PersonNm27VICKIE KIRBO
IRS990/Form990PartVIISectionAGrp/PersonNm28TOM RICE
IRS990/Form990PartVIISectionAGrp/PersonNm29KAREN TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm30JEFFREY TOMPKINS
IRS990/Form990PartVIISectionAGrp/PersonNm31Nell Benn LCSW
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15DEV CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Director
IRS990/Form990PartVIISectionAGrp/TitleTxt28Director
IRS990/Form990PartVIISectionAGrp/TitleTxt29Director
IRS990/Form990PartVIISectionAGrp/TitleTxt30Director
IRS990/Form990PartVIISectionAGrp/TitleTxt31Executive Direc
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$0.15$12.7$3.52$3.94$0.41
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.2$0.16$13.0$3.49$3.66$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$0.12$13.2$5.84$3.26$2.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$0.25$10.6$3.59$2.76$0.82
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$0.28$9.78$3.08$2.53$0.55
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.28$0.05$9.23$2.46$2.35$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.81$0.70$9.11$1.90$2.24$0.34
2017Detailed filing. Detailed filing data is available for this year.$3.40$0.06$3.34$5.61$1.62$3.99
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.08$0.13$3.95$4.64$3.20$1.43
2015Detailed filing. Detailed filing data is available for this year.$3.03$0.51$2.52$3.08$1.43$1.65
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.05$0.87$1.55$1.20$0.35
2013Detailed filing. Detailed filing data is available for this year.$0.57$0.06$0.52$1.06$1.07$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.04$0.53$0.98
2011Summary only. Only limited summary data is available for this year.$0.37$0.01$0.36$0.98$0.77$0.21