2024-11-15T17:08:34-05:00 2024-06-30 450491842 BLANKENSHIP CPA GROUP PLLC 102 W 7TH ST STE 100 COLUMBIA TN 38401 990 2023-07-01 620760716 ASSOCIATION FOR GUIDANCE AID PLACEMENT AND EMPATHY ASSO 6157813000 4555 TROUSDALE DRIVE NASHVILLE TN 37204 V CHANDLER MEANS EXECUTIVE DIRECTOR 6157813000 2024-11-15 true true STEVEN D WARREN CPA P00921930 6153733771 2024-11-15 2023 2024-10-15 13:58:12Z AGAPE V CHANDLER MEANS 4555 TROUSDALE DRIVE NASHVILLE TN 37204 6768823 false X WWW.AGAPENASHVILLE.ORG X 1966 TN TO STRENGTHEN CHILDREN AND FAMILIES WITH THE HEALING LOVE OF CHRIST THROUGH PROFESSIONAL COUNSELING, ADOPTION, FOSTER CARE, AND DOMESTIC VIOLENCE SUPPORT AND ADVOCACY. 12 12 78 100 0 3253591 3196061 2250959 2503401 105166 183134 -46457 -23916 5563259 5858680 942730 962358 0 2818121 3287102 51600 51600 503224 1146347 1227751 4958798 5528811 604461 329869 5980033 6417294 426539 375930 5553494 6041364 X TO STRENGTHEN CHILDREN AND FAMILIES WITH THE HEALING LOVE OF CHRIST THROUGH PROFESSIONAL COUNSELING, ADOPTION, FOSTER CARE, AND DOMESTIC VIOLENCE SUPPORT AND ADVOCACY. false false 1206669 700 621358 COUNSELING & PSYCHOLOGICAL SERVICES: PROFESSIONAL COUNSELING, TESTING, AND SUPPORT GROUPS ARE AVAILABLE FOR CHILDREN/ADOLESCENTS, ADULTS, COUPLES AND FAMILIES NEEDING HELP WITH A WIDE RANGE OF ISSUES SUCH AS DEPRESSION, ANXIETY, GRIEF, MARITAL & RELATIONSHIP ISSUES, AND BEHAVIORAL PROBLEMS. AFFORDABILITY OF SERVICES IS ATTAINED THROUGH A SLIDING SCALE FEE SYSTEM AND THE ABILITY TO USE INSURANCE OR EAP BENEFITS IN MANY CASES, AS WELL AS THROUGH OTHER SPECIAL ARRANGEMENTS WITH EMPLOYERS AND A NUMBER OF CHURCHES AND SCHOOLS. AGAPE IS COMMITTED TO PROVIDING PROFESSIONAL CHRISTIAN COUNSELING TO THE COMMUNITY, REGARDLESS OF FINANCIAL RESOURCES. FROM JULY 2023 THROUGH JUNE 2024, AGAPE PROVIDED 10,861 COUNSELING SESSIONS TO 824 CLIENTS. 1982012 914140 1877843 FOSTER CARE, FOSTER HOME CERTIFICATION: AGAPE PROVIDES SAFE, STABLE, CARING FOSTER HOMES FOR CHILDREN WHO ARE REFERRED TO AGAPE BY THE TN DEPT OF CHILDREN'S SERVICES. AGAPE ALSO ACCEPTS VOLUNTARY PLACEMENTS WHEN PARENTS OR LEGAL CUSTODIANS ARE IN CRISIS & CANNOT CARE FOR THEIR CHILDREN. PARENTAL REUNIFICATION WITH CHILDREN IS ALWAYS THE INITIAL PERMANENCY PLAN WHILE ENSURING THE WELLBEING OF THE CHILDREN. AGAPE PROVIDES CASE MANAGEMENT AND ONGOING TRAINING FOR FOSTER PARENTS TO MEET EACH CHILD'S SPECIAL NEEDS. FROM JULY 2023 THROUGH JUNE 2024, AGAPE PROVIDED 24,819 DAYS OF CARE TO 110 CHILDREN IN FOSTER CARE. 67 FAMILIES HAVE COMPLETED PRE-SERVICE TRAINING AND WERE APPROVED FOSTER HOMES DURING FY24. 1200532 46563 MORNING STAR SANCTUARY DOMESTIC VIOLENCE SUPPORT AND ADVOCACY (MSS): MORNING STAR SANCTUARY DOMESTIC VIOLENCE SUPPORT AND ADVOCACY (MSS) EXISTS TO PROVIDE REFUGE FOR VICTIMS OF DOMESTIC VIOLENCE AND THEIR CHILDREN WHO HAVE FLED ABUSIVE SITUATIONS AND TO HELP EMPOWER THEM TO BREAK THE CYCLE OF VIOLENCE THAT CONTROLS THEIR LIVES. THROUGH THE COURT ADVOCACY PROGRAM, MSS PROVIDES FREE AND CONFIDENTIAL SERVICES INCLUDING ORDERS OF PROTECTION, SAFETY PLANNING AND DANGER ASSESSMENT TO VICTIMS OF DOMESTIC VIOLENCE. FROM JULY 2023 THROUGH JUNE 2024, 75 WOMEN, 64 CHILDREN, AND 12 MEN WERE SHELTERED WITH 3,722 BED NIGHTS PROVIDED. IN OUR COURT ADVOCACY PROGRAM WE SERVED 423 VICTIMS OF DOMESTIC VIOLENCE. 58223 955 4200 MATERNITY ASSISTANCE AND ADOPTION: COUNSELING IS OFFERED TO WOMEN WHOSE PREGNANCY HAS BROUGHT ON ADDITIONAL STRESS AND COMPLICATIONS AND WHO WANT TO LOOK AT OPTIONS RATHER THAN ABORTION. SUPPORT, ACCESS TO RESOURCES AND COUNSELING ASSISTS WOMEN IN DEVELOPING AN INFORMED PLAN THAT WILL EITHER ENABLE HER TO PARENT OR TO PLAN FOR ADOPTION. OPENNESS IS ENCOURAGED FOR ADOPTION PLANS. ADOPTION SERVICES FOR 19 CHILDREN WERE COMPLETED FROM JULY 2023 THROUGH JUNE 2024. 58223 955 4200 4447436 true true false false false false false false false true true false false true true true true false false false false false false true true false false false true true false false false false false false false false true false false false false false false false false true 52 0 true 78 true false false false false false true true false false false true false false false X 12 12 false false false false false false false true true false false true true true true true true true false false TN X X LORI DAVIDSON 6157813000 4555 TROUSDALE DRIVE NASHVILLE TN 37204 V CHANDLER MEANS EXECUTIVE DI 50.00 X 160738 0 11637 TARA SWAFFORD CHAIR 2.00 X X 0 0 0 JOHN STALLWORTH VICE-CHAIR 1.00 X X 0 0 0 SHOUNIKA NELSON TREASURER 2.00 X X 0 0 0 PHILLIP YOUNG SECRETARY 1.00 X X 0 0 0 BRAD ARNOLD BOARD MEMBER 1.00 X 0 0 0 NANCY CORNWELL BOARD MEMBER 1.00 X 0 0 0 LOGAN HARTLINE BOARD MEMBER 1.00 X 0 0 0 CAMERON HUNT BOARD MEMBER 1.00 X 0 0 0 LINDA JOHNSTON BOARD MEMBER 1.00 X 0 0 0 KELLYE RICE BOARD MEMBER 1.00 X 0 0 0 ANN ROBINSON BOARD MEMBER 1.00 X 0 0 0 LOREN SANDERS BOARD MEMBER 1.00 X 0 0 0 160738 11637 1 false true false 456016 716868 2023177 241499 3196061 FOSTER CARE SERVICE FEES 624110 1877843 1877843 COUNSELING FEES 624100 621358 621358 INDEPENDENT HOME STUDIES 624110 4200 4200 2503401 103976 103976 915657 834630 1869 81027 -1869 79158 79158 48882 456016 73644 -24762 -24762 MISCELLANEOUS REVENUE 900099 846 846 846 5858680 2503401 159218 962358 962358 174869 62953 55958 55958 2696286 2163348 308372 224566 83525 59562 13724 10239 97319 84791 5468 7060 235103 184096 28647 22360 6482 6482 51600 51600 21841 21841 47616 31286 15000 1330 76613 76613 66756 44802 15519 6435 92782 72241 17586 2955 141001 114638 23409 2954 47181 40689 4634 1858 34604 20093 13021 1490 112236 93289 16081 2866 117550 96984 17302 3264 PSYCHIATRIC & CLINICAL 281481 281481 DUES & SUBSCRIPTIONS 72737 59383 5924 7430 PAYROLL & BANK FEES 72394 50401 8569 13424 ANNUITY PAYMENTS 10313 10313 26164 18559 7096 509 5528811 4447436 578151 503224 271831 135833 254774 203925 85489 178526 160296 157772 31736 42681 3090830 1153646 1922169 1937184 2672644 3178766 581094 582607 5980033 6417294 300366 255750 126173 120180 426539 375930 X 3874017 4149688 1679477 1891676 5553494 6041364 5980033 6417294 329869 158001 X false true X true false X 2412913 3328609 2956608 3253591 3196061 15147782 2412913 3328609 2956608 3253591 3196061 15147782 141485 15006297 46181 42522 46933 70993 103976 310605 9955 6990 5691 1495 846 24977 15483364 10322099 0.96920 0.96120 X PART II, LINE 10 OTHER INCOME 24,131 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1010112 150000 116397 30456 1246053 987386 76332 53606 1010112 1104517 -117131 987386 971092 224582 91157 1104517 973796 -2704 971092 0.10030 0.89970 false false 703090 703090 1439003 635607 803396 661799 294707 367092 279094 219541 59553 7844 3791 4053 1937184 BENEFICIAL INTEREST IN PROPERTY & TR 543800 CASH SURRENDER VALUE OF LIFE INS POL 38807 582607 LIABILITY UNDER SPLIT-INT AGRMNT 120180 120180 X 6124562 158001 56769 73644 288414 5836148 21841 691 22532 5858680 5636692 56769 73644 130413 5506279 21841 691 22532 5528811 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 5 PERCENT OR LESS OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR-END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED. IN ESTABLISHING THIS POLICY, THE ORGANIZATION CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. THIS IS CONSISTENT WITH THE ORGANIZATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. THE ANNUAL DISTRIBUTION CAN BE USED TO SUPPORT OPERATIONS. SCHEDULE D, PAGE 3, PART X INCOME TAXES THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, INCOME FROM CERTAIN ACTIVITES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN MADE. US GAAP REQUIRES THE ASSOCIATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY (OR AN ASSET) IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS OF THE ASSOCIATION AND HAD CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, NO UNCERTAIN TAX POSITIONS HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR AN ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENTS EXPENSES NETTED AGAINST REVENUE PER 990 73,644 SCHEDULE D, PAGE 4, PART XI, LINE 4B FOREIGN INVESTMENT TAX NETTED AGAINST REVENUE PER AUDIT 691 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE PER 990 73,644 SCHEDULE D, PAGE 4, PART XII, LINE 4B FOREIGN INVESTMENT TAX NETTED AGAINST REVENUE PER AUDIT 691 X X X X X X X true MCPHERSON CONSULTING 900 19TH AVE S NASHVILLE TN 37212 GRANT/SOLI false 185000 51600 133400 185000 51600 133400 KIDS CLASSIC GO 289125 268785 20340 9374 9640 9348 10347 ANNUAL DINNER 164616 157074 7542 7471 11777 1 51157 30157 21000 2150 8144 3222 2171 504898 456016 48882 11524 17784 20041 24295 73644 -24762 true SUPPORT FOR FOSTER CARE 105 913913 RESIDENT ASSISTANCE 139 48445 FMV FOOD, SUPPLIES SCHEDULE I, PAGE 1, PART I, LINE 2 POTENTIAL RESOURCE PARENTS MUST MEET ELIGIBILITY REQUIREMENTS TO PARTICIPATE IN THE FOSTER CARE PROGRAM. SOME OF THE REQUIREMENTS INCLUDE MARITAL STATUS, AGE, HEALTH REQUIREMENTS, FAMILY COMPOSITION, INCOME AND EMPLOYMENT, BACKGROUND CHECKS AND AFFIRMATION OF A STATEMENT OF FAITH. EACH POTENTIAL RESOURCE PARENT MUST PARTICIPATE IN PRE-SERVICE TRAINING PROVIDED BY THE ORGANIZATION. ONCE A DETERMINATION IS MADE OF THE POTENTIAL RESOURCE PARENTS ELIGIBILITY, ADDITIONAL TRAINING IS PROVIDED FOR ORGANIZATION POLICIES AND PROCEDURES. TRAINING IS CONTINUED ANNUALLY FOR RESOURCE PARENTS TO CONTINUE TO PARTICIPATE. WHILE A CHILD IS PLACED IN THE RESOURCE HOME, FUNDS ARE AVAILABLE DURING THE TIME THE CHILD IS A PART OF THE RESOURCE HOME TO ASSIST WITH THE HOUSING, FOOD AND CLOTHING NEEDS OF THE CHILD. THE ORGANIZATION'S STAFF IS RESPONSIBLE FOR MONITORING THE RESOURCE HOME PLACEMENT ON A REGULAR BASIS AND THE STAFF IS AVAILABLE TO THE RESOURCE PARENT 24 HOURS A DAY, 7 DAYS OF THE WEEK IN THE EVENT OF AN EMERGENCY. SCHEDULE I, PAGE 4, PART IV PART III, LINE 2 THE FUNDS GRANTED FOR SPECIFIC ASSISTANCE ARE USED TO PROVIDE FOR THE PERSONAL NEEDS OF THOSE FLEEING A DOMESTIC VIOLENCE SITUATION. THOSE SEEKING ASSISTANCE ARE EVALUATED BY AN EXTENSIVE IN-TAKE PROCESS IN ACCORDANCE WITH TN COALITION TO END DOMESTIC AND SEXUAL VIOLENCE STANDARDS BEFORE ADMISSION TO OUR PROGRAM. CASE MANAGERS THEN EVALUATE THE PERSONAL NEEDS OF PROGRAM PARTICIPANTS AND ASSIST IN FULFILLING THE NEEDS THAT COMPLY WITH GRANT REQUIREMENTS. WHILE PARTICIPATING IN OUR PROGRAM, ASSISTANCE SUCH AS FOOD, TRANSPORTATION, AND MEDICAL CARE ARE PROVIDED TO SHELTER RESIDENTS AS NEEDED. FROM JULY 2023 THROUGH JUNE 2024, WE PROVIDED ASSISTANCE TO 139 PERSONS THROUGH OUR DOMESTIC VIOLENCE SHELTER PROGRAM. X false false false false false false false false false V CHANDLER MEANS EXECUTIVE DIRECTOR 160738 8037 3600 172375 X 7820 FMV X 1 166967 FMV X PRINT SUPPLIES 1 42487 FMV X SECURITY FEATUR 1 14295 FMV X SHELTER FLOORIN 1 9930 FMV false false false FORM 990, PAGE 2, PART III, LINE 4D MATERNITY ASSISTANCE AND ADOPTION: COUNSELING IS OFFERED TO WOMEN WHOSE PREGNANCY HAS BROUGHT ON ADDITIONAL STRESS AND COMPLICATIONS AND WHO WANT TO LOOK AT OPTIONS RATHER THAN ABORTION. SUPPORT, ACCESS TO RESOURCES AND COUNSELING ASSISTS WOMEN IN DEVELOPING AN INFORMED PLAN THAT WILL EITHER ENABLE HER TO PARENT OR TO PLAN FOR ADOPTION. OPENNESS IS ENCOURAGED FOR ADOPTION PLANS. ADOPTION SERVICES FOR 19 CHILDREN WERE COMPLETED FROM JULY 2023 THROUGH JUNE 2024. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT THEN REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BUSINESS DIRECTOR. AFTER THEIR REVIEW AND ANY REVISIONS ARE MADE, THE 990 IS SUBMITTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW. FOLLOWING APPROVAL BY THE FINANCE COMMITTEE, A COPY OF THE 990 IS SUBMITTED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS COVERED DURING ORIENTATION TO THE BOARD. EACH BOARD MEMBER IS REQUIRED TO DISCLOSE ANY POTENTIAL ISSUES WITH THE POLICY AND MUST SIGN A FORM STATING THEIR UNDERSTANDING AND COMPLIANCE WITH THE POLICY. IF ANY POLICY VIOLATION IS BROUGHT BEFORE THE BOARD AND CONFIRMED, THE MEMBER WOULD BE ASKED TO RECTIFY HIS/HER COMPLIANCE OR RESIGN THEIR POSITION ON THE BOARD. ALL BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST DISCLOSURE ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE ANNUALLY AND ALSO REVIEWS ALL COMPENSATION ADJUSTMENTS FOR THE ORGANIZATION. THEY ALSO REVIEW A COMPENSATION STUDY PERFORMED BY AN OUTSIDE ORGANIZATION THAT COMPILES COMPENSATION FOR SIMILAR ORGANIZATIONS. COMPENSATION ADJUSTMENTS ARE NOTED IN THE BOARD MEETING MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.