2024-10-04T16:44:39-05:00 2023-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2023-01-01 824568175 CHRIS 180 SUPPORT ORGANIZATION INC % CYRIL TURNER CHRI 4044869034 1030 FAYETTEVILLE RD SE ATLANTA GA 30316 Kathy colbenson BOARD CHAIR 4044869034 2024-11-15 true true SABRE J LINAHAN P01372980 4048746244 2024-11-15 2023 2024-10-15 13:58:12Z X Kathy colbenson 1030 FAYETTEVILLE RD SE ATLANTA GA 30316 179787 false X WWW.CHRS180.ORG X 2018 GA To support CHRIS 180 Inc.s mission to heal children, strengthen families and build community. CHRIS is an acronym for our values:Creativity, Honor, Respect, Integrity & safety. 5 4 0 5 0 4900 0 137667 179787 0 0 0 0 142567 179787 0 0 0 0 0 0 0 0 0 764983 850540 764983 850540 -622416 -670753 10926271 10218752 12624273 12619985 -1698002 -2401233 X TO SUPPORT CHRIS 180 INC.S MISSION TO HEAL CHILDREN, STRENGTHEN FAMILIES AND BUILD COMMUNITY. CHRIS IS AN ACRONYM FOR OUR VALUES: CREATIVITY, HONESTY, RESPECT, INTEGRITY AND SAFETY. false false 837218 179787 IN JANUARY 2018, A NEW 501(C)(3), THE CHRIS 180 SUPPORT ORGANIZATION, INC., WAS FORMED TO FACILITATE THE NEW MARKET TAX CREDIT TRANSACTION BY HOLDING CAPITAL CAMPAIGN FUNDS TRANSFERRED TO IT BY CHRIS 180 AND CERTAIN PROPERTIES TRANSFERRED TO IT BY CHRIS PROPERTIES, LLC AND CHRIS HOMES PROPERTIES, LLC DURING THE SEVEN-YEAR TERM OF THE NEW MARKET TAX CREDIT PROGRAM. See Schedule O for more detail. 837218 true false false false false false false false false false true false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 false 0 false false false false false false false false X 5 4 false false false false false false false true true false false true true true true true true false false false GA X X CYRIL TURNER 4049837963 PO BOX 53136 ATLANTA GA 30355 KATHY COLBENSON BOARD CHAIR (CHRIS 180 CEO) 0.1 40.0 X 0 254921 18340 SHEILA WIEDMAN DIRECTOR 0.1 0.0 X 0 0 0 TODD MARKLE DIRECTOR 0.1 0.0 X 0 0 0 CASSANDRA KIRK DIRECTOR 0.1 0.0 X 0 0 0 CATHY HASBROUCK DIRECTOR 0.1 0.0 X 0 0 0 0 254921 18340 0 false true false 0 0 SUPPORT FUNCTIONS 179787 179787 179787 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 179787 179787 0 0 0 0 0 0 0 0 0 0 84830 84830 0 12712 12712 0 0 0 0 0 0 0 0 0 0 0 0 128928 128928 0 542102 542102 0 EQUIPMENT LEASE 81358 81358 BANK FEES 610 610 850540 837218 13322 0 240079 165962 0 0 0 0 32833 0 0 0 0 0 0 0 0 0 0 0 12522582 2469792 10653359 10052790 0 0 0 0 0 0 0 0 0 0 10926271 10218752 14273 9985 0 0 0 0 0 0 0 0 0 0 12610000 12610000 0 0 0 0 12624273 12619985 X -1698002 -2401233 0 0 -1698002 -2401233 10926271 10218752 -670753 -32478 X false true X true true true X X 1 CHRIS 180 INC 581430183 7 true 0 0 1 true false false false false false false false false false false false false false false true false 0 311050 311050 0 11106355 1784535 9321820 0 0 0 0 22989 21456 1533 0 1082188 663801 418387 10052790 0 0 X FIN 48 footnote The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and therefore, no provision for income taxes is required. In addition, the Organization has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. In 1981, the Organization received approval from the IRS that it was considered to be a public charity under Section 509(a)(1) and 170 (b)(1)(a)(vi) of the Internal Revenue Code, since it receives a substantial part of its support from governmental grants and the general public. The Organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Organization takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Organization is subject to examination by the federal and state taxing authorities. In general, the Organization is no longer subject to tax examinations for the tax years ending before December 31, 2020. X X X false false false false false false false false false KATHY COLBENSON BOARD CHAIR (CHRIS 180 CEO) 240381 14540 0 7540 10962 273423 0 Part III, Line 4a CAPITAL CAMPAIGN FUNDS AND NMTC PROCEEDS RECEIVED UNDER THE NMTC PROGRAM WILL BE DISBURSED TO CREATE THREE NEW GATEWAY FOSTER HOMES, RENOVATE A HOME FOR RELOCATION OF A GROUP HOME, CONSTRUCT A FOSTER CARE ASSESSMENT AND SUPPORT AND/OR A FAMILY PRESERVATION DUPLEX, CONSTRUCT A 20,000 SQUARE FOOT EARTHCRAFT-CERTIFIED CENTER OF EXCELLENCE FOR TRAINING, EDUCATION, AND CONNECTIONS, RENOVATE EXISTING OFFICE SPACE TO CREATE AN INTEGRATED HEALTH CLINIC AND EXPAND COUNSELING. THE NEW MARKETS TAX CREDIT PROGRAM (NMTC PROGRAM) WAS ESTABLISHED BY CONGRESS IN 2000 TO ATTRACT INVESTMENT CAPITAL TO LOW-INCOME COMMUNITIES BY PERMITTING INVESTORS TO RECEIVE TAX CREDIT INCENTIVES IN EXCHANGE FOR MAKING EQUITY INVESTMENTS IN CERTIFIED COMMUNITY DEVELOPMENT ENTITIES (CDE). UNDER THIS PROGRAM, CERTAIN COMMERCIAL BANKS AND OTHER INVESTORS ARE ABLE TO SUBSIDIZE ELIGIBLE PROJECTS THAT MEET THE NMTC PROGRAM REQUIREMENTS. AT THE COMPLETION OF THE NMTC AGREEMENT IN SEVEN YEARS, THESE PROPERTIES WILL BE TRANSFERRED BACK TO THE LLCS OPERATED BY CHRIS 180, INC. YEARS, THESE PROPERTIES WILL BE TRANSFERRED BACK TO THE LLCS OPERATED BY CHRIS 180, INC. PART VI, LINE 11B CHRIS 180 PROVIDES A COPY OF THE FORM 990 TO THE AUDIT & FINANCE COMMITTEE AND BOARD OF DIRECTORS FOR REVIEW, PRIOR TO FILING. PART VI, LINE 12C CHRIS 180 IS COMMITTED TO AVOIDING BOTH CONFLICTS OF INTEREST AND THE APPEARANCE OF CONFLICTS OF INTEREST. WHEN SOMEONE (EMPLOYEE OR BOARD MEMBER) FEELS THERE IS A CONFLICT OF INTEREST THEY MAY CONSULT WITH THE CEO DIRECTLY. IF THEY ARE UNCOMFORTABLE DISCUSSING WITH THE CEO, CHRIS 180 HAS CONTRACTED WITH A THIRD PARTY (THE NETWORK) THAT PROVIDES AN 800 NUMBER FOR ANYONE TO REPORT AN ETHICS OR CONFLICT OF INTEREST REPORT. THE CALLER DOES NOT HAVE TO IDENTIFY THEMSELVES TO PROTECT THEIR ANONYMITY. THE INTERVIEWER RELAYS THE INFORMATION TO SENIOR MANAGEMENT OR THE BOARD OF DIRECTORS BASED ON THE NATURE OF THE ISSUE. ALL ALLEGATIONS ARE INVESTIGATED. MONTHLY REPORTS ARE RECEIVED FROM THE NETWORK, REVIEWED BY A MEMBER OF SENIOR MANAGEMENT AND RETAINED FOR FURTHER NEEDS. PART VI, LINE 19 FINANCIAL STATEMENTS ARE LISTED ON THE ORGANIZATION'S WEBSITE; GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE MADE AVAILABLE TO THE PUBLIC UPON REASONABLE REQUEST. CHRIS 180 INC 1030 FAYETTEVILE ROAD ATLANTA GA 30316 581430183 COMMUNITY GA 501(C)(3) 7 NA false false false false false false false false false false true false false false false false false false false false CHRIS 180 INC J 213867 FMV