2026-08-18T17:00:32+00:00 2025-12-31 580692043 MAULDIN & JENKINS LLC 200 GALLERIA PARKWAY SUITE 1700 ATLANTA GA 30339 990 2025-01-01 824568175 CHRIS 180 SUPPORT ORGANIZATION INC CHRI 4044869034 1030 FAYETTEVILLE RD SE ATLANTA GA 30316 CATI DIAMOND STONE PRESIDENT AND CEO 4044869034 2026-08-18 true BRIDGET A BUSH P00234609 7709558600 2026-08-18 2025 2025-03-06 01:10:19Z CATI DIAMOND STONE 1030 FAYETTEVILLE RD SE ATLANTA GA 30316 12812 false X CHRIS180.ORG X 2018 GA TO SUPPORT CHRIS 180, INC.'S MISSION TO HEAL CHILDREN, STRENGTHEN FAMILIES, AND BUILD COMMUNITY. 6 5 0 5 0 425 0 0 0 0 0 0 12812 425 12812 0 0 0 0 0 0 0 0 0 787671 653001 787671 653001 -787246 -640189 9537132 8900207 12703028 12706292 -3165896 -3806085 TO SUPPORT CHRIS 180, INC.'S MISSION TO HEAL CHILDREN, STRENGTHEN FAMILIES, AND BUILD COMMUNITY. false false 88457 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. 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 EARTH-CRAFT-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. DURING THE CURRENT YEAR ENDED DECEMBER 31, 2025, THE SEVEN-YEAR NMTC COMPLIANCE WINDOW CLOSED AND THE ORGANIZATION EXECUTED A FORMAL SETTLEMENT AGREEMENT TO UNWIND THE STRUCTURE. 88457 true false false false false false false false false false true false false false true 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 false false true false false false false true 0 0 0 false false false false false false false false false false false false X 6 5 false false false false false false false true true false false false true true true true true true false false false false GA X THE ORGANIZATION 6785956243 1030 FAYETTEVILLE RD SE ATLANTA GA 30316 ANA AMATO TREASURER 0.5 X X 0 0 0 CATI DIAMOND STONE PRESIDENT AND CEO 1.0 40.0 X X 0 280230 15539 ERIKA MONTAG SECRETARY 0.5 X X 0 0 0 LORI CHENNAULT BOARD CHAIR 1.0 X X 0 0 0 SHELIA WEIDMAN DIRECTOR 0.5 X 0 0 0 TODD MARKLE DIRECTOR 0.5 X 0 0 0 0 280230 15539 0 false true false 0 0 0 0 0 0 0 0 0 0 0 0 GAIN ON DEBT EXTINGUISHMENT (NMTC) 12812 12812 0 0 0 0 12812 12812 0 0 12812 0 0 68856 68856 12077 12077 0 0 0 0 50804 3174 47630 521264 16427 504837 0 0 0 0 653001 88457 564544 0 11193 -104469 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12522582 3517906 9525939 9004676 0 0 0 0 0 0 0 0 9537132 8900207 36366 16830 0 0 0 0 0 0 0 0 0 0 0 0 0 12666662 12689462 12703028 12706292 X -3165896 -3806085 0 0 -3165896 -3806085 9537132 8900207 -640189 0 X X false true true true true X X 1 CHRIS 180 INC 581430183 7 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false 311050 311050 11107336 2527149 8580187 1081207 967768 113439 22989 22989 0 9004676 FEDERAL INCOME TAXES RELATED-PARTY PAYABLE 12689462 12689462 X 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(C)(3) AND, THEREFORE, NO PROVISION FOR INCOME TAXES IS REQUIRED. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE ("IRS") NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF IRC SECTION 509(A). IN 2007, THE ORGANIZATION RECEIVED APPROVAL FROM THE IRS THAT IT WAS CONSIDERED TO BE A PUBLIC CHARITY UNDER IRC SECTION 509(A)(1) AND 170 (B)(1)(A)(VI), 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 FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE TAX YEARS ENDED BEFORE DECEMBER 31, 2022. X X X false false false false false false false false false CATI DIAMOND STONE PRESIDENT AND CEO 0 280230 0 0 0 0 0 8550 0 6989 0 295769 0 0 FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY CHRIS 180 SUPPORT CORPORATION 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. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC 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. FORM 990, PART XII, LINE 2C CHANGE OF OVERSIGHT PROCESS OR SELECTION PROCESS THE ORGANIZATION CHANGED ACCOUNTING FIRMS IN THE CURRENT YEAR. THE OVERSIGHT PROCESS HAS NOT CHANGED. CHRIS 180 INC 1030 FAYETTEVILLE RD SUITE B ATLANTA GA 30316 581430183 COMMUNITY SUPPORT GA 501(C)(3) 7 NA false false false false false false false false false false false false false true true true false false false false