2018-11-15T10:33:32-06:00 2017-12-31 SMITH & HOWARD PC 271 17TH STREET SUITE 1600 ATLANTA GA 30363 990 2017-01-01 582194642 City of Refuge % BRUCE DEEL CITY 4048742241 1300 Joseph E Boone Boulevard Atlanta GA 30314 BRUCE DEEL PRESIDENT/CEO 4045647777 2018-11-15 true MARC AZAR P91739349 4048746244 2018-11-15 50.227.246.66 67983820183195000007 2018-11-15 P 028DC84655C94F6E452CF1D7DD33AE6D66C84216 1D1DFCEBF0825357DE425EC47E8C3A2A8E1CAC23 2017 2019-02-21 02:37:17Z BRUCE DEEL 1300 Joseph E Boone Boulevard Atlanta GA 30314 15025801 false X WWW.CITYOFREFUGEATL.ORG X 1995 GA CITY OF REFUGE OFFERS LIFE SAVING RESOURCES AND LIFE BUILDING TOOLS TO THOSE IN ATLANTA WHO ARE LIVING ON THE MARGIN. 14 13 131 5000 55302 -342292 8545392 13994647 225653 131636 0 1229 1198260 654081 9969305 14781593 0 692187 0 0 3389263 3927826 0 153980 1000636 3947287 3290672 7336550 8064665 2632755 6716928 21523109 27712295 5472220 6993146 16050889 20719149 X CITY OF REFUGE OFFERS LIFE SAVING RESOURCES AND LIFE BUILDING TOOLS TO THOSE IN ATLANTA WHO ARE LIVING ON THE MARGIN. PROGRAMS AND SERVICES INCLUDE FOOD, CLOTHING, MEDICAL CARE, SHELTER, JOB TRAINING/PLACEMENT, EDUCATION AND LIFE SKILLS. false false 3639277 578888 Housing Programs Eden Village, a 6-month transitional program featuring a total of 80 hotel-style rooms for homeless women with (EVI) and without children (EVII), offering comprehensive services leading to independent living. EV III is a 30-day emergency assessment center used to determine long-term housing options. In 2017, Eden Village helped 407 women and 285 children create a pathway out of poverty, and 125 residents received job training and were placed in jobs through the Good Works Employment Center. House of Cherith is an emergency and long-term residential trauma-informed care program for rescued survivors of sexual exploitation and trafficking, with a focus on recovery and restoration. In 2017, 53 women found immediate respite and care in House of Cherith I, the short-term safe house and 56 women continued their journey of restoration in House of Cherith II, our long-term trauma-informed care facility. Incredibly, since House of Cherith opened in 2014, 670 survivors of human trafficking have received housing and care from House of Cherith. 870169 17004 21954 Health and Wellness Through our 180 Kitchen and our on-site partnership with Mercy Care, COR provides residents with nutritious meals 3 times a day, 365 days a year, and access to general medical, dental, vision, and mental health services. The kitchen provides more than 300,000 healthy meals per year to resident families and children attending on-site programs. Clothing, rent and utility assistance, and transportation assistance are also provided. 1284254 33275 55302 Vocational Our Good Works Employment Center provides training focused on job readiness and placement for residents of both housing programs. Job training is offered to the surrounding community through NAPA Auto Center, a 5-month auto tech-training and job placement program in partnership with Genuine Parts Company and the 180 Kitchen Culinary Arts Academy, an 8-week training program for careers in the restaurant and hospitality industry. Since opening in November 2017, 214 participants have graduated. 337707 63020 54380 Youth Development 337707 63020 54380 6131407 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 true true true false false false true true true true true true false false false false false false false true 12 0 131 true false false false false false true true false false false false false false false false false X 14 13 true false false false false false false true true false false true true true true true false true true true false GA X BRUCE DEEL 4048742241 1300 JOSEPH E BOONE BOULEVARD ATLANTA GA 30314 X Jon Bridges Chairman of the Board 5.0 0.0 X 0 0 0 Doug Keim Vice Chairman 5.0 0.0 X 0 0 0 Cindy Ethridge Treasurer 5.0 0.0 X 0 0 0 Scott Brown Board Member 5.0 0.0 X 0 0 0 Rodney Bullard Board Member 5.0 0.0 X 0 0 0 Christopher Gabriel Board Member 5.0 0.0 X 0 0 0 Michael Haynes Board Member 5.0 0.0 X 0 0 0 Rick Machold Board Member 5.0 0.0 X 0 0 0 Kofi Smith Board Member 5.0 0.0 X 0 0 0 Quincy Springs Board Member 5.0 0.0 X 0 0 0 Mark Toro Board Member 5.0 0.0 X 0 0 0 Dan Askey BOARD MEMBER 5.0 0.0 X 0 0 0 MARK PIGHINI BOARD MEMBER 5.0 0.0 X 0 0 0 Bruce Deel CEO 60.0 0.0 X 235324 0 0 Terry Tucker Chief Development Officer 50.0 0.0 X 174465 0 0 Jeffrey Deel COO 50.0 0.0 X 108835 0 7967 BILL MORAN VP OF FINANCE & HR 50.0 0.0 X 71137 0 1526 589761 0 9493 3 false true false Coxe Curry Associates 191 Peachtree St NE ATLANTA GA 30303 Consultants 120980 1 X 330414 130220 198162 13335851 1071534 13994647 BRIGHT FUTURES 54380 54380 AUTO-CENTER-JOB TRAINING 55302 55302 ATRS 12854 12854 MERCY CLINIC 9100 9100 131636 1229 1229 0 0 35225 35225 0 35225 35225 0 834148 130220 244208 589940 589940 0 0 0 0 0 0 COR-OTHER INCOME 24333 24333 CONVENIENCE STORE 4583 4583 28916 14781593 105250 55302 626394 304099 304099 388088 388088 0 0 599254 487092 54700 57462 0 2998112 2439396 267331 291385 0 0 330460 269260 29788 31412 113375 113375 0 21951 14051 7900 0 153980 153980 0 37598 37598 0 50053 293 7215 42545 167886 108977 34794 24115 0 530656 437254 45258 48144 156680 98395 31023 27262 0 0 281840 197288 42276 42276 0 968406 532624 387362 48420 181795 131674 26537 23584 FOOD & SUPPLIES 414475 410515 3960 REPAIRS & MAINTENANCE 197266 164966 32300 WORKFORCE DEVELOPMENT 115492 115492 EQUIPMENT REPAIRS/MAINTENANCE 33426 31943 1483 19773 6338 13435 8064665 6131407 932622 1000636 2060628 1707177 69698 1047692 3776227 8491923 0 0 0 0 0 0 0 0 0 0 85520 69204 21249180 5155208 11612574 16093972 0 0 0 0 0 0 0 0 3918462 302327 21523109 27712295 492270 279152 0 0 0 0 0 0 0 0 0 0 0 1851370 0 0 4979950 4862624 5472220 6993146 X 8238023 8890298 7812866 11828851 0 0 16050889 20719149 21523109 27712295 6716928 -356841 -1691827 X false true X true false X 4785361 4742066 10501165 8545392 13994647 42568631 0 0 4785361 4742066 10501165 8545392 13994647 42568631 9500119 33068512 36454 36454 0 24333 24333 42629418 4099248 0.77572 0.85320 X 0.00000 7409580 12072984 7653713 11828851 1.00000 false false 2068895 2068895 12229795 4234706 7995089 535268 48631 486637 6415222 871871 5543351 16093972 0 LINE OF CREDIT 4810449 CURRENT PORTION OF NOTE PAYABLE 49397 LT PORTION OF NOTE PAYABLE 2778 4862624 X 15605208 -360000 940000 244208 824208 14781000 593 593 14781593 10038179 940000 1037266 1977266 8060913 3752 3752 8064665 Schedule D, Part V, LINE 4 Net assets with donor restrictions are restricted for the following purposes or periods as of December 31, 2017: $10,828,819 Subject to expenditures for specified purpose: Capital Campaign 110,000 Subject to the passage of time: For periods after December 31, 2017 890,032 Not subject to appropriation or expenditure: Property required to be used as transitional housing for 15 years ------------ $11,828,851 Total net assets with donor restrictions Net assets without donor restrictions of $250,000 have been designated by the Board of Directors to be used to support future programming initiatives. Schedule D, Part X, Line 2 COR IS A TAX-EXEMPT ORGANIZATION UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE FEDERAL AND STATE INCOME TAXES FROM COR'S ACTIVITIES. COR FOLLOWS AUTHORITATIVE GUIDANCE WHICH REQUIRES COR TO EVALUATE ITS TAX POSITIONS FOR ANY UNCERTAINTIES BASED ON TECHNICAL MERITS OF THE POSITIONS TAKEN. COR RECOGNZIES THE TAX OBLIGATION FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE UPHELD UPON EXAMINATION BY TAXING AUTHORITIES. AS OF DECEMBER 31, 2017, COR DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS. IN THE NORMAL COURSE OF BUSINESS, COR IS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, COR IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDED BEFORE DECEMBER 31, 2014. DURING DECEMBER 2017, THE PRESIDENT OF THE UNITED STATES OF AMERICA SIGNED INTO LAW THE TAX CUTS AND JOBS ACT. THE LAW IS GENERALLY EFFECTIVE FOR THE TAX YEARS BEGINNING IN 2018, AND THEREFORE COR'S CURRENT TAX LIABILITY FOR ANY POTENTIAL UNRELATED BUSINESS INCOME TAX WILL NOT BE AFFECTED UNTIL THE YEAR ENDING DECEMBER 31, 2018. THERE ARE OTHER CHANGES TO THE TAX LAW THAT MAY AFFECT COR BUT THE MAGNITUDE OF SUCH CHANGES HAS NOT BEEN DETERMINED. Schedule D, Part XI, Line 2D 244,208 = Fundraising Expense recognized as revenue Schedule D, Part XI, Line 4B 593 = Interest recognized as income Schedule D, Part XII, Line 2D 244,208 = Fundraising Expense recognized as revenue 793,058 = BAD DEBT EXPENSE RELATED TO PRIOR YEAR CONTRIBUTIONS -------- 1,037,266 Schedule D, Part XII, Line 4B 3,159 = Unrealized Gains recognized as expense 593 = Interest recognized as income ------ 3,752 X X X X X true COXE CURRY ASSOCIATES 191 PEACHTREE ST NE Atlanta GA 30303 CONSULTANTS false 120980 Wellspring Nonprofit Resource Manag 2870 Peachtree Road Suite 614 Atlanta GA 30326 CONSULTANTS false 1093268 33000 1093268 1093268 153980 1093268 GA GATHERING DINNE 757889 96900 660989 58258 25950 6076 86835 DINNER IN THE C 113257 10250 103007 3000 241 14766 531 11117 1 93222 23070 70152 615 7943 28876 964368 130220 834148 3000 856 58258 48659 6607 126828 244208 589940 true Second Life Chattanooga PO Box 25485 Chattanooga TN 37422 270354722 501c3 75000 FMV FINANCIAL ASSISTANCE SAFFT 219 Castleberry Road Cumming GA 30040 264575188 501c3 56049 FMV FINANCIAL ASSISTANCE STREET GRACE 5995 FINANCIAL DRIVE SUITE 180 NORCROSS GA 30071 264353907 501c3 45945 FMV FINANCIAL ASSISTANCE THE MISSION CHURCH 1300 JOSEPH E BOONE BLVD NW ATLANTA GA 30314 501c3 30000 FMV FINANCIAL ASSISTANCE CITY OF REFUGE THOMASTON GA 205 E GORDON STREET THOMASTON GA 30286 501C3 24000 FMV FINANCIAL ASSISTANCE 5 0 FINANCIAL 2000 273654 FMV VEHICLE DONATIONS 31 114434 FMV VEHICLE DONATIONS Part I, Line 2 GRANTS ARE PROVIDED BASED ON NEEDS OF INDIVIDUALS. X true true X X X false false false false false false false true false Bruce Deel CEO 177424 2000 55900 235324 Terry Tucker Chief Development Officer 147419 27046 174465 SCHEDULE J, PART I, QUESTION 7 BONUSES ARE PAID TO EMPLOYEES BASED ON PERFORMANCE. DOMINICK PREYER DIRECTOR OF THE WORKFORCE DEVELOPMENT HUB PERSONAL X 13000 11378 false true true TERRY TUCKER OFFICER & EMPLOYEE OF ORGANIZATION DURING 2017 LOAN TO COR X 10000 10000 false true true 21378 WILLIAM MORAN EMPLOYEE/OFFICER 500 FINANCIAL FUNERAL ASSISTANCE ALEX COOK EMPLOYEE/DIRECTOR 1000 FINANCIAL PERSONAL TERRY TUCKER OFFICER & EMPLOYEE OF ORGANIZATION DURING 2017 694300 SEE SUPPLEMENTAL INFORMATION false KELSI DEEL EMPLOYEE OF ORGANIZATION & DAUGHTER OF BRUCE DEEL 50964 SEE SUPPLEMENTAL INFORMATION false KASSANDRA MCCOY EMPLOYEE OF ORGANIZATION & DAUGHTER OF BRUCE DEEL 49788 SEE SUPPLEMENTAL INFORMATION false KENSI ADAMS EMPLOYEE OF ORGANIZATION & DAUGHTER OF BRUCE DEEL 32100 SEE SUPPLEMENTAL INFORMATION false MATTHEW MCCOY EMPLOYEE OF ORGANIZATION & SON-IN-LAW OF BRUCE DEEL 58171 SEE SUPPLEMENTAL INFORMATION false KYNDAL DEEL EMPLOYEE OF ORGANIZATION, DAUGHTER OF JEFF DEEL AND NIECE OF BRUCE DEEL 31833 SEE SUPPLEMENTAL INFORMATION false SCHEDULE L, PART IV, LINE 1D TERRY TUCKER HELD DIRECT INTERESTS IN ORGANIZATIONS ALSO CONTRACTING WITH CITY OF REFUGE-HIGHLANDER TECH. SCHEDULE L, PART IV, LINE 2D KELSI DEEL IS AN EMPLOYEE OF THE ORGANIZATION AND IS THE DAUGHTER OF BRUCE DEEL. SHE EARNED A SALARY OF $50,964 IN 2017. SCHEDULE L, PART IV, LINE 3D KASSANDRA MCCOY IS AN EMPLOYEE OF THE ORGANIZATION AND IS THE DAUGHTER OF BRUCE DEEL. SHE EARNED A SALARY OF $49,788 IN 2017. SCHEDULE L, PART IV, LINE 4D KENSI ADAMS IS AN EMPLOYEE OF THE ORGANIZATION AND IS THE DAUGHTER OF BRUCE DEEL. SHE EARNED A SALARY OF $32,100 IN 2017. SCHEDULE L, PART IV, LINE 5D MATTHEW MCCOY IS AN EMPLOYEE OF THE ORGANIZATION AND IS THE SON-IN-LAW OF BRUCE DEEL. HE EARNED A SALARY OF $58,171 IN 2017. SCHEDULE L, PART IV, LINE 6D KYNDAL DEEL IS AN EMPLOYEE OF THE ORGANIZATION, IS THE DAUGHTER OF JEFF DEEL AND NEICE OF BRUCE DEEL. SHE EARNED A SALARY OF $31,833 IN 2017. X 23 57933 FMV X 21987 1013601 FMV false false true SCHEDULE M, 32A NONCASH STOCK DONATIONS ARE LIQUIDATED FOR CASH UPON RECEIPT. A THIRD PARTY BROKER IS USED FOR THESE TRANSACTIONS. Form 990, Part III, Line 4D Youth Development Youth Development and Education is provided to Eden Village residents and the community through CORe, offering year-round afterschool and summer camp programming for elementary school students designed to improve academics, health, and social/emotional behaviors. In 2017 more than 160 elementary, middle, and high school students developed their minds, bodies, and spirits through engaging after-school programming. Form 990, Part VI, Section A, Line 2 BRUCE DEEL IS AN OFFICER AND PRESIDENT/CEO OF THE ORGANIZATION. JEFFREY DEEL IS AN OFFICER AND COO OF THE ORGANIZATION. BRUCE AND JEFFREY ARE BROTHERS. Form 990, Part VI, Section B, Line 11B THE FINANCE COMMITTEE OR ITS DESIGNEE(S) REVIEWS AND APPROVES THE FORM 990 PRIOR TO THE SUBMISSION. Form 990, Part VI, Section B, LINE 12C WHENEVER A NEW BOARD MEMBER IS ELECTED AND ANNUALLY THEREAFTER, THE BOARD MEMBER READS THE CONFLICT OF INTEREST POLICY AND COMPLETES A CONFLICT OF INTEREST QUESTIONNAIRE. THE QUESTIONNAIRE IS USED TO ENSURE THAT THE BOARD IS AWARE OF ANY ACTUAL, PERCEIVED OR POTENTIAL CONFLICTS. IN ADDITION, BOARD MEMBERS ARE ASKED TO DISCLOSE ANY SITUATIONS THAT ARISE FOLLOWING THE ANNUAL PROCESS. BOARD MEMBERS ARE REQUIRED TO ABSTAIN FROM DISCUSSION OR VOTE IF THEY MAY HAVE AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST. CHIEF EXECUTIVE PERFORMS THE EVALUATION AND RECOMMENDS COMPENSATION TO THE BOARD OR ITS DESIGNATED COMMITTEE, WHO PROVIDES FEEDBACK AND APPROVAL. Form 990, Part VI, Section B, Line 15A & 15B CITY OF REFUGE HAS AN EXECUTIVE COMMITTEE THAT HAS GENERAL OVERSIGHT OF THE ORGANIZATION'S HUMAN RESOURCE PLAN. SPECIFIC DUTIES INCLUDE YEARLY EVALUATION OF THE CHIEF EXECUTIVE OF THE ORGANIZATION. A COMPETENT SALARY SURVEY IS USED TO BENCHMARK COMPENSATION FOR THE POSITION UTILIZING AN ANNUAL SALARY SURVEY AVAILABLE THROUGH THE GEORGIA CENTER FOR NONPROFITS AND/OR OTHER RELIABLE SOURCES. THE COMMITTEE MEETS INDEPENDENT OF THE CHIEF EXECUTIVE TO DISCUSS PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION. DURING THESE DISCUSSIONS THE COMMITTEE ALSO CONSIDERS INPUT OBTAINED FROM OTHER BOARD MEMBERS, STAFF, PROFESSIONAL ADVISORS, GRANT RECIPIENTS AND OTHER INFORMED COMMUNITY LEADERS. ONCE A CONSENSUS IS REACHED REGARDING PERFORMANCE, A SIMILAR DISCUSSION IS HELD CONCERNING COMPENSATION RELATIVE TO ANNUAL BENCHMARK AND ESTABLISHED OBJECTIVES. THE COMMITTEE PRESENTS ITS FINDINGS AND RECOMMENDATION IN AN EXECUTIVE SESSION WITHOUT THE CHIEF EXECUTIVE PRESENT, TO THE FULL BOARD FOR REVIEW AND APPROVAL. THE COMMITTEE AND/OR THE BOARD CHAIR THEN MEETS WITH THE CHIEF EXECUTIVE TO DISCUSS AND DOCUMENT STRENGTHS, WEAKNESSES AND GOALS FOR THE UPCOMING YEAR. COMPENSATION FOR THE UPCOMING YEAR IS ALSO DISCUSSED AND DOCUMENTED. Form 990, Part VI, Section B, Line 19 CITY OF REFUGE ORGANIZATIONAL DOCUMENT, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON RECEIPT OF WRITTEN REQUEST. THE FORM 990 IS AVAILABLE FROM WWW.GUIDESTAR.ORG. Form 990, Part XI, Line 8 COR'S PREVIOUSLY ISSUED DECEMBER 31, 2016 STATEMENT OF FINANCIAL POSITION CONTAINED SEVERAL ERRORS. THE ERRORS AFFECTED THE DECEMBER 31, 2016 FINANCIAL STATEMENTS BY OVERSTATING PROPERTY AND EQUIPMENT, CONTRIBUTIONS RECEIVABLE AND CASH SURRENDER VALUE OF LIFE INSURANCE AND BY UNDERSTATING DEPOSITS AND ACCOUNTS PAYABLE. THERE WAS ALSO AN ERROR THAT AFFECTED THE CLASSIFICATION OF NET ASSETS RELATING TO A TIME RESTRICTED CONTRIBUTION NOT APPROPRIATELY RECORDED. ACCORDINGLY, COR RESTATED ITS RESULTS AS OF DECEMBER 31, 2016. THE EFFECT OF THIS RESTATEMENT WAS TO DECREASE UNRESTRICTED NET ASSETS BY $495,480 AND TO DECREASE TEMPORARILY RESTRICTED NET ASSETS BY $403,286. THE EFFECT OF THESE ERRORS ON THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2016 WAS NOT DETERMINED. $793,058 RELATED TO BAD DEBT EXPENSE RELATED TO PRIOR YEARS.