Nonprofit · EIN 26-2059176
AGAPE PROJECT INTERNATIONAL USA
Tax-exempt · ENCINITAS, CA 92023
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $132,833 | $122,504 | $10,329 | $73,071 | $0 | $73,071 |
| December 31, 2024 | 990-EZ | $139,443 | $120,301 | $19,142 | $62,742 | $0 | $62,742 |
| December 31, 2023 | 990-EZ | $105,984 | $118,772 | -$12,788 | $43,602 | $0 | $43,602 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $132,815
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $18
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $1,936
- Printing, publications and postage
- $566
- Other expenses
- $120,002
- Program services (functional)
- $113,920
Balance sheet and other
- Total assets, start of year
- $62,742
- Total assets, end of year
- $73,071
- Total liabilities, end of year
- $0
- Net assets, end of year
- $73,071
- Cash, savings and investments
- $73,071
- Gross receipts
- $132,833
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gary Scherer | President and CEO | 30 | $0 |
| Michael Sandberg | Secretary and Director of Pastoral Development | 30 | $0 |
| Rob Hostager | Director of Information Technology | 6 | $0 |
| Del Livingston | Board Member | 1 | $0 |
| Frank Clark | Board Member | 1 | $0 |
| Roger Johnson | Board Member | 1 | $0 |
| Lesley Scherer | Treasurer | 10 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gary Scherer | CEO and Medical Programs Director | 30 | $0 |
| Michael Sandberg | Director of Pastoral Development | 20 | $0 |
| Rob Hostager | Director of Information Technology | 6 | $0 |
| Del Livingston | Board Member | 1 | $0 |
| Frank Clark | Board Member | 1 | $0 |
| Roger Johnson | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gary Scherer | CEO and Medical Programs Director | 30 | $0 |
| Michael Sandberg | Director of Pastoral Development | 20 | $0 |
| Rob Hostager | Director of Information Technology | 6 | $0 |
| Del Livingston | Board Member | 1 | $0 |
| Frank Clark | Board Member | 1 | $0 |
| Roger Johnson | Board Member | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 235047, ENCINITAS, CA 92023-5047
- In care of
- % GARY SCHERER
- Signed the 990-EZ
- Lesley Scherer, Treasurer
California records
California keeps its own records of charities and corporations. Search them by EIN 26-2059176 or by the name AGAPE PROJECT INTERNATIONAL USA.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
API USA supports communities in Kenya and East Africa by empowering local leaders facilitating healthcare services integrating evangelistic outreach and assisting in church construction. Programs enhance leadership skills among pastors establish healthcare systems in rural Kenya and foster church planting. Collaboration with local churches provides resources for constructing places of worship and community development.
Program accomplishments
- API USA is dedicated to empowering pastors and leaders in Kenya and East Africa through a range of vital services. This includes organizing conferences providing training sessions distributing educational materials hosting Zoom meetings offering counseling services and delivering theological training. In addition to these core services the program also actively supports church construction projects educational programs and provides crucial humanitarian aid to villages and refugee camps. By focusing on strengthening leadership skills promoting community development and addressing urgent needs in the region API USA aims to create sustainable positive change and empower local communities for a better future. Their holistic approach ensures a lasting impact and meaningful empowerment for individuals and communities in need.Expenses $90,099
- API USA aids Agape Care Net in Kenya by providing compassionate practical care Biblical guidance and resources on pregnancy sexual health integrity and pregnancy loss including abortion recovery. Agape Care Net offers complimentary pregnancy tests ultrasounds and STI STD screenings. API USA is dedicated to furthering preventive medicine and improving rural health care in Kenya by working with local medical professionals.Expenses $18,798
- Education - We support 51 orphans and vulnerable children with annual school fees paid directly to their respective schools in a program coordinated by one of our Associate Kenyan Pastors.Expenses $3,322
- Other Program Expenses: Childrens Ministry Benevolence. Our local Kenyan pastor conducts mini-Bible Schools or conferences for 100+ children several times a year. We also provide support for our Kenyan team leaders for their administrative and logistical services throughout the year. We provide benevolence support to our Kenyan team members and their families in times of great financial difficulty. We also provided 600+ water filters throughout the year to Kenyans in need.Expenses $1,701
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-2059176
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q32)
- Assets (IRS master file)
- $73,071
- Income (IRS master file)
- $132,833
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $132,833 | $122,504 | $73,071 | XML |
| 990-EZ | December 2024 | $139,443 | $120,301 | $62,742 | XML |
| 990-EZ | December 2023 | $105,984 | $118,772 | $43,602 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-2059176).
Questions about AGAPE PROJECT INTERNATIONAL USA
- What is the EIN of AGAPE PROJECT INTERNATIONAL USA?
- The employer identification number (EIN) of AGAPE PROJECT INTERNATIONAL USA is 26-2059176.
- Is AGAPE PROJECT INTERNATIONAL USA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to AGAPE PROJECT INTERNATIONAL USA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AGAPE PROJECT INTERNATIONAL USA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AGAPE PROJECT INTERNATIONAL USA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AGAPE PROJECT INTERNATIONAL USA last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of AGAPE PROJECT INTERNATIONAL USA?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does AGAPE PROJECT INTERNATIONAL USA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $132,833, expenses of $122,504 and total assets of $73,071 at year end.
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All nonprofits in ENCINITAS · California · International, foreign affairs and national security