Hearts & Lives FY2021 filing

Tax-deductible

Crestline, CA501(c)(3)Since 2004Community DevelopmentEIN 20-0867845Revenue $789K in FY2021

On file with the IRSheartsandlives.org24028 Lake Dr Ste A, 92325-0000 · Crestline, CATax-exempt since Jan 2023Publicly supported charity — 170(b)(1)(A)(vi)

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Addressing the needs of residents in the rim mountain communities through case management, direct services and referrals, and collaborating with governmental and nonprofit community resource providers.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$94K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $19K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$94K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $2K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$35K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$789K
Spent
$663K
To programs
85%
Net assets
$291K
By yearFY2021–FY2025
Revenue
$789K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$789K
FY2022$890K
FY2023$686K
FY2024$812K
FY2025$1.1M
Expenses
$663K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$663K
FY2022$886K
FY2023$747K
FY2024$835K
FY2025$1.1M
Net assets
$291K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$291K
FY2022$294K
FY2023$234K
FY2024$350K
FY2025$310K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2021-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Jan 2023.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $562K Management & general 12% · $80K Fundraising 3% · $20K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $94K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Dir.
$94,000Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Luvia Rodriguez’s $120K as Executive Dir. is at the 30th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Luvia Rodriguez$120,000$120,000$118,917$94,000$94,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Hearts & Lives executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides case management, direct services, and referrals to help mountain community residents.

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Provided by the organization

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3 programs · $562K · in their own filed words · FY2020
01

To provide all families with a comprehensive, integrated system of case management, early childhood development, and services through case management. Hearts & lives served 5,908 clients.

$412Kprogram expense
02

The promotores de salud community health worker program provides community outreach and mental health support among the latino community. We implement communty health workers to go throughout this population and provide participants with education and direct services regarding mental health screenings and treatment, in order to…

$147Kprogram expense
03

The early identification & intervention services program provides early intervention from ages 0-9 that exhibit behavioral and emotionl issues due to trauma, crisis, loss, and development delays.

$3Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$2K
Grants paid · 3 grants · $57K · 2022–2024
Unitemized GrantFY2024$10,907
Unitemized GrantFY2023$34,864
Unitemized GrantFY2022$11,707

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$789K
Ln 12
Gifts and grantsLn 1h$781K
Other incomeLn 4–11$8K
Money outPt IX
$663K
Ln 25
Programscol B$562K
Managementcol C$80K
Fundraisingcol D$20K
Owns and owesPt X
$291K
net assets · Ln 32
Cash and savingsLn 1–2$319K
Total assetsLn 16$326K
LiabilitiesLn 26$35K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$781K
Government grantsLn 1e$761K
Other incomeLn 4–11$8K
Gains on assetsLn 7$0
Total revenueLn 12$789K
Assets in detailPt X, end of year
CashLn 1$319K
SavingsLn 2$0
Cash and savings togetherLn 1–2$319K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$4K
Other assetsLn 15$0
Total assetsLn 16$326K
LiabilitiesLn 26$35K
Net assetsLn 32$291K
OperationsPt I, VI
EmployeesI 525
VolunteersI 66
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$191K$319K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$5K$4K
Total assetsLn 16$199K$326K
LiabilitiesLn 26$33K$35K
Net assetsLn 32$165K$291K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$94K$82K$9K$2K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$378K$318K$47K$12K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$100$84$13$3
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$2K$1K$206$53
Office expensesLn 13$5K$4K$654$167
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$115$97$14$4
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$120$101$15$4
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$542$457$68$17
InsuranceLn 23$17K$15K$2K$558
Other expenses (24a–d)Ln 24$141K$119K$18K$5K
All other expensesLn 24e$24K$21K$3K$782
Total functional expensesLn 25$663K$562K$80K$20K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.1M$1.1M$49K$310K 990 PDF
FY2024 $812K$835K−$24K$350K 990 PDF
FY2023 $686K$747K−$60K$234K 990 PDF
FY2022 $890K$886K$3K$294K 990 PDF
FY2021 Viewing $789K$663K$126K$291K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $788,997 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $839,930$780,992
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $4,248$8,005
I-12 Total revenuePrior year $844,178$788,997
I-13 Grants and similar amounts paidPrior year $1,361$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $412,565$471,686
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $236,950$191,056
I-18 Total expensesPrior year $650,876$662,742
I-19 Revenue less expensesPrior year $193,302$126,255
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $788,997 across 10 lines filed
VIII-1e Government grants$760,572
VIII-1f All other contributions, gifts and grants$20,420
VIII-1h Total contributions, gifts and grants$780,992
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,005$8,005
VIII-12 Total revenueRelated to mission $8,005$788,997
Part IX · Statement of functional expenses $662,742 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $82,344 · Management $9,400 · Fundraising $2,256$94,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $318,389 · Management $47,211 · Fundraising $12,086$377,686
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesPrograms $84 · Management $13 · Fundraising $3$100
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $1,391 · Management $206 · Fundraising $53$1,650
IX-13 Office expensesPrograms $4,409 · Management $654 · Fundraising $167$5,230
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $97 · Management $14 · Fundraising $4$115
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $101 · Management $15 · Fundraising $4$120
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $457 · Management $68 · Fundraising $17$542
IX-23 InsurancePrograms $14,695 · Management $2,179 · Fundraising $558$17,432
IX-24 Other expenses (24a–d)Programs $119,243 · Management $17,681 · Fundraising $4,526$141,450
IX-24e All other expensesPrograms $20,583 · Management $3,052 · Fundraising $782$24,417
IX-25 Total functional expensesPrograms $561,793 · Management $80,493 · Fundraising $20,456$662,742
Part X · Balance sheet $326,323 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $190,631$318,896
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $3,350$3,350
X-10c Land, buildings and equipment, netStart of year $4,619$4,077
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1$0
X-16 Total assetsStart of year $198,601$326,323
X-17 Accounts payable and accrued expensesStart of year $33,482$34,949
X-26 Total liabilitiesStart of year $33,482$34,949
X-27 Net assets without donor restrictionsStart of year $165,119$291,374
X-32 Total net assets or fund balancesStart of year $165,119$291,374
X-33 Total liabilities and net assetsStart of year $198,601$326,323
Part XI · Reconciliation of net assets $291,374 net assets at year end
XI-1 Total revenue$788,997
XI-2 Total expenses$662,742
XI-3 Revenue less expenses$126,255
XI-4 Net assets at start of year$165,119
XI-10 Net assets at end of year$291,374

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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