Heights Athletic Association FY2020 filing

Not tax-deductible

Bethlehem, PA501(c)(7)Human ServicesEIN 24-0711362Revenue $112K in FY2020

On file with the IRSheightsaa.com2345 Easton Ave, 18017-5077 · Bethlehem, PATax-exempt since Dec 2018

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$5K paid to officers and key staff.
Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $12K a year · 6% 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
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$5K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 15.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$884
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
18
of 500 voting members
Worth a look: 18 of 500 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$112K
Spent
$147K
To programs
0%
Net assets
$217K
By yearFY2020–FY2024
Revenue
$112K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$112K
FY2021$200K
FY2022$221K
FY2023$233K
FY2024$250K
Expenses
$147K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$147K
FY2021$151K
FY2022$167K
FY2023$307K
FY2024$187K
Net assets
$217K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$217K
FY2021$266K
FY2022$322K
FY2023$247K
FY2024$310K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2017-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Dec 2018.

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

Who runs it and what they're paid

10 people listed on the 990; $5K paid to officers and key staff.

Part VII, Section A · reportable compensation
Board of Directors
$600Pt VII · Sec A
Vice President
$600Pt VII · Sec A
Recording Secretary
$600Pt VII · Sec A
Financial Secretary
$600Pt VII · Sec A
$600Pt VII · Sec A
Board of Directors
$600Pt VII · Sec A
Board of Directors
$600Pt VII · Sec A
Board of Directors
$600Pt VII · Sec A

Robert M Beahm’s $600 as President is at the 0th percentile of top reported officer pay among 2168 $100K–1M human services 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.

See Heights Athletic Association 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 15aNo

Programs and updates

Heights Athletic Association is a member-serving organization based in Bethlehem, PA.

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Provided by the organization

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1 program · $10 · in their own filed words · FY2020
01

There are none

$10program expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$112K
Ln 12
Other incomeLn 4–11$75K
Gifts and grantsLn 1h$37K
Investment incomeLn 3$114
Money outPt IX
$147K
Ln 25
Owns and owesPt X
$217K
net assets · Ln 32
Cash and savingsLn 1–2$190K
Total assetsLn 16$218K
LiabilitiesLn 26$884
PeoplePt VI, VII
10
listed · VII A
PaidVII A10
Voting boardVI 1a500
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$37K
Investment incomeLn 3$114
Other incomeLn 4–11$75K
Total revenueLn 12$112K
Assets in detailPt X, end of year
CashLn 1$83K
SavingsLn 2$108K
Cash and savings togetherLn 1–2$190K
InvestmentsLn 11–13$28K
Total assetsLn 16$218K
LiabilitiesLn 26$884
Net assetsLn 32$217K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$228K$190K
InvestmentsLn 11–13$28K$28K
Total assetsLn 16$255K$218K
LiabilitiesLn 26$3K$884
Net assetsLn 32$252K$217K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$6K
Other salaries and wagesLn 7$41K
Payroll taxesLn 10$5K
Accounting feesLn 11c$2K
Advertising and promotionLn 12$493
Office expensesLn 13$477
OccupancyLn 16$76K
InsuranceLn 23$17K
Total functional expensesLn 25$147K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $250K$187K$63K$310K 990 PDF
FY2023 $233K$307K−$74K$247K 990 PDF
FY2022 $221K$167K$54K$322K 990 PDF
FY2021 $200K$151K$49K$266K 990 PDF
FY2020 Viewing $112K$147K−$35K$217K 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 FY2020 990 (6 parts)
Part I · Summary $112,444 revenue, 12 lines filed
I-8 Contributions and grants$36,904
I-9 Program service revenue$0
I-10 Investment income$114
I-11 Other revenue$75,426
I-12 Total revenue$112,444
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$51,674
I-16a Professional fundraising fees$0
I-17 Other expenses$95,771
I-18 Total expenses$147,445
I-19 Revenue less expenses−$35,001
Part VI · Governance 18 of 500 board members independent, 4 to look at
VI-1a Voting members of the governing body500
VI-1b Independent voting members18
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $112,444 across 6 lines filed
Lines not itemized here account for $71,826 of total revenue; see the IRS return.
VIII-1b Membership dues$36,904
VIII-1h Total contributions, gifts and grants$36,904
VIII-3 Investment income$114
VIII-6 Net rental income or loss$3,600
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$112,444
Part IX · Statement of functional expenses $147,445 across 8 lines filed
IX-5 Pay of current officers, directors and key staff$6,000
IX-7 Other salaries and wages$40,755
IX-10 Payroll taxes$4,919
IX-11c Accounting fees$1,654
IX-12 Advertising and promotion$493
IX-13 Office expenses$477
IX-16 Occupancy$76,315
IX-23 Insurance$16,832
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$147,445
Part X · Balance sheet $218,079 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $120,162$82,884
X-2 Savings and temporary cash investmentsStart of year $107,421$107,528
X-12 Other securitiesStart of year $27,667$27,667
X-16 Total assetsStart of year $255,250$218,079
X-17 Accounts payable and accrued expensesStart of year $3,053$884
X-26 Total liabilitiesStart of year $3,053$884
X-32 Total net assets or fund balancesStart of year $252,197$217,195
X-33 Total liabilities and net assetsStart of year $255,250$218,079
Part XI · Reconciliation of net assets $217,195 net assets at year end
XI-1 Total revenue$112,444
XI-2 Total expenses$147,445
XI-3 Revenue less expenses−$35,001
XI-4 Net assets at start of year$252,197
XI-10 Net assets at end of year$217,195

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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