239 Heyward Fields INC FY2022 filing

Tax-deductible

Dahlonega, GA501(c)(19)EIN 58-0640644

We are a veterans' organization devoted to mentoring youth, sponsoring community programs, advocating patriotism and honor, promoting strong national security, and serving our fellow service members and veterans.

501(c)(19) charity; gifts are tax-deductible.
42¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
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
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
1 of 5
filings with a surplus
Average surplus $42K a year · 19% of revenue · last 5 filings
Worth a look: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
42%
of spending
Concern: 42% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
14 mo
of spending, in cash
Looks good: 14.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$539K
+416% vs prior year
Spent
$250K
To programs
42%
Net assets
$2.2M
By yearFY2020–FY2024
Revenue
$539K
FY2022▲ +416%
Revenue by fiscal year
FY2020$48K
FY2021$105K
FY2022$539K
FY2023$163K
FY2024$244K
Expenses
$250K
FY2022▲ +106%
Expenses by fiscal year
FY2020$84K
FY2021$121K
FY2022$250K
FY2023$188K
FY2024$244K
Net assets
$2.2M
FY2022▲ +16%
Net assets by fiscal year
FY2020$1.9M
FY2021$1.9M
FY2022$2.2M
FY2023$2.2M
FY2024$2.2M

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1946.

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

Where the money goes

42 cents of each dollar spent went to programs.

Program services 42% · $105K Management & general 58% · $145K

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

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chaplain
$0Pt VII · Sec A
See 239 Heyward Fields INC 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

Mentors youth, sponsors community programs, and serves veterans and service members.

Provided by the organization

This section is blank until 239 Heyward Fields INC claims this page.

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1 program service account for $105K of program spending, described in the organization's own filed words · FY2022.
01

Support to local veterans and our community

$105Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 8 grants · $76K · 2020–2024
Lumpkin SchoolsFY2024$12,500
Unitemized GrantFY2024$5,500
Lumpkin SchoolsFY2023$12,500
Unitemized GrantFY2023$5,800
Lumpkin SchoolsFY2022$10,000
Unitemized GrantFY2022$7,000
Lumpkin SchoolsFY2021$11,000
Lumpkin SchoolsFY2020$11,500

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$539K
Ln 12
Investment incomeLn 3$404K
Other incomeLn 4–11$120K
Gifts and grantsLn 1h$15K
Money outPt IX
$250K
Ln 25
Programscol B$105K
Managementcol C$145K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$295K
Total assetsLn 16$2.2M
LiabilitiesLn 26$7K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$15K
Investment incomeLn 3$404K
Other incomeLn 4–11$120K
Gains on assetsLn 7$399K
Total revenueLn 12$539K
Assets in detailPt X, end of year
CashLn 1$70K
SavingsLn 2$225K
Cash and savings togetherLn 1–2$295K
InvestmentsLn 11–13$663K
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$2.2M
LiabilitiesLn 26$7K
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 53
VolunteersI 6135
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 FY22End FY22
Cash and savingsLn 1–2$416K$295K
InvestmentsLn 11–13$663K
Land, buildings, equipmentLn 10c$1.5M$1.2M
Total assetsLn 16$1.9M$2.2M
LiabilitiesLn 26$9K$7K
Net assetsLn 32$1.9M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$14K$14K
Grants to domestic individualsLn 2$7K$7K
Other salaries and wagesLn 7$3K$3K
Payroll taxesLn 10$903$903
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$81K$81K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$27K$27K
Information technologyLn 14$824$824
OccupancyLn 16$74K$61K$13K
Conferences, conventions and meetingsLn 19$171$171
Payments to affiliatesLn 21$3K$3K
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$8K$7K$1K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$250K$105K$145K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $244K$244K−$613$2.2M 990 PDF
FY2023 $163K$188K−$25K$2.2M 990 PDF
FY2022 Viewing $539K$250K$290K$2.2M 990 PDF
FY2021 $105K$121K−$17K$1.9M 990 PDF
FY2020 $48K$84K−$36K$1.9M 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $539,260 across 8 lines filed
Lines not itemized here account for $41,332 of total revenue; see the IRS return.
VIII-1b Membership dues$3,713
VIII-1f All other contributions, gifts and grants$11,620
VIII-1h Total contributions, gifts and grants$15,333
VIII-3 Investment incomeRelated to mission $2,689 · Excluded from tax $2,265$4,954
VIII-6 Net rental income or lossExcluded from tax $76,533$76,533
VIII-7 Net gain or loss on sales of assetsRelated to mission $398,888$398,888
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,220$2,220
VIII-12 Total revenueRelated to mission $401,577 · Excluded from tax $122,350$539,260
Part IX · Statement of functional expenses $249,681 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $13,542$13,542
IX-2 Grants to domestic individualsPrograms $7,000$7,000
IX-7 Other salaries and wagesManagement $2,828$2,828
IX-10 Payroll taxesManagement $903$903
IX-11c Accounting feesManagement $7,507$7,507
IX-11g Other fees for servicesManagement $81,224$81,224
IX-12 Advertising and promotionPrograms $3,883$3,883
IX-13 Office expensesManagement $27,320$27,320
IX-14 Information technologyManagement $824$824
IX-16 OccupancyPrograms $60,828 · Management $13,461$74,289
IX-19 Conferences, conventions and meetingsManagement $171$171
IX-21 Payments to affiliatesPrograms $3,350$3,350
IX-22 Depreciation, depletion and amortizationPrograms $8,951$8,951
IX-23 InsuranceManagement $8,395$8,395
IX-24 Other expenses (24a–d)Programs $7,220 · Management $1,262$8,482
IX-24e All other expensesManagement $1,012$1,012
IX-25 Total functional expensesPrograms $104,774 · Management $144,907 · Fundraising $0$249,681
Part X · Balance sheet $2,170,516 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $103,500$69,974
X-2 Savings and temporary cash investmentsStart of year $312,756$225,314
X-8 Inventories for sale or useStart of year $2,326$2,293
X-10c Land, buildings and equipment, netStart of year $1,459,591$1,209,481
X-11 Publicly traded securities$443,454
X-12 Other securities$220,000
X-16 Total assetsStart of year $1,878,173$2,170,516
X-17 Accounts payable and accrued expensesStart of year $3,011$683
X-19 Deferred revenueStart of year $6,378$6,378
X-26 Total liabilitiesStart of year $9,389$7,061
X-27 Net assets without donor restrictionsStart of year $1,868,784$2,163,455
X-32 Total net assets or fund balancesStart of year $1,868,784$2,163,455
X-33 Total liabilities and net assetsStart of year $1,878,173$2,170,516
Part XI · Reconciliation of net assets $2,163,455 net assets at year end
XI-1 Total revenue$539,260
XI-2 Total expenses$249,681
XI-3 Revenue less expenses$289,579
XI-4 Net assets at start of year$1,868,784
XI-5 Net unrealized gains (losses) on investments$1,189
XI-9 Other changes in net assets$3,903
XI-10 Net assets at end of year$2,163,455

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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