Civic Intelligence

Hirsche Smiles Foundation

990 • Fiscal year 2024 • EIN 20-0477801

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 17, 2025

10659 N 5720 WHighland, UT 84003

(240) 678-8242

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

66th percentile

12%

Faster asset growth than 66% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

8.4%

Faster revenue growth than 57% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$361,393

Up $39,881 (+12%) from 2023

Net Assets

Up

$361,393

Up $39,881 (+12%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$226,193

Up $17,514 (+8.4%) from 2023

Expenses

Down

$192,796

Down $10,319 (-5.1%) from 2023

Net Income

Up

$33,397

Up $27,833 (+500%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $141,378Net Assets 2010: $141,3782010Assets 2011: $140,516Net Assets 2011: $140,5162011Assets 2012: $165,898Net Assets 2012: $165,8982012Assets 2013: $163,008Liabilities 2013: $02013Assets 2014: $134,617Net Assets 2014: $134,6172014Assets 2015: $144,305Net Assets 2015: $144,3052015Assets 2016: $119,678Liabilities 2016: $0Net Assets 2016: $119,6782016Assets 2017: $138,164Liabilities 2017: $0Net Assets 2017: $138,1642017Assets 2018: $131,046Liabilities 2018: $0Net Assets 2018: $131,0462018Assets 2019: $189,170Liabilities 2019: $0Net Assets 2019: $189,1702019Assets 2020: $167,499Liabilities 2020: $0Net Assets 2020: $167,4992020Assets 2021: $223,871Liabilities 2021: $0Net Assets 2021: $223,8712021Assets 2022: $315,948Liabilities 2022: $0Net Assets 2022: $315,9482022Assets 2023: $321,512Liabilities 2023: $0Net Assets 2023: $321,5122023Assets 2024: $361,393Liabilities 2024: $0Net Assets 2024: $361,3932024

Highlighted filing

2024

Assets$361,393
Liabilities$0
Net Assets$361,393

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $155,132Expenses 2010: $151,516Net Income 2010: $3,6162010Revenue 2011: $171,123Expenses 2011: $171,985Net Income 2011: -$8622011Revenue 2012: $167,193Expenses 2012: $141,811Net Income 2012: $25,3822012Revenue 2013: $176,380Expenses 2013: $179,270Net Income 2013: -$2,8902013Revenue 2014: $128,074Expenses 2014: $156,465Net Income 2014: -$28,3912014Revenue 2015: $179,199Expenses 2015: $175,938Net Income 2015: $3,2612015Revenue 2016: $207,312Expenses 2016: $225,687Net Income 2016: -$18,3752016Revenue 2017: $226,805Expenses 2017: $208,319Net Income 2017: $18,4862017Revenue 2018: $200,040Expenses 2018: $207,158Net Income 2018: -$7,1182018Revenue 2019: $236,987Expenses 2019: $178,863Net Income 2019: $58,1242019Revenue 2020: $101,369Expenses 2020: $115,096Net Income 2020: -$13,7272020Revenue 2021: $132,984Expenses 2021: $76,612Net Income 2021: $56,3722021Revenue 2022: $217,878Expenses 2022: $125,800Net Income 2022: $92,0782022Revenue 2023: $208,679Expenses 2023: $203,115Net Income 2023: $5,5642023Revenue 2024: $226,193Expenses 2024: $192,796Net Income 2024: $33,3972024

Highlighted filing

2024

Revenue$226,193
Expenses$192,796
Net Income$33,397
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$226,193
Mission and Program Overview

Mission

CHARITABLE PURPOSES

Charitable Purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$200,397$353,843▲ $153,446
Cash and Non-Interest-Bearing Accounts$121,115$7,550▼ $113,565
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$321,512$361,393▲ $39,881
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$321,512$361,393▲ $39,881
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$321,512$361,393▲ $39,881
Total Liabilities and Net Assets / Fund Balance$321,512$361,393▲ $39,881

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$0$18,515$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steven H WarnockPresident
Will JonesVice President
Alan R PattersonAdvisor to the Board - Former Director
Sandra MangumAdvisor to the Board - Former Director
Jean PattersonAdvisor to the Board - Former Secretary/Treasurer
David JacksonDirector
Dayne PetersenDirector
Julie MusselmanDirector
Kathy D RossDirector
Nicole H HenstromDirector
Scott LarsonDirector
Sharla MorganDirector
Brittany UmiAssistant Secretary
Melinda PetersenSecretary
Cara LarsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$225,484
Program Service Revenue
$0
Investment Income
$709
Other Revenue
$0
All Other Contributions
$193,316
Change in Net Assets
$33,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$192,796
Total Fundraising Expense$11,602
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$92,546$0$0$92,546
Other Expenses$86,400$0$0$86,400
Office Expenses$1,542$385$766$2,693
Insurance-$0$529$529
Information Technology$0$290$0$290
All Other Expenses$31$0$0$31
Total Functional Expenses$180,519$675$11,602$192,796
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
4th Annual Hirsche Smiles Charity Golf Tournament$32,168$29,044$3,239$25,805
Total Events$32,168$29,044$11,601$17,443
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Dayne Petersen, Director, and Melinda Petersen, Secretary, have a family relationship. Scott R Larson, Director, and Cara Larson Treasurer, have a family relationship. Alan Patterson, Advisor to the Board, and Jean Patterson, Advisor to the Board, have a family relationship.

Form 990, Part VI, Section A, Line 8B

The organization has no committees.

Form 990, Part VI, Section B, Line 11B

The 990 and supporting Financial Reports are provided to each Board Member for review prior to filing. The Board Members review the report individually, but can address any questions to the preparer of the report, the Treasurer. The 990 is signed by a member of the board.

Form 990, Part VI, Section B, Line 12C

The Treasurer is in a position to monitor expenditures for conflicts of interests. None have been identified or disclosed.

Form 990, Part VI, Section C, Line 19

Any document required to be made public are available on request.

Filing and Contact Details

Filer

Filer Name
Hirsche Smiles Foundation
EIN
20-0477801
Phone
2406788242
Address
10659 N 5720 W, Highland, UT 84003

Signing Officer

Name
Cara Larson
Title
Treasurer
Phone
8013676187
Signed
2025-11-17

Organization Details

Principal Officer
Jason Dayne Petersen
Formed
2003
Legal Domicile
Ut
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
230
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Advisor to the Board - Former Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Advisor to the Board - Former Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Advisor to the Board - Former Secretary/Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt12Assistant Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt13Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt14Treasurer
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt032168
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt00
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt00
IRS990/GrossReceiptsAmt0226193
IRS990/GrossRentsGrp/PersonalAmt00
IRS990/GrossRentsGrp/RealAmt00
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0290
IRS990/InformationTechnologyGrp/ProgramServicesAmt00
IRS990/InformationTechnologyGrp/TotalAmt0290
IRS990/InsuranceGrp/FundraisingAmt0529
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/TotalAmt0529
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0709
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0709
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt018515
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt018515
IRS990/LegalDomicileStateCd0UT
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Charitable Purposes.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0321512
IRS990/NetAssetsOrFundBalancesEOYAmt0361393
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0321512
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0361393
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt02863
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt0766
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0385
IRS990/OfficeExpensesGrp/ProgramServicesAmt01542
IRS990/OfficeExpensesGrp/TotalAmt02693
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Venue for Fundraiser
IRS990/OtherExpensesGrp/Desc1Food, Prizes, etc for Fundraiser
IRS990/OtherExpensesGrp/Desc2Supplies & Materials needed for Mission Trips
IRS990/OtherExpensesGrp/FundraisingAmt04180
IRS990/OtherExpensesGrp/FundraisingAmt16127
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.61$0.00$3.61$2.26$1.93$0.33
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.00$3.22$2.09$2.03$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.16$0.00$3.16$2.18$1.26$0.92
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.00$2.24$1.33$0.77$0.56
2020Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$1.01$1.15$0.14
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.00$1.89$2.37$1.79$0.58
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.00$1.31$2.00$2.07$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.00$1.38$2.27$2.08$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.00$1.20$2.07$2.26$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.44$1.44$1.79$1.76$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.35$1.35$1.28$1.56$0.28
2013Summary only. Only limited summary data is available for this year.$1.63$0.00$1.76$1.79$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$1.66$1.67$1.42$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$1.41$1.71$1.72$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$1.41$1.55$1.52$0.04