Civic Intelligence

Leif Hetland Ministries

EIN 26-1423577 • 501(c)3 • Peachtree City, GA

Pub. 78 Eligible990-N Coverage

Profile

To teach the people of America how to live the victorious Christian life the Father desires for His children. Additionally, in accordance with Isaiah, living to Soar like Eagles is a stated goal. 90 or more of homeless or runaway children are from homes with no father and its imperative to teach victory through Christ and His shed blood.

PO Box Post Office Box 3049Peachtree City, GA 30269

www.leifhetlandministries.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.01x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

31st percentile

-9.1%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

99th percentile

$198,662

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 54.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

25th percentile

-35%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

40th percentile

-12%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$52,978

Down $28,454 (-35%) from 2022

Liabilities

Up

$4,718

Up $4,718 from 2022

Net Assets

Down

$48,260

Down $33,172 (-41%) from 2022

Revenue

Down

$362,572

Down $51,582 (-12%) from 2022

Expenses

Down

$395,744

Down $7,769 (-1.9%) from 2022

Net Income

Down

-$33,172

Down $43,813 (-412%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2020: $43,409Liabilities 2020: $2,815Net Assets 2020: $40,5942020Assets 2021: $70,792Liabilities 2021: $0Net Assets 2021: $70,7922021Assets 2022: $81,432Liabilities 2022: $0Net Assets 2022: $81,4322022Assets 2023: $52,978Liabilities 2023: $4,718Net Assets 2023: $48,2602023

Highlighted filing

2023

Assets$52,978
Liabilities$4,718
Net Assets$48,260

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2020: $217,863Expenses 2020: $266,985Net Income 2020: -$49,1222020Revenue 2021: $334,329Expenses 2021: $304,130Net Income 2021: $30,1992021Revenue 2022: $414,154Expenses 2022: $403,513Net Income 2022: $10,6412022Revenue 2023: $362,572Expenses 2023: $395,744Net Income 2023: -$33,1722023

Highlighted filing

2023

Revenue$362,572
Expenses$395,744
Net Income-$33,172

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$381,625
Mission and Program Overview

Mission

To teach the people of America how to live the victorious Christian life the Father desires for His children. Additionally, in accordance with Isaiah, living to Soar like Eagles is a stated goal. 90 or more of homeless or runaway children are from homes with no father and its imperative to teach victory through Christ and His shed blood.

Through the means of revivals, seminars, and conferences throughout America, Rev. Hetland desires to see peoples from all race, creed, and color begin to see and experience the great love of the Heavenly Father.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$81,220$52,907▼ $28,313
Rtn Earn Endowment Incm Other Fnds$81,432$48,260▼ $33,172
Land, Buildings, and Equipment, Net$212$71▼ $141
Total Assets$81,432$52,978▼ $28,454
Liabilities
Accounts Payable and Accrued Expenses-$4,718-
Total Liabilities$0$4,718▲ $4,718
Net Assets / Fund Balance
Total Net Assets Fund Balance$81,432$48,260▼ $33,172
Total Liabilities and Net Assets / Fund Balance$81,432$52,978▼ $28,454

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$71$1,509$1,580
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rev Leif HetlandPresident/TrusteePT$183,662$15,000$198,662
Jennifer HetlandSecretary/TrusteePT-$7,704$7,704

Board Members and Trustees

NameTitle
Greg HaswellTrustee
Michelle HaswellTrustee
Mrs Friede TaylorTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Na---
Revenue and Support

Revenue Composition

Contributions and Grants
$317,857
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$44,715
All Other Contributions
$317,857
Change in Net Assets
$-33,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$198,522
Other Expenses$197,222
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$183,662--$183,662
Travel$59,756--$59,756
Other Expenses$30,261--$30,261
Fees for Services Other$22,457--$22,457
Other Salaries and Wages$13,804--$13,804
Occupancy$12,239--$12,239
All Other Expenses$11,882--$11,882
Fees for Services Legal$6,080--$6,080
Office Expenses$5,195--$5,195
Information Technology$4,416--$4,416
Fees for Services Accounting$2,000--$2,000
Advertising$1,937--$1,937
Payroll Taxes$1,056--$1,056
Depreciation Depletion$141--$141
Total Functional Expenses$395,744$0$0$395,744
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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

Rev. Leif Hetland and Jennifer Hetland are a husband/wife team in evangelism. The other members of the board are not related to the Hetlands. It is not unusual for Mrs. Hetland to be asked to speak at various meetings.

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

The Federal Form 990 was made available to the Board prior to filing for the year.

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

The organization is often reminded that all efforts to reach the world for Christ must be done with integrity and honesty. All potential conflicts of interest are resolved and it is the goal of all concerned to be above reproach on all ministry matters. The conflict of interest policy presently in place with the organization is the same policy recommended by the organizations CPA which is consistent with the sample policy provided by the Internal Revenue Service.

Form 990, Part VI, Line 15A

Compensation package to Rev. Hetland, including housing allowance, is annually approved by the Board of Trustees.

Form 990, Part VIII, Line 1D

The organization has a related 501c3 ministry called Global Mission Awareness. In reality, Global Mission Awareness was created to help mission work throughout the world while Leif Hetland Ministries was created primarily to reach souls for Christ in America. However, over time, many conferences, revivals, mission trips, etc. would have the same speakers, etc. so there is a constant relationship between the two entities to further enhance their mission for Christ.

Filing and Contact Details

Filer

Filer Name
Leif Hetland Ministries
EIN
26-1423577
In Care Of
% Jennifer Hetland
Phone
2563660978
Address
PO Box Post Office Box 3049, Peachtree City, GA 30269

Signing Officer

Name
Leif H Hetland
Title
President
Phone
2563660978
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leif H Hetland
Formed
2007
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
3
Employees
3
Volunteers
7

Preparer

Firm
W Jerry Scarborough CPA PC
Address
Post Office Box 1111, Columbus, GA 31902-1111
Preparer
W Jerry Scarborough
Phone
3344802080
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 17

During the calendar year 2023, Rev. Hetland and others spoke at churches and revivals in the following domestic locations. Pennsylvania and Ohio in January Colorado, Georgia, and Florida in February Minnesota and Tennessee in March Texas and Georgia in April Pennsylvania and Ohio in June Washington and Texas in July Montana in September Georgia, Colorado, and Virginia in October and Texas, Illinois, and Georgia in November. International mission trips, revivals, etc. were Poland in March where Jennifer also participated Australia in April Norway in May Canada in June New Zealand in July and Brazil in October.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Rev. Leif Hetland and Jennifer Hetland are a husband/wife team in evangelism. The other members of the board are not related to the Hetlands. It is not unusual for Mrs. Hetland to be asked to speak at various meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Federal Form 990 was made available to the Board prior to filing for the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization is often reminded that all efforts to reach the world for Christ must be done with integrity and honesty. All potential conflicts of interest are resolved and it is the goal of all concerned to be above reproach on all ministry matters. The conflict of interest policy presently in place with the organization is the same policy recommended by the organizations CPA which is consistent with the sample policy provided by the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation package to Rev. Hetland, including housing allowance, is annually approved by the Board of Trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization has a related 501c3 ministry called Global Mission Awareness. In reality, Global Mission Awareness was created to help mission work throughout the world while Leif Hetland Ministries was created primarily to reach souls for Christ in America. However, over time, many conferences, revivals, mission trips, etc. would have the same speakers, etc. so there is a constant relationship between the two entities to further enhance their mission for Christ.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5During the calendar year 2023, Rev. Hetland and others spoke at churches and revivals in the following domestic locations. Pennsylvania and Ohio in January Colorado, Georgia, and Florida in February Minnesota and Tennessee in March Texas and Georgia in April Pennsylvania and Ohio in June Washington and Texas in July Montana in September Georgia, Colorado, and Virginia in October and Texas, Illinois, and Georgia in November. International mission trips, revivals, etc. were Poland in March where Jennifer also participated Australia in April Norway in May Canada in June New Zealand in July and Brazil in October.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VIII, Line 1d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 17
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Leif H Hetland
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0W Jerry Scarborough CPA PC
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W Jerry Scarborough
ReturnHeader/ReturnTs02024-11-15T02:13:05-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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