Civic Intelligence

The Heather Pendergast Fund Inc

EIN 27-0670068 • 501(c)3 • Massapequa, NY

Profile

To provide medical and/or financial assistance for children of volunteer firemen of nassau and suffolk county who develop life threatening or debilitating illnesses.

67 Grand AvenueMassapequa, NY 11758

www.heathersfund.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

7th percentile

-85%

Higher net margin than 7% of similar nonprofits.

NTEE P • <$500k nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

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

NTEE P • <$500k nonprofits • Source year 2025

Asset Growth

32nd percentile

-14%

Faster asset growth than 32% of similar nonprofits.

NTEE P • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

212%

Faster revenue growth than 93% of similar nonprofits.

NTEE P • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$246,160

Down $38,537 (-14%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$246,160

Down $38,537 (-14%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin7th percentile

Revenue

Up

$45,173

Up $30,702 (+212%) from 2024

Expenses

Up

$83,710

Up $49,933 (+148%) from 2024

Net Income

Down

-$38,537

Down $19,231 (-100%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$400K$300K$200K$100K$0Assets 2012: $108,444Net Assets 2012: $108,4442012Assets 2014: $187,180Net Assets 2014: $187,1802014Assets 2015: $186,104Net Assets 2015: $186,1042015Assets 2016: $203,306Net Assets 2016: $203,3062016Assets 2017: $213,909Net Assets 2017: $213,9092017Assets 2018: $237,432Net Assets 2018: $237,4322018Assets 2019: $241,971Net Assets 2019: $241,9712019Assets 2020: $276,137Net Assets 2020: $276,1372020Assets 2021: $287,168Net Assets 2021: $287,1682021Assets 2022: $305,319Net Assets 2022: $305,3192022Assets 2023: $304,003Net Assets 2023: $304,0032023Assets 2024: $284,697Net Assets 2024: $284,6972024Assets 2025: $246,160Net Assets 2025: $246,1602025

Highlighted filing

2025

Assets$246,160
Liabilities-
Net Assets$246,160
Open 2025 Filing

Operations Trend

Revenue Growth93rd percentile

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

$100K$50K$0-$50KRevenue 2012: $75,852Expenses 2012: $21,853Net Income 2012: $53,9992012Revenue 2014: $76,342Expenses 2014: $12,856Net Income 2014: $63,4862014Revenue 2015: $31,405Expenses 2015: $32,481Net Income 2015: -$1,0762015Revenue 2016: $41,127Expenses 2016: $23,925Net Income 2016: $17,2022016Revenue 2017: $44,550Expenses 2017: $33,947Net Income 2017: $10,6032017Revenue 2018: $43,358Expenses 2018: $19,835Net Income 2018: $23,5232018Revenue 2019: $17,418Expenses 2019: $12,879Net Income 2019: $4,5392019Revenue 2020: $50,489Expenses 2020: $16,323Net Income 2020: $34,1662020Revenue 2021: $16,887Expenses 2021: $5,856Net Income 2021: $11,0312021Revenue 2022: $26,217Expenses 2022: $8,066Net Income 2022: $18,1512022Revenue 2023: $39,102Expenses 2023: $40,418Net Income 2023: -$1,3162023Revenue 2024: $14,471Expenses 2024: $33,777Net Income 2024: -$19,3062024Revenue 2025: $45,173Expenses 2025: $83,710Net Income 2025: -$38,5372025

Highlighted filing

2025

Revenue$45,173
Expenses$83,710
Net Income-$38,537
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$246,160
Liabilities
-
Net assets
$246,160
Revenue
$45,173
Expenses
$83,710
Net income
-$38,537
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.46$2.46$0.45$0.84$0.39
2024Detailed filing. Detailed filing data is available for this year.$2.85$2.85$0.14$0.34$0.19
2023Detailed filing. Detailed filing data is available for this year.$3.04$3.04$0.39$0.40$0.01
2022Detailed filing. Detailed filing data is available for this year.$3.05$3.05$0.26$0.08$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.87$2.87$0.17$0.06$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.76$2.76$0.50$0.16$0.34
2019Detailed filing. Detailed filing data is available for this year.$2.42$2.42$0.17$0.13$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.37$2.37$0.43$0.20$0.24
2017Detailed filing. Detailed filing data is available for this year.$2.14$2.14$0.45$0.34$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.03$2.03$0.41$0.24$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.86$1.86$0.31$0.32$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.87$1.87$0.76$0.13$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$1.08$0.76$0.22$0.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$91,231
Mission and Program Overview

Mission

To provide medical and/or financial assistance for children of volunteer firemen of nassau and suffolk county who develop life threatening or debilitating illnesses.

Program Services

DescriptionGrantsExpenses
RAISED FUNDS FOR NUMEROUS CHARITIES THAT PROVIDE MEDICAL AND/OR FINANCIAL ASSISTANCE FOR CHILDREN OF VOLUNTEER FIREMEN WHOM HAVE LIFE THREATENING OR DEBILATING ILLNESSES-$80,095
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PENNY PENDERGASTPresidentPT$0--
THOMAS PENDERGASTVice PresidentPT$0--
JAMES KUGLERTreasurer-$0--
TIMOTHY DEVINESecretary-$0--
ANDREW FESTADirector-$0--
STEVEN ZIMMERMANDirector-$0--
MICHAEL GANGEDirector-$0--
BENEDICT C DIVENTI JRDirector-$0--
Filing and Contact Details

Filer

Filer Name
The Heather Pendergast Fund Inc
EIN
27-0670068
Phone
5167987788
Address
67 GRAND AVENUE, MASSAPEQUA, NY 11758

Signing Officer

Name
Penny Pendergast
Title
President
Signed
2025-11-07
Discuss with paid preparer
Yes

Preparer

Firm
Diventi & Lee CPAs PC
Address
67 Grand Avenue, Massapequa, NY 11758
Preparer
Benedict C Di Venti Jr
Phone
5167987788
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $250”

Other Expenses.1005

“Travel $1005”

Other Expenses.1012

“Insurance $2018”

Other Expenses.1

“Program service costs $48283”

Other Expenses.2

“MEDICAL EXPENSE $16940”

Other Expenses.3

“SUPPLIES $13867”

Other Expenses.5

“MEMBERSHIP DUES $141”

Other Expenses.6

“FILING FEES $125”

Other Expenses.7

“BANKS CHARGES $61”

Raw XML Appendix175 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MASSAPEQUA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd011758
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IRS990EZ/ContributionsGiftsGrantsEtcAmt05500
IRS990EZ/CostOfGoodsSoldAmt00
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IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-38537
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0284697
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GamingGrossIncomeAmt085731
IRS990EZ/GrossReceiptsAmt091231
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PENNY PENDERGAST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1THOMAS PENDERGAST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMES KUGLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TIMOTHY DEVINE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ANDREW FESTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5STEVEN ZIMMERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MICHAEL GANGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7BENEDICT C DIVENTI JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt082690
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE MEDICAL AND/OR FINANCIAL ASSISTANCE FOR CHILDREN OF VOLUNTEER FIREMEN OF NASSAU AND SUFFOLK COUNTY WHO DEVELOP LIFE THREATENING OR DEBILITATING ILLNESSES.
IRS990EZ/PrintingPublicationsPostageAmt01020
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt080095
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt046058
IRS990EZ/SpecialEventsNetIncomeLossAmt039673
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt083710
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IRS990EZ/TotalRevenueAmt045173
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.HEATHERSFUND.COM
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0147
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05647
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportTotal170Amt05647
IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05500
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05647
IRS990ScheduleA/TotalSupportAmt05647
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt046058
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt085731
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt085731
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt039673
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt046058
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt046058
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $1005
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $2018
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROGRAM SERVICE COSTS $48283
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEDICAL EXPENSE $16940
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SUPPLIES $13867
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBERSHIP DUES $141
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FILING FEES $125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BANKS CHARGES $61
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PENNY PENDERGAST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE HEATHER PENDERGAST FUND INC
ReturnHeader/Filer/BusinessNameControlTxt0HEAT
ReturnHeader/Filer/EIN0270670068
ReturnHeader/Filer/PhoneNum05167987788
ReturnHeader/Filer/USAddress/AddressLine1Txt067 GRAND AVENUE
ReturnHeader/Filer/USAddress/CityNm0MASSAPEQUA
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ReturnHeader/Filer/USAddress/ZIPCd011758
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263041596
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt067 Grand Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Massapequa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011758
ReturnHeader/PreparerPersonGrp/PhoneNum05167987788
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BENEDICT C DI VENTI JR
ReturnHeader/ReturnTs02025-11-07T09:23:53-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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