Civic Intelligence

Higher Institute of Arts and Technology

EIN 27-1619759 • 501(c)3 • Merrillville, IN

Profile

Higher institute of arts and technology is a k-6 arts-integrated charter school dedicated to turning 21st century scholars into innovative college and career ready world problem solvers able to exude strong character, communicate globally, collaborate effectively, and think critically and creatively.

5861 Harrison StMerrillville, IN 46410

thehiat.wixsite.com/HIAT

Siviq Scores

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

Liabilities / Assets

94th percentile

1.01x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.24x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

45th percentile

2.4%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

49th percentile

$54,269

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

42nd percentile

0.8%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

10%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$967,231

Down $239,446 (-20%) from 2023

Liabilities

Down

$1,071,925

Down $164,506 (-13%) from 2023

Net Assets

Down

-$104,694

Down $74,940 (-252%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin45th percentile

Revenue

Up

$3,676,529

Up $279,142 (+8.2%) from 2023

Expenses

Up

$3,751,469

Up $191,397 (+5.4%) from 2023

Net Income

Up

-$74,940

Up $87,745 (+54%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2018: $721,934Liabilities 2018: $1,046,165Net Assets 2018: -$324,2312018Assets 2019: $534,611Liabilities 2019: $945,480Net Assets 2019: -$410,8692019Assets 2020: $501,470Liabilities 2020: $906,858Net Assets 2020: -$405,3882020Assets 2021: $620,948Liabilities 2021: $820,793Net Assets 2021: -$199,8452021Assets 2022: $912,019Liabilities 2022: $779,088Net Assets 2022: $132,9312022Assets 2023: $1,206,677Liabilities 2023: $1,236,431Net Assets 2023: -$29,7542023Assets 2024: $967,231Liabilities 2024: $1,071,925Net Assets 2024: -$104,6942024

Highlighted filing

2024

Assets$967,231
Liabilities$1,071,925
Net Assets-$104,694
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $2,025,289Expenses 2018: $1,777,584Net Income 2018: $247,7052018Revenue 2019: $1,643,657Expenses 2019: $1,674,074Net Income 2019: -$30,4172019Revenue 2020: $2,462,006Expenses 2020: $2,456,525Net Income 2020: $5,4812020Revenue 2021: $2,523,189Expenses 2021: $2,317,646Net Income 2021: $205,5432021Revenue 2022: $3,319,372Expenses 2022: $2,986,596Net Income 2022: $332,7762022Revenue 2023: $3,397,387Expenses 2023: $3,560,072Net Income 2023: -$162,6852023Revenue 2024: $3,676,529Expenses 2024: $3,751,469Net Income 2024: -$74,9402024

Highlighted filing

2024

Revenue$3,676,529
Expenses$3,751,469
Net Income-$74,940
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$967,231
Liabilities
$1,071,925
Net assets
-$104,694
Revenue
$3,676,529
Expenses
$3,751,469
Net income
-$74,940
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.97$1.07$0.10$3.68$3.75$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.21$1.24$0.03$3.40$3.56$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.91$0.78$0.13$3.32$2.99$0.33
2021Detailed filing. Detailed filing data is available for this year.$0.62$0.82$0.20$2.52$2.32$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.50$0.91$0.41$2.46$2.46$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.53$0.95$0.41$1.64$1.67$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.72$1.05$0.32$2.03$1.78$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 13, 2025
Return Version
2023v6.0
Gross Receipts
$3,676,529
Mission and Program Overview

Mission

Higher institute of arts and technology is a k-6 arts-integrated charter school dedicated to turning 21st century scholars into innovative college and career ready world problem solvers able to exude strong character, communicate globally, collaborate effectively, and think critically and creatively.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$445,369$426,105▼ $19,264
Cash and Non-Interest-Bearing Accounts$385,205$356,725▼ $28,480
Pledges and Grants Receivable$244,103$87,454▼ $156,649
Accounts Receivable$56,223$35,255▼ $20,968
Prepaid Expenses and Deferred Charges$20,608$20,000▼ $608
Total Assets$1,206,677$967,231▼ $239,446
Other Assets Total$55,169$41,692▼ $13,477
Liabilities
Unsecured Notes Loans Payable$766,450$583,550▼ $182,900
Accounts Payable and Accrued Expenses$414,811$278,095▼ $136,716
Other Liabilities$55,170$210,280▲ $155,110
Total Liabilities$1,236,431$1,071,925▼ $164,506
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-29,754$-104,694▼ $74,940
Total Net Assets Fund Balance$-29,754$-104,694▼ $74,940
Total Liabilities and Net Assets / Fund Balance$1,206,677$967,231▼ $239,446

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$312,511$15,489$328,000
Equipment$33,594$90,510$124,104
Land$80,000-$80,000
Other Land Buildings$0$67,461$67,461
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessica AcklinPrincipalFT$100,431$7,686$108,117

Board Members and Trustees

NameTitle
Sharla JohnsonPresident
Stephanie DavisVice President
April BrownMember
Bridgett HarrisMember
George TuckerSecretary
Charles Reese JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,670,657
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$5,867
Change in Net Assets
$-74,940

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,676,529
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,676,529
Total Revenue per Form 990
$3,676,529
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,050,658
Salaries, Compensation, and Employee Benefits$1,700,811
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,135,964$206,430-$1,342,394
Occupancy$328,990--$328,990
Fees for Services Management-$321,798-$321,798
Office Expenses$288,718$11,780-$300,498
Fees for Services Other$226,648$54,561-$281,209
Other Employee Benefits$131,320$12,099-$143,419
Current Officers, Directors, Trustees, and Key Employees$91,793$16,324-$108,117
Payroll Taxes$90,327$16,554-$106,881
Information Technology$82,253--$82,253
Insurance$39,028--$39,028
Fees for Services Accounting$31,115--$31,115
Depreciation Depletion$24,200--$24,200
Other Expenses$390$18,989-$18,989
Interest$4,250$13,940-$18,190
Travel$11,625$1,677-$13,302
All Other Expenses$9,080--$9,080
Advertising-$9,040-$9,040
Fees for Services Legal$2,188--$2,188
Total Functional Expenses$3,018,398$733,071$0$3,751,469

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,751,469
Total Expenses per Audited Statements$3,751,469
Total Expenses per Form 990$3,751,469
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Refundable Advances$168,587
Lease Obligations$41,693
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 8B

“The organization did not have committees with the authority to act on behalf of the governing body.”

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

“A copy of the form 990 is provided to each member of the board of directors for review and comment prior to filing.”

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

“Directors, officers, and employees are responsible for disclosing any matters involving a potential conflict of interest. The party in conflict must refrain from voting on any issue pertaining to the matter.”

Form 990, Part VI, Section B, Line 15

“The board sets the compensation for top management and the principal sets the compensation for other school employees. Compensation is determinted by standard rates in the region as appropriate for one's experience and education level.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Higher Institute of Arts and Technology
EIN
27-1619759
Phone
4105983087
Address
5861 HARRISON ST, MERRILLVILLE, IN 46410

Signing Officer

Name
Sharla Johnson
Title
Board President
Phone
4105983087
Signed
2025-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharla Johnson
Formed
2009
Legal Domicile
In
Voting Board Members
6
Independent Board Members
6
Employees
60
Volunteers
6

Preparer

Firm
Donovan Pc
Address
5151 E US HWY 36, AVON, IN 46123
Preparer
Rex E Miller CPA Cgma
Phone
3177456411
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization's board of directors assumes the oversight of the audit and selection of an independent accountant. The selection and review process has not changed from the previous year.”

Financial Statement Notes

PART X, LINE 2:

“The school received a determination from the u.s. Treasury department stating it qualifies under the provisions of section 501(c)(3) of the internal revenue code as a tax-exempt organization; however, the school would be subject to tax on income unrelated to its tax-exempt purpose. For the years ended june 30, 2024 and 2023, no accounting for federal and state income taxes was required to be included in the accompanying financial statements. Professional accounting standards require the school to recognize a tax liability only if it is more likely than not the tax position would not be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax liability greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax liability is recorded. The school examined this issue and determined there are no material contingent tax liabilities or questionable tax positions. Tax years ended after june 30, 2020 are open to audit for both federal and state purposes.”

Raw XML AppendixShowing 400 of 426 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.

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IRS990/Desc0HIGHER INSTITUTE OF ARTS AND TECHNOLOGY OPERATES AS A PUBLIC CHARTER SCHOOL AND ENCOURAGES CREATIVE EXPRESSION BY INFUSING BALLET, MODERN DANCE, SINGING, THEATER AND COMPUTERS INTO A TRADITONAL EDUCATIONAL CURRICULUM. THE EMPHASIS HERE IS TO USE CREATIVE ARTS AND TECHNOLOGY AS A METHOD OF COMMUNICATING WITH STUDENTS. THE SCHOOL PROVIDED EDUCATIONAL INSTRUCTION TO APPROXIMATELY 200 STUDENTS IN GRADES KINDERGARTEN THROUGH EIGHTH DURING THE 2023-2024 SCHOOL YEAR.
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012099
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0131320
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0143419
IRS990/OtherExpensesGrp/Desc0FOOD COSTS
IRS990/OtherExpensesGrp/Desc1STUDENT TRANSPORTATION
IRS990/OtherExpensesGrp/Desc2LICENSES, SUBSCIPTIONS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0780
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt149099
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt218989
IRS990/OtherExpensesGrp/ProgramServicesAmt0307794
IRS990/OtherExpensesGrp/ProgramServicesAmt1212715
IRS990/OtherExpensesGrp/ProgramServicesAmt2390
IRS990/OtherExpensesGrp/TotalAmt0308574
IRS990/OtherExpensesGrp/TotalAmt1212715
IRS990/OtherExpensesGrp/TotalAmt249489
IRS990/OtherExpensesGrp/TotalAmt318989
IRS990/OtherLiabilitiesGrp/BOYAmt055170
IRS990/OtherLiabilitiesGrp/EOYAmt0210280
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05867
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05867
IRS990/OtherRevenueTotalAmt05867
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0206430
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01135964
IRS990/OtherSalariesAndWagesGrp/TotalAmt01342394
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016554
IRS990/PayrollTaxesGrp/ProgramServicesAmt090327
IRS990/PayrollTaxesGrp/TotalAmt0106881
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0244103
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt087454
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020608
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020000
IRS990/PrincipalOfficerNm0SHARLA JOHNSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03398090
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-4995
IRS990/PYOtherExpensesAmt01935690
IRS990/PYOtherRevenueAmt04292
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-162685
IRS990/PYSalariesCompEmpBnftPaidAmt01624382
IRS990/PYTotalExpensesAmt03560072
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03397387
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-74940
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05867
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0312511
IRS990ScheduleD/BuildingsGrp/DepreciationAmt015489
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0328000
IRS990ScheduleD/EquipmentGrp/BookValueAmt033594
IRS990ScheduleD/EquipmentGrp/DepreciationAmt090510
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0124104
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03751469
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt080000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt067461
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt067461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt041693
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1168587
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE OBLIGATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REFUNDABLE ADVANCES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03676529
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECEIVED A DETERMINATION FROM THE U.S. TREASURY DEPARTMENT STATING IT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION; HOWEVER, THE SCHOOL WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE SCHOOL TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD NOT BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE SCHOOL EXAMINED THIS ISSUE AND DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS ENDED AFTER JUNE 30, 2020 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0426105
IRS990ScheduleD/TotalExpensesPerForm990Amt03751469
IRS990ScheduleD/TotalLiabilityAmt0210280
IRS990ScheduleD/TotalRevenuePerForm990Amt03676529
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03676529
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03751469
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATING POLICY BY RECRUITING ALL STUDENTS IN SURROUNDING COMMUNUTIES. THIS INFORMATION IS COMMUNICATED DURING OPEN HOUSE, THROUGH COMMUNITY INVOLVEMENT, AND VISIBLY THROUGH SIGNAGE IN FRONT OF THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES STATE FUNDS UNDER THE INDIANA CHARTER SCHOOL ACT (INDIANA CODE 20-24) AS WELL AS FUNDING UNDER THE FEDERAL PROGRAMS ADMINISTERED BY THE INDIANA DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS, OFFICERS, AND EMPLOYEES ARE RESPONSIBLE FOR DISCLOSING ANY MATTERS INVOLVING A POTENTIAL CONFLICT OF INTEREST. THE PARTY IN CONFLICT MUST REFRAIN FROM VOTING ON ANY ISSUE PERTAINING TO THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD SETS THE COMPENSATION FOR TOP MANAGEMENT AND THE PRINCIPAL SETS THE COMPENSATION FOR OTHER SCHOOL EMPLOYEES. COMPENSATION IS DETERMINTED BY STANDARD RATES IN THE REGION AS APPROPRIATE FOR ONE'S EXPERIENCE AND EDUCATION LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01206677
IRS990/TotalAssetsEOYAmt0967231
IRS990/TotalAssetsGrp/BOYAmt01206677
IRS990/TotalAssetsGrp/EOYAmt0967231
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03670657
IRS990/TotalEmployeeCnt060
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0733071
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03018398
IRS990/TotalFunctionalExpensesGrp/TotalAmt03751469
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01236431
IRS990/TotalLiabilitiesEOYAmt01071925
IRS990/TotalLiabilitiesGrp/BOYAmt01236431
IRS990/TotalLiabilitiesGrp/EOYAmt01071925
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-29754
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-104694
IRS990/TotalOtherCompensationAmt07686
IRS990/TotalProgramServiceExpensesAmt03018398
IRS990/TotalReportableCompFromOrgAmt0100431
IRS990/TotalRevenueGrp/ExclusionAmt05
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05867
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03676529
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01206677
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0967231
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01677
IRS990/TravelGrp/ProgramServicesAmt011625
IRS990/TravelGrp/TotalAmt013302
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0766450
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0583550
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05861 HARRISON ST
IRS990/USAddress/CityNm0MERRILLVILLE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046410
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://THEHIAT.WIXSITE.COM/HIAT
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARLA JOHNSON

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