Civic Intelligence

Fairview and Es Brown Heritage Corporation

EIN 27-2010585 • 501(c)3 • Rome, GA

Profile

The organization's primary mission is to preserve the cultural and educational history of the fairview and e.s. Brown schools.

3 Central Plaza Box 147Rome, GA 30161

www.fairviewbrown.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.23x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

8.06x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

6th percentile

-255%

Higher net margin than 6% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

46th percentile

-3.9%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

13th percentile

-63%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$291,108

Down $21,425 (-6.9%) from 2023

Liabilities

Up

$68,097

Up $151 (+0.2%) from 2023

Net Assets

Down

$223,011

Down $21,576 (-8.8%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin6th percentile

Revenue

Down

$8,446

Down $33,234 (-80%) from 2023

Expenses

Down

$30,022

Down $24,070 (-44%) from 2023

Net Income

Down

-$21,576

Down $9,164 (-74%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$400K$300K$200K$100K$0Assets 2012: $24,780Liabilities 2012: $14,274Net Assets 2012: $10,5062012Assets 2013: $27,695Liabilities 2013: $13,156Net Assets 2013: $14,5392013Assets 2014: $50,901Liabilities 2014: $11,970Net Assets 2014: $38,9312014Assets 2016: $52,626Liabilities 2016: $9,263Net Assets 2016: $43,3632016Assets 2017: $70,737Liabilities 2017: $7,778Net Assets 2017: $62,9592017Assets 2018: $233,155Liabilities 2018: $6,168Net Assets 2018: $226,9872018Assets 2019: $220,783Liabilities 2019: $6,168Net Assets 2019: $214,6152019Assets 2020: $238,645Liabilities 2020: $19,449Net Assets 2020: $219,1962020Assets 2021: $293,029Liabilities 2021: $70,172Net Assets 2021: $222,8572021Assets 2022: $314,945Liabilities 2022: $57,946Net Assets 2022: $256,9992022Assets 2023: $312,533Liabilities 2023: $67,946Net Assets 2023: $244,5872023Assets 2024: $291,108Liabilities 2024: $68,097Net Assets 2024: $223,0112024

Highlighted filing

2024

Assets$291,108
Liabilities$68,097
Net Assets$223,011
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $29,850Expenses 2012: $20,994Net Income 2012: $8,8562012Revenue 2013: $21,046Expenses 2013: $17,014Net Income 2013: $4,0322013Revenue 2014: $40,303Expenses 2014: $15,910Net Income 2014: $24,3932014Revenue 2016: $29,211Expenses 2016: $26,984Net Income 2016: $2,2272016Revenue 2017: $41,061Expenses 2017: $21,465Net Income 2017: $19,5962017Revenue 2018: $176,664Expenses 2018: $12,636Net Income 2018: $164,0282018Revenue 2019: $5,993Expenses 2019: $18,365Net Income 2019: -$12,3722019Revenue 2020: $17,039Expenses 2020: $12,458Net Income 2020: $4,5812020Revenue 2021: $29,906Expenses 2021: $26,245Net Income 2021: $3,6612021Revenue 2022: $60,626Expenses 2022: $72,741Net Income 2022: -$12,1152022Revenue 2023: $41,680Expenses 2023: $54,092Net Income 2023: -$12,4122023Revenue 2024: $8,446Expenses 2024: $30,022Net Income 2024: -$21,5762024

Highlighted filing

2024

Revenue$8,446
Expenses$30,022
Net Income-$21,576
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$291,108
Liabilities
$68,097
Net assets
$223,011
Revenue
$8,446
Expenses
$30,022
Net income
-$21,576
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.91$0.68$2.23$0.08$0.30$0.22
2023Detailed filing. Detailed filing data is available for this year.$3.13$0.68$2.45$0.42$0.54$0.12
2022Detailed filing. Detailed filing data is available for this year.$3.15$0.58$2.57$0.61$0.73$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.93$0.70$2.23$0.30$0.26$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.39$0.19$2.19$0.17$0.12$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.21$0.06$2.15$0.06$0.18$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.33$0.06$2.27$1.77$0.13$1.64
2017Detailed filing. Detailed filing data is available for this year.$0.71$0.08$0.63$0.41$0.21$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.09$0.43$0.29$0.27$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.12$0.39$0.40$0.16$0.24
2013Detailed filing. Detailed filing data is available for this year.$0.28$0.13$0.15$0.21$0.17$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.14$0.11$0.30$0.21$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.2
Gross Receipts
$33,856
Mission and Program Overview

Mission

The organization is currently in the construction phase of restoring the Fairview and ES Brown school property

Program Services

DescriptionGrantsExpenses
RESTORATION OF FAIRVIEW AND ES BROWN SCHOOL PROPERTY$0$11,207
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOYCE SMITHChairmanPT$0--
BERNICE JACKSOVice ChairPT$0--
ALLEN SHROPSHITreasurerPT$0--
MACKENZIE JENKSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Fairview and Es Brown Heritage Corporation
EIN
27-2010585
Phone
4047593918
Address
3 CENTRAL PLAZA BOX 147, ROME, GA 30161

Signing Officer

Name
Joyce Smith
Title
Executive Director
Phone
4047593918
Signed
2025-05-12
Discuss with paid preparer
Yes

Preparer

Firm
Justin M Owens CPA LLC
Address
506 Riverside Parkway Suite 105, Rome, GA 30161
Preparer
Amanda a Cox
Phone
7062376070
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Other Misc Income 1566.”

Form 990EZ, Part I, Line 16

“BANK FEES 202.”

Form 990EZ, Part I, Line 16

“TRAVEL 166.”

Form 990EZ, Part I, Line 16

“MEALS 385.”

Form 990EZ, Part I, Line 16

“INSURANCE 783.”

Form 990EZ, Part I, Line 16

“Office Expense 4294.”

Form 990EZ, Part I, Line 16

“INTEREST 5478.”

Form 990EZ, Part I, Line 16

“SUPPLIES 102.”

Form 990EZ, Part I, Line 16

“WEBSITE 270.”

Form 990EZ, Part I, Line 16

“DONATIONS 150.”

Form 990EZ, Part I, Line 16

“MERCHANT FEES 246.”

Form 990EZ, Part I, Line 16

“STORAGE 780.”

Form 990EZ, Part II, Line 26

“Notes payable 67946. 68097.”

Raw XML Appendix186 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/PhoneNum04047593918
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03 CENTRAL PLAZA BOX 147
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ROME
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030161
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt034381
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012956
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IRS990EZ/ContributionsGiftsGrantsEtcAmt012681
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-21576
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05988
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt0291108
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IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
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IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt0278152
IRS990EZ/LandAndBuildingsGrp/EOYAmt0278152
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0244587
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0223011
IRS990EZ/OccupancyRentUtltsAndMaintAmt010205
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOYCE SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BERNICE JACKSO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ALLEN SHROPSHI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MACKENZIE JENK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt012856
IRS990EZ/OtherRevenueTotalAmt01566
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION IS CURRENTLY IN THE CONSTRUCTION PHASE OF RESTORING THE FAIRVIEW AND ES BROWN SCHOOL PROPERTY
IRS990EZ/PrintingPublicationsPostageAmt0973
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RESTORATION OF FAIRVIEW AND ES BROWN SCHOOL PROPERTY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt011207
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SpecialEventsDirectExpensesAmt025410
IRS990EZ/SpecialEventsNetIncomeLossAmt0-5801
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt067946
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt068097
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt030022
IRS990EZ/TotalProgramServiceExpensesAmt011207
IRS990EZ/TotalRevenueAmt08446
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: OTHER INCOME 2022: 5885. 2023: 219.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt012681
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt050435
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt055797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt029906
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt025287
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0174106
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0219
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt05885
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06104
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96610
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.96480
IRS990ScheduleA/PublicSupportTotal170Amt0174106
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt012681
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt055797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt029906
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt025287
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0174106
IRS990ScheduleA/TotalSupportAmt0180210
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other Misc Income 1566.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BANK FEES 202.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRAVEL 166.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEALS 385.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INSURANCE 783.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Office Expense 4294.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INTEREST 5478.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SUPPLIES 102.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WEBSITE 270.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DONATIONS 150.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MERCHANT FEES 246.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11STORAGE 780.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12NOTES PAYABLE 67946. 68097.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOYCE SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04047593918
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FAIRVIEW AND ES BROWN HERITAGE CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0FAIR
ReturnHeader/Filer/EIN0272010585
ReturnHeader/Filer/PhoneNum04047593918
ReturnHeader/Filer/USAddress/AddressLine1Txt03 CENTRAL PLAZA BOX 147
ReturnHeader/Filer/USAddress/CityNm0ROME
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030161
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843352182
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Justin M Owens CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0506 Riverside Parkway Suite 105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rome
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030161
ReturnHeader/PreparerPersonGrp/PhoneNum07062376070
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA A COX
ReturnHeader/ReturnTs02025-11-14T09:01:59-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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