Civic Intelligence

Fairview and Es Brown Heritage Corporation

990EZ • Fiscal year 2023 • EIN 27-2010585

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 30, 2024

3 Central Plaza Box 147Rome, GA 30161

(404) 759-3918

Siviq Scores

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

Liabilities / Assets

85th percentile

0.22x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

97th percentile

1.63x

Higher debt load relative to revenue than 97% of similar nonprofits.

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

Net Margin

15th percentile

-30%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

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

Asset Growth

45th percentile

-0.8%

Faster asset growth than 45% of similar nonprofits.

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

Revenue Growth

18th percentile

-31%

Faster revenue growth than 18% of similar nonprofits.

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

Assets

Down

$312,533

Down $2,412 (-0.8%) from 2022

Net Assets

Down

$244,587

Down $12,412 (-4.8%) from 2022

Liabilities

Up

$67,946

Up $10,000 (+17%) from 2022

Revenue

Down

$41,680

Down $18,946 (-31%) from 2022

Expenses

Down

$54,092

Down $18,649 (-26%) from 2022

Net Income

Down

-$12,412

Down $297 (-2.5%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$312,533
Liabilities$67,946
Net Assets$244,587

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$41,680
Expenses$54,092
Net Income-$12,412
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 30, 2024
Return Version
2023v5.1
Gross Receipts
$52,808
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$26,788$65,220
Compensation and Service Providers

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
2024-07-30
Discuss with paid preparer
Yes

Preparer

Firm
Justin M Owens CPA LLC
Address
506 Riverside Parkway Suite 105, Rome, GA 30161
Preparer
Justin M Owens
Phone
7067847100
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

Other Misc Income 218.

Form 990EZ, Part I, Line 10

Building master plan from architect company; Reconstruction Plans; : , , , ; , 23330.

Form 990EZ, Part I, Line 16

Advertising/Marketing 1775.

Form 990EZ, Part I, Line 16

BANK FEES 164.

Form 990EZ, Part I, Line 16

CONFERENCE 104.

Form 990EZ, Part I, Line 16

TRAVEL 991.

Form 990EZ, Part I, Line 16

MEALS 1062.

Form 990EZ, Part I, Line 16

INSURANCE 2138.

Form 990EZ, Part I, Line 16

Dues/Subscriptions 923.

Form 990EZ, Part I, Line 16

Office Expense 2217.

Form 990EZ, Part I, Line 16

INTEREST 3770.

Form 990EZ, Part I, Line 16

Supplies 595.

Form 990EZ, Part I, Line 16

Website 1321.

Form 990EZ, Part II, Line 24

RECEIVABLES 4700.

Form 990EZ, Part II, Line 26

Notes payable 57946. 67946.

Raw XML Appendix192 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JOYCE SMITH
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/BOYAmt032093
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt034381
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt050435
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12412
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07575
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0314945
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0312533
IRS990EZ/FundraisingGrossIncomeAmt02155
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt023330
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt052808
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt0278152
IRS990EZ/LandAndBuildingsGrp/EOYAmt0278152
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0256999
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0244587
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0256999
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0244587
IRS990EZ/OccupancyRentUtltsAndMaintAmt03614
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
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/OtherAssetsTotalDetail/BOYAmt04700
IRS990EZ/OtherExpensesTotalAmt015060
IRS990EZ/OtherRevenueTotalAmt0218
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/PrintingPublicationsPostageAmt04513
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RESTORATION OF FAIRVIEW AND ES BROWN SCHOOL PROPERTY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt026788
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt065220
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt011128
IRS990EZ/SpecialEventsNetIncomeLossAmt0-8973
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt057946
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt067946
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt054092
IRS990EZ/TotalProgramServiceExpensesAmt065220
IRS990EZ/TotalRevenueAmt041680
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/CurrentTaxYearAmt050435
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt055797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt029906
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt025287
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05993
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0167418
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0219
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05885
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06104
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96480
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.95900
IRS990ScheduleA/PublicSupportTotal170Amt0167418
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt050435
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt055797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt029906
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt025287
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05993
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0167418
IRS990ScheduleA/TotalSupportAmt0173522
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other Misc Income 218.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Building master plan from architect company; Reconstruction Plans; : , , , ; , 23330.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Advertising/Marketing 1775.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEES 164.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFERENCE 104.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRAVEL 991.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEALS 1062.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INSURANCE 2138.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Dues/Subscriptions 923.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Office Expense 2217.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10INTEREST 3770.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Supplies 595.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Website 1321.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13RECEIVABLES 4700.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14NOTES PAYABLE 57946. 67946.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 10
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 I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOYCE SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04047593918
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-30
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/PhoneNum07067847100
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Justin M Owens
ReturnHeader/ReturnTs02024-11-14T10:12:45-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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Filings