Civic Intelligence

Heshima Association

990 • Fiscal year 2018 • EIN 30-0552847

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 20, 2019

PO Box 306Wheaton, IL 60187

(630) 580-5750

Siviq Scores

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

Liabilities / Assets

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

84th percentile

31%

Higher net margin than 84% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

43rd percentile

$44,525

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

98th percentile

279%

Faster asset growth than 98% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

94th percentile

116%

Faster revenue growth than 94% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$519,188

Up $382,182 (+279%) from 2017

Net Assets

Up

$509,440

Up $372,434 (+272%) from 2017

Liabilities

Up

$9,748

Up $9,748 from 2017

Revenue

Up

$1,201,356

Up $644,830 (+116%) from 2017

Expenses

Up

$828,922

Up $121,627 (+17%) from 2017

Net Income

Up

$372,434

Up $523,203 (+347%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $319,918Liabilities 2015: $9,459Net Assets 2015: $310,4592015Assets 2016: $287,775Liabilities 2016: $0Net Assets 2016: $287,7752016Assets 2017: $137,006Liabilities 2017: $0Net Assets 2017: $137,0062017Assets 2018: $519,188Liabilities 2018: $9,748Net Assets 2018: $509,4402018Assets 2019: $859,669Liabilities 2019: $0Net Assets 2019: $859,6692019Assets 2020: $1,162,652Liabilities 2020: $7,836Net Assets 2020: $1,154,8162020Assets 2021: $1,842,668Liabilities 2021: $9,452Net Assets 2021: $1,833,2162021Assets 2022: $1,827,029Liabilities 2022: $1,455Net Assets 2022: $1,825,5742022Assets 2023: $1,010,881Liabilities 2023: $1,359Net Assets 2023: $1,009,5222023Assets 2024: $1,183,178Liabilities 2024: $5,533Net Assets 2024: $1,177,6452024

Highlighted filing

2018

Assets$519,188
Liabilities$9,748
Net Assets$509,440

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2015: $628,048Expenses 2015: $509,311Net Income 2015: $118,7372015Revenue 2016: $657,593Expenses 2016: $680,277Net Income 2016: -$22,6842016Revenue 2017: $556,526Expenses 2017: $707,295Net Income 2017: -$150,7692017Revenue 2018: $1,201,356Expenses 2018: $828,922Net Income 2018: $372,4342018Revenue 2019: $756,546Expenses 2019: $406,827Net Income 2019: $349,7192019Revenue 2020: $738,561Expenses 2020: $443,414Net Income 2020: $295,1472020Revenue 2021: $1,512,856Expenses 2021: $834,456Net Income 2021: $678,4002021Revenue 2022: $1,017,332Expenses 2022: $1,023,035Net Income 2022: -$5,7032022Revenue 2023: $907,000Expenses 2023: $1,723,052Net Income 2023: -$816,0522023Revenue 2024: $863,593Expenses 2024: $695,470Net Income 2024: $168,1232024

Highlighted filing

2018

Revenue$1,201,356
Expenses$828,922
Net Income$372,434
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 20, 2019
Return Version
2018v3.1
Gross Receipts
$1,201,356
Mission and Program Overview

Mission

Through the love of jesus christ heshima will provide a holistic environment that includes physical, mental and spiritual support for special needs children in kenya.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$137,006$519,188▲ $382,182
Total Assets$137,006$519,188▲ $382,182
Liabilities
Accounts Payable and Accrued Expenses$0$9,748▲ $9,748
Total Liabilities$0$9,748▲ $9,748
Net Assets / Fund Balance
Unrestricted Net Assets$137,006$509,440▲ $372,434
Total Net Assets Fund Balance$137,006$509,440▲ $372,434
Total Liabilities and Net Assets / Fund Balance$137,006$519,188▲ $382,182
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eric HagmanPresidentFT$38,400$6,125$44,525
Tracey HagmanVice President/secretaryFT$38,400$6,125$44,525

Board Members and Trustees

NameTitle
Jameson BastDirector
Joel JenningsDirector
John SchwarzDirector
Ron HoekstraDirector
John PrichardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,201,356
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,201,356
Change in Net Assets
$372,434

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$101,477Fair Market Value
Total Noncash Contributions1$101,477-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$691,390
Salaries, Compensation, and Employee Benefits$94,925
Other Expenses$42,607
Total Fundraising Expense$2,450
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$691,390--$691,390
Current Officers, Directors, Trustees, and Key Employees$66,788$22,262-$89,050
Travel$12,701$4,233-$16,934
Fees for Services Accounting$8,288$2,762-$11,050
Office Expenses$6,954$2,318-$9,272
Payroll Taxes$4,406$1,469-$5,875
Other Expenses$1,982$659$2,450$2,450
Information Technology$195$65-$260
Total Functional Expenses$792,704$33,768$2,450$828,922
International Activity

International Summary

Offices
1
Employees
2
Spending
$699,332

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaGrants to Heshima Foundation-12$691,390
Sub-saharan AfricaForeign Travel Expenses-00$7,942
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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

Eric hagman and tracey hagman are husband and wife joel jennings and tracey hagman are father and daughter

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

Officers and board members review form 990 prior to filing.

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

An annual disclosure statement shall be circulated to board members, officers, and certain identified agents and employees to assist them in considering such disclosures, but disclosure is appropriate and required at any time conflicts of interest may occur. All disclosures of real or perceived conflicts of interest shall be noted for the record in the minutes. An individual board member, officer, agent or employee who believes that he or she or an immediate member of his or her immediate family might have a real or perceived conflict of interest, must abstain from 1. Participating in discussions or deliberations with respect to the subject of the conflict, 2. Using his or her personal influence to affect deliberations, 3. Making motions, 4. Voting, 5. Executing agreements, or 6. Taking similar actions on behalf of the organizations where the conflict of interest might pertain by law, agreement, or otherwise. At the discretion of the top governing body or a committee thereof, a person with a real or perceived conflict of interest may be excused from all or any portion of discussion or deliberations with respect to the subject of the conflict.

Form 990, Part VI, Section B, Line 15

Establish reasonable compensation levels on a position-by-position basis by - assessing the nature and scope of each principal administrator position - assessing the basis for which compensation is paid to individuals holding such positions including unique background, experience, personal skills, exceptional performance, additional duties and abilities, and challenges facing the organization that require the use of such attributes or skills - obtaining appropriate and comparable compensation market data including data from the following: * similarly situated organizations, both for-profit and tax-exempt, for functionally comparable positions * the availability of similar specialties in the geographic area * independent compensation surveys by nationally recognized independent firms document the basis for the determination of the reasonable compensation, including performance evaluations and market data.

Form 990, Part VI, Section C, Line 19

Documents are made available to the public upon request

Filing and Contact Details

Filer

Filer Name
Heshima Association
EIN
30-0552847
Phone
6305805750
Address
PO BOX 306, WHEATON, IL 60187

Signing Officer

Name
John R Prichard
Title
Treasurer
Phone
6305805750
Signed
2019-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Hagman
Formed
2009
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
5
Employees
2
Volunteers
50

Preparer

Firm
DUGAN & LOPATKA CPA'S PC
Address
4320 WINFIELD ROAD SUITE 450, WARRENVILLE, IL 60555-4036
Preparer
Ron Marklund
Phone
6306654440
Raw XML Appendix375 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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IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt02
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt0699332
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0AUDITED ACCOUNTS IN KENYA
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt02
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt0699332
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0101477
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ERIC HAGMAN AND TRACEY HAGMAN ARE HUSBAND AND WIFE JOEL JENNINGS AND TRACEY HAGMAN ARE FATHER AND DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND BOARD MEMBERS REVIEW FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN ANNUAL DISCLOSURE STATEMENT SHALL BE CIRCULATED TO BOARD MEMBERS, OFFICERS, AND CERTAIN IDENTIFIED AGENTS AND EMPLOYEES TO ASSIST THEM IN CONSIDERING SUCH DISCLOSURES, BUT DISCLOSURE IS APPROPRIATE AND REQUIRED AT ANY TIME CONFLICTS OF INTEREST MAY OCCUR. ALL DISCLOSURES OF REAL OR PERCEIVED CONFLICTS OF INTEREST SHALL BE NOTED FOR THE RECORD IN THE MINUTES. AN INDIVIDUAL BOARD MEMBER, OFFICER, AGENT OR EMPLOYEE WHO BELIEVES THAT HE OR SHE OR AN IMMEDIATE MEMBER OF HIS OR HER IMMEDIATE FAMILY MIGHT HAVE A REAL OR PERCEIVED CONFLICT OF INTEREST, MUST ABSTAIN FROM 1. PARTICIPATING IN DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO THE SUBJECT OF THE CONFLICT, 2. USING HIS OR HER PERSONAL INFLUENCE TO AFFECT DELIBERATIONS, 3. MAKING MOTIONS, 4. VOTING, 5. EXECUTING AGREEMENTS, OR 6. TAKING SIMILAR ACTIONS ON BEHALF OF THE ORGANIZATIONS WHERE THE CONFLICT OF INTEREST MIGHT PERTAIN BY LAW, AGREEMENT, OR OTHERWISE. AT THE DISCRETION OF THE TOP GOVERNING BODY OR A COMMITTEE THEREOF, A PERSON WITH A REAL OR PERCEIVED CONFLICT OF INTEREST MAY BE EXCUSED FROM ALL OR ANY PORTION OF DISCUSSION OR DELIBERATIONS WITH RESPECT TO THE SUBJECT OF THE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ESTABLISH REASONABLE COMPENSATION LEVELS ON A POSITION-BY-POSITION BASIS BY - ASSESSING THE NATURE AND SCOPE OF EACH PRINCIPAL ADMINISTRATOR POSITION - ASSESSING THE BASIS FOR WHICH COMPENSATION IS PAID TO INDIVIDUALS HOLDING SUCH POSITIONS INCLUDING UNIQUE BACKGROUND, EXPERIENCE, PERSONAL SKILLS, EXCEPTIONAL PERFORMANCE, ADDITIONAL DUTIES AND ABILITIES, AND CHALLENGES FACING THE ORGANIZATION THAT REQUIRE THE USE OF SUCH ATTRIBUTES OR SKILLS - OBTAINING APPROPRIATE AND COMPARABLE COMPENSATION MARKET DATA INCLUDING DATA FROM THE FOLLOWING: * SIMILARLY SITUATED ORGANIZATIONS, BOTH FOR-PROFIT AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS * THE AVAILABILITY OF SIMILAR SPECIALTIES IN THE GEOGRAPHIC AREA * INDEPENDENT COMPENSATION SURVEYS BY NATIONALLY RECOGNIZED INDEPENDENT FIRMS DOCUMENT THE BASIS FOR THE DETERMINATION OF THE REASONABLE COMPENSATION, INCLUDING PERFORMANCE EVALUATIONS AND MARKET DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0137006
IRS990/TotalAssetsEOYAmt0519188
IRS990/TotalAssetsGrp/BOYAmt0137006
IRS990/TotalAssetsGrp/EOYAmt0519188
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01201356
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02450
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033768
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0792704
IRS990/TotalFunctionalExpensesGrp/TotalAmt0828922
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt09748
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt09748
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0137006
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0509440
IRS990/TotalOtherCompensationAmt012250
IRS990/TotalProgramServiceExpensesAmt0792704
IRS990/TotalReportableCompFromOrgAmt076800
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01201356
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0137006
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0519188
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04233
IRS990/TravelGrp/ProgramServicesAmt012701
IRS990/TravelGrp/TotalAmt016934
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0137006
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0509440
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 306
IRS990/USAddress/CityNm0WHEATON
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060187
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.HESHIMACHILDRENSCENTER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN R PRICHARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06305805750
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HESHIMA ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HESH
ReturnHeader/Filer/EIN0300552847
ReturnHeader/Filer/PhoneNum06305805750
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 306
ReturnHeader/Filer/USAddress/CityNm0WHEATON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060187
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId083D9506996EF337C9D4CFC6F2D32A9BDE9119DE7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId083D9506996EF337C9D4CFC6F2D32A9BDE9119DE7
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.93.92.241
ReturnHeader/FilingSecurityInformation/IPDt02019-08-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:41:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0362886485
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DUGAN & LOPATKA CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04320 WINFIELD ROAD SUITE 450
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WARRENVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0605554036
ReturnHeader/PreparerPersonGrp/PhoneNum06306654440
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RON MARKLUND
ReturnHeader/ReturnTs02019-09-03T12:07:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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