Civic Intelligence

Health Environmental and Learning Program

990 • Fiscal year 2023 • EIN 31-1608883

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

PO Box 10885College Station, TX 77842

(979) 575-4602

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

62nd percentile

0.00x

Higher debt load relative to revenue than 62% of similar nonprofits.

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

Net Margin

59th percentile

8.5%

Higher net margin than 59% 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

61st percentile

8.2%

Faster asset growth than 61% of similar nonprofits.

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

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

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

Assets

Up

$270,042

Up $20,350 (+8.2%) from 2022

Net Assets

Up

$269,442

Up $20,350 (+8.2%) from 2022

Liabilities

Flat

$600

Flat from 2022

Revenue

Up

$238,929

Up $29,551 (+14%) from 2022

Expenses

Down

$218,579

Down $27,128 (-11%) from 2022

Net Income

Up

$20,350

Up $56,679 (+156%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2016: $227,803Liabilities 2016: $600Net Assets 2016: $227,2032016Assets 2017: $198,436Liabilities 2017: $600Net Assets 2017: $197,8362017Assets 2018: $209,554Liabilities 2018: $600Net Assets 2018: $208,9542018Assets 2019: $217,100Liabilities 2019: $600Net Assets 2019: $216,5002019Assets 2020: $259,047Liabilities 2020: $600Net Assets 2020: $258,4472020Assets 2021: $286,021Liabilities 2021: $600Net Assets 2021: $285,4212021Assets 2022: $249,692Liabilities 2022: $600Net Assets 2022: $249,0922022Assets 2023: $270,042Liabilities 2023: $600Net Assets 2023: $269,4422023Assets 2024: $279,516Liabilities 2024: $600Net Assets 2024: $278,9162024

Highlighted filing

2023

Assets$270,042
Liabilities$600
Net Assets$269,442

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2016: $188,190Expenses 2016: $196,033Net Income 2016: -$7,8432016Revenue 2017: $189,441Expenses 2017: $218,807Net Income 2017: -$29,3662017Revenue 2018: $195,233Expenses 2018: $184,115Net Income 2018: $11,1182018Revenue 2019: $212,114Expenses 2019: $204,568Net Income 2019: $7,5462019Revenue 2020: $227,872Expenses 2020: $185,925Net Income 2020: $41,9472020Revenue 2021: $223,619Expenses 2021: $196,644Net Income 2021: $26,9752021Revenue 2022: $209,378Expenses 2022: $245,707Net Income 2022: -$36,3292022Revenue 2023: $238,929Expenses 2023: $218,579Net Income 2023: $20,3502023Revenue 2024: $264,175Expenses 2024: $254,701Net Income 2024: $9,4742024

Highlighted filing

2023

Revenue$238,929
Expenses$218,579
Net Income$20,350
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$238,929
Mission and Program Overview

Mission

Promote development in health, environment & learning among the undeveloped of the world

Training impoverished communities in asia to develop their own communities through preventive health, literacy, income generation, organic farming, animal husbandry, and childrens programs for orphaned or destitute children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$112,419$136,083▲ $23,664
Land, Buildings, and Equipment, Net$136,490$131,976▼ $4,514
Investments in Publicly Traded Securities$783$783→ $0
Total Assets$249,692$270,042▲ $20,350
Other Assets Total-$1,200-
Liabilities
Accounts Payable and Accrued Expenses$600$600→ $0
Total Liabilities$600$600→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$249,092$269,442▲ $20,350
Total Net Assets Fund Balance$249,092$269,442▲ $20,350
Total Liabilities and Net Assets / Fund Balance$249,692$270,042▲ $20,350

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$109,589$66,455$176,044
Equipment-$37,318$37,318
Land$22,387-$22,387
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lani Kay AckermanPresident Medical Director
Timothy AckermanSecretaryagenvironmental Di
Revenue and Support

Revenue Composition

Contributions and Grants
$238,929
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$238,929
Change in Net Assets
$20,350

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
Works of Art2$1,200Fair Market Value (FMV)
Total Noncash Contributions2$1,200-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,839
Salaries, Compensation, and Employee Benefits$47,740
Total Fundraising Expense$6,447
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$42,966$4,774-$47,740
Other Expenses$45,917--$45,917
Travel-$9,271$4,951$14,222
Depreciation Depletion$4,514--$4,514
Information Technology-$3,897-$3,897
All Other Expenses-$1,849$1,496$3,345
Office Expenses-$842-$842
Total Functional Expenses$191,499$20,633$6,447$218,579
International Activity

International Summary

Offices
4
Employees
75
Spending
$191,499

International Compliance

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
South AsiaProgram servicesImproved Agriculture111$57,787
South AsiaProgram servicesOrphanage and School13$55,921
South AsiaProgram servicesLiteracy Development152$47,630
South AsiaProgram servicesMedical Svcs Program19$30,161
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Lani ackerman and tim ackerman are married.

Form 990 governing body review Part VI line 11

The governing body, consisting of two people, looked over the return prior to filing

Form 990 availability to public Part VI line 18

The financials are available to anyone upon request

Governing documents etc available to public Part VI line 19

Governing documents are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Health Environmental Learning Progr
EIN
31-1608883
Address
PO BOX 10885, College Station, TX 77842
Doing Business As
Help

Signing Officer

Name
Lani Ackerman
Title
President
Phone
9795754602
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Ackerman
Formed
1999
Legal Domicile
TX
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
225

Preparer

Firm
Mona Hervey Hayes CPA Pc
Address
905 E HARRISON AVE, HARLINGEN, TX 78550
Preparer
Mona Hayes
Phone
9564230876
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

ROUNDING -1

Part III response or note to any other line in Part III

Part iii line 1:organizations mission (in more detail):using the model of the ministry of jesus christ to meet both the physical and spiritual needs of the poor in the himalayas of asia, our focus is to equip and empower local leaders to develop their own communities through teaching literacy, life skills, primary healthcare, agriculture (organic farming), animal husbandry, income generation, environment preservation and care for orphaned, abandoned and destitute children.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LANI ACKERMAN AND TIM ACKERMAN ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY, CONSISTING OF TWO PEOPLE, LOOKED OVER THE RETURN PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCIALS ARE AVAILABLE TO ANYONE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING -1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PART III LINE 1:ORGANIZATIONS MISSION (IN MORE DETAIL):USING THE MODEL OF THE MINISTRY OF JESUS CHRIST TO MEET BOTH THE PHYSICAL AND SPIRITUAL NEEDS OF THE POOR IN THE HIMALAYAS OF ASIA, OUR FOCUS IS TO EQUIP AND EMPOWER LOCAL LEADERS TO DEVELOP THEIR OWN COMMUNITIES THROUGH TEACHING LITERACY, LIFE SKILLS, PRIMARY HEALTHCARE, AGRICULTURE (ORGANIC FARMING), ANIMAL HUSBANDRY, INCOME GENERATION, ENVIRONMENT PRESERVATION AND CARE FOR ORPHANED, ABANDONED AND DESTITUTE CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part III response or note to any other line in Part III
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LANI ACKERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09795754602
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HEALTH ENVIRONMENTAL LEARNING PROGR
ReturnHeader/Filer/BusinessNameControlTxt0HEAL
ReturnHeader/Filer/EIN0311608883
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 10885
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MONA HERVEY HAYES CPA PC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HARLINGEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078550
ReturnHeader/PreparerPersonGrp/PhoneNum09564230876
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONA HAYES
ReturnHeader/ReturnTs02024-11-15T20:18:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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