Civic Intelligence

Future Heights

990 • Fiscal year 2023 • EIN 34-1948426

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 04, 2024

2843 Washington BlvdCleveland Heights, OH 44118

(216) 396-5565

Siviq Scores

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

Liabilities / Assets

89th percentile

0.43x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.13x

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

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

Net Margin

10th percentile

-51%

Higher net margin than 10% of similar nonprofits.

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

Top Officer Pay

97th percentile

$80,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

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

Asset Growth

9th percentile

-58%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

19th percentile

-29%

Faster revenue growth than 19% of similar nonprofits.

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

Assets

Down

$112,350

Down $157,313 (-58%) from 2022

Net Assets

Down

$64,344

Down $194,466 (-75%) from 2022

Liabilities

Up

$48,006

Up $37,153 (+342%) from 2022

Revenue

Down

$378,629

Down $157,011 (-29%) from 2022

Expenses

Up

$573,095

Up $69,393 (+14%) from 2022

Net Income

Down

-$194,466

Down $226,404 (-709%) 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 2018: $98,472Liabilities 2018: $12,493Net Assets 2018: $85,9792018Assets 2019: $89,373Liabilities 2019: $11,587Net Assets 2019: $77,7862019Assets 2020: $110,452Liabilities 2020: $8,171Net Assets 2020: $102,2812020Assets 2021: $244,293Liabilities 2021: $17,421Net Assets 2021: $226,8722021Assets 2022: $269,663Liabilities 2022: $10,853Net Assets 2022: $258,8102022Assets 2023: $112,350Liabilities 2023: $48,006Net Assets 2023: $64,3442023Assets 2024: $121,650Liabilities 2024: $34,017Net Assets 2024: $87,6332024

Highlighted filing

2023

Assets$112,350
Liabilities$48,006
Net Assets$64,344

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2018: $339,527Expenses 2018: $330,164Net Income 2018: $9,3632018Revenue 2019: $459,175Expenses 2019: $467,368Net Income 2019: -$8,1932019Revenue 2020: $389,637Expenses 2020: $365,142Net Income 2020: $24,4952020Revenue 2021: $586,898Expenses 2021: $462,307Net Income 2021: $124,5912021Revenue 2022: $535,640Expenses 2022: $503,702Net Income 2022: $31,9382022Revenue 2023: $378,629Expenses 2023: $573,095Net Income 2023: -$194,4662023Revenue 2024: $401,408Expenses 2024: $375,071Net Income 2024: $26,3372024

Highlighted filing

2023

Revenue$378,629
Expenses$573,095
Net Income-$194,466
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 4, 2024
Return Version
2023v5.0
Gross Receipts
$431,757
Mission and Program Overview

Mission

Futureheights seeks to inspire and facilitate collaboration and empowerment across our communities to ensure a vibrant and sustainable future for cleveland heights and university heights.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$252,119$90,873▼ $161,246
Accounts Receivable$16,444$21,477▲ $5,033
Prepaid Expenses and Deferred Charges$1,100$0▼ $1,100
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$269,663$112,350▼ $157,313
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$28,341-
Other Liabilities$10,853$19,665▲ $8,812
Total Liabilities$10,853$48,006▲ $37,153
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$258,810$64,344▼ $194,466
Total Net Assets Fund Balance$258,810$64,344▼ $194,466
Total Liabilities and Net Assets / Fund Balance$269,663$112,350▼ $157,313
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristine PagsuyoinExecutive DirectorFT$80,000$80,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$188,101
Program Service Revenue
$166,492
Investment Income
$1,652
Other Revenue
$22,384
All Other Contributions
$66,356
Change in Net Assets
$-194,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$381,442
Salaries, Compensation, and Employee Benefits$189,469
Total Fundraising Expense$85,700
Professional Fundraising Fees$2,184
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$80,000-$80,000
Other Salaries and Wages-$74,127-$74,127
Other Expenses$81,380$104,912$32,572$32,572
Fees for Services Accounting-$32,278-$32,278
All Other Expenses-$20,492-$20,492
Occupancy-$19,069-$19,069
Other Employee Benefits-$18,721-$18,721
Information Technology-$16,962-$16,962
Payroll Taxes-$16,621-$16,621
Insurance-$8,586-$8,586
Office Expenses-$6,783-$6,783
Advertising-$4,065-$4,065
Fees for Services Other-$2,459-$2,459
Fees for Services Professional Fundraising--$2,184$2,184
Fees for Services Legal-$795-$795
Interest-$145-$145
Total Functional Expenses$81,380$406,015$85,700$573,095
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$83,915
Fundraising Direct Expenses$53,128
Professional Fundraising Fees$2,184

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event$76,115$76,115$50,944$25,171
Fundraising$7,800$7,800$2,184$5,616
Total Events$83,915$83,915$53,128$30,787
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fiscal Agent Holding$18,882
Deferred Revenue$783
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
No
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 B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Form 990, Part VI, Line 11B

- organization's process to review form 990 prior to filing, the form 990 is presented to the executive director, board treasurer and finance staff for review and approval. The form 990 is then electronically distributed to the board of directors in advance of filing. The board president signs the 990 or 8879-eo and the 990 is electronically filed.

Form 990, Part VI, Line 12C

Enforcement of conflicts policy each year, the board members are asked to review the organization's conflict of interest policy. Among other things, the policy makes clear that all decisions of the board, officers, and employees of the organization are made solely on the basis of a desire to promote the best interest of the organization and the public good. The conflict of interest statement requests board members to identify to the best of their knowledge affiliations with organizations that may be potentially related to the financials or other substantive operations of the organization. They are also asked to identify circumstances involving either themselves, or a member of their extended family, that may be construed as a conflict of interest. At the staff level, the organization's personnel also ensure that there are no conflicts of interest when considering the engagement of a new vendor. If a potential conflict is identified, appropriate steps are taken to both assess the nature of the potential conflict and, subsequently, to ensure that the possibility of an actual conflict is mitigated. Such mitigation is managed and the letter and spirit of the conflicts policy are upheld.

Form 990, Part VI, Line 15A

Compensation process for top official the executive committee annually evaluates the performance of the executive director. Compensation is based on performance and compared to other area mission-comparable organizations of similar size. The board has adopted the irs-written rebuttable presumption checklist which is completed contemporaneous with the performance review. Compensation for staff within the organization is determined by the executive director. The level of compensation is set based on performance and in relation to other area mission-comparable organizations of similar size. This compensation is a component of the budget, which is reviewed and approved by the finance committee and also by the board as a whole.

Form 990, Part VI, Line 19

Governing documents disclosure explanation the organization's governing documents, form 1023, form 990 conflict of interest policy and financial statements are made available to the public upon request. The form 990, without schedule b can also be found on several publicly-accessible websites.

Filing and Contact Details

Filer

Filer Name
FutureHeights Inc
EIN
34-1948426
Phone
2163965565
Address
2843 Washington Blvd, Cleveland Heights, OH 44118

Signing Officer

Name
Kristine Pagsuyoin
Title
Executive Director
Signed
2024-04-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristine Pagsuyoin
Formed
2002
Legal Domicile
Oh
Voting Board Members
24
Independent Board Members
24
Employees
7
Volunteers
70

Preparer

Firm
Syvertsen Accounting LLC
Address
532 Valencia Dr, Delavan, WI 53115
Preparer
Stephanie Syvertsen
Phone
7408349500
Supplemental Narrative

Additional Explanations

Form 990

Organization's mission or most significant activities futureheights serves to ensure a vibrant and sustainable future for cleveland heights and university heights. We work as change agents by inspiring and facilitating communication, collaboration, engagement and empowerment among our residents, businesses, other community-based organizations and local government. Public forums, voter education, the heights observer community newspaper, historic neighborhood tours, volunteer opportunities, preservation and community planning education, shop local advocacy, community partnerships, and more.

Form 990, Part III, Line 4A - First Accomplishment

Volunteers: - futureheights utilized 95 volunteers in 2022 including board members, committee members, community forum volunteers, heights observer delivery volunteers, and heights music hop volunteers futurehomes program - completed six rehabs and sold to owner-occupants - acquired another five homes for inclusion into the program that will be completed in 2023 - began discussions with developer to begin infill housing construction community and civic engagement - coordinated four community forums, preceded by community surveys on relevant topics - trained six graduates, from five neighborhoods through the neighborhood leadership training workshop series - awarded funds to thirteen projects in eight neighborhoods through the futureheights neighborhood mini grants program, in partnership with the cedars legacy fund business development - held two workshops and provided individual technical assistance for small businesses, with a focus on minority and female-owned businesses. Published the annual heights observer holiday shopping guide featuring and promoting goods and services offered by small local businesses. Planning and development - continued coordinating activities of the severance action group sag, which is a subcommittee of futureheights' planning and development committee focused on the responsible and timely redevelopment of the under-utilized severance mall site. - continued coordinating activities related to the planning and development of the noble triangle site-and under-utilized site largely owned by the city at the gateway to the noble neighborhood in cleveland heights.

Financial Statement Notes

Part X : FIN48 Footnote

Part x - fin 48 footnote the organization is incorporated as a not-for-profit that is exempt from federal income taxes under internal revenue code section 501c3 and is not considered a private foundation under section 509a1. Accordingly, no provision for income taxes has been recorded. The organization's policy is to record a liability for any tax position taken that is beneficial to the organization, including penalties and interest, when it is more likely than not the position taken will be overturned by a taxing authority upon examination. Management believes there are no such positions as of december 31, 2021 and, accordingly, no liability has been accrued. Income taxes are provided for the tax effects of unrelated business transactions for the organization reported in the financial statements and consist of taxes due plus deferred taxes, if any. Unrelated business income is primarily derived from advertising sales generated from the publishing of the heights observer, net of any related expenses. In 2021, the unrelated business generated a loss, resulting in no provision for income taxes.

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IRS990/IndependentVotingMemberCnt024
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt016962
IRS990/InformationTechnologyGrp/TotalAmt016962
IRS990/InsuranceGrp/ManagementAndGeneralAmt08586
IRS990/InsuranceGrp/TotalAmt08586
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0145
IRS990/InterestGrp/TotalAmt0145
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01652
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01652
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
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IRS990/LegalDomicileStateCd0OH
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt06305
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FUTUREHEIGHTS SEEKS TO INSPIRE AND FACILITATE COLLABORATION AND EMPLOWERMENT ACROSS OUR COMMUNITIES TO ENSURE A VIBRANT AND SUSTAINABLE FUTURE FOR CLEVELAND HEIGHTS AND UNIVERSITY HEIGHTS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0258810
IRS990/NetAssetsOrFundBalancesEOYAmt064344
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt030787
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0258810
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt064344
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IRS990/OccupancyGrp/ManagementAndGeneralAmt019069
IRS990/OccupancyGrp/TotalAmt019069
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06783
IRS990/OfficeExpensesGrp/TotalAmt06783
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt018721
IRS990/OtherEmployeeBenefitsGrp/TotalAmt018721
IRS990/OtherExpensesGrp/Desc0Program Expense
IRS990/OtherExpensesGrp/Desc1Heights Observer Expense
IRS990/OtherExpensesGrp/Desc2Event Expense
IRS990/OtherExpensesGrp/Desc3Music Hop Expense
IRS990/OtherExpensesGrp/FundraisingAmt050944
IRS990/OtherExpensesGrp/FundraisingAmt132572
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0104912
IRS990/OtherExpensesGrp/ProgramServicesAmt081380
IRS990/OtherExpensesGrp/TotalAmt0104912
IRS990/OtherExpensesGrp/TotalAmt181380
IRS990/OtherExpensesGrp/TotalAmt250944
IRS990/OtherExpensesGrp/TotalAmt332572
IRS990/OtherLiabilitiesGrp/BOYAmt010853
IRS990/OtherLiabilitiesGrp/EOYAmt019665
IRS990/OtherRevenueTotalAmt0-8403
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt074127
IRS990/OtherSalariesAndWagesGrp/TotalAmt074127
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016621
IRS990/PayrollTaxesGrp/TotalAmt016621
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01100
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Kristine Pagsuyoin
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FutureHomes & Revitalize
IRS990/ProgramServiceRevenueGrp/Desc1Heights Observer Income
IRS990/ProgramServiceRevenueGrp/Desc2Program Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt030945
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1124596
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210951
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030945
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1124596
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210951
IRS990/ProgSrvcAccomActy2Grp/Desc0N/A
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0297324
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0591
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0298421
IRS990/PYOtherRevenueAmt040567
IRS990/PYProgramServiceRevenueAmt0197158
IRS990/PYRevenuesLessExpensesAmt031938
IRS990/PYSalariesCompEmpBnftPaidAmt0201191
IRS990/PYTotalExpensesAmt0503702
IRS990/PYTotalProfFndrsngExpnsAmt04090
IRS990/PYTotalRevenueAmt0535640
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IRS990/QuidProQuoContriDisclInd0true
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-194466
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0124596
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt047110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0365764
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0389309
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0239181
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01041364
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt069
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt069
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01344
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03002
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0294
IRS990ScheduleA/OtherIncome170Grp/TotalAmt04640
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99550
IRS990ScheduleA/PublicSupportPY170Pct00.99460
IRS990ScheduleA/PublicSupportTotal170Amt01041364
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt047110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0365764
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0389309
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0239181
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01041364
IRS990ScheduleA/TotalSupportAmt01046073
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0783
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt118882
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Revenue
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Fiscal Agent Holding
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X - FIN 48 FOOTNOTE THE ORGANIZATION IS INCORPORATED AS A NOT-FOR-PROFIT THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501C3 AND IS NOT CONSIDERED A PRIVATE FOUNDATION UNDER SECTION 509A1. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ORGANIZATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE ORGANIZATION, INCLUDING PENALTIES AND INTEREST, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF DECEMBER 31, 2021 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF UNRELATED BUSINESS TRANSACTIONS FOR THE ORGANIZATION REPORTED IN THE FINANCIAL STATEMENTS AND CONSIST OF TAXES DUE PLUS DEFERRED TAXES, IF ANY. UNRELATED BUSINESS INCOME IS PRIMARILY DERIVED FROM ADVERTISING SALES GENERATED FROM THE PUBLISHING OF THE HEIGHTS OBSERVER, NET OF ANY RELATED EXPENSES. IN 2021, THE UNRELATED BUSINESS GENERATED A LOSS, RESULTING IN NO PROVISION FOR INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalLiabilityAmt019665
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt053128
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt076115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07800
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt076115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07800
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt083915
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt030787
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt053128
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt050944
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02184

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