Hearts Afire Foundation

990EZ • Fiscal year 2015 • EIN 77-0409798

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 01, 2016

Organization Profile N/A

3037 Whitegate DriveMerced, CA 95340

(209) 383-9384

Siviq Scores

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

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2015

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2015

-14%

Higher net margin than 20% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

-5.5%

Faster asset growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

9.9%

Faster revenue growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet

Liabilities / AssetsScore unavailable

Assets

Down

$465,226

Down $27,108 (-5.5%) from 2014

Net Assets

Down

$465,226

Down $27,108 (-5.5%) from 2014

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / RevenueScore unavailable Net Margin20th percentile

Revenue

$196,509

Up $17,752 (+9.9%) from 2014

Expenses

Down

$223,617

Down $1,957 (-0.9%) from 2014

Net Income

-$27,108

Up $19,709 (+42%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

Highlighted filing

2015

Assets$465,226

Liabilities-

Net Assets$465,226

Open 2015 Filing

Operations Trend

Revenue Growth63rd percentile

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

Highlighted filing

2015

Revenue$196,509

Expenses$223,617

Net Income-$27,108

Open 2015 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2015 to Dec 31, 2015
Signed: Aug 1, 2016
Return Version: 2015v2.0
Gross Receipts: $196,509

Mission and Program Overview

Mission

Funds and scholarships for handicapped school in nicaragua

Program Services

Description	Grants	Expenses
DONATION TO THE JUAN BRENES HOSPITAL, SOMOTO, NICARAGUA.	$15,533	$104,401
DONATED FUNDS TO THE LOS PIPITOS HANDICAP CENTER, SOMOTO, NICARAGUA.	$7,334	$50,807
DONATED FUNDS FOR SCHOLARSHIPS TO THE CITY OF SOMOTO, NICARAGUA OFFICIALS FOR SCHOLARSHIPS TO NEEDY CHILDREN WITH EVIDENCE OF IMPROVED GRADES.	$7,595	$41,600

Compensation and Service Providers

Top Officer Pay75th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
DENNIS S CESAR	President	-	$0	-	-
THERESA L CESAR	Secretary	-	$0	-	-
TIM RAZZARI	Treasurer	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Hearts Afire Foundation
EIN: 77-0409798
Phone: 2093839384
Address: 3037 WHITEGATE DRIVE, MERCED, CA 95340

Signing Officer

Name: Theresa L Cesar
Title: Secretary
Signed: 2016-08-01
Discuss with paid preparer: No

Preparer

Firm: Covert Sales Craig & Allan Llp
Address: 102 West Alexander Avenue, Merced, CA 95348
Preparer: Brent T Sales
Phone: 2093837886

Supplemental Narrative

Additional Explanations

Grants and Similar Amounts Paid In Excess of $5,000.1

“| Donee's Name: SCHOLARSHIPS FOR THE CHILDREN OF SOMOTO | Donee's Address: 1 MADRIZ SOMOTO MADRIZ Nicaragua | Cash Amount Given: $41600”

Grants and Similar Amounts Paid In Excess of $5,000.2

“| Donee's Name: DONATION TO THE LOS PIPITOS HANDICAPPED | Donee's Address: 1 MADRIZ SOMOTO MADRIZ Nicaragua | Cash Amount Given: $50807”

Grants and Similar Amounts Paid In Excess of $5,000.3

“| Donee's Name: DONATION TO THE JUAN BRENES HOSPITAL | Donee's Address: 1 MADRIZ SOMOTO MADRIZ Nicaragua | Cash Amount Given: $104401”

Other Expenses.1002

“Office Expenses $1825”

Other Expenses.1

“Delegation expenses $24114”

Other Expenses.2

“BANK CHARGES $685”

Other Expenses.3

“STATE FILING FEES $60”

Other Assets.1

“COMPUTER - Beginning $4579 COMPUTER - Ending $4579”

Other Assets.2

“STORAGE SHED - Beginning $2450 STORAGE SHED - Ending $2450”

Raw XML Appendix168 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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IRS990EZ/BooksInCareOfDetail/PersonNm	0	THERESA CESAR
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	2093839384
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	3037 WHITEGATE DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	MERCED
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	95340
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	485305
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	458197
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	193155
IRS990EZ/CostOfGoodsSoldAmt	0	0
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-27108
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	125
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form720FiledInd	0	false
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IRS990EZ/FundraisingGrossIncomeAmt	0	0
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	196808
IRS990EZ/GrossReceiptsAmt	0	196509
IRS990EZ/GrossReceiptsForPublicUseAmt	0	0
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InitiationFeesAndCapContriAmt	0	0
IRS990EZ/InvestmentIncomeAmt	0	3354
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	492334
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	465226
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	492334
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	465226
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	DENNIS S CESAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	THERESA L CESAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	TIM RAZZARI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	Treasurer
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationFiled990TInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	7029
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	7029
IRS990EZ/OtherExpensesTotalAmt	0	26684
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	FUNDS AND SCHOLARSHIPS FOR HANDICAPPED SCHOOL IN NICARAGUA
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	DONATED FUNDS FOR SCHOLARSHIPS TO THE CITY OF SOMOTO, NICARAGUA OFFICIALS FOR SCHOLARSHIPS TO NEEDY CHILDREN WITH EVIDENCE OF IMPROVED GRADES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	DONATED FUNDS TO THE LOS PIPITOS HANDICAP CENTER, SOMOTO, NICARAGUA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	2	DONATION TO THE JUAN BRENES HOSPITAL, SOMOTO, NICARAGUA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd	0	X
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd	1	X
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd	2	X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	7595
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	1	7334
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	2	15533
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	41600
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	1	50807
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	2	104401
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/RelatedOrgSect527OrgInd	0	false
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	223617
IRS990EZ/TotalProgramServiceExpensesAmt	0	30462
IRS990EZ/TotalRevenueAmt	0	196509
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	193155
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	175802
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	144636
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	160907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	135252
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	809752
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt	0	0
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt	0	2955
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt	0	5025
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt	0	4071
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt	0	4962
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	17013
IRS990ScheduleA/OtherIncome170Grp/TotalAmt	0	0
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.63290
IRS990ScheduleA/PublicSupportPY170Pct	0	0.61200
IRS990ScheduleA/PublicSupportTotal170Amt	0	523233
IRS990ScheduleA/SubstantialContributorsTotAmt	0	286519
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt	0	0
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	193155
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	175802
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	144636
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	160907
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	135252
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	809752
IRS990ScheduleA/TotalSupportAmt	0	826765
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt	0	0
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	\| Donee's Name: SCHOLARSHIPS FOR THE CHILDREN OF SOMOTO \| Donee's Address: 1 MADRIZ SOMOTO MADRIZ Nicaragua \| Cash Amount Given: $41600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	\| Donee's Name: DONATION TO THE LOS PIPITOS HANDICAPPED \| Donee's Address: 1 MADRIZ SOMOTO MADRIZ Nicaragua \| Cash Amount Given: $50807
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	\| Donee's Name: DONATION TO THE JUAN BRENES HOSPITAL \| Donee's Address: 1 MADRIZ SOMOTO MADRIZ Nicaragua \| Cash Amount Given: $104401
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Office Expenses $1825
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	DELEGATION EXPENSES $24114
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	BANK CHARGES $685
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	STATE FILING FEES $60
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	COMPUTER - Beginning $4579 COMPUTER - Ending $4579
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	STORAGE SHED - Beginning $2450 STORAGE SHED - Ending $2450
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Grants and Similar Amounts Paid In Excess of $5,000.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Grants and Similar Amounts Paid In Excess of $5,000.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	8	Other Assets.2
ReturnHeader/BuildTS	0	2016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	false
ReturnHeader/BusinessOfficerGrp/PersonNm	0	THERESA L CESAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2016-08-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	HEARTS AFIRE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt	0	HEAR
ReturnHeader/Filer/EIN	0	770409798
ReturnHeader/Filer/PhoneNum	0	2093839384
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	3037 WHITEGATE DRIVE
ReturnHeader/Filer/USAddress/CityNm	0	MERCED
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	CA
ReturnHeader/Filer/USAddress/ZIPCd	0	95340
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	COVERT SALES CRAIG & ALLAN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	102 West Alexander Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Merced
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	95348
ReturnHeader/PreparerPersonGrp/PhoneNum	0	2093837886
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	BRENT T SALES
ReturnHeader/ReturnTs	0	2016-08-01T08:17:53-07:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2015-01-01
ReturnHeader/TaxPeriodEndDt	0	2015-12-31
ReturnHeader/TaxYr	0	2015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $465,226
Liabilities: -
Net assets: $465,226
Revenue: $196,509
Expenses: $223,617
Net income: -$27,108

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$6.22	$0.00	$6.22	$1.24	$1.12	$0.12
2023Detailed filing. Detailed filing data is available for this year.	$6.10	$0.00	$6.10	$0.95	$0.80	$0.16
2022Detailed filing. Detailed filing data is available for this year.	$5.94	$0.00	$5.94	$0.97	$0.88	$0.10
2021Detailed filing. Detailed filing data is available for this year.	$5.84	$0.00	$5.84	$1.21	$1.26	$0.05
2020Detailed filing. Detailed filing data is available for this year.	$5.89	$0.00	$5.89	$1.03	$0.66	$0.37
2019Detailed filing. Detailed filing data is available for this year.	$5.52	$0.00	$5.52	$1.22	$1.08	$0.14
2018Detailed filing. Detailed filing data is available for this year.	$5.38	$0.00	$5.38	$1.48	$1.34	$0.14
2017Detailed filing. Detailed filing data is available for this year.	$5.24	$0.00	$5.24	$1.36	$0.83	$0.53
2016Detailed filing. Detailed filing data is available for this year.	$4.71		$4.71	$1.67	$1.61	$0.06
2015Detailed filing. Detailed filing data is available for this year.	$4.65		$4.65	$1.97	$2.24	$0.27
2014Detailed filing. Detailed filing data is available for this year.	$4.92	$0.00	$4.92	$1.79	$2.26	$0.47
2013Detailed filing. Detailed filing data is available for this year.	$5.39	$0.00	$5.39	$1.53	$1.11	$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.97		$4.97	$1.65	$1.68	$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$5.00		$5.00	$1.40	$1.31	$0.09