Civic Intelligence

The Heather James Foundation

EIN 81-4458033 • Wilmington, DE

Pub. 78 Eligible
Foundation Source 501 Silverside RdWilmington, DE 19809-1377
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

<$500k nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

<$500k nonprofits • Source year 2024

Net Margin

1st percentile

-25993%

Higher net margin than 1% of similar nonprofits.

<$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

<$500k nonprofits • Source year 2025

Asset Growth

16th percentile

-76%

Faster asset growth than 16% of similar nonprofits.

<$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-100%

Faster revenue growth than 5% of similar nonprofits.

<$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Using 2024 Form 990PF data because the latest 2025 filing does not report standard financial totals.

Assets

Down

$2,498

Down $7,798 (-76%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$2,498

Down $7,798 (-76%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin1st percentile

Revenue

Down

$30

Down $9,989 (-100%) from 2023

Expenses

Down

$7,828

Down $50,002 (-86%) from 2023

Net Income

Up

-$7,798

Up $40,013 (+84%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2017: $15,704Liabilities 2017: $0Net Assets 2017: $15,7042017Assets 2018: $15,182Liabilities 2018: $0Net Assets 2018: $15,1822018Assets 2019: $10,455Liabilities 2019: $0Net Assets 2019: $10,4552019Assets 2020: $5,400Liabilities 2020: $0Net Assets 2020: $5,4002020Assets 2021: $5,614Liabilities 2021: $0Net Assets 2021: $5,6142021Assets 2022: $58,107Liabilities 2022: $0Net Assets 2022: $58,1072022Assets 2023: $10,296Liabilities 2023: $0Net Assets 2023: $10,2962023Assets 2024: $2,498Liabilities 2024: $0Net Assets 2024: $2,4982024

Latest loaded filing

2024

Assets$2,498
Liabilities$0
Net Assets$2,498
Open 2024 Filing

Operations Trend

Revenue Growth5th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2017: $50,012Expenses 2017: $84,309Net Income 2017: -$34,2972017Revenue 2018: $40,148Expenses 2018: $40,670Net Income 2018: -$5222018Revenue 2019: $44Expenses 2019: $4,771Net Income 2019: -$4,7272019Revenue 2020: $18Expenses 2020: $5,073Net Income 2020: -$5,0552020Revenue 2021: $5,005Expenses 2021: $4,791Net Income 2021: $2142021Revenue 2022: $60,020Expenses 2022: $7,527Net Income 2022: $52,4932022Revenue 2023: $10,019Expenses 2023: $57,830Net Income 2023: -$47,8112023Revenue 2024: $30Expenses 2024: $7,828Net Income 2024: -$7,7982024

Latest loaded filing

2024

Revenue$30
Expenses$7,828
Net Income-$7,798
Open 2024 Filing

Filings

Most recent year

2025 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
-
Liabilities
-
Net assets
-
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.
2024Detailed filing. Detailed filing data is available for this year.$2.50$0.00$2.50$0.03$7.83$7.80
2023Detailed filing. Detailed filing data is available for this year.$10.3$0.00$10.3$10.0$57.8$47.8
2022Detailed filing. Detailed filing data is available for this year.$58.1$0.00$58.1$60.0$7.53$52.5
2021Detailed filing. Detailed filing data is available for this year.$5.61$0.00$5.61$5.01$4.79$0.21
2020Detailed filing. Detailed filing data is available for this year.$5.40$0.00$5.40$0.02$5.07$5.06
2019Detailed filing. Detailed filing data is available for this year.$10.5$0.00$10.5$0.04$4.77$4.73
2018Detailed filing. Detailed filing data is available for this year.$15.2$0.00$15.2$40.1$40.7$0.52
2017Detailed filing. Detailed filing data is available for this year.$15.7$0.00$15.7$50.0$84.3$34.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 22, 2025
Signed
Mar 26, 2026
Return Version
2025v4.1
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James CaronaDir, Treas, VP-$0--
Heather SacreDir, Pres, Sec-$0--
Grants and Assistance

Foundation Grants and Related Investments

TypeRecipientPurposeStatusLocationAmount
Paid GrantPALM SPRINGS ART MUSEUMGeneral & Unrestricted-PALM SPRINGS, CA, US$60
Filing and Contact Details

Filer

Filer Name
The Heather James Foundation
EIN
81-4458033
In Care Of
% Foundation Source
Phone
8008391754
Address
Foundation Source 501 Silverside Rd, Wilmington, DE 19809-1377

Signing Officer

Name
James Carona
Title
Vice President
Phone
8008391754
Signed
2026-03-26
Discuss with paid preparer
Yes

Preparer

Firm
Foundation Source
Address
3333 New Hyde Park Rd Ste 406, New Hyde Park, NY 11042
Preparer
Jeffrey D Haskell
Phone
8008391754
Raw XML Appendix221 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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IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm0Sacre Heather
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LiquidationExplanationStmt/ExplanationTxt0The following information is submitted in accordance with Treasury Regulation Section 1.6043-3(a)(1) and the Form 990-PF instructions: During the taxable year ending December 22, 2025, The Heather James Foundation (the "Foundation") made distributions from assets from sources other than current income in complete liquidation. The Foundation filed the attached Certificate of Dissolution with the Secretary of State of Delaware on December 22, 2025. The Foundation made distributions of cash to the grantees listed in the attachment to Part XiV, Line 3a; each such grant was made solely for the charitable purpose specified therein. A final distribution of the Foundation's expected tax refund of $100 and bank charge refund of $10 will be made as a grant to a 501(c)(3) public charity per IRS regulations.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The Heather James Foundation
ReturnHeader/Filer/BusinessNameControlTxt0HEAT
ReturnHeader/Filer/EIN0814458033
ReturnHeader/Filer/InCareOfNm0% Foundation Source
ReturnHeader/Filer/PhoneNum08008391754
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ReturnHeader/Filer/USAddress/ZIPCd0198091377
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03333 New Hyde Park Rd Ste 406
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0New Hyde Park
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ReturnHeader/PreparerPersonGrp/PhoneNum08008391754
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey D Haskell
ReturnHeader/ReturnTs02026-04-06T18:10:43-05:00
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ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-22
ReturnHeader/TaxYr02025

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