Civic Intelligence

Hammer and Heart

EIN 86-3969037 • 501(c)3 • Black Mountain, NC

Pub. 78 Eligible990-N CoverageNTEE L81

Profile

To provide urgent home repairs to neighbors of the swannanoa valley who are financially unable to maintain their homes in a safe or livable condition.

PO Box 577Black Mountain, NC 28711

hammerandheartwnc.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

89th percentile

47%

Higher net margin than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

91st percentile

76%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

88th percentile

68%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$242,222

Up $144,530 (+148%) from 2023

Liabilities

Up

$4,935

Up $3,620 (+275%) from 2023

Net Assets

Up

$237,287

Up $140,910 (+146%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin89th percentile

Revenue

Up

$301,703

Up $177,387 (+143%) from 2023

Expenses

Up

$159,801

Up $53,807 (+51%) from 2023

Net Income

Up

$141,902

Up $123,580 (+674%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$300K$200K$100K$0Assets 2022: $78,055Liabilities 2022: $0Net Assets 2022: $78,0552022Assets 2023: $97,692Liabilities 2023: $1,315Net Assets 2023: $96,3772023Assets 2024: $242,222Liabilities 2024: $4,935Net Assets 2024: $237,2872024

Highlighted filing

2024

Assets$242,222
Liabilities$4,935
Net Assets$237,287
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

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

$400K$300K$200K$100K$0Revenue 2022: $106,409Expenses 2022: $46,411Net Income 2022: $59,9982022Revenue 2023: $124,316Expenses 2023: $105,994Net Income 2023: $18,3222023Revenue 2024: $301,703Expenses 2024: $159,801Net Income 2024: $141,9022024

Highlighted filing

2024

Revenue$301,703
Expenses$159,801
Net Income$141,902
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$242,222
Liabilities
$4,935
Net assets
$237,287
Revenue
$301,703
Expenses
$159,801
Net income
$141,902
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.42$0.05$2.37$3.02$1.60$1.42
2023Detailed filing. Detailed filing data is available for this year.$0.98$0.01$0.96$1.24$1.06$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$1.06$0.46$0.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 17, 2025
Return Version
2024v5.0
Gross Receipts
$336,703
Mission and Program Overview

Mission

To provide urgent home repairs to neighbors of the swannanoa valley who are financially unable to maintain their homes in a safe or livable condition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$181,512-
Cash and Non-Interest-Bearing Accounts$97,693$40,841▼ $56,852
Land, Buildings, and Equipment, Net-$19,869-
Total Assets$97,693$242,222▲ $144,529
Liabilities
Other Liabilities$1,315$4,935▲ $3,620
Total Liabilities$1,315$4,935▲ $3,620
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$96,378$237,287▲ $140,909
Total Net Assets Fund Balance$96,378$237,287▲ $140,909
Total Liabilities and Net Assets / Fund Balance$97,693$242,222▲ $144,529

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,869$993$20,862
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Ben FortsonExecutive DiFT$53,600$53,600

Board Members and Trustees

NameTitle
Patty HallChair
Paul GintherBoard Member
Priscilla MaxwellBoard Member
Ron SpringsBoard Member
Rebecca SchultzSecretary
Yvonne ChamberlainTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$299,532
Program Service Revenue
$0
Investment Income
$1,512
Other Revenue
$659
All Other Contributions
$294,532
Change in Net Assets
$141,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$106,200
Salaries, Compensation, and Employee Benefits$53,601
Total Fundraising Expense$18,984
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$46,319$7,570$3,975$57,864
Current Officers, Directors, Trustees, and Key Employees$24,917$15,867$12,817$53,601
Office Expenses$45$2,932$388$3,365
Advertising$137$40$1,765$1,942
Insurance$923$960-$1,883
Travel$1,333$322-$1,655
Information Technology-$804-$804
Fees for Services Accounting-$585-$585
Other Expenses$227$364-$227
All Other Expenses$96$23$39$158
Total Functional Expenses$111,350$29,467$18,984$159,801
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$4,935
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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, Page 6, Part VI, Line 7A

“Recommended by current board or director, vetted by board via interview process, and finally voted on.”

Form 990, Page 6, Part VI, Line 11B

“Board receives completed 990 before filing. Each board member reviews individually and responds with questions or satisfaction of information presented.”

Form 990, Page 6, Part VI, Line 15A

“Recommendations were made to the board by board chair (for the executive director) and by the director (for contracted employees) using comparability data such as regional salary data, or data from other imilar nonprofits used in determing compensation. The board reviews and approves the proposed compensation package.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available upon request”

Filing and Contact Details

Filer

Filer Name
Hammer and Heart
EIN
86-3969037
Address
PO BOX 577, BLACK MOUNTAIN, NC 28711

Signing Officer

Name
Ben Fortson
Title
Executive Director
Phone
8288031802
Signed
2025-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patty Hall
Formed
2021
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
85

Preparer

Firm
Gould Killian CPA Group Pa
Address
100 COXE AVE, ASHEVILLE, NC 28801-2354
Preparer
Dan Mullinix CPA
Phone
8282580363
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional fees 0 100 0 contractors - general 30,569 0 0 dev dir - contractor 12,189 1,639 0 admin assistant - contractor 3,561 5,831 3,975 total 46,319 7,570 3,975”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -993”

Raw XML Appendix344 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD RECEIVES COMPLETED 990 BEFORE FILING. EACH BOARD MEMBER REVIEWS INDIVIDUALLY AND RESPONDS WITH QUESTIONS OR SATISFACTION OF INFORMATION PRESENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RECOMMENDATIONS WERE MADE TO THE BOARD BY BOARD CHAIR (FOR THE EXECUTIVE DIRECTOR) AND BY THE DIRECTOR (FOR CONTRACTED EMPLOYEES) USING COMPARABILITY DATA SUCH AS REGIONAL SALARY DATA, OR DATA FROM OTHER IMILAR NONPROFITS USED IN DETERMING COMPENSATION. THE BOARD REVIEWS AND APPROVES THE PROPOSED COMPENSATION PACKAGE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL FEES 0 100 0 CONTRACTORS - GENERAL 30,569 0 0 DEV DIR - CONTRACTOR 12,189 1,639 0 ADMIN ASSISTANT - CONTRACTOR 3,561 5,831 3,975 TOTAL 46,319 7,570 3,975
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN FORTSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08288031802
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAMMER AND HEART
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 COXE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASHEVILLE
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ReturnHeader/PreparerPersonGrp/PhoneNum08282580363
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAN MULLINIX CPA
ReturnHeader/ReturnTs02025-06-18T09:24:52-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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