Civic Intelligence

Hammer and Heart

990EZ • Fiscal year 2022 • EIN 86-3969037

Jan 01, 2022 to Dec 31, 2022 • Filed on May 18, 2023

Organization ProfileHAMMERANDHEARTWNC.ORG
PO Box 577Black Mountain, NC 28711

(828) 803-1802

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

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

2022 filings • NTEE L • <$500k nonprofits • Source year 2022

Liabilities / Revenue

35th percentile

0.00x

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

2022 filings • NTEE L • <$500k nonprofits • Source year 2022

Net Margin

87th percentile

56%

Higher net margin than 87% of similar nonprofits.

2022 filings • NTEE L • <$500k nonprofits • Source year 2022

Top Officer Pay

83rd percentile

$19,430

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 18.3% of source-year revenue.

2022 filings • NTEE L • <$500k nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets36th percentile

Assets

$78,055

No earlier filing loaded for comparison.

Net Assets

$78,055

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin87th percentile

Revenue

$106,409

No earlier filing loaded for comparison.

Expenses

$46,411

No earlier filing loaded for comparison.

Net Income

$59,998

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2022

Assets$78,055
Liabilities$0
Net Assets$78,055
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$106,409
Expenses$46,411
Net Income$59,998
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 18, 2023
Return Version
2022v5.0
Gross Receipts
$106,409
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.

Program Services

DescriptionGrantsExpenses
TO ALLEVIATE HOUSING CONDITIONS WHICH POSE AN IMMINENT THREAT TO THE LIFE OR SAFETY OF VERY LOW-INCOME HOMEOWNERS (OFTEN, THE ELDERLY OR DISABLED).$4,000$50,411
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BEN FORTSONExecutive DiPT$19,430-$19,430
PATTY HALLChair-$0--
ERIC ZETTERHOLMTreasurer-$0--
REBECCA SCHUITSecretary-$0--
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
2023-05-18
Discuss with paid preparer
Yes

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-ez, Part I, Line 16

“Expenses general marketing expenses 1,445 general and supplies 2,163 general travel 70 insurance 998 project expenses - volunt 4,880 meals 393 training 150 paypal fees 475 application fees 600 total 11,174”

Form 990-ez, Part III

“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.”

Raw XML Appendix122 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BEN FORTSON
IRS990EZ/BooksInCareOfDetail/PhoneNum08288031802
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0450 MCCOY COVE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BLACK MOUNTAIN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0287119412
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt018057
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt078055
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0106409
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt059998
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt035237
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt018057
IRS990EZ/Form990TotalAssetsGrp/EOYAmt078055
IRS990EZ/GrossReceiptsAmt0106409
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt018057
IRS990EZ/NetAssetsOrFundBalancesEOYAmt078055
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt018057
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt078055
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt213.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt219430
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PATTY HALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ERIC ZETTERHOLM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BEN FORTSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3REBECCA SCHUIT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EXECUTIVE DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt011174
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE URGENT HOME REPAIRS TO NEIGHBORS OF THE SWANNANOA VALLEY WHO ARE FINANCIALLY UNABLE TO MAINTAIN THEIR HOMES IN A SAFE OR LIVABLE CONDITION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO ALLEVIATE HOUSING CONDITIONS WHICH POSE AN IMMINENT THREAT TO THE LIFE OR SAFETY OF VERY LOW-INCOME HOMEOWNERS (OFTEN, THE ELDERLY OR DISABLED).
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt04000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt050411
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt046411
IRS990EZ/TotalProgramServiceExpensesAmt050411
IRS990EZ/TotalRevenueAmt0106409
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0HAMMERANDHEARTWNC.ORG
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0106409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0106409
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt020793
IRS990ScheduleA/SubstantialContributorsTotAmt085616
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0106409
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0106409
IRS990ScheduleA/TotalSupportAmt0106409
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES GENERAL MARKETING EXPENSES 1,445 GENERAL AND SUPPLIES 2,163 GENERAL TRAVEL 70 INSURANCE 998 PROJECT EXPENSES - VOLUNT 4,880 MEALS 393 TRAINING 150 PAYPAL FEES 475 APPLICATION FEES 600 TOTAL 11,174
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PROVIDE URGENT HOME REPAIRS TO NEIGHBORS OF THE SWANNANOA VALLEY WHO ARE FINANCIALLY UNABLE TO MAINTAIN THEIR HOMES IN A SAFE OR LIVABLE CONDITION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN FORTSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08288031802
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAMMER AND HEART
ReturnHeader/Filer/BusinessNameControlTxt0HAMM
ReturnHeader/Filer/EIN0863969037
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 577
ReturnHeader/Filer/USAddress/CityNm0BLACK MOUNTAIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028711
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561042836
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOULD KILLIAN CPA GROUP PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 COXE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASHEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0288012354
ReturnHeader/PreparerPersonGrp/PhoneNum08282580363
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAN MULLINIX CPA
ReturnHeader/ReturnTs02023-05-19T11:10:57-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BEN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FORTSON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$78,055
Liabilities
$0
Net assets
$78,055
Revenue
$106,409
Expenses
$46,411
Net income
$59,998
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