Civic Intelligence

Hester Memorial Foundation Inc

EIN 91-2165865 • 501(c)3 • Lake Worth, FL

Profile

RAISE SCHOLARSHIP MONEY

7055 Peninsula CourtLake Worth, FL 33467

n/A

Siviq Scores

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

Liabilities / Assets

86th percentile

0.34x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

100th percentile

49.01x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

5th percentile

-345%

Higher net margin than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

49th percentile

-2.4%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

6th percentile

-89%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$86,797

Down $2,092 (-2.4%) from 2024

Liabilities

Flat

$29,750

Flat from 2024

Net Assets

Down

$57,047

Down $2,092 (-3.5%) from 2024

Operations
Liabilities / Revenue100th percentileNet Margin5th percentile

Revenue

Down

$607

Down $5,005 (-89%) from 2024

Expenses

Down

$2,699

Down $5,281 (-66%) from 2024

Net Income

Up

-$2,092

Up $276 (+12%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$100K$50K$0-$50KAssets 2010: $70,358Liabilities 2010: $70,952Net Assets 2010: -$5942010Assets 2011: $62,874Liabilities 2011: $71,285Net Assets 2011: -$8,4112011Assets 2012: $57,068Liabilities 2012: $67,1182012Assets 2013: $57,145Liabilities 2013: $55,768Net Assets 2013: $1,3772013Assets 2014: $59,323Liabilities 2014: $54,802Net Assets 2014: $4,5212014Assets 2015: $88,235Liabilities 2015: $32,916Net Assets 2015: $55,3192015Assets 2016: $85,604Liabilities 2016: $32,511Net Assets 2016: $53,0932016Assets 2017: $91,068Liabilities 2017: $26,750Net Assets 2017: $64,3182017Assets 2018: $92,488Liabilities 2018: $30,500Net Assets 2018: $61,9882018Assets 2019: $88,259Liabilities 2019: $28,250Net Assets 2019: $60,0092019Assets 2020: $83,283Liabilities 2020: $27,500Net Assets 2020: $55,7832020Assets 2021: $97,945Liabilities 2021: $32,000Net Assets 2021: $65,9452021Assets 2022: $94,603Liabilities 2022: $34,250Net Assets 2022: $60,3532022Assets 2023: $91,257Liabilities 2023: $29,750Net Assets 2023: $61,5072023Assets 2024: $88,889Liabilities 2024: $29,750Net Assets 2024: $59,1392024Assets 2025: $86,797Liabilities 2025: $29,750Net Assets 2025: $57,0472025

Highlighted filing

2025

Assets$86,797
Liabilities$29,750
Net Assets$57,047
Open 2025 Filing

Operations Trend

Revenue Growth6th percentile

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

$60K$40K$20K$0-$20KRevenue 2010: $5,493Expenses 2010: $16,520Net Income 2010: -$11,0272010Revenue 2011: $1,264Expenses 2011: $9,081Net Income 2011: -$7,8172011Revenue 2012: $1,444Expenses 2012: $3,083Net Income 2012: -$1,6392012Revenue 2013: $4,846Expenses 2013: $5,169Net Income 2013: -$3232013Revenue 2014: $8,369Expenses 2014: $6,191Net Income 2014: $2,1782014Revenue 2015: $58,176Expenses 2015: $14,362Net Income 2015: $43,8142015Revenue 2016: $5,133Expenses 2016: $7,764Net Income 2016: -$2,6312016Revenue 2017: $17,730Expenses 2017: $12,266Net Income 2017: $5,4642017Revenue 2018: $4,881Expenses 2018: $3,461Net Income 2018: $1,4202018Revenue 2019: $6,219Expenses 2019: $10,448Net Income 2019: -$4,2292019Revenue 2020: -$2,626Expenses 2020: $2,350Net Income 2020: -$4,9762020Revenue 2021: $17,012Expenses 2021: $2,350Net Income 2021: $14,6622021Revenue 2022: $1,008Expenses 2022: $4,350Net Income 2022: -$3,3422022Revenue 2023: $4Expenses 2023: $3,350Net Income 2023: -$3,3462023Revenue 2024: $5,612Expenses 2024: $7,980Net Income 2024: -$2,3682024Revenue 2025: $607Expenses 2025: $2,699Net Income 2025: -$2,0922025

Highlighted filing

2025

Revenue$607
Expenses$2,699
Net Income-$2,092
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$86,797
Liabilities
$29,750
Net assets
$57,047
Revenue
$607
Expenses
$2,699
Net income
-$2,092
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$86.8$29.8$57.0$0.61$2.70$2.09
2024Detailed filing. Detailed filing data is available for this year.$88.9$29.8$59.1$5.61$7.98$2.37
2023Detailed filing. Detailed filing data is available for this year.$91.3$29.8$61.5$0.00$3.35$3.35
2022Detailed filing. Detailed filing data is available for this year.$94.6$34.3$60.4$1.01$4.35$3.34
2021Detailed filing. Detailed filing data is available for this year.$97.9$32.0$65.9$17.0$2.35$14.7
2020Detailed filing. Detailed filing data is available for this year.$83.3$27.5$55.8$2.63$2.35$4.98
2019Detailed filing. Detailed filing data is available for this year.$88.3$28.3$60.0$6.22$10.4$4.23
2018Detailed filing. Detailed filing data is available for this year.$92.5$30.5$62.0$4.88$3.46$1.42
2017Detailed filing. Detailed filing data is available for this year.$91.1$26.8$64.3$17.7$12.3$5.46
2016Detailed filing. Detailed filing data is available for this year.$85.6$32.5$53.1$5.13$7.76$2.63
2015Detailed filing. Detailed filing data is available for this year.$88.2$32.9$55.3$58.2$14.4$43.8
2014Detailed filing. Detailed filing data is available for this year.$59.3$54.8$4.52$8.37$6.19$2.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$57.1$55.8$1.38$4.85$5.17$0.32
2012Summary only. Only limited summary data is available for this year.$57.1$67.1$1.44$3.08$1.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$62.9$71.3$8.41$1.26$9.08$7.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$70.4$71.0$0.59$5.49$16.5$11.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 6, 2025
Return Version
2024v5.2
Gross Receipts
$607
Mission and Program Overview

Mission

RAISE SCHOLARSHIP MONEY

Program Services

DescriptionGrantsExpenses
ADMINISTRATIVE EXPENSES.$0$1,930
SEE SCHEDULE O.$0$0
FOUNDATIONS PURPOSE IS TO RAISE SCHOLARSHIP MONEY TO ENCOURAGE HIGH SCHOOL STUDENTS WHO PARTICIPATE IN JUNIOR ROTC ACTIVITIES TO PURSUE HIGHER EDUCATION.$0$0
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIMOTHY B HESTER SRPresident-$0--
GRACE CHILDSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Hester Memorial Foundation Inc
EIN
91-2165865
Phone
5618838808
Address
7055 PENINSULA COURT, LAKE WORTH, FL 33467

Signing Officer

Name
Timothy Hester
Title
President
Phone
5618838808
Signed
2025-08-06
Discuss with paid preparer
Yes

Preparer

Firm
Lerrosarbey Pllc
Address
1499 W PALMETTO PARK RD STE 107, BOCA RATON, FL 33486
Preparer
Mark S Baker
Phone
5619950064
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest. Amount: 7.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: bank fees. Amount: 25.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: short term loan-interested party. Beg. Of year amount: 0. End of year amount: 5,770.”

Raw XML Appendix164 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
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IRS990EZ/AddressChangeInd0X
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IRS990EZ/BooksInCareOfDetail/PhoneNum05618838808
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07055 PENINSULA COURT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAKE WORTH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TIMOTHY B HESTER SR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GRACE CHILDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt05770
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt025
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IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0RAISE SCHOLARSHIP MONEY
IRS990EZ/PrintingPublicationsPostageAmt0744
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1FOUNDATIONS PURPOSE IS TO RAISE SCHOLARSHIP MONEY TO ENCOURAGE HIGH SCHOOL STUDENTS WHO PARTICIPATE IN JUNIOR ROTC ACTIVITIES TO PURSUE HIGHER EDUCATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2ADMINISTRATIVE EXPENSES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt21930
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0FL
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IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0600
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt016750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt039200
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IRS990ScheduleA/InvestmentIncomeCYPct00.00010
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt074211
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 7.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: BANK FEES. AMOUNT: 25.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY HESTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05618838808
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HESTER MEMORIAL FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HEST
ReturnHeader/Filer/EIN0912165865
ReturnHeader/Filer/PhoneNum05618838808
ReturnHeader/Filer/USAddress/AddressLine1Txt07055 PENINSULA COURT
ReturnHeader/Filer/USAddress/CityNm0LAKE WORTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033467
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270855205
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LERROSARBEY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01499 W PALMETTO PARK RD STE 107
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOCA RATON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033486
ReturnHeader/PreparerPersonGrp/PhoneNum05619950064
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK S BAKER
ReturnHeader/ReturnTs02025-08-13T14:03:07-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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