Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
DL Handy Foundation Inc.
EIN 92-0874279 • 501(c)3 • Lithonia, GA
Pub. 78 Eligible
Profile
To serve the community through community empowerme
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Balance Sheet
Assets
Down$15,766
Down $47,969 (-75%) from 2023
Liabilities
Down$0
Down $49,498 (-100%) from 2023
Net Assets
Down$15,766
Down $5 (-0.0%) from 2023
Revenue
Up$74,579
Up $12,110 (+19%) from 2023
Expenses
Up$73,050
Up $25,380 (+53%) from 2023
Net Income
Down$1,529
Down $13,270 (-90%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $15,766
- Liabilities
- $0
- Net assets
- $15,766
- Revenue
- $74,579
- Expenses
- $73,050
- Net income
- $1,529
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $15.8 | $0.00 | $15.8 | $74.6 | $73.1 | $1.53 |
| 2023Detailed filing. Detailed filing data is available for this year. | $63.7 | $49.5 | $15.8 | $62.5 | $47.7 | $14.8 |
| 2022Detailed filing. Detailed filing data is available for this year. | $27.8 | $26.8 | $0.97 | $27.8 | $26.8 | $0.97 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 15, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $74,579
Mission and Program Overview
Mission
To serve the community through community empowerme
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Have served the community through community empowerment. | $2,660 | $69,883 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DENNIS LAMAR HANDY | CEO/Founder | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Dl Handy Foundation Inc
- EIN
- 92-0874279
- Phone
- 7703630400
- Address
- 7613 SUMMER BERRY LN, LITHONIA, GA 30038
Signing Officer
- Name
- Dennis L Handy
- Title
- CEO Founder
- Phone
- 7703630400
- Signed
- 2025-11-15
- Discuss with paid preparer
- No
Preparer
- Firm
- Tms Services
- Address
- PO BOX 823, ATHENS, GA 30601
- Preparer
- Teresa M Scruggs
- Phone
- 7063386564
Supplemental Narrative
Additional Explanations
Part I, line 10
“Activity: SCHOLARSHIP Grantee Name: MACKENZIE MOORE Grantee Address: UNKNOWN ATHENS GA 30601 Amount: 1000 Relationship: NONE”
Part I, line 10
“Activity: SCHOLARSHIP Grantee Name: SEMA JORDAN Grantee Address: UNKNOWN ATHENS GA 30601 Amount: 500 Relationship: NONE”
Part I, line 10
“Activity: SPONSORSHIP Grantee Name: DELTA SIGMA THETA OF ATHENS Grantee Address: UNKNOWN ATHENS GA 30605 Amount: 500 Relationship: NONE”
Part I, line 10
“Activity: SPONSORSHIP Grantee Name: INDIA NIGHTS Grantee Address: UNKNOWN ATHENS GA 30601 Amount: 150 Relationship: NONE”
Part I, line 10
“Activity: SPONSORSHIP Grantee Name: CHEERLEADING TEAM Grantee Address: UNKNOWN ATHENS GA 30605 Amount: 75 Relationship: NONE”
Part I, line 10
“Activity: DONATIONS Grantee Name: DONATIONS TO COMMUNITIES Grantee Address: VARIOUS ATHENS GA 30605 Amount: 435 Relationship: NONE”
Part I, line 16
“Description: CHARITABLE EVENT EXPENSES Amount: 21776”
Part I, line 16
“Description: OFFICE SUPPLIES Amount: 810”
Part I, line 16
“Description: SUBSCRIPTIONS Amount: 4275”
Part I, line 16
“Description: PROGRAMMING Amount: 3802”
Part I, line 16
“Description: TRAVEL FOR FOUNDATION TO SPEAK Amount: 1143”
Part I, line 16
“Description: SUPPLIES Amount: 1092”
Part II, line 26
“Description: LIABILITIES BOY Amount: 49498 EOY Amount: 0”
Raw XML Appendix142 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DENNIS LAMAR HANDY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7703630400 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7613 SUMMER BERRY LANE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LITHONIA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30038 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 63735 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 15766 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 74579 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 1529 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 34198 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 63735 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 15766 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 2660 |
| IRS990EZ/GrossReceiptsAmt | 0 | 74579 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 14237 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 15766 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 14237 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 15766 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DENNIS LAMAR HANDY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEO/FOUNDER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 32898 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO SERVE THE COMMUNITY THROUGH COMMUNITY EMPOWERME |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 3294 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Have served the community through community empowerment. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 2660 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 69883 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 49498 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 73050 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 69883 |
| IRS990EZ/TotalRevenueAmt | 0 | 74579 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 74579 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 62469 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 27780 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 164828 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 164828 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 74579 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 62469 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 27780 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 164828 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 164828 |
| 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 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/EmailSolicitationsInd | 0 | X |
| IRS990ScheduleG/InPersonSolicitationsInd | 0 | X |
| IRS990ScheduleG/SolicitationOfNonGovtGrantsInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Activity: SCHOLARSHIP Grantee Name: MACKENZIE MOORE Grantee Address: UNKNOWN ATHENS GA 30601 Amount: 1000 Relationship: NONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Activity: SCHOLARSHIP Grantee Name: SEMA JORDAN Grantee Address: UNKNOWN ATHENS GA 30601 Amount: 500 Relationship: NONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Activity: SPONSORSHIP Grantee Name: DELTA SIGMA THETA OF ATHENS Grantee Address: UNKNOWN ATHENS GA 30605 Amount: 500 Relationship: NONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Activity: SPONSORSHIP Grantee Name: INDIA NIGHTS Grantee Address: UNKNOWN ATHENS GA 30601 Amount: 150 Relationship: NONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Activity: SPONSORSHIP Grantee Name: CHEERLEADING TEAM Grantee Address: UNKNOWN ATHENS GA 30605 Amount: 75 Relationship: NONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Activity: DONATIONS Grantee Name: DONATIONS TO COMMUNITIES Grantee Address: VARIOUS ATHENS GA 30605 Amount: 435 Relationship: NONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Description: CHARITABLE EVENT EXPENSES Amount: 21776 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Description: OFFICE SUPPLIES Amount: 810 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Description: SUBSCRIPTIONS Amount: 4275 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Description: PROGRAMMING Amount: 3802 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Description: TRAVEL FOR FOUNDATION TO SPEAK Amount: 1143 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Description: SUPPLIES Amount: 1092 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Description: LIABILITIES BOY Amount: 49498 EOY Amount: 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I, line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part I, line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part I, line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part I, line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part I, line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Part II, line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DENNIS L HANDY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO FOUNDER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7703630400 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DL HANDY FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DLHA |
| ReturnHeader/Filer/EIN | 0 | 920874279 |
| ReturnHeader/Filer/PhoneNum | 0 | 7703630400 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7613 SUMMER BERRY LN |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LITHONIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30038 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 264007116 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TMS SERVICES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 823 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ATHENS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30601 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7063386564 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TERESA M SCRUGGS |
| ReturnHeader/ReturnTs | 0 | 2025-11-15T22:50:05-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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