2024-10-15T11:23:07-05:00 2023-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2023-01-01 522034127 HEART OF AMERICA FOUNDATION HEAR 2023476278 1701 RHODE ISLAND AVE NW WASHINGTON DC 20036 JILL HEATH PRESIDENT 2023476278 2024-10-15 1 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2023 2024-10-15 13:58:12Z JILL HEATH 1701 RHODE ISLAND AVE NW WASHINGTON DC 20036 15527616 0 X WWW.HEARTOFAMERICA.ORG X 1997 DC SEE PART III, LINE 1. 12 11 62 2763 0 0 14368051 12171839 882402 2659394 199431 673313 -100023 12929 15349861 15517475 411324 321241 0 0 3657686 3864593 0 0 533921 10433669 9965707 14502679 14151541 847182 1365934 19101550 19858884 14702113 14093513 4399437 5765371 X THE HEART OF AMERICA FOUNDATION CREATES VIBRANT LEARNING ENVIRONMENTS FOR CHILDREN, ENGAGING VOLUNTEERS IN ACTS OF SERVICE AND ENCOURAGING THE PURSUIT OF EDUCATION BY PROVIDING CHILDREN IN NEED WITH THE TOOLS TO READ, SUCCEED AND MAKE A DIFFERENCE. SINCE 1997, THE ORGANIZATION HAS PROVIDED CHILDREN LIVING IN UNDERSERVED COMMUNITIES WITH OVER $4.2 MILLION LIBRARY AND TAKE-HOME BOOKS AND ENGAGED VOLUNTEERS IN MORE THAN 1.2 MILLION HOURS OF SERVICE TO THESE COMMUNITIES. 0 0 11794470 255494 2659394 THE TRANSFORMATION PROGRAM RENEWS COMMUNITY SUPPORT IN ENRICHING STUDENT LIVES, HELPING THEM REGAIN LOST OPPORTUNITIES FOR LEARNING BECAUSE OF DILAPIDATED AND OUTDATED FACILITIES. THE TRANSFORMATION PROGRAM TRANSFORMS SCHOOL LIBRARIES AND OTHER EDUCATIONAL COMMUNITY SPACES INTO ENGAGING LEARNING SPACES, SATURATING SCHOOL ENVIRONMENTS WITH NEW BOOKS. REMODELED SPACES ARE REVITALIZED WITH IMPROVED TECHNOLOGY, HIGH-QUALITY BOOKS, EDUCATION MATERIALS AND MODERN FURNITURE TO BECOME A VIBRANT LEARNING CENTER - THE NEW HEART OF A COMMUNITY. 723929 65747 RESOURCE DISTRIBUTION PROGRAM PUTS BOOKS, SCHOOL SUPPLIES AND VITAL TECHNOLOGY INTO THE HANDS OF CHILDREN WHO NEED THEM THE MOST. ELEMENTARY, MIDDLE AND HIGH SCHOOLS AND STUDENTS RECEIVE NEW, AGE-APPROPRIATE BOOKS TO REPLENISH SCHOOL, CLASSROOM AND HOME LIBRARIES. AT BOOK GIVEAWAY EVENTS, STAFF AND VOLUNTEERS READ TO CHILDREN AND ENGAGE IN INTER-GENERATIONAL ENRICHMENT AND EDUCATIONAL ACTIVITIES. THIS PROGRAM INTRODUCES YOUNG PEOPLE TO COMMUNITY SERVICE AND PROVIDES MEANINGFUL HANDS-ON EXPERIENCES. IN TIMES OF DISASTER AND PANDEMICS, THE PROGRAM WORKS DIRECTLY WITH IMPACTED SCHOOL DISTRICTS AND SCHOOLS TO GET GREATLY-NEEDED SUPPLIES AND BOOKS INTO THE HANDS AND HOMES OF FAMILIES/CHILDREN AS QUICKLY AS POSSIBLE. 12518399 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 30 0 1 62 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL MD MN NY UT VA X X JILL HEATH 2023476278 1701 RHODE ISLAND AVE NW WASHINGTON DC 20036 JILL HEATH PRESIDENT 60.00 X X 250000 0 9877 MARCIA BULLARD CHAIRPERSON 2.00 X X 0 0 0 ERIC SCHWEIKERT TREASURER 1.00 X X 0 0 0 KELLY BOZARTH BOARD MEMBER 0.50 X 0 0 0 HOWARD BYCK BOARD MEMBER 0.50 X 0 0 0 MARY CHRIST-ERWIN BOARD MEMBER 0.50 X 0 0 0 KAREN DUNCAN BOARD MEMBER 0.50 X 0 0 0 STEVE KAUFMAN BOARD MEMBER 0.50 X 0 0 0 DR LATANYA MCDADE BOARD MEMBER 0.50 X 0 0 0 TERRY MCDONOUGH BOARD MEMBER 0.50 X 0 0 0 SCOTT NELSON BOARD MEMBER 0.50 X 0 0 0 YOLI STANCIL BOARD MEMBER 0.50 X 0 0 0 SHELLY LUCAS VICE PRESIDENT, PROGRAM DELIVERY 50.00 X 160750 0 23499 KATHRYN SORESTAD VICE PRESIDENT, OPERATIONS 50.00 X 158750 0 14484 HETAL PATEL VICE PRESIDENT, FINANCE 50.00 X 161750 0 6208 PAM BRYDEN VICE PRESIDENT, HR AND ADMIN 50.00 X 160750 0 6185 TIMOTHY TORMOEN VICE PRESIDENT, MARKETING 50.00 X 142750 0 13996 1034750 0 74249 8 0 1 0 ATMOSPHERE COMMERCIAL INTERIORS SDS 12-1696 PO BOX 86 MINNEAPOLIS MN 55416 SUPPLIER SERVICES 653910 AVANTIS EDUCATION 519 W GOLF ROAD ARLINGTON HEIGHTS IL 60005 SUPPLIER SERVICES 624353 GLOBAL EQUIPMENT 29833 NETWORK PLACE CHICAGO IL 60673 SUPPLIER SERVICES 610588 FIERO DESIGN 295 FRONT STREET 2ND FLOOR BROOKLYN NY 11201 CONSULTANT 561600 PARAGON FURNITURE 2224 E RANDOL MILL ROAD ARLINGTON TX 76011 SUPPLIER SERVICES 399651 20 7954 131865 12032020 347276 12171839 TRANSFORMATION PROGRAM 230000 2659394 2659394 2659394 673313 673313 2075 7954 10141 -8066 -8066 CREDIT CARD REWARDS 900099 20995 20995 20995 15517475 2659394 0 686242 X 321241 321241 259878 116945 25988 116945 3038120 2130999 661199 245922 83193 79318 3666 209 216598 194337 11442 10819 266804 194687 47290 24827 37591 37591 3168191 3031703 51130 85358 332407 299424 31505 1478 132803 72285 40237 20281 176646 162242 9078 5326 453682 291920 156701 5061 4594 4134 230 230 9803 7700 1676 427 PROGRAM MATERIALS 5570837 5570837 LITERACY CELEBRATION 39667 39667 DUES AND SUBSCRIPTIONS 35271 18233 17038 EQUIPMENT EXPENSE 3230 17 3213 985 943 42 14151541 12518399 1099221 533921 649350 633142 16517686 16761249 193142 669735 5535 31726 1208118 1387193 302967 250231 40189 34443 6240 5746 218512 119862 19101550 19858884 701369 559898 14000744 13533615 14702113 14093513 X 4310877 4494495 88560 1270876 4399437 5765371 19101550 19858884 1365934 0 X 0 1 X 1 0 X 3655789 8888948 12770616 14368051 12171839 51855243 3655789 8888948 12770616 14368051 12171839 51855243 37984615 13870628 146827 222712 63625 199431 673313 1305908 22147 35870 28511 22608 20995 130131 53291282 3951899 0.26030 0.29340 X HEART OF AMERICA FOUNDATION QUALIFIES AS A PUBLIC CHARITY UNDER THE "FACTS AND CIRCUMSTANCES" TEST OF 1.170A-9(E)(3) OF THE TREASURY REGULATIONS, BASED UPON THE FOLLOWING:1. ITS SUPPORT, AS REPORTED FOR 2023, IS 26.03%, THEREBY MEETING THE REQUIREMENT OF SEC. 1.170A-9(E)(3)(I).2. IT IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC AND GOVERNMENTAL FUNDING ON A CONTINUOUS BASIS, THEREBY MEETING THE REQUIREMENT OF SEC. 1.170A-9(E)(3)(II). EXAMPLES OF RECENT EFFORTS BY THE ORGANIZATION INCLUDE:DURING 2023, THE HEART OF AMERICA RECEIVED FUNDING FROM NUMEROUS INDIVIDUALS, FOUNDATIONS, AND CORPORATIONS THROUGH GENERAL DONATIONS, SPECIFIC PROJECT SUPPORT, BOOK DRIVES, AND BOOK DONATIONS. THE ORGANIZATION HAS BEEN FORTUNATE TO SERVE INDIVIDUALS THROUGHOUT THE COUNTRY DUE TO THE SPECIFIC SUPPORT OF SOME MAJOR CORPORATE CONTRIBUTORS AND BOOK PUBLISHERS. HEART OF AMERICA ALSO UTILIZES SOCIAL MEDIA SUCH AS FACEBOOK AND TWITTER AND ITS WEBSITE TO SHARE INFORMATION ABOUT ITS PROGRAMS AND ACTIVITIES.3. HEART OF AMERICA'S PUBLIC SUPPORT, AT 26.03%, IS ABOVE THE 10% MINIMUM REQUIRED FOR THE "FACTS AND CIRCUMSTANCES" TEST, THEREBY MEETING THE REQUIREMENT OF SEC. 1.170A-9(E)(3)(II).4. IN MEETING THE REQUIREMENT OF SEC. 1.170A-9(E)(3)(I), HEART OF AMERICA HAS RECEIVED SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS, RATHER THAN RECEIVING ALL OR MOST OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY, OR FROM A SINGLE DONOR. IN THIS RESPECT, HEART OF AMERICA MEETS THE REQUIREMENT OF SEC. 1.170A-9(E)(3)(IV).5. HEART OF AMERICA, THROUGH ITS PROGRAMS, INSPIRES ACTS OF SERVICE AND A LOVE OF READING BY BUILDING COMMUNITY AND PROVIDING CHILDREN IN NEED WITH THE TOOLS TO READ, SUCCEED, AND MAKE A DIFFERENCE. ITS PROGRAMS UNIQUELY COMBINE VOLUNTEERISM AND LITERACY. IN THIS MANNER, HEART OF AMERICA MEETS THE REQUIREMENT OF SEC. 1.170A-9(E)(3)(VI). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 15000 X PROGRAMMATIC ACTIVITIES 0 30118 24372 5746 10071 10071 0 5746 REFUNDABLE ADVANCES 13451773 OPERATING LEASE LIABILITY 81842 13533615 15798696 271080 10141 281221 15517475 0 15517475 14432762 271080 10141 281221 14151541 0 14151541 PART III, LINE 4: ARTWORK IS THE VALUE OF THE MOLDS AND THE RIGHTS TO THE MOLD FOR THE HERO OF THE HEART AND HALAMANDARIS AWARDS DESIGNED BY FAMED SCULPTOR FRANK ELISCU. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED AS EXPENSE ON THE AUDITED FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B 10,141. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED AS EXPENSE ON THE AUDITED FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B 10,141. 1 BELMONT ELEMENTARY SCHOOL 170 BELMONT STREET WORCESTER MA 01605 461483630 GOV'T 0 26811 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS MARYLAND BOOK BANK 1794 UNION AVENUE BALTIMORE MD 21211 462714742 501(C)(3) 0 20009 FMV BOOKS EDUCATION MATERIALS JOHN BARRY ELEMENTARY SCHOOL 5900 RACE STREET PHILADELPHIA PA 19139 236004102 GOV'T 0 11622 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS MAXSON MIDDLE SCHOOL 920 E 7TH STREET PLAINFIELD NJ 07062 226002218 GOV'T 0 10602 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS GRANT SAWYER MIDDLE SCHOOL 5450 REDWOOD STREET LAS VEGAS NV 89118 826000733 GOV'T 0 10549 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS ROOSEVELT ELEMENTARY SCHOOL 83 LIVINGSTON AVENUE NEW BRUNSWICK NJ 08901 461150910 GOV'T 0 9337 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS MISSION ACADEMY 9210 S PRESA STREET SAN ANTONIO TX 78223 746002167 GOV'T 0 8707 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS ODESSA SHANNON MIDDLE SCHOOL 11800 MONTICELLO AVENUE SILVER SPRING MD 20902 521804509 GOV'T 0 7829 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS LINCOLN ELEMENTARY SCHOOL 450 E 3700 S SOUTH SALT LAKE UT 84115 876000515 GOV'T 0 7800 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS PS 200 - THE JAMES MCCUNE SMITH SCHOOL 2589 ADAM CLAYTON POWELL JR BOULEVARD NEW YORK NY 10039 332200010 GOV'T 0 7063 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS PHOENIX BOYS AND GIRLS CLUB 4309 E BELLEVIEW STREET BUILDING 14 2ND FLOOR PHOENIX AZ 85008 860107639 501(C)(3) 0 6450 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS JOSIAH QUINCY SCHOOL 885 WASHINGTON STREET BOSTON MA 02111 046001138 GOV'T 0 5200 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS MORRELL PARK COMNUNITY CENTER AND ELEMENTARY SCHOOL 2601 TOLLEY STREET BALTIMORE MD 21230 521466130 GOV'T 0 5032 FMV BOOKS, FURNITURE, PROGRAM MATERIALS EDUCATION MATERIALS 13 0 PART I, LINE 2: BOOKS ARE DISTRIBUTED TO CHILDREN AT SITES (SCHOOLS AND ORGANIZATIONS THAT SERVE YOUTH) IN UNDER-RESOURCED COMMUNITIES VIA OUR RESOURCES AND TRANSFORMATION PROGRAMS. TYPICALLY, SCHOOLS OR SITES SELECTED HAVE A MINIMUM OF 65% OF THEIR STUDENTS ON THE FREE/REDUCED MEAL PROGRAM. BOOKS ARE PROVIDED DIRECTLY TO STUDENTS, CLASSROOMS AND/OR LIBRARIES. X X 0 0 0 0 0 0 0 1 0 JILL HEATH PRESIDENT 250000 0 0 0 0 0 9877 0 0 0 259877 0 0 0 SHELLY LUCAS VICE PRESIDENT, PROGRAM DELIVERY 158000 0 2750 0 0 0 6185 0 17314 0 184249 0 0 0 KATHRYN SORESTAD VICE PRESIDENT, OPERATIONS 156000 0 2750 0 0 0 4550 0 9934 0 173234 0 0 0 HETAL PATEL VICE PRESIDENT, FINANCE 159000 0 2750 0 0 0 6208 0 0 0 167958 0 0 0 PAM BRYDEN VICE PRESIDENT, HR AND ADMIN 158000 0 2750 0 0 0 6185 0 0 0 166935 0 0 0 TIMOTHY TORMOEN VICE PRESIDENT, MARKETING 140000 0 2750 0 0 0 5092 0 8904 0 156746 0 0 0 PART I, LINE 7 PAM BRYDEN, HETAL PATEL, SHELLY LUCAS, KATHRYN SORESTAD, AND TIMOTHY TORMOEN EACH RECEIVED A DISCRETIONARY MERIT BONUS OF $2,750. SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR PROVIDED CONSTRUCTION SERVICES TO THE ORGANIZATION 306700 CONSTRUCTION SERVICES 0 X 39601 RETAIL VALUE X PROG MATERIALS 4 307675 VENDOR VALUATION 0 1 0 PART I, COLUMN (B): THE AMOUNTS REPORTED IN COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED. SCHEDULE M, LINE 31: THE HEART OF AMERICA ONLY ACCEPTS DONATIONS THAT ARE OF USE IN ITS PROGRAMMATIC ACTIVITIES AND/OR GENERAL OPERATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY HOA'S AUDITING FIRM AND REVIEWED BY THE FINANCE LEAD, PRESIDENT OF HOA, AND THE FINANCE COMMITTEE. IT WAS THEN SHARED WITH THE FULL BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, ALL EMPLOYEES HAVE RECEIVED A COPY OF THE WRITTEN POLICY AND IT IS PART OF THE EMPLOYEE MANUAL. THE PRESIDENT ADDRESSES ANY CONFLICTS THAT AROSE RELATED TO EMPLOYEE CONFLICTS OF INTEREST. THE BOARD HAS A SEPARATE CONFLICT OF INTEREST POLICY REQUIRING MEMBERS TO DISCLOSE POTENTIAL CONFLICTS TO THE CHAIRMAN OF THE BOARD, OR IF THE POTENTIAL CONFLICT INVOLVES THE CHAIRMAN, THE CHAIRMAN NOTIFIES THE CHAIRMAN OF THE CORPORATE GOVERNANCE COMMITTEE. UPON DETERMINATION THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE CONFLICT OF INTEREST DISCLOSES THE CONFLICT OF INTEREST TO THE BOARD OF DIRECTORS, AND DISCLOSURES ARE RECORDED IN THE BOARD MINUTES OF THE MEETING AT WHICH IT IS MADE. AN INDIVIDUAL MAY ALSO RECUSE HIMSELF OR HERSELF AT ANY TIME FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION IN A BOARD MEETING IN WHICH THEY BELIEVE THEY MAY HAVE A CONFLICT OF INTEREST. THE CHAIRMAN TAKES ACTION AS IS NECESSARY TO ASSURE THAT THE TRANSACTION INVOLVING A CONFLICT OF INTEREST IS COMPLETED IN THE BEST INTEREST OF THE FOUNDATION WITHOUT THE SUBSTANTIVE INVOLVEMENT OF THE PERSON WHO HAS THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR REVIEWING CURRENT COMPENSATION LEVELS FOR THE PRESIDENT. A WRITTEN RECOMMENDATION IS MADE TO THE CHAIRMAN NOTING THEIR PROCESS AND FINAL RECOMMENDATION. THE CHAIRMAN OF THE COMMITTEE PRESENTS THEIR RECOMMENDATION TO THE FULL BOARD IN EXECUTIVE SESSION WITHOUT THE PRESIDENT PRESENT. FACTORS CONSIDERED BY THE COMMITTEE INCLUDE COMPENSATION DATA FOR OTHER EXECUTIVES IN THE NON-PROFIT SECTOR WITH COMPARABLE BUDGETS AND STAFF, THE TENURE AND PERFORMANCE OF THE INDIVIDUAL AS WELL AS THE ECONOMIC REALITY OF THE ORGANIZATION'S FINANCIAL CONDITION. A PERFORMANCE REVIEW OF THE PRESIDENT'S SERVICE WAS CONDUCTED IN APRIL 2023. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH THE ORGANIZATION'S WEBSITE AND UPON REQUEST. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G CONSTRUCTION AND CONSULTING: PROGRAM SERVICE EXPENSES 3,027,681. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,027,681. CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 85,358. TOTAL EXPENSES 85,358. CONSULTING AND PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 51,130. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,130. STORAGE SERVICES: PROGRAM SERVICE EXPENSES 4,022. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,022.