2024-05-15T16:13:54-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 4501 TAMIAMI TRAIL NORTH SUITE 200 NAPLES FL 341033548 990 2022-07-01 651003872 THE HEIGHTS LAND COMPANY INC HEIG 2394827706 15570 HAGIE DR FT MYERS FL 33908 KATHRYN KELLY PRESIDENT/CEO 2394827706 2024-05-15 1 KATHRYN KELLY 999009999 0 AMELIA COOPER P00437898 2392628686 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KATHRYN KELLY 15570 HAGIE DR FT MYERS FL 33908 885046 0 X WWW.HEIGHTSFOUNDATION.ORG X 2000 FL HOLDS LAND & CAPITAL IMPROVEMENTS FOR THE HEIGHTS CENTER 17 17 0 18 0 0 2410000 101000 165000 169000 393998 557134 0 0 2968998 827134 0 0 0 0 0 33040 0 0 22490 250312 725902 250312 758942 2718686 68192 18463446 17727201 2837873 2446737 15625573 15280464 HOLDS THE LAND AND CAPITAL IMPROVEMENTS OF THE "DBA HARLEM HEIGHTS CULTURAL ARTS AND COMMUNITY CENTER" (AKA THE HEIGHTS CENTER). 0 0 689682 169000 THE ORGANIZATION HOLDS THE LAND AND IMPROVEMENTS FOR THE HARLEM HEIGHTS CULTURAL ARTS AND COMMUNITY CENTER IN ADDITION TO OTHER REAL PROPERTY. 689682 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 0 1 0 0 0 0 1 0 1 1 1 0 0 0 X KATHRYN KELLY 2394827706 15570 HAGIE DR FORT MYERS FL 33908 JAN-ERIK HUSTRULID CHAIR 1.00 2.00 X X 0 0 0 ARMANDO LLECHU VICE CHAIR 0.50 1.00 X X 0 0 0 BRYAN FILSON SECRETARY/TREASURER 0.50 1.00 X X 0 0 0 TRACIE BAGANS DIRECTOR 1.00 2.00 X 0 0 0 JIM DWYER DIRECTOR 0.50 1.00 X 0 0 0 JAMIE FAUTZ DIRECTOR 0.50 1.00 X 0 0 0 BETSY HINDS DIRECTOR 0.50 1.00 X 0 0 0 DOUG JOHNSON DIRECTOR 0.50 1.00 X 0 0 0 CHRIS LOPEZ DIRECTOR 0.50 1.00 X 0 0 0 TOM LYTTON DIRECTOR 0.50 1.00 X 0 0 0 TERI PALMER DIRECTOR 1.50 3.00 X 0 0 0 CARSON PEARLMAN DIRECTOR 0.50 1.00 X 0 0 0 BETH PRATHER DIRECTOR 1.00 2.00 X 0 0 0 SUSAN SCOTT DIRECTOR 0.50 1.00 X 0 0 0 KEVIN SHIMP DIRECTOR 1.00 2.00 X 0 0 0 TERRI WADE DIRECTOR 0.50 1.00 X 0 0 0 ALESHA WATCHOWSKI DIRECTOR 0.50 1.00 X 0 0 0 KATHRYN KELLY PRESIDENT/CEO 0.00 40.00 X 0 151332 7403 JAMES SANGER COO - THRU 10/2022 8.00 32.00 X 20368 81471 11115 DALE MAUSTELLER DIRECTOR OF FINANCE 0.00 18.00 X 0 37180 5892 20368 269983 24410 0 0 1 0 0 101000 101000 RENTAL INCOME 531120 169000 169000 169000 46 46 615000 57912 557088 557088 557088 827134 169000 0 557134 27671 25457 1384 830 1035 952 52 31 2224 2046 111 67 2110 1941 106 63 3030 3030 6256 6256 2356 2167 118 71 30165 27752 1509 904 10434 9599 522 313 447518 411717 22376 13425 60096 55288 3004 1804 EQUIP. RENTAL & MAINT. 166047 152763 8302 4982 758942 689682 46770 22490 541537 741829 332061 46505 19354894 2452134 17566098 16902760 23750 36107 18463446 17727201 69602 43772 2748686 2383380 19585 19585 2837873 2446737 X 15625573 15280464 15625573 15280464 18463446 17727201 68192 -413301 0 X 0 1 X 0 0 X 2587893 5880010 757271 2410000 101000 11736174 156334 165000 169000 490334 2587893 5880010 913605 2575000 270000 12226508 0 138056 155000 159000 452056 138056 155000 159000 452056 11774452 129606 175674 273 71 46 305670 129606 175674 273 71 46 305670 2717499 6055684 913878 2575071 270046 12532178 0.93950 0.96620 0.02440 0.03380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1846434 1846434 16452358 2144911 14307447 77349 11874 65475 381375 287982 93393 597378 7367 590011 16902760 INTERCOMPANY PAYABLE (THE HEIGHTS CENTER) 19585 19585 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT ALL THREE ORGANIZATIONS ARE EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) AND 509(A)(1) OF THE IRC. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE COMBINED FINANCIAL STATEMENTS. THE ORGANIZATIONS' INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THEIR TAX-EXEMPT STATUS. THE ORGANIZATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. 1 0 0 0 0 0 0 1 0 KATHRYN KELLY PRESIDENT/CEO 0 142000 0 2132 0 7200 0 5968 0 1435 0 158735 0 0 PART I, LINE 3 THE ORGANIZATION LEASES EMPLOYEES FROM A RELATED ORGANIZATION, THE HEIGHTS CENTER, INC., WHICH SETS THE COMPENSATION. THE PROCESS FOR DETERMINING THE CEO'S COMPENSATION INVOLVES COMPARING DATA WITH SIMILAR POSITIONS IN THE AREA AND THE USE OF DATA FROM THE NON-PROFIT TIMES AND BLUE WATER SALARY SURVEY UTILIZING THE FOLLOWING CRITERIA: FIELD OF WORK, NUMBER OF FULL-TIME EMPLOYEES OF THE ORGANIZATION, OPERATING BUDGET AND GEOGRAPHIC REGION. COMPENSATION REVIEWS ARE DONE IN THE SECOND QUARTER OF EVERY CALENDAR YEAR. PART I, LINE 4A AN INDIVIDUAL RECEIVED A SEVERANCE PAYMENT DURING CALENDAR YEAR 2022. DUE TO A CONFIDENTIALITY AGREEMENT, THE NAME AND AMOUNT WILL NOT BE REPORTED HERE. IT IS INCLUDED IN PART VII, COLUMN D OR E AS NECESSARY. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY, BY RESOLUTION OF A MAJORITY VOTE OF THE DIRECTORS IN OFFICE, DESIGNATE THREE OR MORE OF THEIR NUMBER TO CONSTITUTE AN EXECUTIVE COMMITTEE, WHO, TO THE EXTENT PROVIDED IN SUCH RESOLUTION SHALL HAVE AND MAY EXERCISE THE POWER OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE AFFAIRS AND PROPERTY OF THE CORPORATION AND THE EXERCISE OF ITS CORPORATE POWERS; PROVIDED, HOWEVER, THAT THE DESIGNATION OF SUCH COMMITTEE AND DELEGATIONS OF AUTHORITY THERETO SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS, OR ANY DIRECTOR INDIVIDUALLY, OF ANY RESPONSIBILITY IMPOSED ON IT OR HIM OR HER BY THE BYLAWS OR BY LAW. UNLESS OTHERWISE REQUIRED BY THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL MEET FOUR TIMES PER ANNUM, WITH MEETING SCHEDULES SET BY THE EXECUTIVE COMMITTEE. A MAJORITY OF THE EXECUTIVE COMMITTEE WILL BE NECESSARY FOR A QUOROM, AND A VOTE OF A MAJORITY OF THE MEMBERS OF THE EXECUTIVE COMMITTEE PRESENT AT A MEETING HAVING A QUOROM SHALL BE REQUIRED FOR ANY ACTION OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMEBER IS THE HEIGHTS CENTER, INC. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL BE COMPRISED OF THOSE PERSONS SERVING AS ACTIVE AND VOTING MEMBERS OF THE EXECUTIVE COMMITTEE OF THE SOLE MEMBER THE HEIGHTS CENTER, INC. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES ARE AUTHORIZED TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS GIVEN TO THE PRESIDENT/CEO, KATHRYN KELLY, TO SIGN AND THEN IS PRESENTED TO THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C IF A BOARD MEMBER OR AN EMPLOYEE HAS ANY INFLUENCE ON ANY MATERIAL BUSINESS TRANSACTIONS, HE OR SHE MUST DISCLOSE TO AN OFFICER OF THE ORGANIZATION AS SOON AS POSSIBLE THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. EACH BOARD MEMBER SIGNS A CONFLICT-OF-INTEREST FORM. THE PRESIDENT/CEO OVERSEES THE PROCESS. THE COO REVIEWS POSSIBLE CONFLICTS OF INTEREST WITH VENDORS AND HIRING MANAGERS REVIEW POSSIBLE CONFLICTS OF INTEREST WITH PROSPECTIVE EMPLOYEES. POSSIBLE CONFLICTS ARE PRESENTED TO THE BOARD AND TO THE AUDIT FIRM. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT ARE AVAILABLE UPON REQUEST. THE HEIGHTS FOUNDATION INC 15570 HAGIE DR FORT MYERS FL 33908 364736711 FUNDRAISING FL 501(C)(3) LINE 7 0 THE HEIGHTS CENTER INC 15570 HAGIE DR FORT MYERS FL 33908 455595206 COMMUNITY CENTER FL 501(C)(3) LINE 7 0 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0