2026-09-16T16:03:32-04:00 2025-12-19 561042836 GOULD KILLIAN CPA GROUP PA 100 COXE AVE ASHEVILLE NC 288012354 990 2025-01-01 863969037 HAMMER AND HEART HAMM PO BOX 235 BLACK MOUNTAIN NC 28711 BEN FORTSON EXECUTIVE DIRECTOR 8286699404 2026-09-14 true DAN MULLINIX CPA P01306232 8282580363 2026-09-16 2025 X X PATTY HALL PO BOX 235 BLACK MOUNTAIN NC 28711 220434 false X HAMMERANDHEARTWNC.ORG X 2021 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. X 6 6 0 50 0 299532 211979 0 1512 -11414 659 0 301703 200565 220391 0 53601 42298 0 9588 106200 175163 159801 437852 141902 -237287 242222 0 4935 0 237287 0 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. false false 397147 220391 TO ALLEVIATE HOUSING CONDITIONS WHICH POSE AN IMMINENT THREAT TO THE LIFE OR SAFETY OF VERY LOW-INCOME HOMEOWNERS (OFTEN, THE ELDERLY OR DISABLED). 397147 true true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false true false false false false false false true 13 0 false 0 false false false false false false false false X 6 6 false false false false false true false true true false false true true true false true true true false false X X KEVIN BATES (SVCM) 8286699404 PO BOX 235 BLACK MOUNTAIN NC 28711 BEN FORTSON EXECUTIVE DI 40.00 X 42299 0 0 YVONNE CHAMBERLAIN TREASURER 1.00 X X 0 0 0 PAUL GINTHER BOARD MEMBER 0.50 X 0 0 0 PATTY HALL CHAIR 1.00 X X 0 0 0 PRISCILLA MAXWELL BOARD MEMBER 0.50 X 0 0 0 REBECCA SCHULTZ SECRETARY 0.75 X X 0 0 0 RON SPRINGS BOARD MEMBER 0.50 X 0 0 0 42299 false false false 211979 211979 8455 8455 19869 -19869 -19869 -19869 200565 -11414 X 220391 220391 42298 25379 12347 4572 895 895 103550 87286 11600 4664 352 352 3348 3348 276 276 2689 2017 672 1067 1067 MATERIALS 59081 59081 PROJECT EXPENSES - VOLUNT 1454 1454 TOOLS (DEMINIMIS) 1333 1333 MEALS 825 206 619 293 293 437852 397147 31117 9588 40841 181512 19869 242222 0 4935 4935 0 X 237287 237287 0 242222 0 -237287 X false false X 106409 123729 299532 211979 741649 106409 123729 299532 211979 741649 152424 589225 587 1512 8455 10554 752203 11213 0.78330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false SWANNANOA VALLEY CHRISTIAN MINISTRY 101 N RIDGEWAY AVE BLACK MOUNTAIN NC 28711 561132257 501(C) 220391 MERGER CASH 2025-12-31 20423 561132257 SWANNANOA VALLEY CHRISTIAN MINISTRY 101 N RIDGEWAY AVE BLACK MOUNTAIN NC 28711 501(C)(3) VANGUARD INVESTMENTS 2025-11-26 199968 561132257 SWANNANOA VALLEY CHRISTIAN MINISTRY 101 N RIDGEWAY AVE BLACK MOUNTAIN NC 28711 501(C)(3) 2014 NISSAN TRUCK 2025-10-31 16000 561132257 SWANNANOA VALLEY CHRISTIAN MINISTRY 101 N RIDGEWAY AVE BLACK MOUNTAIN NC 28711 501(C)(3) CUSTOM TOOL TRAILER 2025-10-31 13200 561132257 SWANNANOA VALLEY CHRISTIAN MINISTRY 101 N RIDGEWAY AVE BLACK MOUNTAIN NC 28711 501(C)(3) PRINTERS (2) 2025-10-31 390 561132257 SWANNANOA VALLEY CHRISTIAN MINISTRY 101 N RIDGEWAY AVE BLACK MOUNTAIN NC 28711 501(C)(3) MAC NOTEBOOK COMPUTER 2025-10-31 1800 561132257 SWANNANOA VALLEY CHRISTIAN MINISTRY 101 N RIDGEWAY AVE BLACK MOUNTAIN NC 28711 501(C)(3) false true false false true true true false SCHEDULE N, PAGE 1, PART I, LINE 2E BEN FORTSON (EXECUTIVE DIRECTOR) WILL BE AN EMPLOYEE OF SWANNANOA VALLEY CHRISTIAN MINISTRY AND WILL CONTINUE TO PROVIDE HOME REPAIRS AND MAINTENANCE SERVICES FOR AREA RESIDENTS IN NEED. SCHEDULE N THE OVERALL FINAL EFFECTIVENESS OF MERGER IS DECEMBER 31, 2025. ALL ASSETS WERE TRANSFERRED. ALL LIABILITIES WERE PAID IN FULL. THE LIQUIDATION THRU THE MERGER WILL AMPLIFY THE WORK THAT HAS ALREADY HAPPENED AT HAMMER AND HEART AND THE FOUNDATION THAT'S ALREADY BEEN LAID AND JUST CONTINUE TO BUILD UPON IT WITHIN SWANNANOA VALLEY CHRISTIAN MINISTRY. IT WILL HELP INCREASE THE OVERALL EFFECTIVENESS SERVING PEOPLE SINCE THE MERGER WILL SERVE BEYOND JUST HOME REPAIRS. THE COMBINATION OF TWO ORGANIZATIONS CREATES A COMMUNITY ORGANIZATION LEVERAGE COLLECTIVELY TO SERVE THE SAME PEOPLE AND BUILD EFFICIENCIES. IF SOMEONE IS EXPERIENCING ECONOMIC AND SOCIAL VULNERABILITY, THE MERGER WILL PROVIDE A ONE-STOP SHOP FOR FOLKS TO REDUCE THE OVERALL TRAUMA CAUSED BY THE VULNERABILITY. FORM 990, PAGE 6, PART VI, LINE 7A RECOMMENDED BY CURRENT BOARD OR DIRECTOR, VETTED BY BOARD VIA INTERVIEW PROCESS, AND FINALLY VOTED ON. FORM 990, PAGE 6, PART VI, LINE 11B BOARD RECEIVES COMPLETED 990 BEFORE FILING. EACH BOARD MEMBER REVIEWS INDIVIDUALLY AND RESPONDS WITH QUESTIONS OR SATISFACTION OF INFORMATION PRESENTED. FORM 990, PAGE 6, PART VI, LINE 15A RECOMMENDATIONS WERE MADE TO THE BOARD BY BOARD CHAIR (FOR THE EXECUTIVE DIRECTOR) AND BY THE DIRECTOR (FOR CONTRACTED EMPLOYEES) USING COMPARABILITY DATA SUCH AS REGIONAL SALARY DATA, OR DATA FROM OTHER IMILAR NONPROFITS USED IN DETERMING COMPENSATION. THE BOARD REVIEWS AND APPROVES THE PROPOSED COMPENSATION PACKAGE. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICE 69,750 0 0 DEV DIR - CONTRACTOR 12,872 2,272 0 ADMIN ASST - CONTRACTOR 4,664 9,328 4,664 TOTAL 87,286 11,600 4,664