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TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is atwww.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Inspection
Name of the organization
HERITAGE DEFENSE
Employer identification number
27-1286880
27-1286880
| Return Reference | Explanation |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: REFUND INCOME . AMOUNT: 5,000. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: ADVERTISING . AMOUNT: 2,205. DESCRIPTION: CREDIT CARD PROCESSING FEES . AMOUNT: 4,243. DESCRIPTION: INFORMATION TECHNOLOGY EXPENSES . AMOUNT: 5,934. DESCRIPTION: EVENT REGISTRATION FEES . AMOUNT: 3,994. DESCRIPTION: MEALS AND ENTERTAINMENT . AMOUNT: 1,073. DESCRIPTION: POSTAGE AND SHIPPING . AMOUNT: 1,434. DESCRIPTION: TRAVEL . AMOUNT: 10,523. DESCRIPTION: OFFICE EXPENSES . AMOUNT: 3,247. DESCRIPTION: PAYROLL TAXES . AMOUNT: 4,000. TOTAL TO FORM 990-EZ, LINE 16: 36,653. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: ACCRUED EXPENSES . BEG. OF YEAR AMOUNT: 135,541. END OF YEAR AMOUNT: 103,837. |
| FORM 990-EZ, PART V, LINE 45A AND 45B | LINE 45A IS ANSWERED "YES" TO ERR, IF AT ALL, ON THE SIDE OF DISCLOSURE. ALTHOUGH AT LEAST A MAJORITY OF THE ORGANIZATION'S DIRECTORS ARE ALSO DIRECTORS OF ANOTHER ORGANIZATION, HERITAGE DEFENSE FOUNDATION (EIN: 27-1286859), NEITHER ORGANIZATION IS PARENT OR SUBSIDIARY TO THE OTHER. HOWEVER, WE HAVE FILED FORM 990-EZ INSTEAD OF FORM 990 BECAUSE OUR ANSWER TO LINE 45B IS "NO." THE ORGANIZATION DID NOT RECEIVE ANY PAYMENT FROM OR ENGAGE IN ANY TRANSACTION WITH A CONTROLLED ENTITY WITHIN THE MEANING OF SECTION 512(B)(13). MOREOVER, EVEN IF THE ORGANIZATION HAD ANSWERED "YES" TO 45B, THE INSTRUCTIONS EXPLAIN THAT THE ORGANIZATION WOULD ONLY BE REQUIRED TO FILE THE FORM 990 INSTEAD OF THE FORM 990-EZ IF THE ORGANIZATION (1) RECEIVED OR ACCRUED FROM THE CONTROLLED ENTITY ANY INTEREST, ANNUITIES, ROYALTIES, OR RENT, REGARDLESS OF AMOUNT, DURING THE TAX YEAR OR (2) ENGAGED IN ANOTHER TYPE OF TRANSACTION WITH THE CONTROLLED ENTITY WITH AMOUNTS INVOLVED DURING THE TAX YEAR EXCEEDING $50,000, NEITHER OF WHICH APPLY TO THE ORGANIZATION. |
| FORM 990-EZ, PART V | DURING ITS ORGANIZATIONAL AND START-UP PHASES, THE ORGANIZATION DID NOT HAVE SUFFICIENT FUNDS TO SUPPORT ITSELF. CONSEQUENTLY, FROM APRIL 2008 THROUGH JUNE 2013, TO FACILITATE THE ORGANIZATION'S FORMATION AND LAUNCH, TO COVER THE COST OF PROFESSIONAL SERVICES THE ORGANIZATION OFFERED TO FAMILIES, AND TO HELP THE ORGANIZATION REACH THE POINT WHERE IT COULD BE SELF-SUSTAINING, THE LAW OFFICE OF DON HART (THE "LAW OFFICE") PROVIDED SERVICES TO THE ORGANIZATION (THE LAW OFFICE IS A SOLE PROPRIETORSHIP OF DON HART, WHO IS THE PRESIDENT OF THE ORGANIZATION AND A MEMBER OF ITS BOARD OF DIRECTORS). THE SERVICES PROVIDED BY THE LAW OFFICE WERE IN ADDITION TO THE SERVICES PROVIDED BY DON HART, FOR WHICH HE RECEIVES COMPENSATION FROM THE ORGANIZATION. THE ORGANIZATION DID NOT PAY THEN, AND STILL HAS NOT PAID, FOR THESE SERVICES BECAUSE IT HAS NOT HAD THE FINANCIAL ABILITY TO DO SO. THERE WAS AGREEMENT BETWEEN THE LAW OFFICE AND THE ORGANIZATION THAT THE ORGANIZATION WOULD REIMBURSE THE LAW OFFICE FOR THE SERVICES IT PROVIDED WHEN THE ORGANIZATION HAD THE FINANCIAL ABILITY TO DO SO. THE SERVICES AND OTHER EXPENSES INCURRED IN THE COURSE OF PROVISION OF THE SERVICES TOTAL $467,761.75, WHICH WAS INCURRED OVER THE COURSE OF MORE THAN FIVE YEARS. THE BOARD OF DIRECTORS OF THE ORGANIZATION HAS NOT YET REVIEWED OR APPROVED ANY REPAYMENT TO THE LAW OFFICE; ACCORDINGLY, NO EXPENSE OR LIABILITY HAS BEEN RECORDED ON THE BOOKS OF THE ORGANIZATION. THE ORGANIZATION ANTICIPATES THAT THE BOARD MAY CONSIDER APPROVING THE REPAYMENT OF THESE EXPENSES AT SOME INDEFINITE FUTURE TIME, SUBJECT TO THE AVAILABILITY OF FUNDS. SUCH PAYMENT(S), IF ANY, WOULD BE MADE IN ACCORDANCE WITH THE POLICIES OF THE ORGANIZATION AND IRS GUIDELINES, INCLUDING THAT ANY SUCH DECISION OF THE BOARD WILL BE MADE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, AND ANY REPAYMENT WOULD NOT EXCEED FAIR MARKET VALUE, WITH SUCH DETERMINATION TO BE BE BASED UPON A REVIEW OF COMPARABLE DATA TO DETERMINE THE FAIR MARKET VALUE OF THE SERVICES PROVIDED. |
| FORM 990-EZ, PART IV | DON HART RECEIVED COMPENSATION OF $43,200 IN 2014. OF THIS AMOUNT, $28,800 REPRESENTED WAGES ACCRUED IN A PRIOR YEAR BEFORE THE ORGANIZATION HAD THE ABILITY TO PAY HIS SALARY. THEREFORE, ONLY $14,400 OF WAGES TO DON HART WERE REPORTED ON FORM 990-EZ, PAGE 1, LINE 12.2. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014
Additional Data
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