TIN:
SCHEDULE O
(Form 990)
Department of the Treasury
Internal Revenue Service
(Form 990)
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.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Inspection
Name of the organization
HERITAGE DEFENSE
Employer identification number
27-1286880
27-1286880
| Return Reference | Explanation |
|---|---|
| FORM 990, PART IV: | 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 ORGANIZATION DID NOT PAY THEN (AND UNTIL 2017 STILL HAD NOT PAID) FOR THESE SERVICES BECAUSE IT DID NOT HAVE 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. UNTIL 2017, THE BOARD OF DIRECTORS OF THE ORGANIZATION HAD NOT REVIEWED OR APPROVED ANY REPAYMENT TO THE LAW OFFICE; ACCORDINGLY, NO EXPENSE OR LIABILITY HAD BEEN RECORDED ON THE BOOKS OF THE ORGANIZATION. HOWEVER, IN 2017, THE ORGANIZATION WAS IN A FINANCIAL POSITION TO BEGIN REPAYING A PORTION OF THESE EXPENSES. FROM 2017 THROUGH 2022, INVOICES SUBMITTED BY THE LAW OFFICE WERE REVIEWED AND CONSIDERED BY THE DISINTERESTED DIRECTORS OF THE BOARD OF THE ORGANIZATION IN ACCORDANCE WITH THE POLICIES OF THE ORGANIZATION AND IRS GUIDELINES, INCLUDING THAT ANY SUCH DECISION OF THE BOARD WOULD BE MADE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, AND ANY REPAYMENT WOULD NOT EXCEED FAIR MARKET VALUE, WITH SUCH DETERMINATION TO BE BASED UPON A REVIEW OF COMPARABLE DATA TO DETERMINE THE FAIR MARKET VALUE OF THE SERVICES PROVIDED. BASED UPON THOSE REVIEWS, SUCH DIRECTORS HAVE SO FAR APPROVED OF THE PAYMENT OF INVOICES FOR SERVICES PROVIDED BY THE LAW OFFICE FROM APRIL 2008 THROUGH APRIL 2011 (TOTALING $235,990.00), RESERVING TO A LATER DATE THE CONSIDERATION OF REPAYMENTS FOR SERVICES PROVIDED FROM MAY 2011 THROUGH JUNE 2013. FURTHERMORE, SUCH DIRECTORS ALSO DIRECTED THAT SUCH INVOICES WERE TO BE PAID WHEN AND TO THE EXTENT SUFFICIENT FUNDS WERE AVAILABLE AFTER MAKING ADEQUATE PROVISIONS FOR OTHER KNOWN OBLIGATIONS OF THE ORGANIZATION. OF THE $235,990.00 OWED UNDER THE APPROVED INVOICES, THE ORGANIZATION PAID $10,624.90 IN 2017, $39,000 IN 2018, $40,800 IN 2019, $40,800 IN 2020, $46,948 IN 2021, AND $57,817.10 LEAVING AN ACCOUNTS PAYABLE LIABILITY OF $0 AS OF 12/31/2022. THE ORGANIZATION ANTICIPATES THAT THE BOARD MAY CONSIDER APPROVING THE REPAYMENT OF THE REMAINING 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 WOULD BE MADE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, AND ANY REPAYMENT WOULD NOT EXCEED FAIR MARKET VALUE, WITH SUCH DETERMINATION TO BE BASED UPON A REVIEW OF COMPARABLE DATA TO DETERMINE THE FAIR MARKET VALUE OF THE SERVICES PROVIDED. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | UPON COMPLETION OF THE ORGANIZATION'S FORM 990, THE RETURN IS PRESENTED TO THE GOVERNING BODY. THE GOVERNING BODY REVIEWS THE TAX RETURN AND IS FREE TO ASK ANY QUESTIONS OR ENGAGE IN DISCUSSION REGARDING ANY TOPIC COVERED IN THE RETURN. ONCE THE GOVERNING BODY HAS REVIEWED AND APPROVED THE FORM 990, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONSISTENT WITH ITS WRITTEN CONFLICT OF INTEREST POLICY, THE ORGANIZATION CONDUCTS PERIODIC REVIEWS TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS. AMONG OTHER THINGS, THE PERIODIC REVIEWS INCLUDE THE FOLLOWING SUBJECTS: (A) WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING; AND (B) WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT, OR IN AN EXCESS BENEFIT TRANSACTION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE DISINTERESTED MEMBERS OF THE BOARD DETERMINE SUCH COMPENSATION BASED ON CONTEMPORANEOUS COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS. IN KEEPING WITH ITS WRITTEN COMPENSATION POLICY, WHEN DETERMINING THE COMPENSATION ARRANGEMENT OF (1) ANY OFFICER OR (2) ANY EMPLOYEE OR INDEPENDENT CONTRACTOR WHO/WHICH WILL RECEIVE MORE THAN $50,000.00 IN ANNUAL COMPENSATION, THE PRESIDENT OF THE ORGANIZATION MUST: (A) APPROVE COMPENSATION ARRANGEMENTS IN ADVANCE OF PAYING SUCH COMPENSATION; (B) DOCUMENT IN WRITING THE DATE AND TERMS OF APPROVED COMPENSATION ARRANGEMENTS; (C) BASE COMPENSATION ARRANGEMENTS ON INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAXABLE OR TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS, OR ACTUAL WRITTEN OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS; (D) RECORD IN WRITING THE INFORMATION ON WHICH THE PRESIDENT RELIES TO MAKE HIS COMPENSATION DECISIONS AND THE SOURCE OF THAT INFORMATION; AND (E) RECORD IN WRITING THE DECISION OF THE PERSON MAKES SUCH COMPENSATION DECISIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S FINANCIAL INFORMATION AND GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| PART VI, SECTION C, LINE 17: | HERITAGE DEFENSE SOLICITS CONTRIBUTIONS FROM MEMBERS IN ALL FIFTY STATES AND REPORTS IN ACCORDANCE WITH THE RESPECTIVE LAWS AND REGULATIONS OF EACH STATE. FURTHER INFORMATION IS AVAILABLE UPON REQUEST. |
| SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION: | HERITAGE DEFENSE 2082 US 183, STE 170-224 LEANDER, TX 78641 EMPLOYER IDENTIFICATION NUMBER: 27-1286880 HERITAGE DEFENSE IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F). |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021
Additional Data
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