HIGHER ACADEMIA CORPORATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HIGHER ACADEMIA CORPORATION (EIN 46-4137977)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-25
- IRS object ID
- 202422999349200012
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-25T08:45:49-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 870947194 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Marion M Connor CPA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6190 S NC-9 Hwy | AddressLine1Txt |
| City | Tryon | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28782 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464137977 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIGHER ACADEMIA CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HIGH | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5784 PEA RIDGE RD | AddressLine1Txt |
| City | RUTHERFORDTON | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28139 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SONYA TWITTY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8288177762 | PhoneNum |
| Signature | 2024-09-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Marion Connor | PreparerPersonNm |
| PTIN | P00933438 | PTIN |
| Phone | 8288630556 | PhoneNum |
| Preparation | 2024-10-25 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.HIGHERACADEMIA.COM | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $93,249 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $93,249 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $93,249 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $25,218 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $680 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $10,077 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $366 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $7,746 | OtherExpensesTotalAmt |
| Total Expenses | $44,087 | TotalExpensesAmt |
| Excess Or Deficit For Year | $49,162 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $14,067 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $83 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $63,312 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,907 | BOYAmt |
| EOY | $61,999 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,160 | BOYAmt |
| EOY | $1,313 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,067 | BOYAmt |
| EOY | $63,312 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,067 | BOYAmt |
| EOY | $63,312 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | EDUCATION | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | PARTNERED WITH POLK COUNTY SCHOOL SYSTEM TO ESTABLISH AN INDIVIDUALIZED LEARNING SUPPORT CENTER FOR SOCIO-ECONOMICALLY DISADVANTAGED MIDDLE & HIGH SCHOOL STUDENTS. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $77,330 | GrantsAndAllocationsAmt |
| Program Service Expenses | $42,453 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $42,453 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| SONYA TWITTY | ||||
| PRESIDENT | 65.00 | $0 | $0 | $0 |
| TONYA BOYKINS | ||||
| TREASURER | 1.00 | $0 | $0 | $0 |
| ANGIE MACCAMMON | ||||
| SECRETARY | 1.00 | $0 | $0 | $0 |
| JOSEPH CROWDER | ||||
| TREASURER | 1.00 | $0 | $0 | $0 |
| JAMIE WEATHERS | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| AMY EMERY | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| CATINA GRAY | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SONYA TWITTY | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5784 PEA RIDGE RD | AddressLine1Txt |
| City | RUTHERFORDTON | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28139 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8288177762 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $21,854 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,247 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,425 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,249 | CurrentTaxYearAmt |
| Total | $179,775 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $21,854 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,247 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,425 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,249 | CurrentTaxYearAmt |
| Total | $179,775 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $179,775 | PublicSupportTotal170Amt |
| Total Support | $179,775 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other expenses Part I line 16 | DESCRIPTION AMOUNTDEPRECIATION FROM 4562 313SUPPLIES 794MARKETING 794PROGRAM RELATED EXPENSES 2,228MEETINGS 134OFFICE 1,765MISC 962INSURANCE 756 |
| Other changes in net assets or fund balances Part I line 20 | DESCRIPTION AMOUNTSALES TAX RECEIVABLE 83 |
| Description of other assets Part II line 24 | CATEGORY BEGINNING OF YEAR END OF YEAROFFICE EQPT 380 514NOTE RECEIVABLE 277 0INVENTORY ASSETS 503 503SALES TAX RECEIVABLE 0 296 |
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