HIGHER EDUCATION USER GROUP INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- HIGHER EDUCATION USER GROUP INC (EIN 52-2300278)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-09
- IRS object ID
- 202341299349303984
- Schema version
- 2021v4.2
- 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 | 2023-05-09T17:11:35-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521392008 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELMAN ROSENBERG & FREEDMAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4550 MONTGOMERY AVE SUITE 800N | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208142930 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522300278 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIGHER EDUCATION USER GROUP INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HIGH | BusinessNameControlTxt |
| Phone | 3178041093 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4904 S POWER RD BOX 473 103 | AddressLine1Txt |
| City | MESA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85212 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LISA SKINNER | PersonNm |
| Person Title | VP OF FINANCE/TREASURER | PersonTitleTxt |
| Phone | 3178041093 | PhoneNum |
| Signature | 2023-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LISA | PersonFirstNm |
| Person Last | SKINNER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD J LOCASTRO CPA | PreparerPersonNm |
| PTIN | P00288314 | PTIN |
| Phone | 3019519090 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | MICHAEL RUSSELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4904 S POWER RD BOX 473 103 | AddressLine1Txt |
| City | MESA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85212 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,072,590 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HEUG.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III, LINE 1. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $77,750 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,994,438 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,031,443 | CYProgramServiceRevenueAmt |
| PY Investment Income | $22,587 | PYInvestmentIncomeAmt |
| CY Investment Income | $21,446 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $11,317 | CYOtherRevenueAmt |
| PY Total Revenue | $2,017,025 | PYTotalRevenueAmt |
| CY Total Revenue | $3,064,206 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,524,293 | PYOtherExpensesAmt |
| CY Other Expenses | $3,368,830 | CYOtherExpensesAmt |
| PY Total Expenses | $1,524,293 | PYTotalExpensesAmt |
| CY Total Expenses | $3,368,830 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $492,732 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$304,624 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,464,973 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,394,691 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $371,350 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $761,946 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,093,623 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,632,745 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE HIGHER EDUCATION USER GROUP (HEUG) IS DEDICATED TO EMPOWERING HIGHER EDUCATION INSTITUTIONS TO OPTIMIZE THEIR USE OF ADMINISTRATIVE TECHNOLOGIES AND IMPROVE THE STUDENT AND USER EXPERIENCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,878,817 | ExpenseAmt |
| Revenue | $3,031,443 | RevenueAmt |
| Desc | PAID MEMBERSHIPS TO HEUG PROVIDE INSTITUTIONS AND MEMBERS ACCESS TO A GLOBAL NETWORK OF INDIVIDUALS TO SHARE EXPERIENCES AND KNOWLEDGE OF THE USE OF VARIOUS ENTERPRISE INFORMATION SOFTWARE AND SYSTEMS OF SERVICES FOR HIGHER EDUCATION. PAID PARTNER MEMBERSHIP FOR HEUG PROVIDE OUR PARTNERS THE ABILITY TO CONNECT WITH HIGHER EDUCATION INSTITUTIONS TO PROVIDE NEW RESOURCES AND TO GAIN FEEDBACK FROM INSTITUTIONS ON UPDATED REGULATIONS AND POLICIES WHICH MAY IMPACT THE USE OF THEIR ENTERPRISE INFORMATION SOFTWARE.HEUG CONDUCTS SEVERAL ANNUAL GLOBAL CONFERENCES FOR HIGHER EDUCATION INSTITUTIONS WHICH SHOWCASES THEIR USE OF UTILIZING PROVIDING EFFICIENCIES IN THE USE OF ENTERPRISE INFORMATION SOFTWARE, SYSTEMS, OR SERVICES (FOR THE MANAGEMENT OF ITS STUDENTS, EMPLOYEES, AND/OR RESOURCES). | Desc |
| Total Program Service Expenses | $2,878,817 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | AS | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RSM ATT KIESHA MIDDLETON | PersonNm |
| Phone | 2024953780 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1250 H STREET NW SUITE 700 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MICHAEL RUSSELL | ||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JASON WENRICK | ||||||
| PAST PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KELLY WILKER | ||||||
| VP OF EDUCATION & ENGAGEMENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOSHUA VINCENT | ||||||
| VP OF DEVELOPMENT & PRES. ELECT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BARRY HUDSON | ||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LISA SKINNER | ||||||
| VP OF FINANCE & TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BUDDY COMBS | ||||||
| VP OF PRODUCT (UNTIL 3/16/22) | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TERENCE HOUSER | ||||||
| VP OF TECHNOLOGY (UNTIL 3/16/22) | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DERRY FONG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JASPER FABER | ||||||
| DIRECTOR (FROM 3/16/22) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RENEE RILEY | ||||||
| DIRECTOR (FROM 3/16/22) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHERI MCENTEE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GARY PRATT | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANGELINA GOMEZ | ||||||
| DIRECTOR (FROM 3/16/22) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JESSICA HOLLER | ||||||
| DIRECTOR (FROM 3/16/22) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NANCI REGEHR | ||||||
| DIRECTOR (UNTIL 3/16/22) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELE THIBODEAU | ||||||
| DIRECTOR (UNTIL 4/29/22) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JUAN CARLOS RUIZ CRUZ | ||||||
| DIRECTOR (UNTIL 3/16/22) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOY HATCH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL SINK | ||||||
| DIRECTOR (UNTIL 1/4/22) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BRITTANY MOON | ||||||
| EXECUTIVE DIRECTOR (SEE SCH. O) | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIGHER LOGIC LLC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 645579 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152645253 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ADMIN./CONF. PLAN. & TECH. SERVICES | ServicesDesc |
| Compensation | $1,304,316 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| CONFERENCE REVENUE | 611710 | $2,115,793 | $2,115,793 | |
| MEMBERSHIP DUES | 611710 | $699,900 | $699,900 | |
| WEBINARS | 611710 | $138,000 | $138,000 | |
| ONLINE SPONSORSHIPS | 541800 | $77,750 | $77,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,031,443 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,178 | TotalRevenueColumnAmt |
| Exclusion | $20,178 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,652 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,384 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,268 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,268 | TotalRevenueColumnAmt |
| Exclusion | $1,268 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $11,317 | TotalRevenueColumnAmt |
| Exclusion | $11,317 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,317 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,064,206 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,953,693 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $77,750 | UnrelatedBusinessRevenueAmt |
| Exclusion | $32,763 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $795,088 | TotalAmt |
| Program Services | $624,514 | ProgramServicesAmt |
| Management And General | $170,574 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,465 | TotalAmt |
| Program Services | $2,402 | ProgramServicesAmt |
| Management And General | $6,063 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,287 | TotalAmt |
| Management And General | $106,287 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,652 | TotalAmt |
| Management And General | $9,652 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,999 | TotalAmt |
| Program Services | $5,768 | ProgramServicesAmt |
| Management And General | $1,231 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,838 | TotalAmt |
| Program Services | $4,762 | ProgramServicesAmt |
| Management And General | $76 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,913 | TotalAmt |
| Program Services | $43,182 | ProgramServicesAmt |
| Management And General | $2,731 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,215 | TotalAmt |
| Program Services | $28,281 | ProgramServicesAmt |
| Management And General | $71,934 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,154,080 | TotalAmt |
| Program Services | $2,053,854 | ProgramServicesAmt |
| Management And General | $100,226 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,368 | TotalAmt |
| Program Services | $1,799 | ProgramServicesAmt |
| Management And General | $569 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BANK FEES | $70,172 | $53,308 | $16,864 |
| SUPPLES & MATERIALS | $52,354 | $51,528 | $826 |
| MISCELLANEOUS | $12,399 | $9,419 | $2,980 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,368,830 | TotalAmt |
| Program Services | $2,878,817 | ProgramServicesAmt |
| Management And General | $490,013 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,490,150 | BOYAmt |
| EOY | $1,622,985 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $784,262 | BOYAmt |
| EOY | $782,754 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,602 | BOYAmt |
| EOY | $13,947 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,024,500 | BOYAmt |
| EOY | $894,141 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,459 | BOYAmt |
| EOY | $80,864 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,464,973 | BOYAmt |
| EOY | $3,394,691 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,650 | BOYAmt |
| EOY | $286,576 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $301,700 | BOYAmt |
| EOY | $475,370 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $371,350 | BOYAmt |
| EOY | $761,946 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,093,623 | BOYAmt |
| EOY | $2,632,745 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,093,623 | BOYAmt |
| EOY | $2,632,745 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,464,973 | BOYAmt |
| EOY | $3,394,691 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$304,624 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$152,547 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$3,707 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,596,400 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,165,082 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,761,917 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,818,576 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,953,693 | CurrentTaxYearAmt |
| Total | $16,295,668 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,596,400 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,165,082 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,761,917 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,818,576 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,953,693 | CurrentTaxYearAmt |
| Total | $16,295,668 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $114,753 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $309,765 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $220,735 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $301,620 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $368,018 | CurrentTaxYearAmt |
| Total | $1,314,891 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $114,753 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $309,765 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $220,735 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $301,620 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $368,018 | CurrentTaxYearAmt |
| Total | $1,314,891 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $14,980,777 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,512 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,516 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,154 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,135 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,178 | CurrentTaxYearAmt |
| Total | $109,495 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,512 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,516 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,154 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,135 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,178 | CurrentTaxYearAmt |
| Total | $109,495 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $11,317 | CurrentTaxYearAmt |
| Total | $11,317 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,600,912 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,190,598 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,803,071 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,836,711 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,985,188 | CurrentTaxYearAmt |
| Total | $16,416,480 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91250 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91750 | PublicSupportPY509Pct |
| Investment Income CY | 0.00670 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00520 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,902,007 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$152,547 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$152,547 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,054,554 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $9,652 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $9,652 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,064,206 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,359,178 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,359,178 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $9,652 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $9,652 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,368,830 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FOR THE YEAR ENDED JUNE 30, 2022, HEUG HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740- 10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | HEUG HAS ENTERED INTO AGREEMENTS WITH HIGHER LOGIC, LLC, AN ONLINE COMMUNITY SOFTWARE COMPANY, TO PROVIDE VARIOUS SERVICES, INCLUDING EXECUTIVE DIRECTOR SERVICES, TECHNICAL SUPPORT, FINANCIAL SERVICES AND VARIOUS EVENT MANAGEMENT AND SUPPORT SERVICES. BRITTANY MOON, HEUG EXECUTIVE DIRECTOR, IS AN EMPLOYEE OF HIGHER LOGIC, LLC. THE $1,304,316 REPORTED IN PART VII, SECTION B INCLUDES COMPENSATION FOR EXECUTIVE DIRECTOR SERVICES, ALONG WITH FEES FOR THE OTHER HIGHER LOGIC SERVICES. IN PART IX, THE HIGHER LOGIC FEES ARE INCLUDED IN BOTH LINES 11A AND 19. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION UPDATED ITS BYLAWS IN JUNE 2022. SIGNIFICANT CHANGES INCLUDE ADDING THE SECRETARY BACK TO THE EXECUTIVE TEAM, UPDATING THE PRESIDENT TERM BACK TO TWO YEARS, AND UPDATING THE VP OF DEVELOPMENT TO OWN MEMBERSHIP OVERALL. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS TWO CLASSES OF MEMBERSHIP BASED UPON THE TYPE OF INSTITUTION OR ENTITY. |
| FORM 990, PART VI, SECTION A, LINE 7A | AN APPROVED SLATE OF CANDIDATES IS PRESENTED TO THE HEUG MEMBERSHIP FOR ELECTION BY MEMBER REPRESENTATIVES OF PAID INSTITUTIONAL MEMBERS OF HEUG. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE TREASURER WHO THEN WILL SHARE IT WITH THE EXECUTIVE TEAM PRIOR TO FILING WITH THE IRS. A COPY OF THE FORM 990 WILL BE PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND THE AUDIT COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE SIGNS A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; HAS READ AND UNDERSTANDS THE POLICY; HAS AGREED TO COMPLY WITH THE POLICY; UNDERSTANDS THAT THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE, WITHIN 30 DAYS, THE EXISTENCE OF THE FINANCIAL INTEREST VALUED AT $25 OR ABOVE BY FILING THE VENDOR DISCLOSURE REPORT VIA EMAIL TO THE BOARD, AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND COMMITTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, INCLUDING ANY DISCUSSION WITH THE INTERESTED PERSON, S/HE LEAVES THE BOARD OR COMMITTEE MEETING WHILE THE REMAINING MEMBERS DETERMINE IF A CONFLICT OF INTEREST EXISTS. THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY THE REMAINING BOARD OR COMMITTEE MEMBERS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS ANNUAL REPORT (INCLUDING FINANCIAL STATEMENTS) AND GOVERNING DOCUMENTS AVAILABLE ON ITS WEBSITE. |
| FORM 990, PART XI, LINE 9: | FOREIGN CURRENCY TRANSLATION -3,707. |
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