HISTORIC HILLS & HEIGHTS DEVELOPMENT CORPORATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: HISTORIC HILLS & HEIGHTS DEVELOPMENT CORPORATION (EIN 26-4550176)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-11
IRS object ID: 202203159349303860
Schema version: 2021v4.0
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
Form 990
Schedule A
Schedule B
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-11T12:47:49-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	581484212	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HOWARD MOORE & MCDUFFIE PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 4547	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31208	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	264550176	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HISTORIC HILLS & HEIGHTS	BusinessNameLine1Txt
Business Name Line2	DEVELOPMENT CORPORATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	HIST	BusinessNameControlTxt
Phone	4787425084	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	338 POPLAR STREET	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31201	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ETHIEL GARLINGTON	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4787425084	PhoneNum
Signature	2022-11-09	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ETHIEL	PersonFirstNm
Person Last	GARLINGTON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GEORGIA G SLAGLE	PreparerPersonNm
PTIN	P00083775	PTIN
Phone	4787425317	PhoneNum
Preparation	2022-11-11	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ETHIEL GARLINGTON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	338 POPLAR STREET	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31201	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$135,000	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2009	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	TO FACILITATE THE REHABILITATION AND REDEVELOPMENT OF CERTAIN NEIGHBORHOODS IN MACON, BIBB COUNTY, GEORGIA.	ActivityOrMissionDesc
Voting Members Governing Body	2	VotingMembersGoverningBodyCnt
Voting Members Independent	2	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$135,000	PYContributionsGrantsAmt
CY Contributions Grants	$135,000	CYContributionsGrantsAmt
PY Program Service Revenue	$1,490	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$136,490	PYTotalRevenueAmt
CY Total Revenue	$135,000	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$281,867	PYOtherExpensesAmt
CY Other Expenses	$109,126	CYOtherExpensesAmt
PY Total Expenses	$281,867	PYTotalExpensesAmt
CY Total Expenses	$109,126	CYTotalExpensesAmt
PY Revenues Less Expenses	-$145,377	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$25,874	CYRevenuesLessExpensesAmt
Total Assets BOY	$812,548	TotalAssetsBOYAmt
Total Assets EOY	$796,113	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$812,548	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$796,113	NetAssetsOrFundBalancesEOYAmt
Mission	TO FACILITATE THE REHABILITATION AND REDEVELOPMENT OF CERTAIN NEIGHBORHOODS IN MACON, BIBB COUNTY, GEORGIA.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$105,733	ExpenseAmt
Desc	TO FACILITATE THE REHABILITATION AND REDEVELOPMENT OF CERTAIN NEIGHBORHOODS IN MACON, BIBB COUNTY, GEORGIA THROUGH THE ACQUISITION OF FUNDING FROM THIRD PARTIES OR THE MEMBERS, THE OVERSIGHT OF THE DEVELOPMENT AND REHABILITATION PROCESS AND THE SALE OF CERTAIN PROPERTIES AND THE REINVESTMENT OF THE PROCEEDS THEREOF IN SUCH NEIGHBORHOODS.	Desc
Total Program Service Expenses	$105,733	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	2	GoverningBodyVotingMembersCnt
Independent Voting Member	2	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	ETHIEL GARLINGTON	PersonNm
Phone	4787425084	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	935 HIGH STREET	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31201	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
LESTER MILLER
CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
WILLIAM UNDERWOOD
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
ETHIEL GARLINGTON
PRESIDENT	1.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$135,000	MembershipDuesAmt
Total Contributions	$135,000	TotalContributionsAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$135,000	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$55,000	TotalAmt
Program Services	$55,000	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,384	TotalAmt
Management And General	$3,384	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$15,194	TotalAmt
Program Services	$15,194	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9	TotalAmt
Management And General	$9	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$480	TotalAmt
Program Services	$480	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
DEMOLITION	$27,460	$27,460
LOSS ON PROJECTS	$4,344	$4,344
PROPERTY MAINTENANCE	$3,063	$3,063
OTHER COSTS	$192	$192

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$109,126	TotalAmt
Program Services	$105,733	ProgramServicesAmt
Management And General	$3,393	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$605,576	BOYAmt
EOY	$614,164	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$156,322	BOYAmt
EOY	$150,000	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$50,650	BOYAmt
EOY	$31,949	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$812,548	BOYAmt
EOY	$796,113	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	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	$812,548	BOYAmt
EOY	$796,113	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$812,548	BOYAmt
EOY	$796,113	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$812,548	BOYAmt
EOY	$796,113	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$25,874	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$42,309	PriorPeriodAdjustmentsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

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 Minus4 Years	$135,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$135,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$135,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$135,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$135,000	CurrentTaxYearAmt
Total	$675,000	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$135,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$135,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$135,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$135,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$135,000	CurrentTaxYearAmt
Total	$675,000	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$675,000	PublicSupportTotal170Amt
Total Support	$675,000	TotalSupportAmt
Gross Receipts Rltd Activities	$27,746	GrossReceiptsRltdActivitiesAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Public Support PY170	1.00000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD RECEIVES A COPY OF THE COMPLETED 990 FOR REVIEW PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11G	ENGINEERING CONSULTING 15,194 0 0
FORM 990, PART XI	LINE 8: FIVE PROPERTIES WITH A TOTAL COST BASIS OF 42,309 WERE TRANSFERRED TO ANOTHER ENTITY AFTER EITHER DEMOLITION OR REHABILITATION IN 2020. PRIOR PERIOD NET ASSETS WERE ADJUSTED TO REFLECT THE TIMING OF THE TRANSFER.

HISTORIC HILLS & HEIGHTS DEVELOPMENT CORPORATION: Form 990, tax year 2021

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Form 990 IRS990

US Address USAddress

Books In Care Of Detail BooksInCareOfDetail

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

Total Revenue TotalRevenueGrp

Fees For Services Management FeesForServicesManagementGrp

Fees For Services Accounting FeesForServicesAccountingGrp

Fees For Services Other FeesForServicesOtherGrp

Office Expenses OfficeExpensesGrp

Insurance InsuranceGrp

Other Expenses OtherExpensesGrp (4 entries)

Total Functional Expenses TotalFunctionalExpensesGrp

Cash Non Interest Bearing CashNonInterestBearingGrp

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Investments Program Related InvestmentsProgramRelatedGrp

Total Assets TotalAssetsGrp

Total Liabilities TotalLiabilitiesGrp

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Schedule A IRS990ScheduleA

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Total Calendar Year170 TotalCalendarYear170Grp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor Business Name ContributorBusinessName

Contributor US Address ContributorUSAddress

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

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