2011-08-02T15:48:15-05:00 2010-12-31 WILLIAMS BENATOR & LIBBY LLP 1040 CROWN POINTE PKWY 400 ATLANTA GA 30338 990 2010-01-01 743094690 HEARTS EVERYWHERE REACHING OUT FOR CHILDREN INC HEAR 7704171665 4497 SOUTH OLD PEACHTREE ROAD NORCROSS GA 300711604 DONNA DRAKES 7704171665 2011-08-02 1 PETRA ORQUIOLA 7705120500 2010 2016-02-24 21:20:13Z HERO FOR CHILDREN DONNA DRAKES 4497 SOUTH OLD PEACHTREE ROAD NORCROSS GA 300711604 415582 0 X WWW.HEROFORCHILDREN.ORG X 2003 GA IMPROVE THE QUALITY OF LIFE & EMOTIONAL HEALTH OF CHILDREN INFECTED WITH AND AFFECTED BY HIV/AIDS THROUGH ENRICHING PROGRAMS, UNFORGETTABLE EXPERIENCES, AND CONNECTIONS WITH THE COMMUNITY. 7 7 12 0 0 0 407158 389811 0 0 3312 410 0 -1207 410470 389014 0 0 0 0 185755 268348 0 0 125878 443491 278640 629246 546988 -218776 -157974 498600 326017 29886 15277 468714 310740 REFER TO DESCRIPTION ON FORM 990, PART I, LINE 1 0 0 179204 ENRICHING PROGRAMS - MENTORING PROGRAMS FOR CHILDREN EFFECTED WITH HIV/AIDS ON A MONTHLY BASIS 117103 UNFORGETTABLE EXPERIENCES - LARGE SCALE EVENTS SUCH AS A FIELD DAY AND HOLIDAY CARNIVAL FOR ENRICHMENT 296307 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 12 1 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 GA X HERO FOR CHILDREN INC 7704171665 4497 SOUTH OLD PEACHTREE ROAD NORCROSS GA 300711604 RALPH J OLSON X X 0 0 0 JAMES R SUMMER III X X 0 0 0 MICHELLE O'DONNELL X X 0 0 0 GARRETT GRAVESEN X X 0 0 0 RYAN GEMBALA X X 0 0 0 DR SHERYL HENDERSON X 0 0 0 DONNA M DRAKES 35.00 X 75000 0 0 MARK RICHT X 0 0 0 VINCE DOOLEY X 0 0 0 DR PAMELA BACHANAS X 0 0 0 WESLEY MOSS X 0 0 0 75000 0 0 0 0 0 0 0 389811 389811 410 410 25361 26568 -1207 -1207 389014 0 0 -797 232023 123897 38752 69374 19931 7285 11491 1155 16394 8420 2607 5367 48763 48763 9058 7770 582 706 6442 3038 2495 909 7100 5300 750 1050 26113 24156 436 1521 4587 2694 712 1181 3682 3682 30420 27000 3420 ACTIVITY SUPPLIES 26894 20073 0 6821 OTHER EXPENSES 26508 11850 8816 5842 FOOD FOR PROGRAMS 25908 9159 293 16456 SHIRTS 17507 5611 0 11896 EQUIPMENT RENTAL 16313 12713 0 3600 29345 27341 2004 546988 296307 124803 125878 238571 71716 220753 209430 1353 14109 25685 23351 13677 8846 7378 4831 4860 2580 498600 326017 29886 15277 29886 15277 X 468714 310740 468714 310740 498600 326017 -157974 X X 0 1 1 X 0 X 546194 1080857 561874 407158 424010 3020093 546194 1080857 561874 407158 424010 3020093 3020093 6200 12978 7295 3312 410 30195 3050288 0.99010 0.98920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13677 8846 4831 4831 389014 546988 -157974 0 -157974 497336 81754 25361 107115 390221 -1207 -1207 389014 655310 81754 26568 108322 546988 0 546988 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FOLLOWS THE FASB GUIDANCE ON "ACCOUNTING FOR UNCERTAINTY IN INCOME TAX", INCLUDED IN SECTION 740 OF THE CODIFICATION. IT PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A COMPANY'S INCOME TAX RETURNS, INCLUDING TAXES ON UNRELATED BUSINESS INCOME EARNED BY NON-FOR-PROFIT ORGANIZATIONS, AND ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS NOT IDENTIFIED ANY TAX POSITIONS TAKEN IN PRIOR PERIODS AS UNCERTAIN. PART XII, LINE 2D - OTHER ADJUSTMENTS: GROSS INCOME FROM SPECIAL EVENTS AND FUNDRAISING 25,361. PART XII, LINE 4B - OTHER ADJUSTMENTS: NET LOSS FROM SPECIAL EVENTS AND FUNDRAISING -1,207. PART XIII, LINE 2D - OTHER ADJUSTMENTS: TOTAL EXPENSES FROM SPECIAL EVENTS AND FUNDRAISING 26,568. WINE TASTING 25361 25361 400 12600 13568 1 25361 25361 400 12600 13568 26568 -1207 X 4 460 FAIR MARKET VALUE X EVENT TICKETS 8 14550 FAIR MARKET VALUE X GIFT CARDS/CERTIFICATES 4 1200 FAIR MARKET VALUE X FOOD, DRINKS, STAFF 4 15700 FAIR MARKET VALUE X USE OF EQUIPMENT 1 3250 FAIR MARKET VALUE X OTHER MISCELLANOUES NON-CASH CONTRIBUTIONS 7 2188 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 APPROPRIATE MEMBERS OF THE BOARD REVIEW THE TAX RETURN BEFORE FILING WITH THE IRS. NOT ALL MEMBERS OF THE BOARD REVIEW THE TAX RETURN. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST. FORM 990, PART XII, LINE 1 HEARTS EVERYWHERE REACHING OUT FOR CHILDREN (HERO) HAS CHECKED THE BOX INDICATING THE ACCRUAL METHOD. ON PRIOR YEAR'S RETURNS, THE CASH METHOD HAS BEEN SELECTED. THE SELECTION OF THE CASH METHOD WAS DONE IN ERROR. HERO PREPARES ITS FINANCIAL STATEMENTS AND TAX RETURNS USING THE ACCRUAL METHOD REGARDLESS OF WHICH BOX WAS CHECKED ON THE TAX RETURN. HERO HAS NOT CHANGED ITS OVERALL METHOD OF ACCOUNTING OR ITS TREATMENT OF ANY MATERIAL ITEMS. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S PROCESS FOR REVIEWING THE FINANCIAL STATEMENTS HAS NOT CHANGED FROM PRIOR YEARS.