Heights Neighborhood Association Inc
Heights Neighborhood Association shows fluctuating revenue and expenses, with a recent filing indicating zero financial activity.
EIN: 201568026 · Little Rock, AR · NTEE: L50 · Updated: 2026-03-28
Is Heights Neighborhood Association Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Heights Neighborhood Association Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Heights Neighborhood Association Inc
Heights Neighborhood Association Inc (EIN: 201568026) is a nonprofit organization based in Little Rock, AR, classified under NTEE code L50. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Heights Neighborhood Association Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Heights Neighborhood Association Inc is a micro nonprofit that has been operating for 21 years, with 9 years of IRS 990 filings on record (2011–2020). Revenue has grown at a compound annual rate of -2.3%.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
| Total Revenue | $29K |
| Total Expenses | $32K |
| Surplus / Deficit | $-2,818 |
| Total Assets | $121K |
| Net Assets | $121K |
| Operating Margin | -9.8% |
| Months of Reserves | 45.6 months |
Financial Health Grade: B
In 2020, Heights Neighborhood Association Inc reported a deficit of $3K with expenses exceeding revenue, holds 45.6 months of operating reserves (strong position).
Financial Trends
Over 9 years of filings (2011–2020), Heights Neighborhood Association Inc's revenue has declined at a compound annual growth rate (CAGR) of -2.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2020 | -8.8% | -51.5% | -2.3% |
| 2019 | -76.9% | +116.0% | -21.4% |
| 2018 | +329.5% | -10.2% | +290.7% |
| 2016 | -1.9% | -5.1% | -4.3% |
| 2015 | +0.9% | +75.5% | -6.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 3000 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Heights Neighborhood Association Inc with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Heights Neighborhood Association Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $3K, with expenses exceeding revenue.
Executive Compensation Analysis
Officer compensation has consistently been reported as 0% across all available filings, indicating that the organization likely relies on volunteer leadership and does not incur executive salary expenses, which is positive for resource allocation.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Heights Neighborhood Association Inc's IRS 990 filings:
- Latest filing shows $0 revenue and $0 assets, raising concerns about current operational status.
- Significant fluctuations in revenue and expenses year-to-year, making financial planning appear inconsistent.
- Expenses exceeded revenue in multiple years (e.g., 2020, 2019, 2016), indicating reliance on reserves or prior surpluses.
Strengths
The following positive indicators were identified for Heights Neighborhood Association Inc:
- No reported officer compensation, suggesting a volunteer-driven model and efficient use of funds.
- No reported liabilities across all filing periods, indicating strong financial solvency.
- Demonstrated ability to generate substantial revenue in certain years, such as $136,821 in 2018.
Frequently Asked Questions about Heights Neighborhood Association Inc
Is Heights Neighborhood Association Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Heights Neighborhood Association Inc (EIN: 201568026) some concerns. Mission Score: 65/100. 3 red flags identified, 3 strengths noted.
How does Heights Neighborhood Association Inc spend its money?
Heights Neighborhood Association Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Heights Neighborhood Association Inc tax-deductible?
Heights Neighborhood Association Inc is registered as a tax-exempt nonprofit (EIN: 201568026). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What caused the significant revenue spike in 2018 to $136,821?
The provided data does not specify the source of the increased revenue in 2018. This could be due to a large grant, a successful fundraising event, or a one-time donation.
Why does the latest filing show $0 revenue and $0 assets?
This is a critical question. It could indicate that the organization ceased operations, merged, or there was an error or lapse in filing. Without further information, it's impossible to determine the exact reason.
How does the organization manage its expenses when revenue is lower, such as in 2019 when expenses were $65,322 against $31,657 revenue?
The organization likely drew from its accumulated assets to cover deficits in years where expenses exceeded revenue. For instance, assets decreased from $157,046 in 2018 to $123,381 in 2019.
What are the specific program activities funded by the organization?
The NTEE code L50 indicates 'Neighborhood & Community Development,' but the provided financial data does not detail specific program activities or their associated costs.
Filing History
IRS 990 filing history for Heights Neighborhood Association Inc showing financial trends over 9 years of public records:
Over 9 years of IRS 990 filings (2011–2020), Heights Neighborhood Association Inc's revenue has declined by 18.9%, moving from $36K to $29K. Total assets increased by 357.1% over the same period, from $26K to $121K. Total functional expenses fell by 11.7%, from $36K to $32K. In its most recent filing year (2020), Heights Neighborhood Association Inc reported a deficit of $3K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2020 | $29K | $32K | $121K | $0 | — | View 990 |
| 2019 | $32K | $65K | $123K | $0 | — | View 990 |
| 2018 | $137K | $30K | $157K | $0 | — | View 990 |
| 2016 | $32K | $34K | $40K | $0 | — | View 990 |
| 2015 | $32K | $36K | $42K | $0 | — | View 990 |
| 2014 | $32K | $20K | $45K | $0 | — | View 990 |
| 2013 | $33K | $27K | $33K | $0 | — | View 990 |
| 2012 | $34K | $34K | $27K | $0 | — | View 990 |
| 2011 | $36K | $36K | $26K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2020: Revenue of $29K, expenses of $32K, and assets of $121K (revenue -8.8% year-over-year).
- 2019: Revenue of $32K, expenses of $65K, and assets of $123K (revenue -76.9% year-over-year).
- 2018: Revenue of $137K, expenses of $30K, and assets of $157K (revenue +329.5% year-over-year).
- 2016: Revenue of $32K, expenses of $34K, and assets of $40K (revenue -1.9% year-over-year).
- 2015: Revenue of $32K, expenses of $36K, and assets of $42K (revenue +0.9% year-over-year).
- 2014: Revenue of $32K, expenses of $20K, and assets of $45K (revenue -1.3% year-over-year).
- 2013: Revenue of $33K, expenses of $27K, and assets of $33K (revenue -4.9% year-over-year).
- 2012: Revenue of $34K, expenses of $34K, and assets of $27K (revenue -3.7% year-over-year).
- 2011: Revenue of $36K, expenses of $36K, and assets of $26K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Heights Neighborhood Association Inc:
Data Sources and Methodology
This transparency report for Heights Neighborhood Association Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.