2026-06-22T14:31:36-05:00 2025-12-31 362886485 DUGAN & LOPATKA CPA'S PC 4320 WINFIELD ROAD SUITE 450 WARRENVILLE IL 605554036 990 2025-01-01 300552847 HESHIMA ASSOCIATION HESH 6305805750 PO BOX 306 WHEATON IL 60187 JOHN R PRICHARD TREASURER 6305805750 2026-06-17 1 RON MARKLUND P01985511 6306654440 2026-06-09 2025 2025-03-06 01:10:19Z JOHN R PRICHARD PO BOX 306 WHEATON IL 60187 543734 0 X WWW.HESHIMACHILDRENSCENTER.ORG X 2009 MN THROUGH THE LOVE OF JESUS CHRIST, HESHIMA WILL PROVIDE A HOLISTIC ENVIRONMENT THAT INCLUDES PHYSICAL, MENTAL AND SPIRITUAL SUPPORT FOR SPECIAL NEEDS CHILDREN IN KENYA. 7 5 5 7 0 0 853485 521807 0 0 10108 21927 0 0 863593 543734 509508 488162 0 0 127534 198024 0 0 52131 58428 67388 695470 753574 168123 -209840 1183178 969070 5533 1265 1177645 967805 THROUGH THE LOVE OF JESUS CHRIST, HESHIMA WILL PROVIDE A HOLISTIC ENVIRONMENT THAT INCLUDES PHYSICAL, MENTAL AND SPIRITUAL SUPPORT FOR SPECIAL NEEDS CHILDREN IN KENYA. 0 0 589270 488162 0 HESHIMA PROGRAMS INCLUDE: SPECIAL EDUCATION, PHYSICAL THERAPY, OCCUPATIONAL THERAPY AND SPEECH THERAPY. WE CURRENTLY HAVE 60 CHILDREN IN OUR PROGRAMS. WE ALSO PROVIDE THE MOTHERS OF THE DISABLED CHILDREN WITH A JOB ON THE HESHIMA CAMPUS: COOKS, CLEANERS, TEACHER ASSISTANTS AND ARTISANS THAT MAKE JEWELRY FOR SALE. WE PROVIDE 2 HOT MEALS PER DAY TO THE MOM AND CHILD AS WELL AS COVER THE COSTS FOR THEIR MEDICAL CARE; THIS MIGHT INCLUDE HIV MEDS, SEIZURE MEDS, MALARIA MEDS, DE-WORMING MEDS AS WELL AS ORTHOPEDIC SURGERIES WHEN NEEDED. WE WORK WITH FAMILIES THAT ARE VERY POOR AND LIVE IN THE SLUM AREA AROUND HESHIMA. 589270 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X CEDARSTONE PARTNERS 6305805750 PO BOX 306 WHEATON IL 60187 ERIC HAGMAN PRESIDENT 40.00 X X 24000 0 0 TRACEY HAGMAN VICE PRESIDENT/SECRETARY 40.00 X X 72000 0 9923 JOHN R PRICHARD TREASURER 1.00 X X 0 0 0 CINDY HOFFMAN DIRECTOR 1.00 X 0 0 0 RON HOEKSTRA DIRECTOR 1.00 X 0 0 0 SAMUEL HAGMAN DIRECTOR 1.00 X 0 0 0 CHRIS WRIGHT DIRECTOR 1.00 X 0 0 0 96000 0 9923 0 0 0 0 0 521807 521807 21927 21927 543734 0 0 21927 X 488162 488162 105923 24000 39923 42000 78951 69891 3060 6000 13150 7183 1836 4131 26422 26422 1117 1117 17631 34 17597 1265 1265 20953 20953 753574 589270 112173 52131 673408 222260 509770 730788 0 16022 1183178 969070 5533 1265 5533 1265 X 1097529 877024 80116 90781 1177645 967805 1183178 969070 -209840 0 X X 0 1 X 1 0 X 1510060 1017325 907000 853485 521807 4809677 1510060 1017325 907000 853485 521807 4809677 1439023 3370654 2796 7 0 10108 21927 34838 4844515 0.69580 0.70250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 543734 0 543734 0 543734 753574 0 753574 0 753574 PART X, LINE 2: THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES, EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME GENERATED FROM UNRELATED TRADE OR BUSINESS ACTIVITIES. THE ORGANIZATION DID NOT HAVE UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2025. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN ESTABLISHED. THE ORGANIZATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION AND VARIOUS STATES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2022. THE ORGANIZATION DOES NOT EXPECT A MATERIAL NET CHANGE IN UNRECOGNIZED TAX BENEFITS IN THE NEXT TWELVE MONTHS. 1 SUB-SAHARAN AFRICA 1 7 GRANTS 488162 1 7 0 0 1 7 488162 0 488162 SUB-SAHARAN AFRICA SPECIAL PROGRAMS FOR SPECIAL NEEDS CHILDREN IN KENYA 380700 WIRE 0 SUB-SAHARAN AFRICA HOUSING CONSTRUCTION - BENEFITS CAMPUS FOR SPECIAL NEEDS CHILDREN IN KENYA. 107462 WIRE 0 1 1 0 0 0 0 0 0 PART I, LINE 2: AUDITED ACCOUNTS IN KENYA PART I, LINE 3: ACCRUAL BASIS FORM 990, PART VI, SECTION A, LINE 2 ERIC HAGMAN AND TRACEY HAGMAN ARE HUSBAND AND WIFE. SAMUEL HAGMAN IS THE SON OF ERIC HAGMAN AND TRACEY HAGMAN. FORM 990, PART VI, SECTION B, LINE 11B OFFICERS AND BOARD MEMBERS REVIEW FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL DISCLOSURE STATEMENT SHALL BE CIRCULATED TO BOARD MEMBERS, OFFICERS, AND CERTAIN IDENTIFIED AGENTS AND EMPLOYEES TO ASSIST THEM IN CONSIDERING SUCH DISCLOSURES, BUT DISCLOSURE IS APPROPRIATE AND REQUIRED AT ANY TIME CONFLICTS OF INTEREST MAY OCCUR. ALL DISCLOSURES OF REAL OR PERCEIVED CONFLICTS OF INTEREST SHALL BE NOTED FOR THE RECORD IN THE MINUTES. AN INDIVIDUAL BOARD MEMBER, OFFICER, AGENT OR EMPLOYEE WHO BELIEVES THAT HE OR SHE OR AN IMMEDIATE MEMBER OF HIS OR HER IMMEDIATE FAMILY MIGHT HAVE A REAL OR PERCEIVED CONFLICT OF INTEREST, MUST ABSTAIN FROM: 1. PARTICIPATING IN DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO THE SUBJECT OF THE CONFLICT, 2. USING HIS OR HER PERSONAL INFLUENCE TO AFFECT DELIBERATIONS, 3. MAKING MOTIONS, 4. VOTING, 5. EXECUTING AGREEMENTS, OR 6. TAKING SIMILAR ACTIONS ON BEHALF OF THE ORGANIZATIONS WHERE THE CONFLICT OF INTEREST MIGHT PERTAIN BY LAW, AGREEMENT, OR OTHERWISE. AT THE DISCRETION OF THE TOP GOVERNING BODY OR A COMMITTEE THEREOF, A PERSON WITH A REAL OR PERCEIVED CONFLICT OF INTEREST MAY BE EXCUSED FROM ALL OR ANY PORTION OF DISCUSSION OR DELIBERATIONS WITH RESPECT TO THE SUBJECT OF THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 ESTABLISH REASONABLE COMPENSATION LEVELS ON A POSITION-BY-POSITION BASIS BY - ASSESSING THE NATURE AND SCOPE OF EACH PRINCIPAL ADMINISTRATOR POSITION - ASSESSING THE BASIS FOR WHICH COMPENSATION IS PAID TO INDIVIDUALS HOLDING SUCH POSITIONS INCLUDING UNIQUE BACKGROUND, EXPERIENCE, PERSONAL SKILLS, EXCEPTIONAL PERFORMANCE, ADDITIONAL DUTIES AND ABILITIES, AND CHALLENGES FACING THE ORGANIZATION THAT REQUIRE THE USE OF SUCH ATTRIBUTES OR SKILLS - OBTAINING APPROPRIATE AND COMPARABLE COMPENSATION MARKET DATA INCLUDING DATA FROM THE FOLLOWING: * SIMILARLY SITUATED ORGANIZATIONS, BOTH FOR-PROFIT AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS * THE AVAILABILITY OF SIMILAR SPECIALTIES IN THE GEOGRAPHIC AREA * INDEPENDENT COMPENSATION SURVEYS BY NATIONALLY RECOGNIZED INDEPENDENT FIRMS DOCUMENT THE BASIS FOR THE DETERMINATION OF THE REASONABLE COMPENSATION, INCLUDING PERFORMANCE EVALUATIONS AND MARKET DATA. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,117. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,117. FORM 990, PART XII, LINES 2C: THE PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS