Nonprofit · EIN 58-6442623
HIGHER FOUNDATION TR
Also known as HEYER STEVEN J ET AL TTEE
Tax-exempt · ATLANTA, GA 30327
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-PF | $135,514 | $28,127 | $107,387 | $2,274,577 | $0 | $2,274,577 |
| June 30, 2024 | 990-PF | $62,565 | $140,319 | -$77,754 | $2,167,190 | $0 | $2,167,190 |
| June 30, 2023 | 990-PF | $90,831 | $94,268 | -$3,437 | $2,248,251 | $0 | $2,248,251 |
Financial details: 990-PF for the year ended June 30, 2025
Revenue
- Dividends
- $94,131
- Net gain from sales of assets
- $41,383
Expenses
- Grants and similar amounts paid
- $10,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $10,794
- Excise tax on investment income
- $1,643
Balance sheet and other
- Total assets, start of year
- $2,167,190
- Total assets, end of year
- $2,274,577
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,274,577
- Fair market value of assets
- $3,524,823
- Qualifying distributions
- $10,794
- Net investment income
- $135,514
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN J HEYER 20 VALLEY ROAD, ATLANTA, GA 30305 | TRUSTEE, DIST. COM. MEMBER | 1 | $0 |
| KATE H MANDRELL 3236 E WOOD VALLEY ROAD, ATLANTA, GA 30327 | TRUSTEE | 1 | $0 |
| DAVID H HEYER 3152 ARGONNE DRIVE, ATLANTA, GA 30305 | TRUSTEE | 1 | $0 |
990-PF for the year ended June 30, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN J HEYER 20 VALLEY ROAD, ATLANTA, GA 30305 | TRUSTEE, DIST. COM. MEMBER | 1 | $0 |
990-PF for the year ended June 30, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN J HEYER 20 VALLEY ROAD, ATLANTA, GA 30305 | TRUSTEE, DIST. COM. MEMBER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3236 E WOOD VALLEY RD NW, ATLANTA, GA 30327-1522
- Signed the 990-PF
- STEVEN J HEYER, PRESIDENT
- Phone
- (404) 262-7920
- Return prepared by
- JONES AND KOLB
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-PF on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-PF on file |
IRS record
- EIN
- 58-6442623
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2001
- Accounting year ends
- June
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $2,274,577
- Income (IRS master file)
- $579,881
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | June 2025 | $135,514 | $28,127 | $2,274,577 | IRS |
| 990-PF | June 2024 | $62,565 | $140,319 | $2,167,190 | IRS |
| 990-PF | June 2023 | $90,831 | $94,268 | $2,248,251 | XML |
| 990-PF | June 2022 | – | – | – | IRS |
| 990-PF | June 2021 | – | – | – | IRS |
| 990-PF | June 2020 | – | – | – | IRS |
| 990-PF | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 58-6442623).
Questions about HIGHER FOUNDATION TR
- What is the EIN of HIGHER FOUNDATION TR?
- The employer identification number (EIN) of HIGHER FOUNDATION TR is 58-6442623.
- Is HIGHER FOUNDATION TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to HIGHER FOUNDATION TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does HIGHER FOUNDATION TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of HIGHER FOUNDATION TR due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HIGHER FOUNDATION TR last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended June 2025.
- Who are the officers and directors of HIGHER FOUNDATION TR?
- The 990-PF for the year ended June 30, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does HIGHER FOUNDATION TR have?
- On its 990-PF for the year ended June 30, 2025 it reported revenue of $135,514, expenses of $28,127 and total assets of $2,274,577 at year end.
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