Nonprofit · EIN 77-0409798
HEARTS AFIRE FOUNDATION
Tax-exempt · MERCED, CA 95340
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $86,427 | $92,386 | -$5,959 | $615,739 | $0 | $615,739 |
| December 31, 2024 | 990 | $123,603 | $111,710 | $11,893 | $621,698 | $0 | $621,698 |
| December 31, 2023 | 990 | $95,494 | $79,834 | $15,660 | $609,805 | $0 | $609,805 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $70,800
- Program service revenue
- $0
- Investment income
- $15,627
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $88,900
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $92,386
Balance sheet and other
- Total assets, start of year
- $621,698
- Total assets, end of year
- $615,739
- Total liabilities, end of year
- $0
- Net assets, end of year
- $615,739
- Land, buildings and equipment
- $7,029
- Gross receipts
- $86,427
- Employees
- 0
- State of legal domicile
- CA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENNIS S CESAR | President Officer | 0 | $0 |
| THERESA L CESAR | Secretary Officer | 0 | $0 |
| TIM RAZZARI | Treasurer Officer | 0 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENNIS S CESAR | President Officer | 0 | $0 |
| THERESA L CESAR | Secretary Officer | 0 | $0 |
| TIM RAZZARI | Treasurer Officer | 0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENNIS S CESAR | President Officer | 0 | $0 |
| THERESA L CESAR | Secretary Officer | 0 | $0 |
| TIM RAZZARI | Treasurer Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3037 WHITEGATE DR, MERCED, CA 95340-2773
- In care of
- % DENNIS CESAR
- Signed the 990
- THERESA L CESAR, Secretary
- Phone
- (209) 383-9384
- Return prepared by
- COVERT SALES CRAIG & ALLAN LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 77-0409798 or by the name HEARTS AFIRE FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
FUNDS AND SCHOLARSHIPS FOR HANDICAPPED SCHOOL IN NICARAGUA
Program accomplishments
- DONATED FUNDS FOR SCHOLARSHIPS TO THE CITY OF SOMOTO, NICARAGUA OFFICIALS FOR SCHOLARSHIPS TO NEEDY CHILDREN WITH EVIDENCE OF IMPROVED GRADES.Expenses $46,193 · grants $44,450
- DONATED FUNDS TO THE LOS PIPITOS HANDICAP CENTER, SOMOTO, NICARAGUA.Expenses $46,193 · grants $44,450
- DONATION TO THE JUAN BRENES HOSPITAL, SOMOTO, NICARAGUA.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 77-0409798
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N40)
- Assets (IRS master file)
- $615,739
- Income (IRS master file)
- $86,427
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $86,427 | $92,386 | $615,739 | IRS |
| 990 | December 2024 | $123,603 | $111,710 | $621,698 | IRS |
| 990 | December 2023 | $95,494 | $79,834 | $609,805 | XML |
| 990 | December 2022 | $97,262 | $87,515 | $594,145 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 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 77-0409798).
Questions about HEARTS AFIRE FOUNDATION
- What is the EIN of HEARTS AFIRE FOUNDATION?
- The employer identification number (EIN) of HEARTS AFIRE FOUNDATION is 77-0409798.
- Is HEARTS AFIRE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to HEARTS AFIRE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HEARTS AFIRE FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HEARTS AFIRE FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HEARTS AFIRE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of HEARTS AFIRE FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does HEARTS AFIRE FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $86,427, expenses of $92,386 and total assets of $615,739 at year end.
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All nonprofits in MERCED · California · Recreation and sports