Hearth Patio & Barbecue Association in Arlington, Virginia (VA)

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Hearth Patio & Barbecue Association
Employer Identification Number (EIN)521224409
Name of OrganizationHearth Patio & Barbecue Association
Address1901 North Moore Street, Arlington, VA 22209-1728
ActivitiesIndustry trade shows, Other business or professional group, Research, development and testing
SubsectionBusiness League
Ruling Date10/1985
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$5,000,000 to $9,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$5,390,451
Amount of Income$6,734,743
Form 990 Revenue Amount$5,663,663
National Taxonomy of Exempt Entities (NTEE)Community Improvement, Capacity Building: Promotion of Business


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Amount of income in 2013: $6,734,743
This organization: 

 $6,734,743
Other organizations performing similar types of work: 

 $1,135,572

Assets in 2013: $5,390,451
Hearth Patio & Barbecue Association: 

 $5,390,451
Other organizations performing similar types of work: 

 $1,313,154

Expenses in 2012: $6,171,642
This organization: 

 $6,171,642
Other organizations performing similar types of work: 

 $895,505

Income to expenses ratio in 2012: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2012: 23
Hearth Patio & Barbecue Association: 

 23
Other organizations performing similar types of work: 

 7

Employees paid over $100,000 in 2012: 30.4%
Hearth Patio & Barbecue Association: 

 30.4%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$5,580,680
Contributions, Gifts, Grants and Other Similar Amounts$0
Program Service Revenue$5,226,909
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$247,987
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$30,312
Gross rents (Real / Personal)$30,312 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$30,312 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$75,472
Statement of Functional Expenses (for 2012)
Total functional expenses$6,171,642
Compensation of current officers, directors, trustees, and key employees$0
Other salaries and wages$1,960,667
Payroll taxes$0
Professional fundraising services$0
Other$4,210,975
Balance Sheet (for 2012)
Total assets$6,831,497
Total liabilities$4,573,062
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$372,621
Unsecured notes and loans payable to unrelated third parties$0
Other$4,200,441
Total net assets or fund balances$2,258,435
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:Not provided
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000200120022003200420052006
Total revenue$4,920,317$4,998,381$5,197,475$5,128,000$5,339,428$5,938,526$6,794,685
Contributions, gifts, grants, and similar amounts received$0$60,000$0$0$0$0$0
Contributions to donor advised funds$0
Direct public support$0$0$0$0$0$0$0
Indirect public support$0$0$0$0$0$0$0
Government contributions (grants)$0$60,000$0$0$0$0$0
Program service revenue including government fees and contracts$3,993,070$3,984,922$4,184,219$4,209,321$4,213,109$4,674,761$5,387,853
Membership dues and assessments$652,424$685,476$812,482$824,594$976,926$1,098,779$1,139,020
Interest on savings and temporary cash investments$274,823$267,983$193,820$81,565$138,988$177,205$267,812
Dividends and interest from securities$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$-12,219$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$12,219$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0
Other revenue$0$0$6,954$12,520$10,405$0$0
Total expenses$4,497,189$4,596,165$4,859,387$4,856,742$5,144,619$5,747,976$6,305,621
Program services$0$0$0$0$0$0$0
Management and general$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0
Payments to affiliates$0$378,785$0$0$0$612,440$579,703
Net assets or fund balances at end of year$1,333,373$1,760,486$2,138,333$2,435,300$2,607,883$2,803,709$3,143,179
Excess or (deficit) for the year$423,128$402,216$338,088$271,258$194,809$190,550$489,064
Net assets or fund balances at beginning of year$952,997$1,333,373$1,760,486$2,138,333$2,435,300$2,607,883$2,803,709
Other changes in net assets or fund balances$-42,752$24,897$39,759$25,709$-22,226$5,276$-149,594
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$5,725,918$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$198,730$0$0$0
Compensation of former officers, directors, key employees, etc.$98,856$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$254,716$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$35,918$0$0$0
Legal fees$44,314$0$0$0
Supplies$16,871$0$0$0
Telephone$11,183$0$0$0
Postage and shipping$21,120$0$0$0
Occupancy$102,888$0$0$0
Equipment rental and maintenance$55,798$0$0$0
Printing and publications$47,483$0$0$0
Travel$67,392$0$0$0
Conferences, conventions, and meetings$73,423$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$54,590$0$0$0
Other expenses not covered above$4,642,636$0$0$0
Balance Sheets
2000200120022003200420052006
Total assets$4,930,872$5,180,921$5,867,612$6,116,392$7,354,463$7,865,043$8,394,824
Cash - non-interest-bearing$0$0$0$0$0$0$0
Savings and temporary cash investments$1,522,197$1,388,794$1,296,154$1,238,457$1,794,099$2,030,767$2,723,032
Accounts receivable less allowance for doubtful accounts$224,055$131,203$97,875$32,242$18,097$81,110$165,836
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$294,313$223,128$193,831$466,456$681,098$377,661$486,765
Investments - publicly-traded securities$4,675,830
Investments - other securities$2,599,460$3,162,961$4,058,223$4,203,000$4,699,721$5,045,878$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$246,404$218,720$165,663$143,043$126,240$281,833$279,266
Other assets, including program-related investments$44,443$56,115$55,866$33,194$35,208$47,794$64,095
Total liabilities$3,597,499$3,420,435$3,729,279$3,681,092$4,746,580$5,061,334$5,251,645
Accounts payable and accrued expenses$264,032$246,146$227,732$331,501$461,677$325,307$496,204
Grants payable$0$0$0$0$0$44,885$46,601
Deferred revenue$3,333,467$3,137,887$3,462,887$3,349,591$4,242,992$4,691,142$4,708,840
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0
Other liabilities$0$36,402$38,660$0$41,911$0$0
Total liabilities and net assets/fund balances$4,930,872$5,180,921$5,867,612$6,116,392$7,354,463$7,865,043$8,394,824
Total net assets or fund balances$1,333,373$1,760,486$2,138,333$2,435,300$2,607,883$2,803,709$3,143,179
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000200120022003200420052006
Total revenue$4,920,317$4,998,381$5,197,475$5,128,000$5,339,428$5,938,526$6,794,685
Total revenue, gains, and other support per audited financial statements$5,053,113$5,169,103$5,387,812$5,282,125$5,489,105$6,103,777$6,784,722
Other expenses$132,796$170,722$190,337$154,125$149,677$153,032$-9,963
Net unrealized gains on investments$0$0$0$0$-49,084$-47,409$-9,963
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$132,796$170,722$190,337$154,125$198,761$200,441$0
Other revenue$0$0$0$0$0$-12,219$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$-12,219$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000200120022003200420052006
Total expenses$4,497,189$4,596,165$4,859,387$4,859,674$5,144,619$5,747,976$6,305,621
Total expenses and losses per audited financial statements$4,648,180$4,741,990$5,069,293$4,985,158$5,316,522$5,907,951$6,305,621
Other revenue$150,991$145,825$209,906$125,484$171,903$147,756$0
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$150,991$145,825$209,906$125,484$171,903$147,756$0
Other expenses$0$0$0$0$0$-12,219$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$-12,219$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings21
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?No
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$1,139,020
Section 162(e) lobbying and political expenditures$87,128
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$79,269
Taxable amount of lobbying and political expenditures$7,859
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200624
Analysis of Income-Producing Activities (for 2006)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$133,240$267,812$6,393,633
Program service revenue
Program service revenue 1000000$000$0$5,130,851
Program service revenue 2000000$000$0$79,370
Program service revenue 3000000$000$0$34,160
Program service revenue 4Advertising and related services$133,24000$0$0
Program service revenue 5000000$000$0$10,232
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$1,139,020
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$267,812$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
1999200020012002200320042005
Total$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Number of organizations performing similar types of work
Alaska1
Alabama14
Arkansas10
Arizona14
California108
Colorado18
Connecticut12
District of Columbia78
Delaware7
Florida52
Georgia30
Hawaii5
Iowa18
Idaho2
Illinois80
Indiana24
Kansas12
Kentucky9
Louisiana15
Massachusetts29
Maryland25
Maine3
Michigan30
Minnesota26
Missouri27
Mississippi11
Montana5
North Carolina39
North Dakota1
Nebraska5
New Hampshire4
New Jersey25
New Mexico6
Nevada8
New York92
Ohio42
Oklahoma11
Oregon18
Pennsylvania48
Rhode Island4
South Carolina11
South Dakota9
Tennessee20
Texas75
Utah4
Virginia104
Vermont5
Washington26
Wisconsin21
West Virginia8
Wyoming3
International4
Total1,258
All affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralHearth Patio & Barbecue Association1901 North Moore Street, Arlington, VA 22209-1728VA1985-10$6,734,743
SubordinateHearth Patio & Barbecue Association, Midstates Association201 E Main St Ste 1405, Lexington, KY 40507-2004KY1985-10$61,376
SubordinateHearth Patio & Barbecue Association, North East Hpba904 Hanover St Ste 3, Manchester, NH 03104-5413NH1985-10$365,717
SubordinateHearth Patio & Barbecue Association, Mid Atlantic Hpba904 Hanover St Ste 3, Manchester, NH 03104-5413NH1985-10$248,524
SubordinateHearth Patio & Barbecue Association, Heart Patio & Barbecue & Assoc Paci2304 Huntington Dr Ste 210, San Marino, CA 91108-2649CA1985-10$142,246
SubordinateHearth Patio & Barbecue Association, Northwest HpbaPO BOX 13041, Spokane Vly, WA 99213-3041WA1985-10$128,826
SubordinateHearth Patio & Barbecue Association, Southeast HpbaPO BOX 2766, Easley, SC 29641-2766SC1985-10$114,536
SubordinateHearth Patio & Barbecue Association, North Central HpbaPO BOX 259282, Madison, WI 53725-9282WI1985-10$105,558
SubordinateHearth Patio & Barbecue Association, Western Home & Outdoor Association2304 Huntington Dr Ste 218, San Marino, CA 91108-2649CA1985-10$97,939
SubordinateHearth Patio & Barbecue Association, Midwest Hpba6209 Mid Rivers Mall Drive 195, St Charles, MO 63304-1102MO1985-10$96,122
SubordinateRocky Mountain Hearth & Barbecue Association, Rocky Mountain Hpba3030 W 81st Ave, Westminster, CO 80031-4111CO1985-01$69,091
SubordinateHearth Patio & Barbecue Association, South Central Hpba3305 Teakwood Dr, Tyler, TX 75701-7600TX1985-10$65,700
SubordinateHearth Patio & Barbecue AssociationPo Box 135, Salem, OR 97308OR1985-10$37,595
SubordinateHearth Patio & Barbecue Association, Arizona Hpba1130 Riparian Dr, Columbia Falls, MT 59912MT1985-10$16,512
Number of affiliated organizations
California2
Colorado1
Kentucky1
Missouri1
Montana1
New Hampshire2
Oregon1
South Carolina1
Texas1
Virginia1
Washington1
Wisconsin1
Total14

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