A Helping Heart Inc

Nonprofit profile at a glance

EIN
273300434
IRS 990 coverage
2012–2012
Forms available
Form 990 2012
Location
Barneveld, WI, USA
Phone
6089241691
Rating confidence
Limited
Sector
Heart and Circulatory System Diseases, Disorders

Official website

Reported finances

Revenue
$764,208
Expenses
$766,208
Assets
$98,936
Liabilities
$89,974

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

5 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enable children with severe needs to live in the most home-like community setting possible. We nurture growth, develop capabilities, and enhance quality of life for children by building on strengths and interests, fulfilling their needs, and individualizing their environment.

What it reported doing in 2012

The organization will:- Locate, rent, and modify a home to the specifications needed for each child.- Hire, train, and support direct care staff, program managers, supervisory and administrative staff.- License the home and program manager as a Level 5 Treatment Foster Home and ensure compliance with all DCF and DHS regulatory codes and exception approval.- Coordinate the treatment team, community service providers, school, and health care for each child.- Create treatment behavior support, and crisis plans, and modify as circumstances dictate.- Work closely with the child's family to nurture their relationship with the youth in care.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 92
  • Accountability: 45
  • Sustainability: 23
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 11th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.3%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.91; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $656K in reported program spending
  • Leadership: top reported pay $68K · 5 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.