Be the Healing Inc
Nonprofit profile at a glance
- EIN
- 883456196
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-N 2022
- Location
- Portland, OR, USA
- Phone
- 5037039493
- Rating
- 37
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Cultural, Ethnic Awareness
Reported finances
- Revenue
- $496,535
- Expenses
- $187,772
- Assets
- $319,160
- Liabilities
- $10,397
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Highest reported compensation
- JOY DEGRUY (Executive Dir.): $24,000 total reported compensation
- IRIS BELL (COO): $18,000 total reported compensation
- LANI FARNWORTH (CFO): $9,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We promote healing, prevent injury, and safeguard and preserve the dignity and nobility of all by educating communities, nurturing relationships, and empowering future generations.
What it reported doing in 2024
INTERNATIONAL ENGAGEMENTS AND SUMMITS- HAGUE, NETHERLANDS SYMPOSIUM- In September 2024, Dr. DeGruy presented at the National Theater in Haag, Netherlands. Herpresentation was made over a three day period with focus groups and question & answersessions following her presentation.Dr. DeGruy presented information from her seminal book entitled Post Traumatic SlaveSyndrome: Americas Legacy of Enduring Injury & Healing, she made references to the oftenindistinguishable features of slavery and its impact on people of African descent worldwide.GHANA, ACCRA SUMMIT II- This summit, co-organized with the AfricanUnion (AU), focused on "Centering Healing for Africans and the Global African Diasporain the context of the African Union Theme of the Year for 2025 on Reparations." It aimedto deepen understanding of historical injustices and outline African-centered principlesfor healing and reparative justice. FRANCE UNESCO CONFERENCE- Organized by the Social and Human Sciences Sector, this conference took the form of a jointinterview between two experts: Dr. Joy DeGruy, author of Post Traumatic Slave Syndrome: Americas legacy of Enduring Injury & Healing and David Meghnagi, Professor of ClinicalPsychology at Universit Roma TRE. The discussion was moderated by Dr. Natasha Kelly,
Operating model
- Revenue model
- Earned-program. 60% 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
REVIEW - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 15
- Transparency & Controls: 74
- Accountability: 0
- Sustainability: 67
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 10.3%; rating input score 10
- Program expense ratio: 27.2%; rating input score 27
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st 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: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 0 of 9 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 62.2%; rating input score 95; 95th percentile among comparable filings
- Total-asset coverage ratio: 1.7; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 27.2%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
- Revenue growth: 81.7% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 200% per year; rating input score 100; 100th percentile among comparable filings
Details
- Where the money goes: 10.3% of revenue deployed · 27.2% of spending went to programs
- Governance: 0 of 10 board members independent · 0 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $135K in reported program spending
- Leadership: top reported pay $24K · 12 people listed
- Consistency: 12 of 14 current checks pass · 2 findings to review
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 10/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 27/100.
- High — Accountability: Governance controls: 7 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.
- High — Sustainability: Officer compensation ratio scored 13/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.