Christian Heritage
Legal name: Christian Heritage Children's Home
Nonprofit profile at a glance
- EIN
- 470632613
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Walton, NE, United States
- Phone
- 402-421-5437
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Foster Care
- Affiliation
- Christianity
Reported finances
- Revenue
- $3,859,645
- Expenses
- $3,234,124
- Assets
- $4,871,604
- Liabilities
- $250,913
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- EMMA SUGITA (VICE PRESIDENT)
- JAMES M PRUCH (PRESIDENT)
- ROY BALDMIN (PRESIDENT (TERMED))
Highest reported compensation
- JAMES M PRUCH (PRESIDENT): $102,500 total reported compensation
- BRIAN RADER (SECRETARY/TREASURER): $92,767 total reported compensation
- EMMA SUGITA (VICE PRESIDENT): $68,862 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Change the future of child welfare in Nebraska by mobilizing a Gospel-centered community to support vulnerable children and families. Do I need special training to get involved? We will ensure you feel trained for whatever role God calls you to! Our Becoming a Trauma Responsive Community (BTRC) training is an excellent introduction to learning how to recognize and care for those who have experienced trauma. Each program has different next-step training requirements, whether you want to serve as a foster parent, a volunteer host home, family mentor, or a member of a care community. We have designed each training to be efficient, organized, and highly effective in preparing you to join our mission. How can I help with this mission if I don’t have much time?
What it reported doing in 2025
Families together: our preventative program designed to provide temporary hosting to children before abuse and neglect occur, mentorship to parents, and healthy connection to a faith community.
Operating model
- Revenue model
- Earned-program. 76% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 57
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.3%; rating input score 72
- Program expense ratio: 80.2%; rating input score 80
- Fundraising efficiency: $3.75 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 16.2%; rating input score 67; 67th percentile among comparable filings
- Total-asset coverage ratio: 1.51; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 60; 60th percentile among comparable filings
- Officer compensation ratio: 9.4%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: -3.2% per year; rating input score 0; 6th percentile among comparable filings
- Revenue growth: 0.4% per year; rating input score 100; 10th percentile among comparable filings
- Asset growth: 0.9% per year; rating input score 100; 13th percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 72.3% of revenue deployed · 80.2% of spending went to programs
- Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $2.6M in reported program spending
- Leadership: top reported pay $102K · 11 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 10/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.