Foster Hearts

Nonprofit profile at a glance

EIN
851729709
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Custer, WA, USA
Phone
3602203785
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$359,269
Expenses
$379,563
Assets
$83,771
Liabilities
$1,479

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Shala Crow (President)
  • Christina Urtasun (Vice President)
  • Kim Galoia (Vice President)

Highest reported compensation

  • Shala Crow (President): $56,350 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Foster Hearts provides personal items and life-enhancing opportunities for children in foster care. Providing them with belonging and experiences to call their own. This is accomplished by providing foster children in our area with basic items: Food, clothes, hygienic products, school supplies, extra-curricular experiences and more.

What it reported doing in 2025

.End-of-Year Program Impact Statement Foster Hearts During the reporting year, Foster Hearts provided direct support to children experiencing foster care across the communities we serve through a range of basic needs and enrichment programs. The Foster Hearts Store served over 500 children, completing 300 clothing appointments that provided free, dignified access to clothing, shoes, hygiene items, bedding, and essential supplies. Foster Hearts distributed 325 Care Kits for first-night and emergency placements, ensuring children entering care had immediate access to clothing, hygiene items, and comfort items. During the holiday season, the organization provided 175 Christmas gifts to children in foster care. Through the Food 4 Fosters program, over 300 snack packs were delivered to local Child Protective Services offices to support children awaiting placement. To ensure equitable access for families unable to visit the store in person, Foster Hearts shipped 81 boxes of basic necessities directly to children and caregivers. The organization also distributed 50 cans of specialized, hard-to-find formula for drug-affected infants and provided over 400 backpacks with school supplies for back-to-school readiness. Additionally, three laptops were provided to support educational access and learning stability. Beyond meeting basic needs, Foster Hearts funded 275 extracurricular opportunities, including camps, sports, theater programs, and zoo visits, allowing children in foster care to participate in normal childhood experiences that support confidence, social development, and well-being. These services were made possible through a combination of staff coordination, volunteer support, community partnerships, and donor contributions, all directed toward improving stability, dignity, and outcomes for children in foster care.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 73% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 94
  • Accountability: 0
  • Sustainability: 22
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99%; rating input score 99
  • Program expense ratio: 93.7%; rating input score 94
  • Fundraising efficiency: $30.04 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.6%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -14.3% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -12.2% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 99% of revenue deployed · 93.7% of spending went to programs
  • Governance: 0 of 6 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $356K in reported program spending
  • Leadership: top reported pay $56K · 6 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.