Gaia Home
Nonprofit profile at a glance
- EIN
- 862620272
- IRS 990 coverage
- 2022–2025
- Forms available
- Form 990 2025
- Location
- Mandan, ND, USA
- Phone
- 7016734242
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Health - General and Rehabilitative N.E.C.
Reported finances
- Revenue
- $109,417
- Expenses
- $355,136
- Assets
- $6,871,078
- Liabilities
- $1,675,409
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Kilee Harmon (Executive Director)
Highest reported compensation
- Kilee Harmon (Executive Director): $140,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Rooted in kindness, the mission of Gaia Home is to bring comfort, compassion, and dignity to all persons and their loved ones, as we nurture the human spirit through the end-of-life journey.
What it reported doing in 2025
Gaia Home is a nonprofit organization dedicated to helping people experience greater comfort, dignity, and connection through the end-of-life journey. Gaia Home is working to create warm, home-like environments where individuals and their families can receive hospice and end-of-life care support. Once open, Gaia Home's private, homey units will welcome guests and the people they wish to have with them during the final season of life, offering warm spaces to gather, connect, reminisce, and rest in privacy and peace. With hospice and end-of-life care support provided by the guest's care team, and additional enhancement services offered by Gaia Home, families will be relieved of some difficult caregiving tasks - allowing them to focus on (Continued on Schedule O)(Continued from Part III) making lasting memories and cherishing their precious time together. In 2025, Gaia Home continued multiple conversations with potential partners developing operational alignment plans to bring the units into service with an estimated opening date in 2026-2027.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 31
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 60.1%; rating input score 60
- Fundraising efficiency: $1.36 raised per $1 spent on fundraising; rating input score 7; 7th 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: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -224.6%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 19.35; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: 0.24; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 39.4%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: 77% per year; rating input score 100; 97th percentile among comparable filings
- Revenue growth: -77% per year; rating input score 0; 0th percentile among comparable filings
- Asset growth: 18.9% per year; rating input score 100; 81st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 60.1% of spending went to programs
- Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $213K in reported program spending
- Leadership: top reported pay $140K · 5 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: Fundraising efficiency scored 7/100.
- High — Sustainability: Operating margin scored 1/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Officer compensation ratio scored 6/100.
- High — Sustainability: Liabilities to assets ratio scored 15/100.