Heartbeat

Nonprofit profile at a glance

EIN
271047308
IRS 990 coverage
2017–2019
Forms available
Form 990 2019, Form 990-EZ 2016, Form 990-N 2010
Location
Portland, OR, USA
Phone
5039024820
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations
Affiliation
Christianity

Reported finances

Revenue
$345,533
Expenses
$414,667
Assets
$74,183
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Benjamin Lindwal (Executive Director)
  • Robert McClellan (President)
  • Cathlin Baker (Vice-President)

Highest reported compensation

  • Benjamin Lindwal (Executive Director): $59,711 total reported compensation
  • Karin Baard (Communications Manager): $44,631 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Expanding sacred vision, deepening spiritual practice, nurturing reflective community, and enabling action for change.

What it reported doing in 2019

Other Programs - Include West Coast Pilgrimage, Ghost Ranch, Iona Pilgrimage, Refugee Fund, Pilgrimage Initiative, Program Development, and Interfaith Council.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 80% for direct work, and 20% for 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. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 70
  • Accountability: 68
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.4%; rating input score 87
  • Program expense ratio: 72.4%; rating input score 72
  • Fundraising efficiency: $8.48 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 95.5%; rating input score 95; 52nd percentile among comparable filings
  • 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: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 25.2%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 43.5% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 27.1% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 13.2% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 87.4% of revenue deployed · 72.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $300K in reported program spending
  • Leadership: top reported pay $60K · 12 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 3 filing years from 2017 to 2019
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 15/100.