Heartview Foundation

Nonprofit profile at a glance

EIN
450282159
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Bismarck, ND, USA
Phone
7012220386
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$20,047,410
Expenses
$17,208,774
Assets
$22,605,649
Liabilities
$3,430,791

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • DARRELL NITSCHKE (PRESIDENT)
  • VAUNE JOHNSON (VICE PRESIDENT)
  • KURT SNYDER (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • DR MELISSA HENKE MD (MEDICAL DIRECTOR): $381,176 total reported compensation
  • KURT SNYDER (CHIEF EXECUTIVE OFFICER): $239,468 total reported compensation
  • RYAN MESSER (CHIEF FINANCIAL OFFICER): $192,501 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Heartview foundation is the provider of choice for quality chemical dependency treatment and education.

What it reported doing in 2024

Heartview foundation is an outpatient alcohol and drug abuse treatment center. Residential services provides 61 beds that served over 350 individuals. Over 550 patients were served through outpatient services. Over 225 active patients are enrolled in our opioid treatment program.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.8%; rating input score 74
  • Program expense ratio: 84.5%; rating input score 84
  • Fundraising efficiency: $64.38 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 14.2%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 14.6% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 14.2% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 11.8% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 73.8% of revenue deployed · 84.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $14.5M in reported program spending
  • Leadership: top reported pay $381K · 18 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $978K reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.