Helping Hearts

Nonprofit profile at a glance

EIN
301201445
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2021
Location
Enterprise, OR, USA
Phone
5412632702
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Reported finances

Revenue
$443,739
Expenses
$219,484
Assets
$294,039
Liabilities
$19,492

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

Leadership & pay

6 people listed

Executive titles in this filing

  • KEVIN MCQUEAD (Vice President)
  • JESSIE MICHAELSON (President)

People named in this filing

  • ASHLEY COLLIER (BOARD MEMBER)
  • KEVIN MCQUEAD (Vice President)
  • ERIC JOHNSON (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide a safe and friendly place for children who suffer maltreatement or witness domestic violence.

What it reported doing in 2024

Providing a safe and friendly place for children who suffer maltreatment or witness domestic violence in an effort to ensure future care.

Operating model

Revenue model
Grant-funded. 96% of the money available for current operations came from government grants.
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.

The verdict

MIXED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41%; rating input score 41
  • Program expense ratio: 82.8%; rating input score 83
  • Fundraising efficiency: $110.15 raised per $1 spent on fundraising; rating input score 86; 86th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 50.5%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 27.9% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 24.1% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 35.2% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 41% of revenue deployed · 82.8% of spending went to programs
  • Governance: 0 of 6 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $182K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.