Heppner Community Foundation

Nonprofit profile at a glance

EIN
831112190
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Heppner, OR, USA
Phone
5419803465
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood Centers

Official website

Reported finances

Revenue
$506,165
Expenses
$509,250
Assets
$2,829,621
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MELISSA LINDSAY (BOARD PRESIDENT)

Highest reported compensation

  • JOE ARMATO (BOARD DIRECTOR): $12,600 total reported compensation

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

Overview

Mission

Heppner community foundation (hcf) is a 501(c)(3) nonprofit organization established to support economic opportunity and innovation in south morrow county. In addition to managing community spaces and a business innovation hub, hcf is a guiding and mentoring force looking to cultivate and sustain the eastern Oregon we all want to live in.

What it reported doing in 2025

The acquisition, renovation, maintenance and preservation of the building further the heppner community foundation's (hcf) charitable purposes by lessening the burdens of government, preserving and maintaining a public building, and enhancing the quality of life in the greater heppner community to combat community deterioration. The building serves as a community gathering space for public and private events such as meetings, celebrations, and other gatherings. Providing meeting and event space to local groups strengthen community and social ties. Continued on schedule o.the renovated building is the only indoor space within a 50-mile radius that can accommodate groups of more than 250 people, as well as accommodate smaller groups for civic meetings and special events. The upper floor of the building feature dormitory-style accommodations for groups. This is the only lodging available within 45 miles for school groups and amateur sports teams visiting the heppner area for special events. The availability of the lodging space in the building will lead to more community activities in the future. For example, heppner will be able to host visiting teams for sports tournaments for local youth. Local non-profit and for-profit organizations and any members of the public can schedule public and private meetings and events in the building. To offset the costs of preserving and maintaining and the operating costs of the historic building, hcf charges a nominal fee to groups for the use of the building.living in a rural area can have many obstacles when it comes to engaging in safe and healthy physical activity. These community level barriers can include affordability, location/distance to facilities, cost, etc. To help solve this issued hcf opened up a fitness center in 2021 (lotts) that has provided some much needed attention to the health and fitness in our rural community, at an affordable price.we believe in the power of community. We prioritize providing local and accessible opportunities for heppner's cultural enrichment and create community-building programs and services.in partnership with the howard and beth bryant foundation, the hcf works to provide access to effective investment opportunities and collaborative partnerships. We assist with economic development activities by partnering with federal, state, and local businesses and organizations to advance the opportunities of all heppner residents. We strive to be a hub of innovation for our most creative and entrepreneurial thinkers to connect and contribute to the economic development of south morrow county. We are a guiding and mentoring force for individuals and families looking to cultivate and sustain the heppner they want to live in.in 2025 hcf focused on the following program accomplishments: * innovation hub: the innovation hub has been utilized by several local non-profits for public as well as private meetings, including the willow creek valley economic development group, heppner chamber of commerce, willow creek park district, heppner daycare and numerous others. The innovation hub has been utilized for several co-starter events hosted by hcf in partnership with the heppner chamber of commerce that are dedicated towards local small business smart up classes to help them gain footing and understand how to run and manage their growing business. The kitchen is also utilized by local artisans to have a commercial space to create their items. Our local non-profit dedicated to senior citizens, seniors matters, utilizes the space to host monthly cooking classes. The space has also been used to host several community events.* tibbles house: the tibbles house has been continuously rented to the morrow county health district for use of housing their employees. We continue to manage the property, and it is currently being used by their interim ceo.* south morrow art center: the south morrow art center is located at the innovation hub. They have created a space for local artis

Operating model

Revenue model
Earned-program. 60% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 82% 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

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: 76
  • Transparency & Controls: 94
  • Accountability: 41
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.4%; rating input score 86
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 14th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -0.6%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 5.56; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 26.4% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: -8.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 86.4% of revenue deployed · 85.9% of spending went to programs
  • Governance: 2 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $437K in reported program spending
  • Leadership: top reported pay $13K · 5 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Accountability: Independent voting board scored 40/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.