Heritage Behavioral Health Systems Inc

Nonprofit profile at a glance

EIN
870574417
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Provo, UT, USA
Phone
8012264600
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$162,009
Expenses
$949,103
Assets
$25,678,687
Liabilities
$3,436,723

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

Leadership & pay

16 people listed

Executive titles in this filing

  • KEVEN DOWNS (CHIEF EXECUTIVE OFFICER)
  • NEIL WALLACE (EXECUTIVE DIRECTOR)
  • BRAD FRY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JAMIS LEEPER (MEDICAL DIRECTOR): $243,055 total reported compensation
  • KEVEN DOWNS (CHIEF EXECUTIVE OFFICER): $237,264 total reported compensation
  • KEVIN CURTIS (CHIEF OPERATING OFFICER): $215,822 total reported compensation

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

Overview

Mission

To provide use of facilities and management services for heritage schools inc. A residential treatment school

What it reported doing in 2024

Residential treatment facility for psychiatric treatment of adolescents.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 64
  • Accountability: 83
  • Sustainability: 31
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.7%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 23rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -485.8%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 27.06; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -2% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -10.9% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.7% of spending went to programs
  • Governance: 6 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $776K in reported program spending
  • Leadership: top reported pay $243K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.