Hill Top Heritage Foundation
Nonprofit profile at a glance
- EIN
- 450390299
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-EZ 2009, Form 990-T 2024
- Location
- Killdeer, ND, USA
- Phone
- 7017645682
- Rating
- 52
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Supportive Housing for Older Adults
Reported finances
- Revenue
- $961,638
- Expenses
- $85,573
- Assets
- $4,645,892
- Liabilities
- $106,993
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- Cindy Hanson (President)
- Loree Fettig (Vice President)
Highest reported compensation
- Katie Harris (Foundation Director): $25,420 total reported compensation
- Rhonda Zastoupil (Treasurer): $3,600 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 empower Hill Top Home of Comfort to excel in providing care in a homelike environment and assist in assuring a stable future by establishing strong financial resources and community involvement.
What it reported doing in 2024
The Foundation's primary exempt purpose is to provide support to Hill Top Home of Comfort, Inc., a 501(C)(3) organization, to assist in carrying out its exempt purpose & other expenditures for the benefit of Hill Top & other charitable organizations. During 2024-2025 we fundraised with the purpose of supporting Hill Top Home of Comfort to better provide care for residents.Hill Top Heritage Foundation is committed to providing nursing scholarships to help with recruitment and retainment of employees at Hill Top Home of Comfort. This past year $1,707 was spent on Nursing Scholarships and Tuition Reimbursement programs.
Operating model
- Revenue model
- Donor-supported. 64% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 61% for direct work, and 39% for grants.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 30
- Transparency & Controls: 67
- Accountability: 65
- Sustainability: 83
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 8.4%; rating input score 8
- Program expense ratio: 51.2%; rating input score 51
- Fundraising efficiency: $53.98 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 24th 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: 90.1%; rating input score 90; 38th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 94.1%; rating input score 94; 25th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 91.1%; rating input score 99; 99th percentile among comparable filings
- Total-asset coverage ratio: 54.29; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 61; 61st percentile among comparable filings
- Officer compensation ratio: 33.9%; rating input score 5; 5th percentile among comparable filings
Growth
- Program expense growth: -5.7% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: 13.3% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 11.6% per year; rating input score 100; 64th percentile among comparable filings
Details
- Where the money goes: 8.4% of revenue deployed · 51.2% of spending went to programs
- Governance: 16 of 17 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $44K in reported program spending
- Leadership: top reported pay $25K · 19 people listed · 0 of 6 pay-setting controls reported
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 5 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 — Financial Efficiency: Mission deployment rate scored 8/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Financial Efficiency: Program expense ratio scored 51/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 5/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.