Holzer Heritage Foundation

Nonprofit profile at a glance

EIN
310927482
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Gallipolis, OH, USA
Phone
7404465060
Rating
69
Verdict
SUPPORTED
Rating confidence
Standard

Official website

Reported finances

Revenue
$337,480
Expenses
$658,475
Assets
$7,376,906
Liabilities
$3,186,845

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

Leadership & pay

21 people listed

Executive titles in this filing

  • SHAYNA CHAPMAN (PRESIDENT)
  • RONALD R TOLER (VICE PRESIDENT)
  • JOHN JONES (PAST PRESIDENT - PART YEAR)
  • RODNEY STOUT (CEO - HHS)

Highest reported compensation

  • RODNEY STOUT (CEO - HHS): $648,360 total reported compensation
  • MICHAEL HAYNES (CFO - HHS): $407,496 total reported compensation
  • GARY ROACH (CHAIRMAN - HHS): $205,954 total reported compensation

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

Overview

Mission

Friendly visits, excellent care; every patient, every time.

What it reported doing in 2024

The foundation receives designated memorial gifts, to be used for expenses of hospice patients who are served by the holzer hospice program, and for whose care, reimbursement may be non-existent. These funds are used to compensate holzer medical center based on non-reimbursed costs or for other expenditures needed to support the hospice program.in 2025, $75,353 was utilized from the celebrity dinner fund, $12,300 was utilized from dani's elf fund, $53,325 was utilized from the golf tournament, $2,795 was utilized from hospitality fund, $1,680 was utilized from the hospice fund, $3,361 was used from holzer in lights fund, $4,848 was utilized from the holzer leadership institute, $250 was utilized for other funds and $2,399 was utilized from the wellness center fund.

Operating model

Revenue model
Earned-program. 95% 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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 55
  • Accountability: 81
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 51.4%; rating input score 51
  • Fundraising efficiency: $0.08 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd 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: No; rating input score 0

Accountability

  • Independent voting board: 83.3%; rating input score 83; 22nd 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: -95.1%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 11.2; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 15% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 14.2% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 51.4% of spending went to programs
  • Governance: 15 of 18 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $339K in reported program spending
  • Leadership: top reported pay $648K · 21 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 5 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.