LISTEN Love Is Sharing the Exceptional Needs
Nonprofit profile at a glance
- EIN
- 450322583
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Grand Forks, ND, USA
- Phone
- 7017467840
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $6,867,778
- Expenses
- $7,000,549
- Assets
- $9,048,854
- Liabilities
- $4,201,764
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- Julie Nelson COO July- (Aug, CEO (Aug-June))
- Christina Potts (CEO (July-Aug))
Highest reported compensation
- Christina Potts (CEO (July-Aug)): $134,933 total reported compensation
- Julie Nelson COO July- (Aug, CEO (Aug-June)): $115,562 total reported compensation
- Douglas Johnson CFO July- (Sept and April-June)): $88,614 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 quality services for people with intellectual disabilities which will help them live as independently as possible. To achieve this goal, we will provide opportunities that will enhance self-direction in the least restrictive environment. We believe that fundamental to the provision of services is the belief that each individual is valuable and should be afforded the same choices, opportunities and responsibilities as all members of society.
What it reported doing in 2024
Drop-In Center & Health and Wellness ProgrammingThe LISTEN Center Drop-In Center provides an inclusive, community-based environment where individuals of all abilities can participate in social, recreational, and skill-building activities.During the reporting period:-The Drop-In Center averaged approximately 500+ visits per month -Offered more than 60 structured activities and events, including arts, recreation, and community engagement opportunities -Expanded its focus to include intentional health and wellness programming, such as physical activity, nutrition awareness, and social-emotional well-being This enhancement reflects the organization's commitment to improving overall health outcomes for individuals served, particularly those who face barriers to traditional wellness resources.As part of this effort, the organization also piloted a limited, on-site health support initiative to improve access to basic clinical services:-Offered approximately one half-day per week -Served an average of 34 individuals per session -Provided basic health screenings, limited diagnostic support, health coaching, and care coordination These services were not billed to insurance and were implemented as a supplemental, early-stage support to enhance access to care.The objective of these combined efforts is to reduce health disparities, promote wellness, and support individuals in achieving improved physical, emotional, and social well-being. Long-term goals include expanding access to preventive care and integrating health-focused supports across programs.
Operating model
- Revenue model
- Other-operating. 97% of the money available for current operations came from other operating 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 92
- Accountability: 77
- Sustainability: 35
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83%; rating input score 83
- Program expense ratio: 81.5%; rating input score 81
- 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: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -1.9%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 1.29; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: 0.46; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 5.8%; rating input score 48; 48th percentile among comparable filings
Growth
- Program expense growth: 13.9% per year; rating input score 100; 75th percentile among comparable filings
- Revenue growth: 11.7% per year; rating input score 100; 74th percentile among comparable filings
- Asset growth: 21.2% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 83% of revenue deployed · 81.5% of spending went to programs
- Governance: 8 of 8 board members independent · 4 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $5.7M in reported program spending
- Leadership: top reported pay $135K · 16 people listed
- Consistency: 33 of 33 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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: Governance controls: 4 of 8 not reported.
- High — Sustainability: Operating margin scored 27/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- Moderate — Sustainability: Officer compensation ratio scored 48/100.