Mending Hearts Inc

Nonprofit profile at a glance

EIN
731697900
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Nashville, TN, USA
Phone
6153851696
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$4,837,042
Expenses
$5,810,172
Assets
$18,027,118
Liabilities
$12,549,256

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

Leadership & pay

18 people listed

Executive titles in this filing

  • HEATHER MCBEE (EXECUTIVE DIRECTOR)
  • KATRINIA FRIERSON (PRESIDENT & CEO)

Highest reported compensation

  • KATRINIA FRIERSON (PRESIDENT & CEO): $271,736 total reported compensation
  • HEATHER MCBEE (EXECUTIVE DIRECTOR): $125,907 total reported compensation
  • TRACIE HINSON (COO): $111,555 total reported compensation

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

Overview

Mission

We help women restore their lives from addiction through a long-term treatment program that offers hope and healing in a supportive community environment - regardless of their ability to pay.

What it reported doing in 2024

Intensive outpatient treatment program and partial hospitalization programs with transitional housing - serving women with substance abuse and mental health disorders. Renovation of a few housing units continues. Our intensive outpatient program focuses on addressing addictions, depression, and other dependencies of the individual client through involvement in the following therapeutic processes: evidence-based groups, 12 step facilitated individual and group therapies, family therapy, addiction /co-occurring education lectures, and experiential and skill-building groups. This treatment program enables clients to continue with their normal day-to-day activities or participate in our on-site peer community resources if they reside at mending hearts.we have a peer support community with recovery housing which provides a safe and secure living environment where every resident is a role model for the residents entering the program after them. Residents entering the program are introduced to a culture of accountability for themselves and their peers. Groups and classes consist of: evidence-based self-care, self-esteem, ged/computer/resume classes, campus na/aa meetings, financial planning, criminal thinking group, and re-entry program. During this phase, women are working, saving money, and repairing/building relationships with their children and family. A case manager will be assigned to each resident to address individual needs to enhance access to community resources. Partial hospitalization program - serving women with substance abuse and mental health disorders. This intensive program allows a client to reside in their own home and commute to treatment five days each week. In 2025, the organization served 281 clients through these programs.

Operating model

Revenue model
Grant-funded. 73% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 74
  • Accountability: 86
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.3%; rating input score 98
  • Program expense ratio: 81.8%; rating input score 82
  • Fundraising efficiency: $13.88 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -20.1%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 3.1; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.7; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 18.7% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 13% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 20% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 98.3% of revenue deployed · 81.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $4.8M in reported program spending
  • Leadership: top reported pay $272K · 18 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $735K reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Sustainability: Operating margin scored 7/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.