Nick and Kelly Childrens Heart Fund

Nonprofit profile at a glance

EIN
823125509
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-N 2018
Location
Queen Creek, AZ, USA
Phone
4808381529
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation

Official website

Reported finances

Revenue
$104,760
Expenses
$204,266
Assets
$42,685
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • CHRIS RIDDLE (PRESIDENT)
  • JOSH KOCH (VICE PRESIDENT)

People named in this filing

  • CHRIS RIDDLE (PRESIDENT)
  • AMANDA FLORI (SECRETARY)
  • NICOLE BARTLETT (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Nick & Kelly Childrens Heart Fund focuses raising money and awareness for Arizona families with children who have congenital heart disease. The main purpose is to provide an annual camp experience for children suffering from congenital heart disease at a camp located in AZ.

What it reported doing in 2025

The main exempt purpose of the organization is to provide a fun summer camp experience for children with congenital heart disease and other heart defects. The organization has sponsored 1800 camper experiences over the last 25 years. The camp has a medically trained staff on hand to care for the special needs children ages 7-17. The kids enjoy a full camping experience of sleeping in a cabin, nature walks, water sports and recreation to arts and crafts. The camp was cancelled in 2020 due to COVID-19 and was held virtually in 2021, but was able to be held in person for 2022. All workers at the camp (except the camp director) are volunteers and are not paid. About 75% of the volunteers are previous campers that have first hand experience with the camp and heart disease. There were 60 volunteers at the camp for the week. None of the officers or directors of the organization are paid for their time.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -95%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 18.1% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 18% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $198K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.