Sbv Health Plan Trust

Nonprofit profile at a glance

EIN
396500860
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Green Bay, WI, USA
Phone
9203275610
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$6,296,722
Expenses
$6,277,376
Assets
$725,396
Liabilities
$0

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

Leadership & pay

21 people listed

Executive titles in this filing

  • Timothy Martin Van Den Heuvel (PRESIDENT/DIRECTOR)
  • Steven E Kussow (Vice President)
  • Delvin R Johnson (Vice President)
  • Ronald A Van Den Heuvel (Vice President)
  • Ronald W Lentz (President / Director)
  • James D Boyea (President / Director)

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

Overview

Mission

To provide health and welfare benefits for members

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.6%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th 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: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.3%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 99.6% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 34 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $1K · 21 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.