Nursing Heart INC

Tax-deductible

Saint Paul, MN501(c)(3)Human ServicesEIN 46-1086098

Clinical and construction projects in Guatemala to assist with health goals and developmental initiatives of communities in the highlands. The organization also has projects that support the health and well-being of practicing healthcare providers with a special focus on nurses.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Run by 11 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $27K a year · 9% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 22% of spending
Top officer’s pay higher than 61% of similar orgs
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 15.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $176K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$61K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$399K
+20% vs prior year
Spent
$313K
To programs
72%
Net assets
$347K
By yearFY2021–FY2025
Revenue
$399K
FY2025▲ +20%
Revenue by fiscal year
FY2021$231K
FY2022$171K
FY2023$205K
FY2024$334K
FY2025$399K
Expenses
$313K
FY2025▲ +2%
Expenses by fiscal year
FY2021$158K
FY2022Not on file
FY2023$284K
FY2024$306K
FY2025$313K
Net assets
$347K
FY2025▲ +21%
Net assets by fiscal year
FY2021$362K
FY2022$337K
FY2023$258K
FY2024$287K
FY2025$347K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2013.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $226K Management & general 13% · $41K Fundraising 14% · $45K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

10 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$70,000Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Andrew Raphael’s $70K as Executive Director is at the 61st percentile of top reported officer pay among 2168 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023
Andrew Raphael$70,000$70,000$32,729

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Nursing Heart INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Builds clinics and supports healthcare providers in Guatemala's highlands.

Provided by the organization

This section is blank until Nursing Heart INC claims this page.

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2 program services account for $226K of program spending, described in the organization's own filed words · FY2024.
01

Community Health Worker

The community health worker (CHW) program trains volunteers who are native to and residents of marginalized guatemalan communities where access to healthcare services is very low and where health education and prevention are critical challenges.

$212Kprogram expense
02

Global Health Program

The global health program recruits and hosts nurses and nursing students in their travel to guatemala to coordinate clinics for underserved guatemalan communities with which nursing heart has long partnered to improve health outcomes.

$14Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Eagle FoundationFY2024$110K
Total grants receivedfrom 5 funders$176K
See all 5 funders →
Grants paid · 2 grants · $19K · 2022–2023
Unitemized GrantFY2023$9,698
Unitemized GrantFY2022$9,372

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$399K
Ln 12
Gifts and grantsLn 1h$247K
Fees for servicesLn 2g$147K
Investment incomeLn 3$5K
Money outPt IX
$313K
Ln 25
Programscol B$226K
Managementcol C$41K
Fundraisingcol D$45K
Owns and owesPt X
$347K
net assets · Ln 32
Cash and savingsLn 1–2$408K
Total assetsLn 16$408K
LiabilitiesLn 26$61K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$247K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$147K
Investment incomeLn 3$5K
Other incomeLn 4–11$150
Total revenueLn 12$399K
Assets in detailPt X, end of year
CashLn 1$92K
SavingsLn 2$316K
Cash and savings togetherLn 1–2$408K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$408K
LiabilitiesLn 26$61K
Net assetsLn 32$347K
OperationsPt I, VI
EmployeesI 51
VolunteersI 611
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$287K$408K
Land, buildings, equipmentLn 10c$1K$0
Total assetsLn 16$288K$408K
LiabilitiesLn 26$734$61K
Net assetsLn 32$287K$347K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$190K$190K
Pay of current officers, directors and key staffLn 5$0
Other salaries and wagesLn 7$70K$21K$21K$28K
Payroll taxesLn 10$6K$2K$2K$2K
Legal feesLn 11b$0
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$20K$9K$522$11K
Advertising and promotionLn 12$127$127
Office expensesLn 13$11K$2K$6K$3K
Information technologyLn 14$0
OccupancyLn 16$0
TravelLn 17$990$60$930
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$4K$3K$1K
Total functional expensesLn 25$313K$226K$41K$45K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $399K$313K$87K$347K 990 PDF
FY2024 $334K$306K$29K$287K 990 PDF
FY2023 $205K$284K−$78K$258K 990 PDF
FY2022 $171K$337K 990 PDF
FY2021 $231K$158K$73K$362K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $399,438 across 13 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$247,271
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$247,271
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $146,835 · Unrelated business $0 · Excluded from tax $0$146,835
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $5,182$5,182
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $150 · Unrelated business $0 · Excluded from tax $0$150
VIII-12 Total revenueRelated to mission $146,985 · Unrelated business $0 · Excluded from tax $5,182$399,438
Part IX · Statement of functional expenses $312,738 across 15 lines filed
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipientsPrograms $189,874$189,874
IX-5 Pay of current officers, directors and key staff$0
IX-7 Other salaries and wagesPrograms $21,000 · Management $21,000 · Fundraising $28,000$70,000
IX-10 Payroll taxesPrograms $1,680 · Management $1,771 · Fundraising $2,240$5,691
IX-11b Legal fees$0
IX-11c Accounting feesManagement $9,602$9,602
IX-11g Other fees for servicesPrograms $9,109 · Management $522 · Fundraising $10,690$20,321
IX-12 Advertising and promotionPrograms $127$127
IX-13 Office expensesPrograms $1,538 · Management $6,154 · Fundraising $3,292$10,984
IX-14 Information technology$0
IX-16 Occupancy$0
IX-17 TravelPrograms $60 · Fundraising $930$990
IX-22 Depreciation, depletion and amortizationManagement $1,004$1,004
IX-23 InsurancePrograms $2,748 · Management $1,397$4,145
IX-25 Total functional expensesPrograms $226,136 · Management $41,450 · Fundraising $45,152$312,738
Part X · Balance sheet $408,000 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $90,665$91,992
X-2 Savings and temporary cash investmentsStart of year $195,888$315,879
X-9 Prepaid expenses and deferred charges$129
X-10c Land, buildings and equipment, netStart of year $1,004$0
X-16 Total assetsStart of year $287,557$408,000
X-17 Accounts payable and accrued expensesStart of year $734$2,235
X-19 Deferred revenue$58,613
X-26 Total liabilitiesStart of year $734$60,848
X-27 Net assets without donor restrictionsStart of year $286,823$347,152
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $286,823$347,152
X-33 Total liabilities and net assetsStart of year $287,557$408,000
Part XI · Reconciliation of net assets $347,152 net assets at year end
XI-1 Total revenue$399,438
XI-2 Total expenses$312,738
XI-3 Revenue less expenses$86,700
XI-4 Net assets at start of year$286,823
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments−$26,371
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$347,152

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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