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

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2025 (typical filing lag)
Legal name (IRS)Hdr · item CNursing Heart INC
EINHdr · item D46-1086098
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFJan 2013
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CSaint Paul, MN
NTEE classificationIRS BMFHuman Services (P20)
WebsiteHdr · item Jwww.nursingheart.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.72 Management & general $0.13 Fundraising $0.14
Program services72%$226K
Management & general13%$41K
Fundraising14%$45K
Total functional expensesLn 25$313K

Finances

Money in and out, what it owns and owes

Program efficiency
72%
of spending reaches programs▲ +27% vs prior filing year
Months of spending covered by cash
15.7mo
months of highly liquid reserves at operating expense rate▲ +39% vs prior filing year
Surplus margin
+22%
revenue over expenses, this year▲ +154% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$408K
FY2025▲ +42%
Total assets by fiscal year
FY2021$363K
FY2022Not on file
FY2023$260K
FY2024$288K
FY2025$408K
Total liabilities
$61K
FY2025▲ ×83
Total liabilities by fiscal year
FY2021$950
FY2022Not on file
FY2023$2K
FY2024$734
FY2025$61K
Revenue less expensesPt I · Ln 19$87K
Total assetsPt X · Ln 16$408K
Program-expense ratioPt IX · col B72%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49

Balance Sheet

Part X · end of year
CashLn 1$408K
Total assetsLn 16$408K
Total liabilitiesLn 26$61K
Total net assetsLn 32$347K
Months of cash on handcomputed15.7

Statement of Revenue

Part VIII
Contributions & grants$247K · 62%
Program service revenue$147K · 37%
Investment income$5K · 1%
Contributions & grants62%$247K
Program service revenue37%$147K
Investment income1%$5K
Other revenue$150
Total revenueLn 12$399K

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Months of spending covered by cash
Highly liquid reserves $408K · Operating expenses/yr $313K
15.7 months
Where the money goes
Program services
Program services $226K · Total expenses $313K
72%
Management & General
Management & general $41K · Total expenses $313K
13%
Fundraising
Fundraising $45K · Total expenses $313K
14%
Cost to raise $1
Fundraising expense (3-yr avg) $54K · Solicited contributions (3-yr avg) $211K
$0.26 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $247K · Total revenue $399K
62%
Government reliance
Government grants $0 · Total revenue $399K
0%
Earned-income share
Program service revenue $147K · Total revenue $399K
37%
Investment reliance
Investment income $5K · Total revenue $399K
+1%
Program self-sufficiency
Program service revenue $147K · Total expenses $313K
47%
Growth & trend
Revenue growth (YoY)
This year $399K · Prior year $334K
+20%
Revenue CAGR
FY2020 $231K · FY2024 $399K
+15%
Net-asset trend (YoY)
End of year $347K · Beginning of year $287K
+21%
Balance sheet
Surplus Margin
Revenue $399K · Expenses $313K
+22%
Liabilities-to-Assets
Total liabilities $61K · Total assets $408K
15%
Net-asset ratio
Net assets $347K · Total assets $408K
85%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $408K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Andrew Raphael · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $70K · Total expenses $313K
22%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $76K · Total expenses $313K
24%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 72%——
Overhead ratio 13%——
Fundraising cost ratio 18%——
Revenue growth 20%——
Legal fee ratio 0%——
Accounting fee ratio 3%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

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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Governance & Policies

Part VI
  • 9Voting board membersPt VI · Ln 1a
  • 9Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

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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Mission & Programs · Part III

Where the work happens

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

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $399K$313K+20% 990 PDF
FY2024 $334K$306K+63% 990 PDF
FY2023 $205K$284K+20% 990 PDF
FY2022 $171K—-26% 990 PDF
FY2021 $231K$158K 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

Full filing: Form 990 for FY2025

Every line we hold from the return, cited to its Part and line.
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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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