Be the Healing INC EIN 88-3456196

Be the Healing INC

EIN  88-3456196 Public charity (501(c)(3)) Portland, OR
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Size
$100K–1M
What they do
Promotes community flourishing by addressing racism and recognizing humanity's oneness.
Leadership
Joy Degruy · Executive Dir. · $24K
Money in and out
$497K revenue, $188K expenses
Bottom line
19.7mo operating runway

Promotes community flourishing by addressing racism and recognizing humanity's oneness. For fiscal year 2025 it reported $497K in revenue, $188K in expenses, and $309K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$497K
Pt VIII · Ln 12
Total expenses
$188K
Pt IX · Ln 25
Net assets
$309K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $309K
Where spending went · Part IX cols B–D
Program services $0.27
Operating runway
19.7mo
months of highly liquid reserves at operating expense rate
Surplus margin
+62%
revenue over expenses, this year▼ -30% vs prior filing year
Donor-funded
40%
of revenue is gifts & grants▼ -58% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$497K
FY2025▲ +138%
Expenses
$188K
FY2025▲ +708%
Total assets
$319K
FY2025
Total liabilities
$10K
FY2025
Total revenue
$497K
Pt VIII · Ln 12
Total expenses
$188K
Pt IX · Ln 25
Net assets
$309K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$309K
Total assetsPt X · Ln 16$319K
Program-expense ratioPt IX · col B27%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

2 program services account for $135K of program spending, described in the organization's own filed words · FY2024.
01

DOMESTIC OUTREACH AND COMMUNITY EVENTS- Dr. Joy DeGruy presented at the conference. The event aimed to bring together adiverse audience including human services professionals, educators, social workers,faith community members, advocates, elected officials, and emerging leaders.MEDIA ENGAGEMENTS- ?

$99Kprogram expense
02

INTERNATIONAL ENGAGEMENTS AND SUMMITS- HAGUE, NETHERLANDS SYMPOSIUM- In September 2024, Dr. DeGruy presented at the National Theater in Haag, Netherlands. Herpresentation was made over a three day period with focus groups and question & answersessions following her presentation.Dr.

$36Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBe the Healing INC
EINHdr · item D88-3456196
Principal addressHdr · item CPortland, OR
WebsiteHdr · item Jwww.bethehealing.org/about
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOR
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A23)
Ruling yearIRS BMFOct 2022

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a10
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Dir.
$24,000Pt VII · Sec A
$18,000Pt VII · Sec A
$9,000Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A

Joy Degruy’s $24K as Executive Dir. is at the 19th percentile of top reported officer pay among 2213 $100K–1M arts & culture 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.

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Statement of Revenue

Part VIII
Program service revenue$300K · 60%
Contributions & grants$196K · 40%
Program service revenue60%$300K
Contributions & grants40%$196K
Total revenueLn 12$497K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.27
Program services27%$51K
Total functional expensesLn 25$188K

Balance Sheet

Part X · end of year
CashLn 1$309K
Total assetsLn 16$319K
Total liabilitiesLn 26$10K
Total net assetsLn 32$309K
Months of cash on handcomputed19.7

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $309K · Operating expenses/yr $188K
19.7 months
Where the money goes
Program services
Program services $51K · Total expenses $188K
not reported
Management & General
Management & general $0 · Total expenses $188K
not reported
Fundraising
Fundraising $0 · Total expenses $188K
not reported
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $196K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $196K · Total revenue $497K
40%
Government reliance
Government grants — · Total revenue $497K
Earned-income share
Program service revenue $300K · Total revenue $497K
60%
Investment reliance
Investment income $0 · Total revenue $497K
0%
Program self-sufficiency
Program service revenue $300K · Total expenses $188K
160%
Growth & trend
Revenue growth (YoY)
This year $497K · Prior year $208K
+138%
Net-asset trend (YoY)
End of year $309K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $497K · Expenses $188K
+62%
Liabilities-to-Assets
Total liabilities — · Total assets $319K
Net-asset ratio
Net assets $309K · Total assets $319K
97%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $319K
0%
People & payroll
Highest Reported Total Compensation
Individual Joy Degruy · Reported title Executive Dir. · Highest reported compensation $24K · Total expenses $188K
13%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $102K · Total expenses $188K
54%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 27%
Overhead ratio 0%
Fundraising cost ratio 0%
Revenue growth 138%
Investment management fee ratio 0%
Legal fee ratio 3%
Accounting fee ratio 0%
Fundraising fee ratio 17%

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.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$114K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$497K revenue · viewing · ⤓ 990 PDF
FY2024$208K revenue · ⤓ 990 PDF

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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
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