David Heller Foundation

David Heller Foundation shows consistent revenue growth and strong asset accumulation with no reported liabilities or officer compensation.

EIN: 204974161 · Scappoose, OR · NTEE: B82 · Updated: 2026-03-28

$251KRevenue

$519KAssets

90/100Mission Score (Excellent)

B82

About David Heller Foundation

David Heller Foundation (EIN: 204974161) is a nonprofit organization based in Scappoose, OR, classified under NTEE code B82. The organization reported total revenue of $251K and total assets of $519K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of David Heller Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The David Heller Foundation demonstrates consistent financial health with a growing asset base and no reported liabilities across all available filings. In the most recent period (202312), the organization reported revenue of $277,338 against expenses of $197,741, indicating a healthy surplus. Over the past three years, revenue has shown an upward trend, from $199,501 in 2021 to $277,338 in 2023. The foundation's assets have also steadily increased, reaching $537,776 in 2023, suggesting sound financial management and accumulation of resources for its mission. The consistent reporting of zero liabilities further underscores its strong financial position.

Regarding spending efficiency, the absence of officer compensation reported in all filings is a significant positive indicator, suggesting that leadership is either volunteer-based or compensated through other means not categorized as officer compensation, which can contribute to lower administrative overhead. However, without a detailed breakdown of program, administrative, and fundraising expenses, a precise assessment of spending efficiency is challenging. The NTEE code B82 (Philanthropy, Voluntarism, and Grantmaking Foundations) suggests its primary activity is grantmaking, which typically involves lower direct program delivery costs but requires careful management of grant distribution and oversight.

Transparency appears to be good given the consistent filing of IRS Form 990s over 13 periods. The readily available financial data allows for an overview of its revenue, expenses, and asset growth. The lack of reported officer compensation enhances trust, as it implies resources are directed towards the foundation's philanthropic goals rather than executive salaries. To further enhance transparency, a more detailed breakdown of functional expenses (program, administrative, fundraising) would provide clearer insights into how funds are allocated.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates David Heller Foundation with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, David Heller Foundation allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The David Heller Foundation consistently reports 0% officer compensation across all available filings, indicating that executive leadership is likely volunteer-based or compensated through non-officer channels, which is highly efficient for an organization of its size (latest revenue $277,338).

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Strengths

The following positive indicators were identified for David Heller Foundation:

Consistent revenue growth, from $32,264 in 2014 to $277,338 in 2023.
Strong asset accumulation, increasing from $194,961 in 2014 to $537,776 in 2023.
Zero reported liabilities across all 13 filings, indicating excellent financial stability.
0% officer compensation reported in all filings, suggesting high efficiency and dedication of resources to mission.
Consistent filing of IRS Form 990s over 13 periods, demonstrating good transparency.

Frequently Asked Questions about David Heller Foundation

Is the David Heller Foundation a good charity?

Based on the available IRS 990 data, the David Heller Foundation appears to be a financially sound organization with consistent revenue growth, increasing assets, and no reported liabilities. The absence of officer compensation is a strong positive indicator of efficiency. However, without a detailed breakdown of program vs. administrative expenses, a definitive 'good' rating is difficult, but the financial health and lack of executive compensation are very positive signs.

How has the foundation's financial health changed over time?

The foundation's financial health has steadily improved. Revenue has grown from $32,264 in 2014 to $277,338 in 2023, and assets have increased from $194,961 to $537,776 over the same period. The organization has consistently maintained zero liabilities, indicating strong financial management and stability.

What is the trend in the foundation's expenses?

Expenses have generally increased in line with revenue growth, from $32,920 in 2014 to $197,741 in 2023. There was a notable dip in expenses in 2021 ($48,231) compared to revenue ($199,501), resulting in a significant surplus that year, contributing to asset growth.

Filing History

IRS 990 filing history for David Heller Foundation showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), David Heller Foundation's revenue has grown by 496.9%, moving from $46K to $277K. Total assets increased by 386.2% over the same period, from $111K to $538K. Total functional expenses rose by 1806.1%, from $10K to $198K. In its most recent filing year (2023), David Heller Foundation reported a surplus of $80K, with revenue exceeding expenses.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$277K	$198K	$538K	$0	—	View 990
2022	$210K	$197K	$458K	$0	—	View 990
2021	$200K	$48K	$446K	$0	—	View 990
2020	$51K	$89K	$294K	$0	—	View 990
2019	$148K	$110K	$333K	$0	—	View 990
2018	$139K	$114K	$295K	$0	—	View 990
2017	$100K	$84K	$270K	$0	—	—
2016	$69K	$42K	$254K	$0	—	View 990
2015	$106K	$75K	$226K	$0	—	View 990
2014	$32K	$33K	$195K	$0	—	View 990
2013	$66K	$12K	$196K	$0	—	—
2012	$40K	$8K	$142K	$0	—	—
2011	$46K	$10K	$111K	$0	—	—

Year-by-Year Financial Summary

2023: Revenue of $277K, expenses of $198K, and assets of $538K (revenue +32.3% year-over-year).
2022: Revenue of $210K, expenses of $197K, and assets of $458K (revenue +5.1% year-over-year).
2021: Revenue of $200K, expenses of $48K, and assets of $446K (revenue +294.6% year-over-year).
2020: Revenue of $51K, expenses of $89K, and assets of $294K (revenue -65.9% year-over-year).
2019: Revenue of $148K, expenses of $110K, and assets of $333K (revenue +6.8% year-over-year).
2018: Revenue of $139K, expenses of $114K, and assets of $295K (revenue +39.3% year-over-year).
2017: Revenue of $100K, expenses of $84K, and assets of $270K (revenue +43.7% year-over-year).
2016: Revenue of $69K, expenses of $42K, and assets of $254K (revenue -34.9% year-over-year).
2015: Revenue of $106K, expenses of $75K, and assets of $226K (revenue +229.9% year-over-year).
2014: Revenue of $32K, expenses of $33K, and assets of $195K (revenue -50.9% year-over-year).
2013: Revenue of $66K, expenses of $12K, and assets of $196K (revenue +63.5% year-over-year).
2012: Revenue of $40K, expenses of $8K, and assets of $142K (revenue -13.5% year-over-year).
2011: Revenue of $46K, expenses of $10K, and assets of $111K.

Data Sources and Methodology

This transparency report for David Heller Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.