Civic Intelligence

Heartland Child Nutrition Inc

EIN 45-0383240 • 501(c)3 • Bismarck, ND

Profile

Heartland child nutrition receives funding from the united states dept of agriculture (usda) child and adult care food program (cacfp) to provide reimbursement for meals and snacks served to children enrolled in licenses or self-declared childcare homes. The purpose is to respond to the growing national awareness of a child's need for good nutrition, proper eating and health habits. Child care providers are able to provide nutritional meals and snacks to enrolled children without charge if enrolled with heartland.

PO Box 1218Bismarck, ND 58502-1218

www.heartlandnutrition.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.95x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.10x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

36th percentile

-1.0%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$85,274

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

12th percentile

-16%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-14%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$482,344

Down $94,364 (-16%) from 2023

Liabilities

Down

$456,557

Down $48,215 (-9.6%) from 2023

Net Assets

Down

$25,787

Down $46,149 (-64%) from 2023

Revenue

Down

$4,517,152

Down $724,341 (-14%) from 2023

Expenses

Down

$4,563,301

Down $715,156 (-14%) from 2023

Net Income

Down

-$46,149

Down $9,185 (-25%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0-$200KAssets 2011: $314,440Liabilities 2011: $297,154Net Assets 2011: $17,2862011Assets 2012: $254,128Liabilities 2012: $233,569Net Assets 2012: $20,5592012Assets 2013: $297,635Liabilities 2013: $272,563Net Assets 2013: $25,0722013Assets 2014: $268,230Liabilities 2014: $253,954Net Assets 2014: $14,2762014Assets 2015: $265,567Liabilities 2015: $269,235Net Assets 2015: -$3,6682015Assets 2016: $298,473Liabilities 2016: $282,369Net Assets 2016: $16,1042016Assets 2017: $342,610Liabilities 2017: $278,463Net Assets 2017: $64,1472017Assets 2018: $361,693Liabilities 2018: $265,542Net Assets 2018: $96,1512018Assets 2019: $399,587Liabilities 2019: $304,691Net Assets 2019: $94,8962019Assets 2020: $405,865Liabilities 2020: $307,511Net Assets 2020: $98,3542020Assets 2021: $663,920Liabilities 2021: $540,221Net Assets 2021: $123,6992021Assets 2022: $616,858Liabilities 2022: $507,958Net Assets 2022: $108,9002022Assets 2023: $576,708Liabilities 2023: $504,772Net Assets 2023: $71,9362023Assets 2024: $482,344Liabilities 2024: $456,557Net Assets 2024: $25,7872024

Highlighted filing

2024

Assets$482,344
Liabilities$456,557
Net Assets$25,787

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $3,171,285Expenses 2011: $3,161,517Net Income 2011: $9,7682011Revenue 2012: $3,221,744Expenses 2012: $3,218,471Net Income 2012: $3,2732012Revenue 2013: $3,131,449Expenses 2013: $3,126,936Net Income 2013: $4,5132013Revenue 2014: $3,200,254Expenses 2014: $3,211,050Net Income 2014: -$10,7962014Revenue 2015: $3,297,037Expenses 2015: $3,314,981Net Income 2015: -$17,9442015Revenue 2016: $3,424,821Expenses 2016: $3,386,521Net Income 2016: $38,3002016Revenue 2017: $3,215,837Expenses 2017: $3,167,794Net Income 2017: $48,0432017Revenue 2018: $5,760Expenses 2018: $3,003,847Net Income 2018: -$2,998,0872018Revenue 2019: $2,842,492Expenses 2019: $2,843,747Net Income 2019: -$1,2552019Revenue 2020: $3,086,209Expenses 2020: $3,082,751Net Income 2020: $3,4582020Revenue 2021: $3,932,118Expenses 2021: $3,906,773Net Income 2021: $25,3452021Revenue 2022: $4,795,543Expenses 2022: $4,810,342Net Income 2022: -$14,7992022Revenue 2023: $5,241,493Expenses 2023: $5,278,457Net Income 2023: -$36,9642023Revenue 2024: $4,517,152Expenses 2024: $4,563,301Net Income 2024: -$46,1492024

Highlighted filing

2024

Revenue$4,517,152
Expenses$4,563,301
Net Income-$46,149

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.48$0.46$0.03$4.52$4.56$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.58$0.50$0.07$5.24$5.28$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.62$0.51$0.11$4.80$4.81$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.66$0.54$0.12$3.93$3.91$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.31$0.10$3.09$3.08$0.00
2019Summary only. Only limited summary data is available for this year.$0.40$0.30$0.09$2.84$2.84$0.00
2018Summary only. Only limited summary data is available for this year.$0.36$0.27$0.10$0.01$3.00$3.00
2017Summary only. Only limited summary data is available for this year.$0.34$0.28$0.06$3.22$3.17$0.05
2016Summary only. Only limited summary data is available for this year.$0.30$0.28$0.02$3.42$3.39$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.27$0.00$3.30$3.31$0.02
2014Summary only. Only limited summary data is available for this year.$0.27$0.25$0.01$3.20$3.21$0.01
2013Summary only. Only limited summary data is available for this year.$0.30$0.27$0.03$3.13$3.13$0.00
2012Summary only. Only limited summary data is available for this year.$0.25$0.23$0.02$3.22$3.22$0.00
2011Summary only. Only limited summary data is available for this year.$0.31$0.30$0.02$3.17$3.16$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 11, 2025
Return Version
2023v6.0
Gross Receipts
$4,517,152
Mission and Program Overview

Mission

Heartland child nutrition receives funding from the united states dept of agriculture (usda) child and adult care food program (cacfp) to provide reimbursement for meals and snacks served to children enrolled in licenses or self-declared childcare homes. The purpose is to respond to the growing national awareness of a child's need for good nutrition, proper eating and health habits. Child care providers are able to provide nutritional meals and snacks to enrolled children without charge if enrolled with heartland.

Sponsor of the us department of agriculture child and adult food program in north dakota. Through this program, heartland reimburses meals and snacks served to children in licensed child care homes; monitors the child care homes and food served to children. Educate providers on good nutrition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$381,430$357,105▼ $24,325
Intangible Assets$95,269$72,830▼ $22,439
Cash and Non-Interest-Bearing Accounts$85,409$43,914▼ $41,495
Land, Buildings, and Equipment, Net$13,621$7,995▼ $5,626
Prepaid Expenses and Deferred Charges$979$500▼ $479
Total Assets$576,708$482,344▼ $94,364
Liabilities
Accounts Payable and Accrued Expenses$416,405$366,149▼ $50,256
Other Liabilities$88,367$90,408▲ $2,041
Total Liabilities$504,772$456,557▼ $48,215
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$71,936$25,787▼ $46,149
Total Net Assets Fund Balance$71,936$25,787▼ $46,149
Total Liabilities and Net Assets / Fund Balance$576,708$482,344▼ $94,364

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,995$62,181$70,176
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dorleen WolbaumExecutive DiFT$66,105$19,169$85,274

Board Members and Trustees

NameTitle
Jennifer BarryPresident
Adam DeverDirector
Rachel TetzloffExec Director eff
Will SwansonVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,504,610
Investment Income
$0
Other Revenue
$12,542
Change in Net Assets
$-46,149

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,517,152
Total Revenue per Audited Statements
$4,517,152
Total Revenue per Form 990
$4,517,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,181,677
Salaries, Compensation, and Employee Benefits$381,624
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$231,665-$231,665
Current Officers, Directors, Trustees, and Key Employees-$88,223-$88,223
Office Expenses-$65,381-$65,381
Travel-$40,206-$40,206
Fees for Services Other-$26,062-$26,062
Occupancy-$25,783-$25,783
Payroll Taxes-$22,792-$22,792
Other Employee Benefits-$21,952-$21,952
Fees for Services Accounting-$21,000-$21,000
Pension Plan Contributions-$16,992-$16,992
Depreciation Depletion-$6,322-$6,322
Insurance-$2,447-$2,447
Other Expenses$3,991,109$825-$825
Total Functional Expenses$3,991,109$572,192$0$4,563,301

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,563,301
Total Expenses per Audited Statements$4,563,301
Total Expenses per Form 990$4,563,301
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$73,780
Accrued Leave Payable$16,628
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The executive director and board president will review the return prior to filing. A copy will be emailed to other board members.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest is discussed regularly at board of director meetings and staff meetings to educate everyone on the policy.

Form 990, Page 6, Part VI, Line 15A

Board approves executive director compensation when annual budget is approved. Board members consider known salaries for similar positions.

Form 990, Page 6, Part VI, Line 15B

No compensation for board officers. All staff salaries are approved in the budget process. Salaries are compared to known similar positions in the area.

Form 990, Page 6, Part VI, Line 19

Documents will be provided upon request to the staff at the office or copies provided for a nominal fee upon phone, mail, or email request.

Filing and Contact Details

Filer

Filer Name
Heartland Child Nutrition Inc
EIN
45-0383240
Phone
7012500140
Address
PO BOX 1218, BISMARCK, ND 58502-1218

Signing Officer

Name
Rachel Tetzloff
Title
Exec Director eff 4/2025
Phone
7012500140
Signed
2025-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Tetzloff
Formed
1984
Legal Domicile
Nd
Voting Board Members
3
Independent Board Members
3
Employees
10
Volunteers
5

Preparer

Firm
Haga Kommer Ltd
Address
204 E MAIN ST, MANDAN, ND 58554
Preparer
Lynnell Rude CPA
Phone
7016639345
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Heartland child nutrition receives funding from the united states dept of agriculture (usda) child and adult care food program (cacfp) to provide reimbursement for meals and snacks served to children enrolled in licenses or self-declared childcare homes. The purpose is to respond to the growing national awareness of a child's need for good nutrition, proper eating and health habits. Child care providers are able to provide nutritional meals and snacks to enrolled children without charge if enrolled with heartland.

Form 990, Page 1, Part I, Line 6

Volunteers include board members who receive no compensation for their time.

Financial Statement Notes

Schedule D, Page 3, Part X

It is the opinion of management that hcn has no significant uncertain tax positions that would be subject to change upon examination. The federal income tax returns of hcn are subject to examination by the irs, generally for three years after filing.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED LEAVE PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IT IS THE OPINION OF MANAGEMENT THAT HCN HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF HCN ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER FILING.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HEARTLAND CHILD NUTRITION RECEIVES FUNDING FROM THE UNITED STATES DEPT OF AGRICULTURE (USDA) CHILD AND ADULT CARE FOOD PROGRAM (CACFP) TO PROVIDE REIMBURSEMENT FOR MEALS AND SNACKS SERVED TO CHILDREN ENROLLED IN LICENSES OR SELF-DECLARED CHILDCARE HOMES. THE PURPOSE IS TO RESPOND TO THE GROWING NATIONAL AWARENESS OF A CHILD'S NEED FOR GOOD NUTRITION, PROPER EATING AND HEALTH HABITS. CHILD CARE PROVIDERS ARE ABLE TO PROVIDE NUTRITIONAL MEALS AND SNACKS TO ENROLLED CHILDREN WITHOUT CHARGE IF ENROLLED WITH HEARTLAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS INCLUDE BOARD MEMBERS WHO RECEIVE NO COMPENSATION FOR THEIR TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR AND BOARD PRESIDENT WILL REVIEW THE RETURN PRIOR TO FILING. A COPY WILL BE EMAILED TO OTHER BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST IS DISCUSSED REGULARLY AT BOARD OF DIRECTOR MEETINGS AND STAFF MEETINGS TO EDUCATE EVERYONE ON THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD APPROVES EXECUTIVE DIRECTOR COMPENSATION WHEN ANNUAL BUDGET IS APPROVED. BOARD MEMBERS CONSIDER KNOWN SALARIES FOR SIMILAR POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO COMPENSATION FOR BOARD OFFICERS. ALL STAFF SALARIES ARE APPROVED IN THE BUDGET PROCESS. SALARIES ARE COMPARED TO KNOWN SIMILAR POSITIONS IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS WILL BE PROVIDED UPON REQUEST TO THE STAFF AT THE OFFICE OR COPIES PROVIDED FOR A NOMINAL FEE UPON PHONE, MAIL, OR EMAIL REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RACHEL TETZLOFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIR-EFF 4/2025
ReturnHeader/BusinessOfficerGrp/PhoneNum07012500140
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HEARTLAND CHILD NUTRITION INC
ReturnHeader/Filer/BusinessNameControlTxt0HEAR
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAGA KOMMER LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0204 E MAIN ST
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LYNNELL RUDE CPA
ReturnHeader/ReturnTs02025-07-14T10:05:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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