Abiding Hearts Home Care Inc

Nonprofit profile at a glance

EIN
811236316
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Birmingham, AL, USA
Phone
2057902433
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Home Health Care
Affiliation
Christianity

Reported finances

Revenue
$68,303
Expenses
$72,201
Assets
$34,779
Liabilities
$4,971

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Randall Johnson (Executive Director)
  • Courtney Johnson (Executive Director)

Highest reported compensation

  • Randall Johnson (Executive Director): $32,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Display the love of Christ within our local community by serving individuals of all ages who are sick, injured and widowed as we minister to every day needs.To provide in home nursing care, home maintenance and living assistance, as well, palliative and chaplain support care.

What it reported doing in 2024

Display the love of Christ within our local community by serviing individuals of all ages who are sick, injured and/or widowed as we minister to physical, spiritual and every day needs.To provide in home nursing care, home maintenance and living assistance, as well, palliative and chaplain support care.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 31
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.7%; rating input score 97
  • Program expense ratio: 91.5%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 22nd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.7%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 44.6%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: -6.2% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 96.7% of revenue deployed · 91.5% of spending went to programs
  • Governance: 4 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $66K in reported program spending
  • Leadership: top reported pay $32K · 6 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.