Emotionally Healthy Discipleship

Legal name: Emotionally Healthy Spirituality Inc

Nonprofit profile at a glance

EIN
452584808
IRS 990 coverage
2013–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Elmhurst, NY, USA
Phone
7184240122
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,274,114
Expenses
$1,201,369
Assets
$431,807
Liabilities
$69,428

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Rev Peter Scazzero (President/Chairman)
  • Ruth Lugo (Executive Director)

Highest reported compensation

  • Rev Peter Scazzero (President/Chairman): $155,750 total reported compensation
  • Ruth Lugo (Executive Director): $95,000 total reported compensation

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

Overview

Mission

To reverse the trend of shallow Christianity and equip churches and leaders to live out of real depth in Christ.

What it reported doing in 2024

Emotionally Healthy Discipleship is dedicated to transforming church culture through the multiplication of deeply changed leaders and disciples. We equip church leaders to lead from their inner life with Christ and move to raise up mature disciples in their church, community and the world. - The EHD School of Leadership held a spring and fall session in 2024 that served 316 pastors and church leaders from 31 states and 15 countries. - 74 Spanish speaking pastors and church leaders participated in the School of Leadership. - Our quarterly webinars had an average registration of 580 and covered topics that included: How to Develop High Impact Leaders in Your Church, Discover the Emotionally Healthy Discipleship Course. - The semi-monthly EH Leader podcast has reached over 11 million downloads. In 2024, topics included: Put a Stop to Your Hurried, Rushed Life, Emotionally Healthy Parenting, The Power of a Hidden Life, Names before Numbers, Slowness over Speed: Lessons from the Mustard Seed. - More than 700 churches in North America and throughout the globe run EHD courses annually. - Over the years EHD has developed a robust Leader's Resource Vault with free resources available on our website at emotionallyhealthy.org - In 2024, EHD leadership contracted to develop an App (The EH Leaders Community Hub) that will provide resources and an environment to foster both community and learning. The App will be beta tested in the fall of 2025 for release in 2026. - In May of 2024, EHD hosted 30 pastoral couples for an on-site retreat called "Lead Out of Your Marriage" to strengthen and support the marriages in our Church Culture network.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 79
  • Accountability: 83
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.1%; rating input score 90
  • Program expense ratio: 78.9%; rating input score 79
  • Fundraising efficiency: $7.09 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 15th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.7%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 20.9%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 10.5% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site
  • Where the money goes: 90.1% of revenue deployed · 78.9% of spending went to programs
  • Governance: 5 of 7 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $948K in reported program spending
  • Leadership: top reported pay $156K · 9 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $257K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.