Eric Horner Ministries Inc

Nonprofit profile at a glance

EIN
201869358
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Lebanon, TN, USA
Phone
6159693742
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religious Media, Communications
Affiliation
Christianity

Reported finances

Revenue
$129,891
Expenses
$124,362
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JOSEPH E HORNER (PRESIDENT)
  • EDWARD A PUCKETT (VICE PRESIDENT)

Highest reported compensation

  • JOSEPH E HORNER (PRESIDENT): $1,624 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Introduce the lost to christ-encourge the discouraged-challenge believers-motivate the complacent-celebrate our nation and the blessing of being an american-honor out veterans nd active military who have sacrificed for our freedom and strengthen families

What it reported doing in 2025

Religious organization

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 100
  • Accountability: 24
  • Sustainability: 25
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.9%; rating input score 66
  • Program expense ratio: 68.8%; rating input score 69
  • Fundraising efficiency: $1.92 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 33.3%; rating input score 33; 18th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.3%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 1.3%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -2.5% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 65.9% of revenue deployed · 68.8% of spending went to programs
  • Governance: 1 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $2K · 3 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2011 to 2025
  • 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.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.