Harvest Evangelistic Association
Nonprofit profile at a glance
- EIN
- 742769694
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- San Antonio, TX, USA
- Phone
- 2104902888
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- Protestant
- Affiliation
- Christianity
Reported finances
- Revenue
- $617,313
- Expenses
- $705,318
- Assets
- $571,644
- Liabilities
- $31,171
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Highest reported compensation
- Greg McClanahan (Director): $56,426 total reported compensation
- Michele McClanahan (Director): $34,723 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization exists, through our school of missions, to train, equip and support with love offerings national ministers to work as missionaries to the people of their own country in their own language.
What it reported doing in 2024
Work in mexico, congo drc, philippines, argentina, columbia and uganda to evangelize, build churches, support widows & orphans and train & equip native national ministers as missionaries. A total of 967,825 people reached and 78,311 decisions to follow christ in 2024.
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 78
- Accountability: 50
- Sustainability: 26
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.6%; rating input score 94
- Program expense ratio: 81.8%; rating input score 82
- Fundraising efficiency: $39.76 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 1 of 8 controls in place; rating input score 12
- Claims monitoring procedures: Pass
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- 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: 33.3%; rating input score 33; 10th 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: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -14.3%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 0.81; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 51; 51st percentile among comparable filings
- Officer compensation ratio: 12.9%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: -0.7% per year; rating input score 0; 15th percentile among comparable filings
- Revenue growth: -1.4% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -3.1% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 93.6% of revenue deployed · 81.8% of spending went to programs
- Governance: 1 of 3 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $577K in reported program spending
- Leadership: top reported pay $56K · 3 people listed
- Consistency: 29 of 30 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and foreign activity
- Filing history: 14 filing years from 2010 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.
- Moderate — Accountability: Independent voting board scored 33/100.
- High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
- High — Sustainability: Operating margin scored 13/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 28/100.
- Review — Sustainability: Liabilities to assets ratio scored 51/100.