Harvest Foundation

Nonprofit profile at a glance

EIN
953236330
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Phoenix, AZ, USA
Phone
6022581083
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$770,516
Expenses
$1,021,424
Assets
$2,416,027
Liabilities
$5,089

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

Leadership & pay

5 people listed

Executive titles in this filing

  • ROBERT C MOFFITT (President)

Highest reported compensation

  • JULIAN GIBB (Executive Dir.): $108,874 total reported compensation
  • ROBERT C MOFFITT (President): $39,607 total reported compensation

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

Overview

Mission

Encourage and prepare churches around the world to respond fully to the directives of jesus christ. Witness the love of god to individuals in words and deeds of service. Minister to needs for healing and growth in all areas: physical, spritual, social, and wisdom.

What it reported doing in 2025

Conferences are conducted around the world, where the organizaton presents to local church pastors and leaders biblically based messages with an emphasis on the demonstration of god's love to non-believers. The conferences are initated and coordinated by leadership of sponsoring groups in the countries where they are held.follow-up training sessions are arranged and conducted with pastors and church leaders who want to communicate their new vision and understanding to their local congregations.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 93% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 75
  • Accountability: 62
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.7%; rating input score 81
  • Program expense ratio: 59.8%; rating input score 60
  • Fundraising efficiency: $10.44 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • 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; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 19th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -32.6%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 2.37; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 14.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -3.3% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 80.7% of revenue deployed · 59.8% of spending went to programs
  • Governance: 3 of 4 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $611K in reported program spending
  • Leadership: top reported pay $109K · 5 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 14 filing years from 2011 to 2025
  • 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.

  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.