Harvest House Inc

Nonprofit profile at a glance

EIN
660833868
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Barrigada, GU, USA
Phone
6713005433
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$334,062
Expenses
$356,727
Assets
$476,751
Liabilities
$15,236

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Rosie Herrera-Duenas (President)

People named in this filing

  • Rosie Herrera-Duenas (President)
  • Pastor Gary Walton (Chairman)
  • Chris Wolsley (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Helping children and teens on Guam develop a heart for God by providing a safe haven to help them grow physically, socially, mentally, and spiritually.

What it reported doing in 2024

Harvest House is a ministry for foster children & families on Guam that provides for their physical needs, spritual encouragement, and emotional support. Harvest House promotes awareness by: 1) Serving as a point of contact for community members and organizations interested in supporting the foster care system on Guam 2) Recruiting foster families and supporting families 3) Connecting with foster moms every month in a support group Harvest House also hosts seasonal events throughout the year that benefit foster children. Such events include Spring Pictures, Back 2 School Supply Stash, Orphan Sunday, and Christmas Celebration.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 85
  • Accountability: 65
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 60%; rating input score 60; 17th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -6.8%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 12.6% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 12.5% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 21.9% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $357K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Operating margin scored 26/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.