Harvest Time Encounters

Nonprofit profile at a glance

EIN
203232035
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2019
Location
Greeneville, TN, USA
Phone
7316162513
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Reported finances

Revenue
$459,966
Expenses
$421,244
Assets
$165,272
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • H LEON HOOVER (EXECUTIVE DIRECTOR)

People named in this filing

  • H LEON HOOVER (EXECUTIVE DIRECTOR)
  • PAULA E HOOVER (FINANCIAL SECRETARY)
  • ABEL CARRICO (BOARD MEMBER)

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

Harvest time encounters (hte) is a non-profit religious organization dedicated to supporting existing relief agencies and their leadership that primarily aid children (and adults) at risk in the USA and abroad. We "go" to the least of these and often enable teams to travel with us to experience his presence and demonstrate his compassion everywhere.

What it reported doing in 2024

Hurricane helene disaster relief and recovery: after hurricane helene, harvest time encounters provided immediate relief supplies and began partnering with other local and nation disaster relief agencies for long term relief in eastern Tennessee and western North Carolina. Efforts included: providing recovery assistance, providing temporary housing, supplying building materials, and coordinating volunteer labor teams. We continue to identify and validate families still suffering from the hurricane helene disaster and provide ongoing assistance as we can.

Operating model

Revenue model
Donor-supported. 77% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 50
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.7%; rating input score 86
  • Program expense ratio: 93.6%; rating input score 94
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 8.4%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 42.1% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: -20.3% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 85.7% of revenue deployed · 93.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $394K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2020 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Growth: Asset growth scored 0/100.