Healing Hearts Child Advocacy Center

Nonprofit profile at a glance

EIN
454962693
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Southaven, MS, USA
Phone
6623491555
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$1,099,374
Expenses
$709,786
Assets
$1,652,645
Liabilities
$140,651

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Benjamin Boren (President)
  • Misty Gray (Executive Director)

Highest reported compensation

  • Misty Gray (Executive Director): $67,279 total reported compensation

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

Overview

Mission

To provide resources and services for victims of child abuse and their non-offending caregivers and by advocating education to prevent child abuse in DeSoto County, Mississippi and the surrounding area.

What it reported doing in 2024

Initial contact with the appropriate state and local agencies responsible for the coordination of services for cases involving alleged child abuse, conduct forensic interviews and provide resources and services to care for the victims and their non-offending caregivers.

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

STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.3%; rating input score 52
  • Program expense ratio: 78.3%; rating input score 78
  • Fundraising efficiency: $28.65 raised per $1 spent on fundraising; rating input score 67; 67th 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: 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 35.4%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 2.33; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 9.3% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 15.2% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 25.8% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 52.3% of revenue deployed · 78.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $556K in reported program spending
  • Leadership: top reported pay $67K · 14 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.