Heart Consciousness Church Inc
Nonprofit profile at a glance
- EIN
- 237422390
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Middletown, CA, USA
- Phone
- 7079872477
- Rating
- 54
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $7,746,511
- Expenses
- $8,410,531
- Assets
- $49,650,463
- Liabilities
- $228,968
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Linda Findley Jennings (Senior Vice President, Assistant Secretary, Director)
- Maria Mosqueda (Vice President, Treasurer, Director)
- Robert Hartley (President and Director)
Highest reported compensation
- Linda Findley Jennings (Senior Vice President, Assistant Secretary, Director): $57,214 total reported compensation
- Susan Bermudez (Assistant Secretary, Director): $53,302 total reported compensation
- Maria Mosqueda (Vice President, Treasurer, Director): $51,693 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 teach and promote spiritual awareness, psychological growth, and holistic healing. We do this by providing a variety of ceremonies, meetings, instruction, practice, celebrations, and conferences. We honor and teach all religions not attempting to harm others. We provide a large sanctuary and spiritual community that draws thousands of guest members each year for retreats, conferences, and programs. We promote wholeness, oneness, and ecology.
What it reported doing in 2024
Health Treatments: The majority of the health treatments are massage, but they include many other kinds of work promoting healing. The combination of these treatments, the hot waters, and the mountainous outdoor experience provide an exhilarating feeling which makes people open to our teaching and point of view. Other healing modalities are cranial-sacral, deep tissue massage, water massage (Watsu) which was created here, acupuncture, shiatsu, spa treatments, etc. A deep religious experience comes best with healthy bodies and minds.
Operating model
- Revenue model
- Other-operating. 86% of the money available for current operations came from other operating revenue.
- 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
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 34
- Transparency & Controls: 92
- Accountability: 49
- Sustainability: 51
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36.7%; rating input score 37
- Program expense ratio: 29.4%; rating input score 29
- Fundraising efficiency: $10 raised per $1 spent on fundraising; rating input score 38; 38th 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: 60%; rating input score 60; 9th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -8.6%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 5.9; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 89; 89th percentile among comparable filings
- Officer compensation ratio: 2.4%; rating input score 73; 73rd percentile among comparable filings
Growth
- Program expense growth: -1.5% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: -7.6% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: -1% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 36.7% of revenue deployed · 29.4% of spending went to programs
- Governance: 3 of 5 board members independent · 3 of 9 filing controls reported
- Programs: 7 filed program accomplishments · $2.5M in reported program spending
- Leadership: top reported pay $57K · 6 people listed
- Highest-paid contractors: 4 contractors listed · $863K reported
- Consistency: 42 of 42 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
- High — Financial Efficiency: Program expense ratio scored 29/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 15/100.
- High — Growth: Asset growth scored 0/100.