Heart Inclusive Arts Community

Nonprofit profile at a glance

EIN
471069422
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2016
Location
Charleston, SC, USA
Phone
8435648810
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$290,782
Expenses
$274,947
Assets
$92,105
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • SIERRA GARLAND (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SIERRA GARLAND (EXECUTIVE DIRECTOR): $47,213 total reported compensation
  • REBECCA WEEKES (BOARD SECRETARY): $34,410 total reported compensation

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

Overview

Mission

Heart provides visual arts, music, and performing arts mentorships and community engagement for adults with disabilities who want to grow and develop as artists.

What it reported doing in 2024

At heart, we have created a studio where artists of all abilities can come to foster their artistic skills and work together to create something that enriches and transforms the community. Inclusion in any field takes great efforts and heart is proud to be leading the way for inclusion in the charleston arts community. Through our mentorship program, we are able to create lasting relationships, foster community support of the arts and our program participants gain a sense of accomplishment, acceptance, higher self-esteem, purpose and meaning. Our program participants are able to showcase their art and talent through art sales, an annual musical and annual concert performance, all of which provide a great sense of accomplishment for our participants

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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 86
  • Accountability: 51
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.6%; rating input score 67
  • Program expense ratio: 70.4%; rating input score 70
  • Fundraising efficiency: $9.28 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd 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: 71.4%; rating input score 71; 19th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.4%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 29.7%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 11.9% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 10.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 66.6% of revenue deployed · 70.4% of spending went to programs
  • Governance: 5 of 7 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $194K in reported program spending
  • Leadership: top reported pay $47K · 8 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.