Heart of a Matter Ministries

Nonprofit profile at a glance

EIN
843058468
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Sherman, TX, USA
Phone
9039140732
Rating
97
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services N.E.C.

Reported finances

Revenue
$83,220
Expenses
$76,241
Assets
$61,716
Liabilities
$4,367

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Tina Gardner (President)
  • Brain Gardner (Vice-President)

People named in this filing

  • Tina Gardner (President)
  • Brain Gardner (Vice-President)
  • Grant Magers (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Heart of the Matter Ministry's, HOAMM, purpose is to provide resources, services and initiatives that foster emotional, relational, physical and spiritual growth for living life with purpose.

What it reported doing in 2025

THE OPTIONS R.E.A.C.H YOUTH PROGRAM - Is program is designed to equip, empower, and encourage vulnerable youth to rise above their circumstances and reach their full God-given potential. We serve youth who are at risk, system-involved, or facing significant barriers, offering them constant mentoring, life skill training, spiritual guidance, and positive role models. Through partnership with local schools, juvenile justice programs and community agencies, Options REACH creates a safe, supportive environment where students can grow in confidence, character and competence. Our sessions cover everything from emotional wellness and conflict resolution to personal finance, career readiness, and faith-based identity formation. This program exists to bridge the gap between where youth are and where God is calling them to be, offering them real options for a better future and a clear path toward lasting transformation. This year this program spent 1,092 volunteer hours serving 341 participants.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

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

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 8.4%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 33%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 43.8% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 33% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 7 filed program accomplishments · $87K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.