Hearts for Eternity Inc

Nonprofit profile at a glance

EIN
863353047
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Johns Creek, GA, USA
Phone
7705962992
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Management & Technical Assistance
Affiliation
Christianity

Official website

Reported finances

Revenue
$665,543
Expenses
$588,542
Assets
$273,478
Liabilities
$2,476

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

Leadership & pay

4 people listed

Executive titles in this filing

  • BRYCE NORTON (PRESIDENT)

Highest reported compensation

  • BRYCE NORTON (PRESIDENT): $156,000 total reported compensation

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

Overview

Mission

The vision - hearts for eternity exists to connect followers of jesus to a deeper relationship with god through prayer. The mission - our vision is achieved by facilitating prayer, marriage, and spiritual formation retreats that focus on learning to listen to the lord.

What it reported doing in 2024

Our vision of facilitating prayer, marriage, and spiritual formation retreats was promoted by the following activities worldwide. United states: 1 listening prayer retreat in orlando-65 jesus film staff members 1 international conference (Washington dc) presentation on christian persecution in north africa-100 attendees-1,000 in conference travel for 2 people 118 christian leaders and ceos served domestically in 2 states through 15 listening prayer and marriage retreats 100 christian pastors serviced domestically in ga through a one-day listening prayer day south africa: construction of commercial kitchen for south africa retreat center-46,000 5 south africa listening prayer or spiritual formation retreats-182 sa young life leaders-financially sponsored each participant at 250/each, plus other retreat expenses = 57,750 total 1 south african intern to do ongoing discipleship among young life leaders in south africa, zimbabwe, and eswatini-6,000 north africa: 2 listening prayer retreats in north africa-39 youth-4,000 2 listening prayer retreats in north africa-100 christian leaders at each retreat-13,000 1 national prayer retreat in north africa-150 church planting leaders- 4,000 ministry to sudanese refugees in north africa-80 refugees partnered with man ministries to co-lead 1 online weekly worship service in arabic for people living in multiple persecuted north africa nations (2,000+ attendees w/ 50% requesting further spiritual guidance) partnered with man ministries to lead 3-day online spiritual revival for online arabic church-500,000 attendees-2,000 ongoing leadership of 1 online arabic church focused on a north africa nation where christians are being arrested and killed-24,000 provided a home and basic living needs for the refugee pastor (family of 3) who leads this church south asia: partnered with ignite ministries for a 3-day spiritual revival in sri lanka-1000s attended

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.

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 few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 62
  • Accountability: 63
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.4%; rating input score 88
  • Program expense ratio: 99.9%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • 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 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 11.6%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 26.5%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 45% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 41.1% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 31.6% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 88.4% of revenue deployed · 99.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $588K in reported program spending
  • Leadership: top reported pay $156K · 4 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 3 filing years from 2022 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 7 not reported.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.