Hearts in Motion

Nonprofit profile at a glance

EIN
351887934
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Schererville, IN, USA
Phone
2199242446
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health - General and Rehabilitative N.E.C.

Official website

Reported finances

Revenue
$1,371,890
Expenses
$1,782,579
Assets
$3,700,423
Liabilities
$1,524,119

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KAREN SCHEERINGA-PARRA (EXECUTIVE DIRECTOR)
  • KATHY JANISCH (PRESIDENT)

Highest reported compensation

  • KAREN SCHEERINGA-PARRA (EXECUTIVE DIRECTOR): $90,182 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 mission of hearts in motion is to provide care and medical treatement for children, families, and communities through its programs and sponsorships in the u.s. And central america. An additional goal is to provide opportunities for individuals to partcipate in short-term mission experiences.

What it reported doing in 2024

The core of the humanitarian and medical aid provided by hearts in motion is located in guatemala. Hearts in motion has provided a great deal of medical care through its mission trips into the areas, as well as a great deal of humanitarian aid to the regions in the form of clothing, medical supplies, school supplies, and training. Hearts in motion has been instrumental in the development of firefighter programs throughout guatemala and has provided training and equipment to stations throughout the region. Construction has always been part of the program. Hearts in motion has constructed homes, schools, and multi-use buildings in a number of villages throughout the region, providing shelter and educational opportunities to those who would otherwise have nothing available. Children have also been a part of the hearts in motion program since the beginning. Through nutritional education, the providing of dental hygiene and dental education, and the holding of bible schools throughout the region, hearts in motion is working to improve the overall society.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 56% for direct work, and 44% for grants.
  • 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. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 68
  • Accountability: 85
  • Sustainability: 31
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.5%; rating input score 82
  • Fundraising efficiency: $12.24 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • 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: 98.6%; rating input score 99; 47th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 24th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -29.9%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 2.08; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -4.7% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 25.8% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.5% of spending went to programs
  • Governance: 11 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $90K · 12 people listed
  • Consistency: 30 of 32 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 53/100.