Hearts of Christ Children's Ministry

Nonprofit profile at a glance

EIN
113683750
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Morristown, TN, USA
Phone
4233124466
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Service Organizations
Affiliation
Christianity

Reported finances

Revenue
$729,465
Expenses
$284,052
Assets
$728,474
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • CARLA JENNINGS (PRESIDENT, DIRECTOR)
  • CAROLYN HARVILLE (VICE PRESIDENT, DIRECTOR)

People named in this filing

  • CARLA JENNINGS (PRESIDENT, DIRECTOR)
  • CAROLYN HARVILLE (VICE PRESIDENT, DIRECTOR)
  • KELLY BROOKS (SECRETARY/TREASURER, DIREC)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To lead people to christ through showing his love to hurting, poverty-stricken people in remote areas of the world such as the villages in belize.

What it reported doing in 2025

School program - our goal is to educate the belizian children so that they may find jobs/skills and eventually break the cycle of poverty in these small villages. The school program pays students' tuition, textbooks, supplies, uniforms, etc.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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 - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 55
  • Accountability: 64
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.3%; rating input score 38
  • Program expense ratio: 97%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 61.1%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 2.56; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 38.3% of revenue deployed · 97% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $276K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 38/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.