Heavens Gate Bible Fellowship

Nonprofit profile at a glance

EIN
721598402
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2019
Location
Middletown, DE, USA
Phone
3024629003
Rating confidence
Limited
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$0
Expenses
$0
Assets
$817,854
Liabilities
$540,059

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Timothy Johns (President/CEO)
  • Monique Johns (Vice President)

Highest reported compensation

  • Timothy Johns (President/CEO): $26,126 total reported compensation

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

Overview

Mission

At HGM, our mission is to foster a sense of community through faith and outreach within our church. We strive to restore lives through our Ministry by providing spiritual development programs that empower individuals with anointing and teaching.

What it reported doing in 2025

We have no program service accomplishments

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 73
  • Accountability: 5
  • Sustainability: 1
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 75%; rating input score 75; 1st 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: 0%; rating input score 0; 10th 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: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0.66; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -40% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -26.7% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 4 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $26K · 5 people listed
  • Consistency: 10 of 12 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2020 to 2025
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • Moderate — Transparency & Controls: Schedule M noncash within contributions did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.