Hephzibah Ministries Inc

Nonprofit profile at a glance

EIN
580572463
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Fishers, IN, USA
Phone
4784773383
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs
Affiliation
Christianity

Reported finances

Revenue
$784,162
Expenses
$323,249
Assets
$6,890,042
Liabilities
$1,334

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

Leadership & pay

9 people listed

Highest reported compensation

  • Jodi Lewis (General Director): $81,007 total reported compensation

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

Overview

Mission

Equipping and mobilizing local Wesleyan churches to transform the lives of vulnerable children

Operating model

Revenue model
Investment-supported. 96% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 60% for direct work, 39% for grants, and 1% for affiliated organizations.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 63
  • Accountability: 79
  • Sustainability: 84
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.4%; rating input score 32
  • Program expense ratio: 75.2%; rating input score 75
  • Fundraising efficiency: $3.56 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th 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: 79.1%; rating input score 79; 34th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 58.8%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 21.31; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 25.1%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -27.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -15% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -6.2% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 32.4% of revenue deployed · 75.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $243K in reported program spending
  • Leadership: top reported pay $81K · 9 people listed
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes foreign activity and grants
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 32/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.