Heroes Church

Nonprofit profile at a glance

EIN: 364862305
IRS 990 coverage: 2020–2025
Forms available: Form 990 2025, Form 990-EZ 2019
Location: Fontana, CA, USA
Phone: 9515365397
Rating: 20
Verdict: REVIEW
Rating confidence: Moderate
Sector: Christianity
Affiliation: Christianity

Reported finances

Revenue: $351,698
Expenses: $291,940
Assets: $0
Liabilities: $0

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

Leadership & pay

3 people listed

Executive titles in this filing

CECILIA FERNANDEZ (CEO)

Highest reported compensation

JEAN P FERNANDEZ (PASTOR): $77,000 total reported compensation
KARIN NAVARRO (SECRETARY): $4,800 total reported compensation
CECILIA FERNANDEZ (CEO): $4,800 total reported compensation

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

Overview

Mission

Our nbsp; mission nbsp; has nbsp; always nbsp; been nbsp; to nbsp; make nbsp; our nbsp; community nbsp; great nbsp; and nbsp; give nbsp; back nbsp; to nbsp; our nbsp; members nbsp; we nbsp; have nbsp; had nbsp; a nbsp; lot nbsp; more nbsp; conferences nbsp; our nbsp; precense nbsp; in nbsp; the nbsp; radio nbsp; has nbsp; been nbsp; significant nbsp; and nbsp; we nbsp; have nbsp; helped nbsp; the nbsp; missionaries nbsp; a nbsp; lot nbsp; more nbsp; the nbsp; kids nbsp; clubs nbsp; and nbsp; festivals nbsp; have nbsp; been nbsp; our nbsp; greatest nbsp; contributions nbsp; to nbsp; the nbsp; community nbsp; and nbsp; people nbsp; who nbsp; are nbsp; in nbsp; need

What it reported doing in 2025

Missionary

Operating model

Revenue model: Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - Program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

Financial Efficiency: 10
Transparency & Controls: 33
Accountability: 0
Sustainability: 33
Growth: 80

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 10.5%; rating input score 10
Program expense ratio: 12.6%; rating input score 13
Fundraising efficiency: Limited

Transparency & Controls

Consistency checks: 71.4%; rating input score 71; 0th percentile among comparable filings
Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
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: 0%; rating input score 0; 20th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Accountability

Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
Governance controls: 0 of 9 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Missing
- Other executive compensation review process: Missing
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail

Sustainability

Operating margin: 17%; rating input score 67; 67th percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 29.7%; rating input score 11; 11th percentile among comparable filings

Growth

Program expense growth: 60.9% per year; rating input score 100; 96th percentile among comparable filings
Revenue growth: 20.5% per year; rating input score 100; 87th percentile among comparable filings
Asset growth: Limited

Details

Where the money goes: 10.5% of revenue deployed · 12.6% of spending went to programs
Governance: 0 of 3 board members independent · 0 of 9 filing controls reported
Programs: 1 filed program accomplishment · $50K in reported program spending
Leadership: top reported pay $77K · 3 people listed · 1 of 6 pay-setting controls reported
Consistency: 9 of 11 current checks pass · 2 findings to review
Schedules: 4 filed schedules · includes foreign activity and executive pay
Filing history: 6 filing years from 2020 to 2025
Contacts: How to reach this organization
Money network: 3 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 — Financial Efficiency: Mission deployment rate scored 10/100.
High — Financial Efficiency: Program expense ratio scored 13/100.
High — Accountability: Independent voting board scored 0/100.
High — Accountability: Governance controls: 7 of 7 not reported.
High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
High — Transparency & Controls: Grant itemization coverage scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 1/100.
Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
High — Sustainability: Officer compensation ratio scored 11/100.