HOMES FOR HOMES Aka Homes 4 Homes

Nonprofit profile at a glance

EIN
473696537
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Brentwood, TN, USA
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing Development, Construction, Management

Official website

Reported finances

Revenue
$1,123,060
Expenses
$1,057,423
Assets
$1,007,190
Liabilities
$1,684

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Michael Smalling (President)
  • Jonathan Harris (Vice President)

People named in this filing

  • Michael Smalling (President)
  • Jonathan Harris (Vice President)
  • Josh Terry (Secretary)

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

Homes 4 Homes brings safe housing to people in developing countries. We empower local leaders and construction teams to build homes for at risk members of their own communities. Safe and secure housing positively impacts multiple generations of a family and allows them to raise their children in a better environment.

What it reported doing in 2025

Homes 4 Homes provides safe, stable homes for those in need. Helping entire communities move from survival to stability. In 2025, 208 homes were constructed, which provided safe and secure housing for over 1200 people in 15 communities. Pit latrines were also provided with these homes and over 32 water filitration systems were installed. Two Community wells and 2 churches were built, providing worship and gathering facilities for over 800 people. Two large community latrine facilties were built alongside these churches. We served 15 different communities in Honduras, Guatemala, Mexico and Uganda. Every construction team consisited of local skilled labor teams, resulting in jobs for 100 workers. All materials were sourced within the communities, providing economic stimulus and support to the communities we serve.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 86% of its reported program spending out as 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 most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 47
  • Accountability: 88
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.5%; rating input score 91
  • Program expense ratio: 96%; rating input score 96
  • Fundraising efficiency: $121.86 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 26th 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: 0%; rating input score 0; 15th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.8%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 19.4% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 15.1% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 22% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 90.5% of revenue deployed · 96% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes foreign activity
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.