One Heart Global Ministries

Nonprofit profile at a glance

EIN
271523088
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Concord, NC, USA
Phone
4236193963
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Christianity

Official website

Reported finances

Revenue
$647,238
Expenses
$627,112
Assets
$116,464
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Robin Manning (President)
  • Nancy McDowell (Vice President)

Highest reported compensation

  • Katty Aguirre (Trustee): $31,500 total reported compensation

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

Overview

Mission

OHGM is a Christ-centered ministry organization focused on meeting the spiritual and physical needs of the Highland people of Ecuador.

What it reported doing in 2025

OHGM's international missionary and independent contractor in Ecuador, Katty Aguirre, also conducts direct community support outside the work done by US teams. In this work, Katty arranges and provides leadership training and education for churches. Bibles and education materials, operates soup kitchens, provides food baskets, and provides church facilities support on special building projects roofs, etc. She holds large community gatherings and celebrations for Christmas and other religious holidays. These programs are directly reimbursed by OHGM.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 53
  • Accountability: 70
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.2%; rating input score 67
  • Program expense ratio: 69.4%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • 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: 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.1%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 11.5% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 67.2% of revenue deployed · 69.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $435K in reported program spending
  • Leadership: top reported pay $32K · 12 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 12 filing years from 2011 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 50/100.