One Heart Ministries Inc

Nonprofit profile at a glance

EIN
342066493
IRS 990 coverage
2017–2022
Official website data refreshed
Sep 2026
Forms available
Form 990 2022
Location
Conyers, GA, US
Phone
678-910-5725
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Interfaith Coalitions
Affiliation
Interfaith

Official website

Reported finances

Revenue
$484,126
Expenses
$549,417
Assets
$12,812
Liabilities
$24,030

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • John Ulmer (Executive Director)

Highest reported compensation

  • Sheldon Landy (Director of Ministries): $78,095 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We exist to serve people's spiritual needs while helping to meet their physical needs.

What it reported doing in 2022

One heart ministries offers a variety of service programs for youth, schools, community prisons, church partnerships and honduras mission trips. These programs include christmas hope, community mobile church, one heart fall camp, school devotions, thursday night transformation, feeding the homeless at safehouse outreach in atlanta, xtra mile ministries, one heart's prison ministries for the atlanta transitional center, and one heart church. They become affiliated with the churches they serve. The programs are centered on helping to reach all men, women, and children and unify them through the glory of jesus christ and the establishment of the church.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 93% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 85
  • Accountability: 69
  • Sustainability: 14
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.1%; rating input score 87
  • Program expense ratio: 76.8%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.5%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 1.88; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 7.9% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 5 operating locations identified
  • Where the money goes: 87.1% of revenue deployed · 76.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $422K in reported program spending
  • Leadership: top reported pay $78K · 9 people listed
  • Consistency: 20 of 23 current checks pass · 3 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2017 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: Governance controls: 5 of 7 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.