Open Heavens Ministries Inc

Nonprofit profile at a glance

EIN
204581007
IRS 990-EZ coverage
2011–2014
Forms available
Form 990-EZ 2014
Location
Auburn, AL, USA
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$28,414
Expenses
$47,474
Assets
$10,455
Liabilities
$63,965

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JAMES L NICHOLSON (PRESIDENT BD CHAIRMAN)
  • ANNE NICHOLSON (VICE PRESIDENT)

People named in this filing

  • JAMES L NICHOLSON (PRESIDENT BD CHAIRMAN)
  • ANNE NICHOLSON (VICE PRESIDENT)
  • LYNN SCHWARZAUER (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-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Charitable religious literary & educat

What it reported doing in 2014

See schedule o

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up. 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: 0
  • Transparency & Controls: 100
  • Sustainability: 16
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -67.1%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 6.12; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -15.6% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.