Parson of the Hills Foundation Inc

Nonprofit profile at a glance

EIN
566061745
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Hickory, NC, USA
Phone
8283283920
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Independent Foundations
Affiliation
Christianity

Reported finances

Revenue
$325,358
Expenses
$392,080
Assets
$992,821
Liabilities
$903

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

Leadership & pay

5 people listed

Executive titles in this filing

  • NATHANIEL A HORNE (CEO DIRECTOR)
  • CHRIS TURNER (PRESIDENT)

Highest reported compensation

  • NATHANIEL A HORNE (CEO DIRECTOR): $55,395 total reported compensation
  • JONI K HORNE (SECRETARY TR): $23,620 total reported compensation

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

Overview

Mission

To provide a christ-centered place for retreats, summer camps, and church or family-centered activities for the purpose of christian outreach.

What it reported doing in 2025

Christian retreat facilities for church, family groups and summer camps including maintenance and administration.

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 100% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 86
  • Accountability: 49
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 20th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.5%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 2.53; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 20.2%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 13.2% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $392K in reported program spending
  • Leadership: top reported pay $55K · 5 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.