Perfecting Saints Heart to Heart Ministries

Nonprofit profile at a glance

EIN
431992020
IRS 990 coverage
2014–2019
Forms available
Form 990 2019
Location
Akron, OH, USA
Phone
3307241950
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$157,170
Expenses
$171,775
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • DR OLLIE JONES (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DR OLLIE JONES (EXECUTIVE DIRECTOR): $39,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our nbsp; mission nbsp; is nbsp; to nbsp; educate nbsp; and nbsp; bring nbsp; social nbsp; awareness nbsp; to nbsp; the nbsp; community nbsp; and nbsp; instill nbsp; life nbsp; hope nbsp; self-empowerment nbsp; and nbsp; self-sufficiency nbsp; to nbsp; enable nbsp; individuals nbsp; to nbsp; become nbsp; productive nbsp; adults nbsp; in nbsp; their nbsp; community nbsp; no nbsp; one nbsp; is nbsp; denied nbsp; services nbsp; due nbsp; to nbsp; race nbsp; gender nbsp; ethnic

What it reported doing in 2019

Expenses

Operating model

Revenue model
Grant-funded. 81% of the money available for current operations came from government grants.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 75
  • Accountability: 31
  • Sustainability: 14
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.7%; rating input score 79
  • Program expense ratio: 72%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 75%; rating input score 75; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -9.3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 23%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: -85.7% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 78.7% of revenue deployed · 72% of spending went to programs
  • Governance: 0 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $119K in reported program spending
  • Leadership: top reported pay $40K · 7 people listed
  • Consistency: 13 of 17 current checks pass · 4 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2014 to 2019
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.