Presbyterian Heritage Center
Nonprofit profile at a glance
- EIN
- 562462726
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Montreat, NC, USA
- Phone
- 8286696556
- Rating
- 65
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
- Affiliation
- Christianity
Reported finances
- Revenue
- $401,629
- Expenses
- $306,759
- Assets
- $562,157
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
26 people listed
People named in this filing
- SUE DIEHL (DIRECTOR/SEC)
- SCOTT CANDLER (DIRECTOR)
- JUDY SHUFORD (DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The presbyterian heritage center at montreat is a 501(c)(3) nonprofit educational organization operating as an innovative and interactive learning center and research facility both onsite and online. The mission is to: (1) educate young people and adults about the heritage and history of churches sharing the presbyterian and reformed faith through exhibits and programs, so they may understand and appreciate what god through jesus christ has done with and through his people and seek to discern god's will both today and in the future. (2) discover, collect, document, preserve, exhibit, and make available records, interesting and important artifacts, photographs, film, books, and other information, both onsite and online, about the history of the presbyterian & reformed churches, the church universal and about montreat. (3) increase understanding and appreciation of the history of national and worldwide missions, as well as, to promote the importance of present and future missions.
What it reported doing in 2024
Create and operate an innovative, interactive and educational learning center and research facility (both onsite and online) in montreat, North Carolina.
Operating model
- Revenue model
- Donor-supported. 96% of the money available for current operations came from contributions and gifts.
- 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 - The filed numbers largely add up and most voting board members are independent. 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: 41
- Transparency & Controls: 92
- Accountability: 64
- Sustainability: 71
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 35.1%; rating input score 35
- Program expense ratio: 46%; rating input score 46
- Fundraising efficiency: $18.81 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 23.6%; rating input score 77; 77th percentile among comparable filings
- Total-asset coverage ratio: 1.83; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 5% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: 6.8% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 10.6% per year; rating input score 100; 67th percentile among comparable filings
Details
- Where the money goes: 35.1% of revenue deployed · 46% of spending went to programs
- Governance: 26 of 26 board members independent · 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $141K in reported program spending
- Leadership: top reported pay $0 · 26 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Financial Efficiency: Mission deployment rate scored 35/100.
- Moderate — Financial Efficiency: Program expense ratio scored 46/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 56/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.