Southwest Ohio Hearts

Nonprofit profile at a glance

EIN
841661578
IRS 990-EZ coverage
2012–2025
Forms available
Form 990 2016, Form 990-EZ 2025, Form 990-N 2022
Location
Mason, OH, USA
Phone
5136591852
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Senior Centers

Reported finances

Revenue
$123,935
Expenses
$1,743
Assets
$157,090

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

Leadership & pay

4 people listed

Executive titles in this filing

  • RONNELL SPEARS (PRESIDENT)

People named in this filing

  • RONNELL SPEARS (PRESIDENT)
  • DAVID A POIGNARD (VICE PRESIDE)
  • CYNIKA SPEARS (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help the youth get a good foundation in life. Teaching children to rise.

What it reported doing in 2025

To provide for and teach the youth

Operating model

Revenue model
Donor-supported. 99% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 27
  • Transparency & Controls: 100
  • Sustainability: 84
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.2%; rating input score 1
  • Program expense ratio: 71%; rating input score 71

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 98.6%; rating input score 100; 100th percentile among comparable filings
  • Total-asset coverage ratio: 90.13; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -34.5% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -12.3% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 1.2% of revenue deployed · 71% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $1K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2012 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.