Open Heavens Ministries Inc
Open Heavens Ministries Inc consistently operated at a deficit, accumulating significant liabilities, and reported $0 revenue and assets in its latest filing.
EIN: 204581007 · Auburn, AL · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $47K |
| Program Spending | 75% |
| Net Assets | $-53,510 |
| Transparency Score | 30/100 |
Is Open Heavens Ministries Inc Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Open Heavens Ministries Inc directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Open Heavens Ministries Inc
Open Heavens Ministries Inc (EIN: 204581007) is a nonprofit organization based in Auburn, AL. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Open Heavens Ministries Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Open Heavens Ministries Inc is a micro nonprofit, with 4 years of IRS 990 filings on record (2011–2014). Revenue has grown at a compound annual rate of -16.6%.
Key Financial Metrics (2014)
From the most recent IRS 990 filing on record:
| Total Revenue | $28K |
| Total Expenses | $47K |
| Surplus / Deficit | $-19,060 |
| Total Assets | $10K |
| Total Liabilities | $64K |
| Net Assets | $-53,510 |
| Operating Margin | -67.1% |
| Debt-to-Asset Ratio | 611.8% |
| Months of Reserves | 2.6 months |
Financial Health Grade: D
In 2014, Open Heavens Ministries Inc reported a deficit of $19K with expenses exceeding revenue, holds 2.6 months of operating reserves (limited), has a debt-to-asset ratio of 611.8% (high leverage).
Financial Trends
Over 4 years of filings (2011–2014), Open Heavens Ministries Inc's revenue has declined at a compound annual growth rate (CAGR) of -16.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2014 | -22.5% | -16.5% | +23.6% |
| 2013 | +14.4% | +1.2% | +0.0% |
| 2012 | -34.6% | +10.0% | -15.2% |
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Open Heavens Ministries Inc with a Mission Score of 30 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, Open Heavens Ministries Inc allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2014)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $19K, with expenses exceeding revenue.
- Debt-to-asset ratio: 611.8%.
Executive Compensation Analysis
Officer compensation has consistently been reported as 0% across all available filings, indicating that no salaries or other compensation were paid to officers, which is commendable for an organization of this size.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Open Heavens Ministries Inc's IRS 990 filings:
- Consistent operational deficits (expenses exceeding revenue in all reported periods)
- High and increasing liabilities relative to assets (e.g., $63,965 liabilities vs. $10,455 assets in 2014)
- Latest filing shows $0 revenue and $0 assets, suggesting potential inactivity or financial distress.
Strengths
The following positive indicators were identified for Open Heavens Ministries Inc:
- 0% officer compensation reported across all filings, indicating no executive pay.
- Consistent filing of IRS 990 forms, providing some level of financial transparency.
Frequently Asked Questions about Open Heavens Ministries Inc
Is Open Heavens Ministries Inc a legitimate charity?
Open Heavens Ministries Inc (EIN: 204581007) is a registered tax-exempt nonprofit based in Alabama. Our AI analysis gives it a Mission Score of 30/100. It has 4 years of IRS 990 filings on record. 3 red flags identified. 2 strengths noted. Financial health grade: D.
How does Open Heavens Ministries Inc spend its money?
Open Heavens Ministries Inc directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to Open Heavens Ministries Inc tax-deductible?
Open Heavens Ministries Inc is registered as a tax-exempt nonprofit (EIN: 204581007). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Open Heavens Ministries Inc's spending goes to programs?
Open Heavens Ministries Inc directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Open Heavens Ministries Inc located?
Open Heavens Ministries Inc is headquartered in Auburn, Alabama and files with the IRS under EIN 204581007.
How many years of IRS 990 filings does Open Heavens Ministries Inc have?
Open Heavens Ministries Inc has 4 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data.
Is Open Heavens Ministries Inc financially stable?
No, Open Heavens Ministries Inc does not appear to be financially stable. It has consistently reported expenses exceeding revenue, leading to accumulated liabilities that far outweigh its assets. For instance, in 2014, liabilities were $63,965 against assets of $10,455.
What is the trend in Open Heavens Ministries Inc's revenue?
Open Heavens Ministries Inc's revenue has generally declined over the reported periods, from $48,987 in 2011 to $28,414 in 2014, and most recently reported as $0.
How does Open Heavens Ministries Inc manage its liabilities?
The organization's liabilities have significantly increased over time, from $0 in 2011 to $63,965 in 2014, indicating a growing debt burden that it has not been able to manage effectively with its revenue.
Filing History
IRS 990 filing history for Open Heavens Ministries Inc showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2011–2014), Open Heavens Ministries Inc's revenue has declined by 42%, moving from $49K to $28K. Total assets increased by 4.8% over the same period, from $10K to $10K. Total functional expenses fell by 7.1%, from $51K to $47K. In its most recent filing year (2014), Open Heavens Ministries Inc reported a deficit of $19K, with expenses exceeding revenue. The organization holds $64K in liabilities against $10K in assets (debt-to-asset ratio: 611.8%), resulting in net assets of $-53,510.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2014 | $28K | $47K | $10K | $64K | — | View 990 |
| 2013 | $37K | $57K | $8K | $43K | — | View 990 |
| 2012 | $32K | $56K | $8K | $23K | — | View 990 |
| 2011 | $49K | $51K | $10K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2014: Revenue of $28K, expenses of $47K, and assets of $10K (revenue -22.5% year-over-year).
- 2013: Revenue of $37K, expenses of $57K, and assets of $8K (revenue +14.4% year-over-year).
- 2012: Revenue of $32K, expenses of $56K, and assets of $8K (revenue -34.6% year-over-year).
- 2011: Revenue of $49K, expenses of $51K, and assets of $10K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Open Heavens Ministries Inc:
Data Sources and Methodology
This transparency report for Open Heavens Ministries Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.