2025-10-08T06:00:38-07:00 2024-12-31 271900470 Ian Harper CPA PLLC 140 N Ocoee St Ste 101 Cleveland TN 37311 990 2024-01-01 621813479 Reaching Hearts International Inc REAC 3015491889 6100 Brooklyn Bridge Road Laurel MD 207072639 Michael Oxentenko President 3015491889 2025-05-01 true true Joe Weaver CPA P01240587 4234727852 2024 2025-03-06 01:10:19Z Michael Oxentenko 4208 White Tulip CT Burtonsville MD 20866 1089472 false X www.reachinghearts.org X 2000 MD Community and missionary outreach domestically and in countries outside the United States. 18 18 0 50 0 0 1116899 1078530 0 11769 10942 0 1128668 1089472 0 0 3086 2640 0 0 1057945 1083715 1061031 1086355 67637 3117 4841811 4510335 54987 55394 4786824 4454941 Community and missionary outreach domestically and in countries outside the United States. false false 610710 0 0 Tithes (Conference of SDA) Tithes forwarded to SDA Chesapeake Conference per donor request. 382683 0 0 Congregational Support Services Congregation property expenses providing the following services: Bible Study and Young Adult outreach; Bible Study and worship services for 10 to 50 people each Wednesday; congregation worship services for 200 to 250 people each weekend; Bible Study services for 10 to 20 people each Monday; regular Bible study groups of 15 to 25 people; Bible Study at the World Bank for 7 to 15 people each Wednesday; and Homeless outreach ministry to approximately 500 individuals during the year. 78280 0 0 Broadcasting Services National Radio Ministry reaching people for Christ. Listening public approximately 2 million; Expanded Radio Ministry includes XM Satellite Radio and 3ABN Radio with National reach; Internet services including Broadcast Streaming with world-wide access. 1071673 true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 0 false false false false false false false false false false false false X 18 18 true false false false false false false true true false false true false true false true true false MD X RHI Inc 4234727852 6100 Brooklyn Bridge RD Laurel MD 207072639 Michael Oxentenko President 50.00 X X 2640 0 0 Mervyn John Board Chairman 12.00 X X 0 0 0 John Domm Secretary 3.00 X X 0 0 0 Thomas Kunjoo CPA Treasurer 2.00 X X 0 0 0 Jon Green Director 0.50 X 0 0 0 Diana Oxentenko Director 15.00 X 0 0 0 Eppy Green Director 0.50 X 0 0 0 Helen John MD Director 0.50 X 0 0 0 Timothy Wade Director 15.00 X 0 0 0 Kathleen Oddono Director 0.50 X 0 0 0 Verna Parchment Director 0.50 X 0 0 0 George Martin Director 0.50 X 0 0 0 Jeffrey Gair Jr Director 0.50 X 0 0 0 Jon-Michael Oxentenko Director 0.50 X 0 0 0 Steve Vail Director 0.50 X 0 0 0 Jerry Wilson Director 0.50 X 0 0 0 Jerry Lutz Director 0.50 X 0 0 0 Eduardo Munoz Director 0.50 X 0 0 0 2640 0 0 false false false 1078530 1078530 10942 0 10942 1089472 0 0 10942 2640 2640 0 0 916 0 916 0 6202 0 6202 0 6157 6157 0 0 1339 1004 335 0 46718 46718 0 0 209562 209562 0 0 28331 24081 4250 0 19859 16880 2979 0 Tithes 610710 610710 0 0 Youth & Ministry Expense 75641 75641 0 0 Radio Outreach 78280 78280 0 0 1086355 1071673 14682 0 72781 109 1043437 1147964 3843026 480764 3725593 3362262 4841811 4510335 54987 55394 54987 55394 X 4786824 4454941 4786824 4454941 4841811 4510335 X 3117 -335000 X false false false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1104920 422658 682262 58106 58106 0 2680000 0 2680000 3362262 Other Additional information: Reaching Hearts International, Inc. (RHI) transferred land and building of approximately $3.56 million to Chesapeake Conference Association of Seventh-day Adventists (CCA) leaving a book value of approximately $3.36 million on the RHI balance sheet. The transfer took place on August 15, 2022. CCA assumed the debt of approximately $3.56 million corresponding to the land and building transfer amount. RHI still occupies the church facilities by mutual consent. The remaining $3.36 million is to be amortized as a gift transfer to CCA over the next 10 years beginning with 2023, the year following the transfer. The amount of land transferred by RHI to CCA was $633,331 and the amount of the building transferred by RHI to CCA was $2,928,422 for a total transfer amount of $3,561,753. The gift transfers over the next 10 years will amortize the remaining cost basis of $3,357,608 as follows: 1st year following the year of the transfer in the amount of $342,608 ($335,000 plus rounding adjustment of $7,608) with years 2 through 10 in the amount of $335,000 on a pro-rata basis for each of the remaining years. Tax year 2024 is the 2nd year of amortizing this cost. Pt VI, Line 2 There are eighteen directors on the operational board of directors. The CEO/President is Pastor Michael Oxentenko. As a seminary graduate, Pastor Oxentenko is employed in the dual capacity of president and senior pastor of the religious ministry. Pastor Michael Oxentenkos wife Diana Oxentenko is a general board director and her mother Epee Green is also a general board director. Diana Oxentenkos father, Jon Green, is a general board director. Jon-Michael Oxentenko is a general board ddirector and is Pastor Michael Oxentenkos son. Dr. Helen John and Mervyn John (Sister and Brother respectively) serve in the capacity of board directors, and Mervyn John also serves on a volunteer basis as Chairman of the Board. Pt VI, Line 11b Step One: The Form 990 review process is active and ongoing through regular administrative meetings that include the president, the secretary, the treasurers team and three other board members together with about ten ministry leaders and volunteers. The administrative team reviews on a regular basis the expenditures, ministry activities, donations, policy, governance, and other issues that affect the Form 990. Step two: In addition to the administrative team, the finance team meets on a weekly basis under the supervision of the president, the secretary, and the treasurers team, together with one other elected board member and five independent advisors to review and organize the work of the administrative team and treasurers records for the Form 990. Step Three: The compiled Form 990 information is reviewed by a CPA board member with the assistance of the president, treasurers team, and one member assistant. Step four: An external CPA is hired to prepare, assemble and sign the return. Step five: The Form 990 is provided to all board members for review, approval and finalization. After finalization, it is made available to the general public upon request. In addition, at an annual town hall meeting it is made available to all interested parties. Pt VI, Line 15a Reaching Hearts President is the acting CEO. Reaching Hearts bylaws require that the President cant determine his own wages. Any compensation for the President is determined by the board of directors, and voted upon with the president excluded from voting. Chesapeake Conference Association of Seventh-day Adventists pays the wages for the Senior Pastor, Michael Oxentenko. The amounts of compensation reported on the Form 990 are transitional payments only. Pt VI, Line 15b Reaching Hearts bylaws empowers the President to be the chief administrative officer of the ministry with power to hire employees. Meeting in consultation with the board of directors, the administrative team, and the finance team, the President is guided in the determintion of employee compensation. Generally, employee compensation is negotiated with the employee taking into consideration a job description, number of hours of work expected, and other factors. Compensation and benefits are then mutually agreed upon. They are reviewed annually. There are no employees at present. Pt VI, Line 19 After the completion of the Form 990, Reaching Hearts International, Inc. notifies the community by email and in the printed form on the Reaching Hearts information bulletin. Notice is given two weeks in advance for the town hall meeting. At the town hall meeting, the annual budget is presented to the attendees together with a report of the chief activities, achievements, and issues facing the ministry. At the town hall meeting, all quesions are accepted and answered in a public forum. Also, the Form 990 is made available for review. Pt XI See Schedule D, Part XIII, Supplemental Information. Other changes in net assets is ($335,000) reflecting the gift transfer to Chesapeake Conference Association of SDAs for tax year 2024.