Enduring Hearts Inc

Nonprofit profile at a glance

EIN
462665745
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Marietta, GA, USA
Phone
3016091969
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$1,402,577
Expenses
$1,227,305
Assets
$4,272,457
Liabilities
$2,457,021

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

Leadership & pay

19 people listed

Executive titles in this filing

  • LYNDA SMITH (CEO)

Highest reported compensation

  • LYNDA SMITH (CEO): $220,560 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Enduring hearts funds important and innovative research to increase the longevity of pediatric heart transplant transplants and improve the quality of life for transplant recipients. Enduring hearts has a strong preference towards research that benefits pediatric heart transplant recipients.

What it reported doing in 2025

Enduring hearts funds research to increase longevity and improve the quality of life for children with a transplanted heart working with a team of scientific advisors in the field of transplantation, pediatric cardiology and immunology to fund leading-edge research.additionally, enduring hearts funds smaller family/patient financial support programs, caregiver networking, collaboration conference, and other family-oriented programs.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 66% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 48
  • Transparency & Controls: 79
  • Accountability: 90
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.3%; rating input score 51
  • Program expense ratio: 55.7%; rating input score 56
  • Fundraising efficiency: $3.19 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 27th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 91.8%; rating input score 92; 43rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.5%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 3.48; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.58; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 18%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 51.3% of revenue deployed · 55.7% of spending went to programs
  • Governance: 19 of 19 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $684K in reported program spending
  • Leadership: top reported pay $221K · 19 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.