H2os Foundation Inc
Nonprofit profile at a glance
- EIN
- 261729376
- IRS 990 coverage
- 2014–2025
- Forms available
- Form 990 2025, Form 990-N 2009
- Location
- Miami, FL, USA
- Phone
- 3052836391
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Youth Development Programs
Reported finances
- Revenue
- $468,023
- Expenses
- $400,548
- Assets
- $353,883
- Liabilities
- $473,724
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- ROBERT STRAUSS (PRESIDENT)
People named in this filing
- ALAN STRAUSS (SECRETARY)
- JENNIE STRAUSS (TREASURER)
- JONATHAN STRAUSS (VICE PRESIDE)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purpose of the foundation is to provide swimming instruction to economically disadvantaged children and to provide career opportunities to at risk individuals by offering lifeguard and instructor certification courses free of charge. In addition to offering such services directly to individuals in need, the foundation may also provide such services to other community or charitable organizations which will provide such services at no cost to individuals in need.
What it reported doing in 2025
2024 services-direct public support of the foundation.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Affiliate network. The nonprofit sent 89% of its reported program spending through affiliated organizations.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 81
- Accountability: 6
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.8%; rating input score 72
- Program expense ratio: 83.9%; rating input score 84
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: Limited
- 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: 14.4%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 0.88; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 1.34; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 0.1% per year; rating input score 100; 29th percentile among comparable filings
- Revenue growth: 2% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 23.6% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 71.8% of revenue deployed · 83.9% of spending went to programs
- Governance: 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $336K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 18 of 19 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 12 filing years from 2014 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 — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.