Heart for Lebanon Foundation

Nonprofit profile at a glance

EIN
260354460
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Black Mountain, NC, USA
Phone
8285058432
Rating
89
Verdict
STRONG
Rating confidence
Standard
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$8,405,791
Expenses
$9,398,086
Assets
$11,851,015
Liabilities
$411,923

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

Leadership & pay

7 people listed

People named in this filing

  • John Crump (Chaplain)
  • Josh De La Ossa (Secretary)
  • Morgan Hill (Treasurer)

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

Driven by the compassionate heart of Jesus Christ, Heart for Lebanon exists to see lives changed and communities transformed.

What it reported doing in 2025

Heart for lebanon's mission is to share the gospel and make disciples. This is done through the following activities. Heart for lebanon provides goods and services (such as blankets, gloves, coats, hats and heaters) to individuals and families, who are required to fill out a form, but heart for lebanon also distributes basic packages of food and hygiene supplies to refugee families. Who are also required to fill out a form. Heart for lebanon provides scholarships to deserving children through the application process. Heart for lebanon also provides special camps and events throughout the year.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 88% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 81
  • Accountability: 100
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.1%; rating input score 93
  • Fundraising efficiency: $31.12 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 99.9%; rating input score 100; 49th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -11.8%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 1.26; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 9.7% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $8.7M in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Highest-paid contractors: 3 contractors listed · $536K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.