Jayden DeLuca Foundation Inc

Nonprofit profile at a glance

EIN
262577828
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Eagle, ID, USA
Phone
2087943629
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Pediatrics Research

Reported finances

Revenue
$561,140
Expenses
$580,134
Assets
$659,590
Liabilities
$13,009

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Jeremy DeLuca (President)
  • Ami Brown (Executive Director (Until 04/2024))
  • Marie Bones (Executive Director (From 09/2024))

Highest reported compensation

  • Ami Brown (Executive Director (Until 04/2024)): $9,600 total reported compensation
  • Marie Bones (Executive Director (From 09/2024)): $5,825 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Jayden DeLuca Foundation helps children and families fight cardiac diseases by offering support and encouragement to all those affected by pediatric heart conditions.

What it reported doing in 2024

The Jayden DeLuca Foundation (JDF) promotes awareness of cardiac diseases and seeks to further scientific and medical research of pediatric heart conditions. In 2024, the Foundation funded multiple programs at St. Lukes Children's hospital including a new Phillips Epic Ultrasound System. The Foundation raises these funds through its major events. The Heart Hero program held six events hosting 35-40 families per event. This benefit is available to any child that has any sort of congenital heart defect supporting both them and their families.

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 69% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 94
  • Accountability: 74
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.9%; rating input score 78
  • Program expense ratio: 75.1%; rating input score 75
  • Fundraising efficiency: $5.43 raised per $1 spent on fundraising; rating input score 20; 20th 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: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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: 3 of 8 controls in place; rating input score 38
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.4%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 1.14; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 16.7% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 17.9% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 77.9% of revenue deployed · 75.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $436K in reported program spending
  • Leadership: top reported pay $10K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.