One Equal Heart Foundation

Nonprofit profile at a glance

EIN
203917811
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2011
Location
Seattle, WA, USA
Phone
2064625187
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.

Official website

Reported finances

Revenue
$510,376
Expenses
$389,465
Assets
$717,875
Liabilities
$115,472

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Karin Columba (Executive Director)
  • David Salmeron (President)
  • Emily Schulman (Vice President)

Highest reported compensation

  • Karin Columba (Executive Director): $111,784 total reported compensation

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

Overview

Mission

One Equal Heart works with local partner organizations based in Mexico strengthening their capacities to support Indigenous families and communities in rural Chiapas to drive their own development according to their vision of wellbeing and their priorities.

What it reported doing in 2025

Empowering Indigenous Children & Youth: Scoring goals for equality is a new project that seeks to empower indigenous girls and young women from Santiago el Pinar through soccer as a tool of empowerment and education to catalyze positive changes, inspire confidence, and heal the wounds of discrimination. 30 girls, ages 9 to 19, meet every week to learn to play soccer, apply crucial life skills, exercise personal empowerment, and work as a team. Project implemented by Centro de Investigación y Servicios Profesionales (CISERP). The project "Young People Empowering Their Future" aims to empower Tseltal youth to develop self-confidence, communication skills, and life skills, gain knowledge about health, sexuality, and human rights, and explore employment and educational opportunities, to successfully build their futures. Seventy young people between the ages of 13 and 18, hailing from six different communities, attend weekly workshops. Project implemented by Centro de Formación Integral para Promotores Indígenas (CEFIPI). The project "Strengthening Collective Resilience in Mayan Children and Youth" aims to contribute to improving the social fabric in rural communities of Yucatán, preventing young people from being excluded by society. 160 children and young people from the municipalities of Mayapán, Cantamayec, and Tahdziú are working to strengthen their Indigenous identity and improve their ability to identify and express emotions, connecting positively with their families and their environment. Project implemented by Educación, Cultura y Ecología (EDUCE).

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 76% 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. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 83
  • Accountability: 90
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.8%; rating input score 61
  • Program expense ratio: 79.1%; rating input score 79
  • Fundraising efficiency: $9.78 raised per $1 spent on fundraising; rating input score 34; 34th 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: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 78th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.7%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 28.7%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 60.8% of revenue deployed · 79.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 6 filed program accomplishments · $308K in reported program spending
  • Leadership: top reported pay $112K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.