One Heart Bulgaria Corporation
Nonprofit profile at a glance
- EIN
- 320069291
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024, Form 990-EZ 2017
- Location
- Providence, UT, USA
- Phone
- 4352321554
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Residential Care & Adult Day Programs
Reported finances
- Revenue
- $240,918
- Expenses
- $287,361
- Assets
- $66,768
- Liabilities
- $30
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- DEBORAH DUSHKU (CEO)
Highest reported compensation
- DEBORAH DUSHKU (CEO): $54,000 total reported compensation
- HEIDI BARKER (BOARD MEMBER): $7,800 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
All of one heart bulgaria's programs were created with the goal of dramatically improving the lives of children living in orphanages as well as preventing child abandonment from occurring in the first place. Our long-term goals are 1.) help orphans reintegrate into bulgaria's society as healthy, well-adjusted citizens 2.) offer training and support for foster care programs 3.) eradicate child abandonment 4.) help close down the orphanage system and end bulgaria's orphan crisis. We achieve these goals by providing for the basic needs of the children, including specialized medical care for children with disabilities. We provide trained caregivers to properly care for the children; complete special projects and renovations at the orphanages; implement life skills training programs for the teenage orphans; and work with underprivileged pregnant girls and women who are at risk for abandoning their children.
What it reported doing in 2024
Donations in 2023 were used to further our programs on behalf of bulgarian orphans, namely in the areas of child care services and medical support. Our largest donations were secured from a partnership with "a child's hope foundation".
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 92
- Accountability: 10
- Sustainability: 20
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 62.5%; rating input score 62
- Program expense ratio: 52.4%; rating input score 52
- Fundraising efficiency: $54.54 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Limited
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -19.3%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 0.23; rating input score 13; 13th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 58; 58th percentile among comparable filings
- Officer compensation ratio: 21.5%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: -1% per year; rating input score 0; 27th percentile among comparable filings
- Revenue growth: 5.6% per year; rating input score 100; 55th percentile among comparable filings
- Asset growth: -5.3% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 62.5% of revenue deployed · 52.4% of spending went to programs
- Governance: 0 of 7 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $151K in reported program spending
- Leadership: top reported pay $54K · 5 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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: Independent voting board scored 0/100.
- Review — Financial Efficiency: Program expense ratio scored 52/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 15/100.
- High — Sustainability: Total-asset coverage ratio scored 13/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 18/100.
- Review — Sustainability: Liabilities to assets ratio scored 58/100.