Open Heart Leaders

Nonprofit profile at a glance

EIN
474787230
IRS 990 coverage
2022–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-N 2018
Location
La Mesa, CA, US
Phone
858-256-OPEN (6736)
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$613,619
Expenses
$662,827
Assets
$195,862
Liabilities
$36,004

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

Leadership & pay

9 people listed

Executive titles in this filing

  • APRIL LASTER (PRESIDENT &CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • APRIL LASTER (PRESIDENT &CHIEF EXECUTIVE OFFICER): $107,860 total reported compensation

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

Overview

Mission

Open Heart Leaders creates the space for individuals to heal, thrive, and develop their strengths. We empower people to grow by restoring broken networks and reconnecting resources in marginalized areas. We provide people the tools needed to reconcile, restore, and deepen relationships within themselves and everyone they encounter.

What it reported doing in 2024

At Open Heart Leaders, we welcome everyone to participate and benefit from what we offer. Our unique whole-self approach and solutions-focused mindset are breaking down the barriers constructed from generational cycles, statistically proven to be destructive. As a leading community partner for resources, accountability, and healing, we collaborate with local businesses and agencies to funnel lost resources and networks back into the communities. We offer a diverse range of programs and services that help combat communities and people who have been heavily impacted through systemic trauma. We deliver an eclectic approach to healing and growth through a combination of therapeutic assistance for individuals and families, wraparound services, professional and life-skills workshops, and course facilitation. In conjunction with our tailored community forums and interactive discussions, we rebuild, restore, and empower people and neighborhoods. We are transforming the worl

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.5%; rating input score 69
  • Program expense ratio: 64.3%; rating input score 64
  • Fundraising efficiency: $3.22 raised per $1 spent on fundraising; rating input score 10; 10th 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: Limited
  • 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: 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: -8%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 16.3%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 54.7% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 41.7% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 50.3% per year; rating input score 100; 96th percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 69.5% of revenue deployed · 64.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $426K in reported program spending
  • Leadership: top reported pay $108K · 9 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.