Open Hearts for Orphans Inc

Nonprofit profile at a glance

EIN
812844794
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Delray Beach, FL, USA
Phone
5618272222
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Adoption

Official website

Reported finances

Revenue
$734,365
Expenses
$821,438
Assets
$187,005
Liabilities
$6,663

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

Leadership & pay

9 people listed

Executive titles in this filing

  • LISA MURPHY (CEO)

Highest reported compensation

  • LISA MURPHY (CEO): $75,000 total reported compensation

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

Overview

Mission

To provide for the needs of orphans worldwide through medical intervention, financial assistance for adoptive families, and providing the most basic necessities.

What it reported doing in 2025

Meeting Basic Needs: -OHFO helped fund a DCF Playroom and Resource Room in Broward County, Florida, creating a safe and comforting transition space for children moving out of crisis situations. -We provided 7 fully furnished homes for widows and orphans in Ugandaeach with solar power, water tanks, latrines, and kitchens positively impacting 35 children and bringing our total homes built to 45. -OHFO funded the release of 17 children from orphanages or prison settings in Uganda. -We financed foster care placements for 30 vulnerable children in Uganda. -OHFO made tuition assistance possible for 80 children in Uganda. -OHFO provided 35 specialized clean-water filters to families in Uganda, along with hands-on training. -We supported 70 vulnerable children in South Florida and Arizona through partner organizations. -OHFO provided graduation gift cards to 75 children in local foster care completing middle school, high school, and college.

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 83% 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: 89
  • Transparency & Controls: 69
  • Accountability: 89
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97%; rating input score 97
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: $19.52 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • 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: 88.3%; rating input score 88; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 25th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.9%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 9.1%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 21.7% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 27% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 21.7% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 97% of revenue deployed · 86.7% of spending went to programs
  • Governance: 8 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 6 filed program accomplishments · $712K in reported program spending
  • Leadership: top reported pay $75K · 9 people listed
  • Consistency: 28 of 30 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 10 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.

  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.