Warm Heart Worldwide Inc

Nonprofit profile at a glance

EIN
262059241
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Highland Park, NJ, USA
Phone
7327459295
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$410,021
Expenses
$435,106
Assets
$92,896
Liabilities
$0

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

Leadership & pay

14 people listed

Executive titles in this filing

  • DANA L BROWN (PRESIDENT/CH)

Highest reported compensation

  • JOAN VAN DER VEEN (SECRETARY): $6,000 total reported compensation

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

Overview

Mission

The organization is attempting to make the world a better place by reducing poverty and human trafficking and increasing education opportunity.

What it reported doing in 2025

Warm heart acts as the fiscal agent for non-governmental organizations that have aligned programs but do not have 501c3 status. A percentage(5-10%) is donated to warm heart for administrative support and is allocated directly to our programs 61,309 the chiang mai international rotary club raises funds that directly and indirectly benefit warm heart. Key programs include scholarships for university students, teaching 4th grades to swim to prevent the high rate of drowning deaths, and eyeglasses for school children. 2851 patong beach rotary foundation runs these programs as well 1906 the culinary arts foundation of thailand provides professional chef training to youth from remote and marginalized hill tribe villages. 10,350.65 write-off of flipcause, inc. Donations owed. For many years, flipcause was the payment gateway for warm heart donations. In 2025, flipcause declared bankruptcy. Warm heart has filed as a creditor. There seems to be a slim chance of regaining funds owed to us, and we have written this off as bad debt.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 73
  • Accountability: 84
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.8%; rating input score 98
  • Program expense ratio: 92.1%; rating input score 92
  • Fundraising efficiency: $28.41 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • 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: 98.8%; rating input score 99; 61st 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.1%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 14.7% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 97.8% of revenue deployed · 92.1% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $401K in reported program spending
  • Leadership: top reported pay $6K · 14 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • 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
  • 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 — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.