The Blue Heart Foundation FY2024 filing

Tax-deductible

San Diego, CA501(c)(3)Since 2013Youth DevelopmentEIN 46-3782821Revenue $309K in FY2024

On file with the IRStheblueheartfoundation.org4331 El Cedro CT, 92154-2631 · San Diego, CATax-exempt since Mar 2015Publicly supported — 509(a)(2)

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Nonprofit org. serving underserved African American male youth ages 13-18 in the greater San Diego County community, The Blue Heart Foundation offers a solid holistic mentoring program through adult and peer mentorship, that facilitates positive interactions, education, empowerment and emotional well being that is a critical part of their lives.

501(c)(3) charity; gifts are tax-deductible.
33¢ of each $1 spent went to programs.
$12K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $65K a year · 13% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
33%
of spending
Concern: 33% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$12K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
19 mo
of spending, in cash
Looks good: 18.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $70K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$309K
-49% vs prior year
Spent
$366K
To programs
33%
Net assets
$637K
By yearFY2020–FY2025
Revenue
$309K
FY2024▼ -49%
Tap a bar for its year
Revenue by fiscal year
FY2020$920K
FY2021$413K
FY2023$603K
FY2024$309K
FY2025$327K
Expenses
$366K
FY2024▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2020$433K
FY2021$839K
FY2023$296K
FY2024$366K
FY2025$312K
Net assets
$637K
FY2024▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2020$0
FY2021$0
FY2023$630K
FY2024$637K
FY2025$652K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

33 cents of each dollar spent went to programs.

Program services 33% · $123K Management & general 67% · $244K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $12K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice President
$11,711Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

April Ray’s $14K as President is at the 10th percentile of top reported officer pay among 1992 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2021FY2020
Tracy Morris——$100,000$100,000
April Ray$13,510———
Tammy T Blevins—$11,711——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Empowers underserved African American teen boys through holistic mentoring and education.

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Provided by the organization

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1 program · $123K · in their own filed words · FY2024
01

Nonprofit org. serving underserved African American male youth ages 13-18 in the greater San Diego County community, The Blue Heart Foundation offers a solid holistic mentoring program through adult and peer mentorship, that facilitates positive interactions, education, empowerment and emotional well being that is a critical part of…

$123Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$70K
Grants paid · 1 grant · $101K · 2023–2023
Unitemized GrantFY2023$100,975

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$309K
Ln 12
Gifts and grantsLn 1h$292K
Investment incomeLn 3$17K
Money outPt IX
$366K
Ln 25
Programscol B$123K
Managementcol C$244K
Owns and owesPt X
$637K
net assets · Ln 32
Cash and savingsLn 1–2$569K
Total assetsLn 16$637K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$292K
Investment incomeLn 3$17K
Gains on assetsLn 7$0
Total revenueLn 12$309K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$569K
Cash and savings togetherLn 1–2$569K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$68K
Other assetsLn 15$0
Total assetsLn 16$637K
LiabilitiesLn 26$0
Net assetsLn 32$637K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$635K$569K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$59K$68K
Total assetsLn 16$694K$637K
LiabilitiesLn 26$0$0
Net assetsLn 32$694K$637K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$12K$12K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$214K$58K$155K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$9K$1K$8K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$675$95$580
Office expensesLn 13$6K$6K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$44K$1K$43K
TravelLn 17$7K$7K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$57K$55K$2K
All other expensesLn 24e$0
Total functional expensesLn 25$366K$123K$244K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $327K$312K$15K$652K 990 PDF
FY2024 Viewing $309K$366K−$57K$637K 990 PDF
FY2023 $603K$296K$307K$630K 990 PDF
FY2022 Not on file
FY2021 $413K$839K−$426K$0 990 PDF
FY2020 $920K$433K$487K$0 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $309,138 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $591,853$292,008
I-9 Program service revenue$0
I-10 Investment incomePrior year $11,057$17,130
I-11 Other revenue$0
I-12 Total revenuePrior year $602,910$309,138
I-13 Grants and similar amounts paidPrior year $100,975$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $93,189$234,667
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $101,382$131,516
I-18 Total expensesPrior year $295,546$366,183
I-19 Revenue less expensesPrior year $307,364−$57,045
Part VI · Governance 0 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $309,138 across 8 lines filed
VIII-1f All other contributions, gifts and grants$292,008
VIII-1h Total contributions, gifts and grants$292,008
VIII-3 Investment incomeRelated to mission $17,130$17,130
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $17,130$309,138
Part IX · Statement of functional expenses $366,183 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $11,711$11,711
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $58,312 · Management $155,459$213,771
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $1,141 · Management $8,044$9,185
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $1,793$1,793
IX-12 Advertising and promotionPrograms $95 · Management $580$675
IX-13 Office expensesManagement $6,441$6,441
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $1,225 · Management $43,022$44,247
IX-17 TravelPrograms $7,074$7,074
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsManagement $1,066$1,066
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $7,051$7,051
IX-23 InsuranceManagement $6,231$6,231
IX-24 Other expenses (24a–d)Programs $54,788 · Management $2,150$56,938
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $122,635 · Management $243,548 · Fundraising $0$366,183
Part X · Balance sheet $637,350 assets, 16 lines filed
X-1 Cash, non-interest-bearing$0
X-2 Savings and temporary cash investmentsStart of year $634,957$569,083
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $59,438$68,267
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $694,395$637,350
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $694,395$637,350
X-33 Total liabilities and net assetsStart of year $694,395$637,350
Part XI · Reconciliation of net assets $637,350 net assets at year end
XI-1 Total revenue$309,138
XI-2 Total expenses$366,183
XI-3 Revenue less expenses−$57,045
XI-4 Net assets at start of year$694,395
XI-10 Net assets at end of year$637,350

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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