Lionheart Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE LIONHEART FOUNDATION, INC. IS DEDICATED TO IMPROVING THE LIVES OF INCARCERATED ADULTS AND HIGHLY AT-RISK YOUTH BY CREATING AND PROVIDING INSTITUTIONS, COMMUNITY PROGRAMS AND EDUCATIONAL FORUMS TO TRAIN EXCEPTIONAL RESOURCES AND TRAINING IN SOCIAL EMOTIONAL LITERACY DEVELOPMENT.
- Income
- $1.1 million
- Spending
- $1.2 million
- Spent on programs
- 53%
- Reserves
- 7.3 months of spending
- Largest source of income
- other income, 38%
- Employees
- 9
- Volunteers
- 6
- Highest pay
- $125,000, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 71 out of 100. Higher than 49% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
28 of 35Spendable reserves would cover 7.3 months of spending.
Debt
20 of 20It owes 13% of what it owns.
Living within its means
0 of 15Spending exceeded income by 16% of income.
Income trend
15 of 15Income rose 6% on the year before.
Spending floor
8 of 1553% of spending went to programs and raising each dollar of donations cost 15 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 80 out of 100. Higher than 31% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
25 of 256 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $397,833 spent. THE HOUSES OF HEALING PROGRAM IS A POWERFUL 13 SESSION SOCIAL AND EMOTIONAL LEARNING (SEL)CURRICULUM CREATED SPECIFICALLY FOR INCARCERATED INDIVIDUALS. THE PROGRAM IS DESIGNED TO PROMOTE REHABILITATION, FACILITATE RE-ENTRY INTO SOCIETY, AND REDUCE VIOLENCE INSIDE FACILITIES.
- $145,871 spent. EQ2 IS AN INTERACTIVE TRAINING AND SUPPORT PROGRAM FOR DIRECT CARE STAFF WORKING WITH YOUTH AT RISK. IT FILLS A CRITICAL GAP IN BUILDING TRAUMA INFORMED COMMUNITIES. THE PROGRAM ENABLES STAFF TO SELF-REGULATE, CO-REGULATE WITH YOUTH, AND FORM HEALING RELATIONSHIPS WITH EACH OTHER AND THE YOUTH THEY CARE FOR.
- $119,350 spent. THE POWER SOURCE PROGRAM IS AN EVIDENCE BASED PROGRAM DESIGNED TO EMPOWER AT RISK YOUTH WITH THE SOCIAL AND EMOTIONAL SKILLS NECESSARY TO FORGE PATHS OF HEALTHY DEVELOPMENT AND DISENGAGEMENT FROM HIGH RISK AND OFFENDING BEHAVIORS. THE PROGRAM HELPS YOUTH AVOID A LIFELONG INVOLVEMENT IN THE JUSTICE SYSTEM. POWER SOURCE PARENTING EMPOWERS YOUTH TO BECOME EXACTLY THAT. POWER SOURCE PARENTING IS AN ALL INNOVATIVE, TRAUMA INFORMED PROGRAM DESIGNED TO PROVIDE ADOLESCENTS WITH THE KNOWLEDGE AND SKILLS THEY NEED TO GROW INTO STRONG ADULTS, BECOME EFFECTIVE PARENTS, AND RAISE HEALTHY CHILDREN.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 1992.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.