Foster Hearts
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Foster Hearts provides personal items and life-enhancing opportunities for children in foster care. Providing them with belonging and experiences to call their own. This is accomplished by providing foster children in our area with basic items: Food, clothes, hygienic products, school supplies, extra-curricular experiences and more.
- Income
- $359,269
- Spending
- $379,563
- Spent on programs
- 94%
- Reserves
- 2.6 months of spending
- Largest source of income
- donations and private grants, 96%
- Employees
- 0
- Highest pay
- $56,350, president
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 49 out of 100. Higher than 17% of charities in its peer group (human services, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 2.6 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
4 of 15Spending exceeded income by 6% of income.
Income trend
0 of 15Income fell 26% on the year before.
Spending floor
15 of 1594% of spending went to programs and raising each dollar of donations cost 3 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 21 out of 100. Higher than 1% of charities in its peer group (human services, $250k to $1m).
Independent board
5 of 250 of 6 voting board members are independent.
Conflict of interest policy
0 of 15Reports no 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
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
0 of 10Did not give 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
6 of 15Its accounts were not audited or reviewed 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, 2025, 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 (1)
- $355,634 spent. .End-of-Year Program Impact Statement Foster Hearts During the reporting year, Foster Hearts provided direct support to children experiencing foster care across the communities we serve through a range of basic needs and enrichment programs. The Foster Hearts Store served over 500 children, completing 300 clothing appointments that provided free, dignified access to clothing, shoes, hygiene items, bedding, and essential supplies. Foster Hearts distributed 325 Care Kits for first-night and emergency placements, ensuring children entering care had immediate access to clothing, hygiene items, and comfort items. During the holiday season, the organization provided 175 Christmas gifts to children in foster care. Through the Food 4 Fosters program, over 300 snack packs were delivered to local Child Protective Services offices to support children awaiting placement. To ensure equitable access for families unable to visit the store in person, Foster Hearts shipped 81 boxes of basic necessities directly to children and caregivers. The organization also distributed 50 cans of specialized, hard-to-find formula for drug-affected infants and provided over 400 backpacks with school supplies for back-to-school readiness. Additionally, three laptops were provided to support educational access and learning stability. Beyond meeting basic needs, Foster Hearts funded 275 extracurricular opportunities, including camps, sports, theater programs, and zoo visits, allowing children in foster care to participate in normal childhood experiences that support confidence, social development, and well-being. These services were made possible through a combination of staff coordination, volunteer support, community partnerships, and donor contributions, all directed toward improving stability, dignity, and outcomes for children in foster care.
Source: Form 990 for the year ending December 31, 2025, 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 2025.
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 September 2020.
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.