Passes our checks

Simple Heart Initiative

EIN 88-2248389 · Santa Cruz, CA

Public records show a registered, tax-exempt organization in good standing.

What it says it does

educate the public re: environmentalism and animal cruelty.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 78 out of 100. Higher than 46% of charities in its peer group (animals, $250k to $1m).

Reserves
35 of 35
Spendable reserves would cover 15.7 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
8 of 15
Spending exceeded income by 5% of income.
Income trend
0 of 15
Income fell 55% on the year before.
Spending floor
15 of 15
97% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 91 out of 100. Higher than 87% of charities in its peer group (animals, $250k to $1m).

Independent board
25 of 25
5 of 5 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a written whistleblower policy.
Record keeping policy
7 of 7
Has a written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports 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

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)

$157,900 spent. Legal Education and Advocacy: The Simple Heart Initiative provided representation or support for activists in numerous high impact legal matters including communications consulting and support direct trial advocacy and jury consulting. Representative cases include animal cruelty cases at factory farms experimentation facilities and involving animal sanctuaries.
$80,148 spent. Communications: The Simple Heart Initiative produced or assisted in the production of narrative content - both video and written - that cumulatively received tens of millions of views. Over 50 videos and written pieces were created and published on various platforms. This content focused on educating the public about animal cruelty in various industries.
$31,213 spent. Training: The Simple Heart trained over 150 people in its all-day investigative training and also provided follow-up support for advocates with particular interest in learning about approaches to addressing animal cruelty. The majority of this work is done by volunteers.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 May 2023.
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.