Le Coeur Du Partage D Etienne Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The LE COEUR DU PARTAGE D ETIENNE INC mission is to support building innovative, inclusive, and sustainable programs that uplift children and communities through donations to NGOs in Africa that perform this work. Rooted in the legacy of Etienne BASIRWA CHIFIZI, a man of profound faith, compassion, and civic courage. The Basirwa and Fuhara Initiative LMT carries forward his vision of love, dignity, and justice. The Initiative transforms suffering into hope through concrete acts of care, especially for the most vulnerable. Every step we take honors Etienne's spirit and builds toward a more humane and united future.
- Income
- $286,164
- Spending
- $184,287
- Spent on programs
- 100%
- Reserves
- 6.8 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 10
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
Strong: 93 out of 100. Higher than 79% of charities in its peer group (human services, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 6.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 36% of income.
Income trend
15 of 15Income rose 14208% on the year before.
Spending floor
15 of 15100% 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
Governance
Fair: 52 out of 100. Higher than 22% of charities in its peer group (human services, $250k to $1m).
Independent board
18 of 254 of 4 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
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.
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, 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)
- $183,831 spent. LE COEUR DU PARTAGE D ETIENNE INC supported the work of Basirwa & Furaha Initiative LMT in Uganda through donations of $183,831 to Basirwa & Furaha Initiative LMT in Uganda. Basirwa & Furaha Initiative LMT in Uganda used these donations to provide food, community activities, and employment to those in its service area.
- Direct service is provided by Basirwa & Furaha Initiative LMT in Uganda, as noted in the first program accomplishment. The mission of LE COEUR DU PARTAGE D ETIENNE INC is to provide financial support in the form on donations to further Basirwa & Furaha Initiative LMT goals to feed, engage, and provide employment to Congolese refugees in Uganda.
- Direct service is provided by Basirwa & Furaha Initiative LMT in Uganda, as noted in the first program accomplishment. The mission of LE COEUR DU PARTAGE D ETIENNE INC is to provide financial support in the form on donations to further Basirwa & Furaha Initiative LMT goals to feed, engage, and provide employment to Congolese refugees in Uganda.
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 October 13, 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 November 6, 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 October 13, 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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2023.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 November 4, 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.