2025-11-10T09:08:53+00:00 2024-12-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2024-01-01 260354460 Heart for Lebanon Foundation HEAR 8285058432 PO Box 1294 Black Mountain NC 28711 Thomas Atema Chair 8285058432 2025-11-10 true true Amy Bibby P00445891 8282542254 2025-04-02 2024 2025-03-06 01:10:19Z Thomas Atema PO Box 1294 Black Mountain NC 28711 9113647 false X www.heartforlebanon.org X 2007 NC We are passionate to reach the lost and broken, advance peace, justice, and equality and empower the marginalized and rejected. 6 6 6 6 0 6694411 9024683 0 -21194 47739 0 6673217 9072422 4495846 5958205 0 364418 391503 0 229444 1407720 1157340 6267984 7507048 405233 1565374 8181463 11310089 502925 421399 7678538 10888690 Driven by the compassionate heart of Jesus Christ, Heart for Lebanon exists to see lives changed and communities transformed. false false 6912576 5958205 HEART FOR LEBANON'S MISSION IS TO SHARE THE GOSPEL AND MAKE DISCIPLES. THIS IS DONE THROUGH THE FOLLOWING ACTIVITIES. HEART FOR LEBANON PROVIDES GOODS AND SERVICES (SUCH AS BLANKETS, GLOVES, COATS, HATS AND HEATERS) TO INDIVIDUALS AND FAMILIES, WHO ARE REQUIRED TO FILL OUT A FORM, BUT HEART FOR LEBANON ALSO DISTRIBUTES BASIC PACKAGES OF FOOD AND HYGIENE SUPPLIES TO REFUGEE FAMILIES. WHO ARE ALSO REQUIRED TO FILL OUT A FORM. HEART FOR LEBANON PROVIDES SCHOLARSHIPS TO DESERVING CHILDREN THROUGH THE APPLICATION PROCESS. HEART FOR LEBANON ALSO PROVIDES SPECIAL CAMPS AND EVENTS THROUGHOUT THE YEAR. 6912576 true true false false false false false false false false false false false false true true true false false false true true true false false false false false false false false false false false false false false false false false true false false false false false false false false false true 8 0 true 6 true false false false false false false false false false false false false X 6 6 false false false false false false false true true false false false true true true true true true true true false false X X X The Organization 8285058432 PO Box 1294 Black Mountain NC 28711 X Josh De La Ossa Secretary 1.0 X X 0 0 0 Morgan Hill Treasurer 1.0 X X 0 0 0 Scott McDonald Vice Chair 1.0 X X 0 0 0 Thomas Atema Chair 1.0 X X 0 0 0 Camille Melki Director 1.0 X 0 0 0 Jamil Mansour Director 1.0 X 0 0 0 0 0 0 0 false false false 0 9024683 50169 9024683 0 0 0 0 0 88964 88964 0 0 41225 -41225 0 -41225 -41225 0 0 0 0 0 0 9072422 0 0 47739 5958205 5958205 333542 233479 66709 33354 31750 22225 6350 3175 26211 18348 5242 2621 37669 37669 59867 59867 78622 78622 326159 244619 32616 48924 299140 224355 74785 125113 59759 55083 10271 55452 55452 140784 70392 14078 56314 4897 4897 Bank Fees 29637 2572 27065 0 0 0 0 7507048 6912576 365028 229444 1505611 993418 0 0 0 0 0 0 0 0 6241359 9918761 0 0 434493 397910 0 0 8181463 11310089 111332 66389 0 0 391593 355010 502925 421399 7662922 10873074 15616 15616 7678538 10888690 8181463 11310089 1565374 1644778 0 X false true true false X 7288592 6682272 6074099 6694411 9024683 35764057 0 0 7288592 6682272 6074099 6694411 9024683 35764057 625597 35138460 60183 76715 128995 101220 88964 456077 0 0 0 0 0 0 0 36220134 0 0.97014 0.98360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Federal Income Taxes Long-Term Lease Liability 355010 355010 X 10717200 1644778 0 1644778 9072422 0 0 9072422 7507048 0 0 7507048 0 0 7507048 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote HEART FOR LEBANON FOUNDATION IS INCORPORATED AS A NONPROFIT CORPORATION UNDER THE LAWS OF THE STATE OF NORTH CAROLINA. IT QUALIFIED AS A TAX-EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT FOR INCOME FROM ITS UNRELATED BUSINESS ACTIVITIES. IN ADDITION, THE FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(I)(A) AND HAS BEEN CLASSIFIED AS A FOUNDATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). true Middle East and North Africa 0 0 Program Services Assistance to families and individuals within the country of Lebanon 5774350 Middle East and North Africa 0 0 Grants to Recipients Located in Region 183855 0 0 0 0 0 0 5958205 0 5958205 Middle East and North Africa Humanitarian Aid 0 N/A 5774350 Food & Hygiene Items FMV Missionary Support Middle East and North Africa 0 183855 Cash Payment FMV false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The Organization works close with the recipient organization and helps contract with the CEO of the recipient organization to ensure funds are spent appropriately. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements MIDDLE EAST AND NORTH AFRICA-Accrual 5 50169 Market value false true false Form 990, Part VI, Line 11b Review of form 990 by governing body THE RETURN IS REVIEWED BY THE EXECUTIVE COMMITTEE AND THE FULL BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy BASED ON THE CONFLICT OF INTEREST FORM AND WHERE THE CONFLICT OF INTEREST MIGHT OCCUR, WHEN ANYTHING COMES TO THE BOARD'S ATTENTION ABOUT THAT CONFLICT, THE BOARD MEMBER IS ASKED TO LEAVE THE ROOM BEFORE DISCUSSION BEGINS AND IS ALLOWED TO RETURN TO THE BOARD MEETING AFTER THE VOTE IS TAKEN. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board of Directors appoints a Compensation Committee each year that reviews and makes recommendations to the Executive Committee as to the compensation for our CEO and Executive Director. This is done in conjunction with review of 3 to 5 other like minded and size ministries. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Board of Directors appoints a Compensation Committee each year that reviews and makes recommendations to the Executive Committee as to the compensation for our CEO and Executive Director. This is done in conjunction with review of 3 to 5 other like minded and size ministries. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. Form 990, Part XII, Line 2c This process has not changed from the prior year. Schedule F, Part I, Line 2 HEART FOR LEBANON REQUIRES A CASE HISTORY FORM TO BE TURNED INTO THE DIRECTOR OF FIELD OPERATIONS. THE FORM HAS FAMILY INFORMATION, WHICH LISTS EACH FAMILY MEMBER'S NAME, AGE, PROFESSION, WORK ADDRESS, AND EDUCATION BACKGROUND. THE CASE HISTORY FORM IS FILLED OUT BY HEART FOR LEBANON TEAM MEMBERS THAT VISIT EACH APPLICANT. NO FORM WILL BE CONSIDERED PRIOR TO THE FIELD VISIT (BACKGROUND CHECKS ON H4L TEAM MEMBERS ARE REQUIRED). THE CASE HISTORY FORM HAS GENERAL INFORMATION SUCH AS FILE NUMBER, APPLICANT NAME, ADDRESS, PHONE NUMBER REFERRAL, DESCRIPTION OF PROBLEM OR NEED, ECONOMIC STATUS, MEDICAL HISTORY, OTHER HELP RECEIVED BY THE FAMILY, AND A SHORT SUMMARY OF THE ENVIRONMENT SITUATION. THE H4L TEAM RECOMMENDATIONS TO THE DIRECTOR OF FIELD OPERATIONS FOR APPROVAL WITHIN THIRTY DAYS. HEART FOR LEBANON DOES NOT PROVIDE MONETARY SUPPORT TO INDIVIDUALS/FAMILIES. HEART FOR LEBANON PROVIDES GOODS AND SERVICES TO MEET THEIR NEEDS. IN CASE OF STUDENT SCHOLARSHIPS THAT ARE REQUESTED, HEART FOR LEBANON SEEKS RECOMMENDATIONS FROM THE CHRISTIAN SCHOOLS AND ALL MONETARY SUPPORT IS PAID DIRECTLY TO THE SCHOOL. FOR SHORT-TERM AID PROJECTS, H4L MEMBERS VISIT THE AID RECIPIENT FOR FOLLOWUP AND EVALUATION OF PROPER USE OF GOODS AND SERVICES PROVIDED. EVERY SIX MONTHS, HEART FOR LEBANON DIRECTOR OF OPERATIONS REVIEWS RECOMMENDATIONS TO CONTINUE OR TO HALT SUPPORT FOR LONG-TERM AID PROJECTS. ALL RECIPIENTS ARE CHECKED AGAINST THE OFAX LIST. Schedule F, Part III(c) HEART FOR LEBANON PROVIDES GOODS AND SERVICES (SUCH AS BLANKETS, GLOVES, COATS, HATS AND HEATERS) TO INDIVIDUALS AND FAMILIES, WHO ARE REQUIRED TO FILL OUT A FORM, BUT THE HEART FOR LEBANON ALSO DISTRIBUTES BASIC PACKAGES OF FOOD AND HYGIENE SUPPLIES TO REFUGEE FAMILIES. THE ESTIMATED NUMBER OF RECIPIENTS COME FROM THE AMOUNT OF PACKAGES DISTRIBUTED. ON A MONTHLY BASIS H4L SERVES ABOUT 31,200 INDIVIDUALS THROUGH HUMANITARIAN AID. Schedule F, Part III(c) HEART FOR LEBANON PROVIDES SCHOLARSHIPS TO DESERVING CHILDREN THROUGH THE APPLICATION PROCESS REFERENCED ABOVE. ON A MONTHLY BASIS H4L PROVIDES SCHOLARSHIP ASSISTANCE TO ABOUT 345 STUDENTS. H4L ALSO PROVIDES SPECIAL CAMPS AND EVENTS THROUGHOUT THE YEAR THAT REACH AN ESTIMATED 21,000 ADDITIONAL CHILDREN.