Civic Intelligence

Gift of Life 5340 Foundation

EIN 27-0921725 • 501(c)3 • La Jolla, CA

Pub. 78 Eligible990-N Coverage

Profile

Pediatric cardiac surgery programs in developing countries.

7450 Olivetas Avenue Apt 393La Jolla, CA 92037
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

98th percentile

99%

Higher net margin than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

98th percentile

650%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

99th percentile

1283%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$161,523

Up $139,999 (+650%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$161,523

Up $139,999 (+650%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin98th percentile

Revenue

Up

$141,413

Up $131,188 (+1283%) from 2024

Expenses

Down

$1,414

Down $4,052 (-74%) from 2024

Net Income

Up

$139,999

Up $135,240 (+2842%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2021: $10,727Liabilities 2021: $0Net Assets 2021: $10,7272021Assets 2022: $62,467Liabilities 2022: $0Net Assets 2022: $62,4672022Assets 2023: $16,765Liabilities 2023: $0Net Assets 2023: $16,7652023Assets 2024: $21,524Liabilities 2024: $0Net Assets 2024: $21,5242024Assets 2025: $161,523Liabilities 2025: $0Net Assets 2025: $161,5232025

Highlighted filing

2025

Assets$161,523
Liabilities$0
Net Assets$161,523
Open 2025 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100K-$200KRevenue 2021: $7,240Expenses 2021: $111,035Net Income 2021: -$103,7952021Revenue 2022: $110,070Expenses 2022: $58,330Net Income 2022: $51,7402022Revenue 2023: $100,185Expenses 2023: $145,887Net Income 2023: -$45,7022023Revenue 2024: $10,225Expenses 2024: $5,466Net Income 2024: $4,7592024Revenue 2025: $141,413Expenses 2025: $1,414Net Income 2025: $139,9992025

Highlighted filing

2025

Revenue$141,413
Expenses$1,414
Net Income$139,999
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$161,523
Liabilities
$0
Net assets
$161,523
Revenue
$141,413
Expenses
$1,414
Net income
$139,999
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$1.41$0.01$1.40
2024Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.10$0.05$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$1.00$1.46$0.46
2022Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$1.10$0.58$0.52
2021Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.07$1.11$1.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 3, 2026
Return Version
2025v4.0
Gross Receipts
$141,413
Mission and Program Overview

Mission

Pediatric cardiac surgery programs in developing countries.

Program Services

DescriptionGrantsExpenses
Gift of Life - Egypt. Fundraising activities related to a grant for the hospitalization and treatment of children in need of heart surgery, including consumables needed for surgical and catheter procedures.$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Estelle EbertPresidentPT$0--
Loretta SmithBoard Member-$0--
Deborah BothunDirector-$0--
Filing and Contact Details

Filer

Filer Name
Gift of Life 5340 Foundation
EIN
27-0921725
Phone
8584562969
Address
7450 Olivetas Avenue Apt 393, La Jolla, CA 92037

Signing Officer

Name
Estelle Ebert
Title
President
Phone
8584562969
Signed
2026-03-03
Discuss with paid preparer
Yes

Preparer

Firm
James Russell
Address
7511 Crosshill Ct, Lakewood Ranch, FL 34202
Preparer
James Russell
Phone
8589266818
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Office Expenses”

Raw XML Appendix161 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Estelle Ebert
IRS990EZ/BooksInCareOfDetail/PhoneNum08584562969
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07450 Olivetas Avenue Apt 393
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0La Jolla
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092037
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt021524
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0161523
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0141413
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0139999
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt021524
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0161523
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0141413
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt021524
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0161523
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt021524
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0161523
IRS990EZ/OccupancyRentUtltsAndMaintAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Estelle Ebert
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Loretta Smith
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Deborah Bothun
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt01414
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Pediatric cardiac surgery programs in developing countries.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Gift of Life - Egypt. Fundraising activities related to a grant for the hospitalization and treatment of children in need of heart surgery, including consumables needed for surgical and catheter procedures.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt01414
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0141413
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0141413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt010225
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0100185
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0110070
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt07240
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0369133
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt0369133
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0141413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt010225
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0100185
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0110070
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt07240
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0369133
IRS990ScheduleA/TotalSupportAmt0369133
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Estelle Ebert
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08584562969
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GIFT OF LIFE 5340 FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0GIFT
ReturnHeader/Filer/EIN0270921725
ReturnHeader/Filer/PhoneNum08584562969
ReturnHeader/Filer/USAddress/AddressLine1Txt07450 Olivetas Avenue Apt 393
ReturnHeader/Filer/USAddress/CityNm0La Jolla
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092037
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James Russell
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07511 Crosshill Ct
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lakewood Ranch
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd034202
ReturnHeader/PreparerPersonGrp/PhoneNum08589266818
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James Russell
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-01T10:01:32-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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