Civic Intelligence

30 Hearts

990 • Fiscal year 2023 • EIN 82-2957576

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 19, 2024

PO Box 39631North Ridgeville, OH 44039

(440) 915-2429

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

10th percentile

-51%

Higher net margin than 10% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

94th percentile

$61,992

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

12th percentile

-46%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

13th percentile

-43%

Faster revenue growth than 13% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$193,795

Down $166,630 (-46%) from 2022

Net Assets

Down

$189,913

Down $168,362 (-47%) from 2022

Liabilities

Up

$3,882

Up $1,732 (+81%) from 2022

Revenue

Down

$329,668

Down $253,181 (-43%) from 2022

Expenses

Up

$498,030

Up $41,449 (+9.1%) from 2022

Net Income

Down

-$168,362

Down $294,630 (-233%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2018: $67,906Liabilities 2018: $0Net Assets 2018: $67,9062018Assets 2019: $195,913Liabilities 2019: $0Net Assets 2019: $195,9132019Assets 2020: $208,106Liabilities 2020: $0Net Assets 2020: $208,1062020Assets 2021: $234,073Liabilities 2021: $995Net Assets 2021: $233,0782021Assets 2022: $360,425Liabilities 2022: $2,150Net Assets 2022: $358,2752022Assets 2023: $193,795Liabilities 2023: $3,882Net Assets 2023: $189,9132023Assets 2024: $159,175Liabilities 2024: $2,399Net Assets 2024: $156,7762024Assets 2025: $137,612Liabilities 2025: $2,860Net Assets 2025: $134,7522025

Highlighted filing

2023

Assets$193,795
Liabilities$3,882
Net Assets$189,913

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2018: $258,786Expenses 2018: $194,348Net Income 2018: $64,4382018Revenue 2019: $334,631Expenses 2019: $206,624Net Income 2019: $128,0072019Revenue 2020: $226,504Expenses 2020: $214,309Net Income 2020: $12,1952020Revenue 2021: $465,031Expenses 2021: $440,059Net Income 2021: $24,9722021Revenue 2022: $582,849Expenses 2022: $456,581Net Income 2022: $126,2682022Revenue 2023: $329,668Expenses 2023: $498,030Net Income 2023: -$168,3622023Revenue 2024: $429,316Expenses 2024: $462,453Net Income 2024: -$33,1372024Revenue 2025: $350,245Expenses 2025: $372,269Net Income 2025: -$22,0242025

Highlighted filing

2023

Revenue$329,668
Expenses$498,030
Net Income-$168,362
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 19, 2024
Return Version
2023v5.1
Gross Receipts
$331,640
Mission and Program Overview

Mission

30 hearts provides family-based care for oprphaned and vulnerable children in ethiopia by partnering with local nonprofits to meet holistic needs through support for food, clothing, medical care, education and counseling.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$358,145$191,510▼ $166,635
Prepaid Expenses and Deferred Charges$2,280$2,285▲ $5
Total Assets$360,425$193,795▼ $166,630
Liabilities
Accounts Payable and Accrued Expenses$2,150$3,882▲ $1,732
Total Liabilities$2,150$3,882▲ $1,732
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$128,879$99,557▼ $29,322
Net Assets With Donor Restrictions$229,396$90,356▼ $139,040
Total Net Assets Fund Balance$358,275$189,913▼ $168,362
Total Liabilities and Net Assets / Fund Balance$360,425$193,795▼ $166,630
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeff MancinettiChairFT$61,992$61,992

Board Members and Trustees

NameTitle
Joe SeestadtVice Chair
Emily MancinettiOfficer
Nicole WeidokalOfficer
Jerry BirchfieldSecretary
Dave StoweTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$301,526
Program Service Revenue
$0
Investment Income
$757
Other Revenue
$27,385
All Other Contributions
$301,526
Change in Net Assets
$-168,362
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$391,368
Salaries, Compensation, and Employee Benefits$66,867
Total Fundraising Expense$43,862
Other Expenses$39,795
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$391,368--$391,368
Current Officers, Directors, Trustees, and Key Employees$18,598$18,598$24,797$61,993
Travel$11,988$26$30$12,044
Payroll Taxes$1,462$1,462$1,950$4,874
Office Expenses$289$3,585$747$4,621
Insurance-$1,123-$1,123
Fees for Services Accounting-$442-$442
Other Expenses$3,886$273$16,338$273
Total Functional Expenses$427,591$26,577$43,862$498,030
International Activity

International Summary

Offices
0
Employees
0
Spending
$360,084

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,Program ServicesBuilding Project00$180,643
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,Program ServicesInternational Program00$163,802
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,Program ServicesVision Trips00$11,989
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,Program ServicesSpecial Projects00$3,650
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,520
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Officers jeff mancinetti and emily mancinetti are married.

Form 990, Part VI, Section A, Line 8B

30 hearts does not have committees

Form 990, Part VI, Section B, Line 11B

Board meeting was held to review and approve form 990

Form 990, Part VI, Section B, Line 12C

Officers are required to update annually information regarding possible conflicts of interest

Form 990, Part VI, Section B, Line 15A

The executive director's salary was compared to similar organizations and voted on by the non related members of the board.

Form 990, Part VI, Section C, Line 19

Documents are available on 30 hearts website

Filing and Contact Details

Filer

Filer Name
30 Hearts
EIN
82-2957576
Phone
4409152429
Address
PO BOX 39631, NORTH RIDGEVILLE, OH 44039

Signing Officer

Name
Jeff Mancinetti
Title
Chair
Phone
2163182222
Signed
2024-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Mancinetti
Formed
2016
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
14

Preparer

Firm
Card Palmer Sibbison & Co
Address
4545 HINCKLEY PARKWAY, CLEVELAND, OH 44109-6009
Preparer
Daniel S Gibel CPA
Phone
2166216100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

30 hearts has adopted guidance, as required by the income taxes topic of the fasb accounting standards codification regarding accounting for uncertainty in income taxes. This guidance clarifies the accounting and recognition for income tax positions taken or expected to be taken in the association's income tax returns. As of december 31, 2023, 30 hearts has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. 30 hearts records related interest expenses and penalties, if any, as a tax expense, consistent with this guidance. 30 hearts open audit periods are for the tax years ended december 31, 2020 through december 31, 2023.

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

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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt030 HEARTS HAS ADOPTED GUIDANCE, AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ASSOCIATION'S INCOME TAX RETURNS. AS OF DECEMBER 31, 2023, 30 HEARTS HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 30 HEARTS RECORDS RELATED INTEREST EXPENSES AND PENALTIES, IF ANY, AS A TAX EXPENSE, CONSISTENT WITH THIS GUIDANCE. 30 HEARTS OPEN AUDIT PERIODS ARE FOR THE TAX YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0180643
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1163802
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt23650
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt311989
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0BUILDING PROJECT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1INTERNATIONAL PROGRAM
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2SPECIAL PROJECTS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3VISION TRIPS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0360083
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0ACH
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0HOUSING AND LIVING
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO,
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0360084
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt0360084
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS JEFF MANCINETTI AND EMILY MANCINETTI ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt130 HEARTS DOES NOT HAVE COMMITTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEETING WAS HELD TO REVIEW AND APPROVE FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS ARE REQUIRED TO UPDATE ANNUALLY INFORMATION REGARDING POSSIBLE CONFLICTS OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR'S SALARY WAS COMPARED TO SIMILAR ORGANIZATIONS AND VOTED ON BY THE NON RELATED MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE ON 30 HEARTS WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0360425
IRS990/TotalAssetsEOYAmt0193795
IRS990/TotalAssetsGrp/BOYAmt0360425
IRS990/TotalAssetsGrp/EOYAmt0193795
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0301526
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt043862
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026577
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0427591
IRS990/TotalFunctionalExpensesGrp/TotalAmt0498030
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02150
IRS990/TotalLiabilitiesEOYAmt03882
IRS990/TotalLiabilitiesGrp/BOYAmt02150
IRS990/TotalLiabilitiesGrp/EOYAmt03882
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0358275
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0189913
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt011989
IRS990/TotalOtherProgSrvcRevenueAmt08017
IRS990/TotalProgramServiceExpensesAmt0427591
IRS990/TotalReportableCompFromOrgAmt061992
IRS990/TotalRevenueGrp/ExclusionAmt024520
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03622
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0329668
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0360425
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0193795
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt030
IRS990/TravelGrp/ManagementAndGeneralAmt026
IRS990/TravelGrp/ProgramServicesAmt011988
IRS990/TravelGrp/TotalAmt012044
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt034049 GARRETT DRIVE
IRS990/USAddress/CityNm0NORTH RIDGEVILLE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044039
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt030HEARTS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF MANCINETTI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02163182222
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt030 HEARTS
ReturnHeader/Filer/BusinessNameControlTxt030HE
ReturnHeader/Filer/EIN0822957576
ReturnHeader/Filer/PhoneNum04409152429
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 39631
ReturnHeader/Filer/USAddress/CityNm0NORTH RIDGEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044039
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341599718
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARD PALMER SIBBISON & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04545 HINCKLEY PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH

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