Heart for Lebanon Foundation 
The information on this page was last updated 10/20/2025. If you see errors or omissions, please email: [email protected]
Summary
Heart for Lebanon is a non-denominational Christian organization that is creating faith-defining environments that give under resourced families and children in Lebanon the chance to encounter God and grow spiritually.
Contact information
Mailing address:
Heart for Lebanon
PO Box 1294
Black Mountain, NC 28711
Website: heartforlebanon.org
Phone: 828-505-8432
Email: [email protected]
Organization details
EIN: 260354460
CEO/President: Camille Melki
Chairman: Wes Hite
Board size: 10
Founder: Camille Melki and Tom Atema
Ruling year: 2008
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: Yes
Member of ECFA since: 2010
Purpose
Driven by the compassionate heart of Jesus Christ, Heart for Lebanon exists to see lives changed and communities transformed. We are passionate to reach the lost and broken, to advance peace, justice, and equality and to empower the marginalized and rejected.
Mission statement
Heart for Lebanon believes that its purpose is clearly defined in the Bible, "Go and make disciples." (Matt 28:18-20)
Statement of faith
These core beliefs make up the foundation upon which all our ministry endeavors are based.
Heart for Lebanon believes:
The Bible to be the infallible Word of God, that it is His holy and inspired Word, and that it is of supreme and final authority.
In one God, eternally existing in three personal Father, Son, and Holy Spirit.
Jesus Christ was conceived by the Holy Spirit, born of the Virgin Mary. He led a sinless life, took on Himself all our sins, died and rose again, and is seated at the right hand of the Father as our mediator and advocate.
That all men everywhere are lost and face the judgment of God, and need to come to a saving knowledge of Jesus Christ through His shed blood on the cross.
That Christ rose from the dead and is coming soon.
In holy Christian living, and that we must have concern for the hurts and social needs of our fellowmen.
We must dedicate ourselves anew to the service of our Lord and to His authority over our lives.
Articles
Donor confidence score
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Transparency grade
A
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Foreign Missions
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 415 of 1420 | 32 of 126 |
| Fund acquisition rating | | 421 of 1420 | 44 of 126 |
| Resource allocation rating | | 167 of 1420 | 15 of 126 |
| Asset utilization rating | | 1070 of 1421 | 79 of 126 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 5% | 3% | 3% | 5% | 5% | 4% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 5% | 3% | 3% | 5% | 5% | 4% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 98% | 95% | 99% | 100% | 101% | 100% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 5% | 3% | 3% | 5% | 4% | 5% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 2% | 5% | 1% | 0% | -1% | 0% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 85% | 93% | 92% | 91% | 89% | 90% |
Spending ratio Spending ratio = Total expenses / Total revenue | 99% | 112% | 83% | 94% | 109% | 81% |
Program output ratio Program output ratio = Program services / Total revenue | 83% | 104% | 76% | 85% | 98% | 73% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 1% | -12% | 17% | 6% | -9% | 19% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 3% | -9% | 14% | 5% | -9% | 17% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 9% | 4% | 5% | 4% | 6% | 6% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.52 | 0.79 | 0.66 | 0.77 | 0.96 | 0.71 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.14 | 1.03 | 1.04 | 1.06 | 1.07 | 1.00 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.30 | 0.82 | 0.69 | 0.81 | 1.03 | 0.71 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 23.45 | 224.63 | 164.37 | 69.58 | 89.43 | 189.36 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.03 | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.02 | 14.61 | 17.34 | 14.62 | 11.47 | 16.84 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 4% | 3% | 4% | 6% | 7% | 1% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 60% | 122% | 145% | 123% | 96% | 140% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $1,218,424 | $993,418 | $1,505,611 | $1,407,012 | $1,679,795 |
| Receivables, inventories, prepaids | $1,200 | $0 | $0 | $0 | $0 |
| Short-term investments | $10,270,621 | $9,918,761 | $6,241,359 | $4,920,194 | $5,966,161 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $11,490,245 | $10,912,179 | $7,746,970 | $6,327,206 | $7,645,956 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $0 | $0 | $0 | $0 | $0 |
| Other long-term assets | $360,770 | $397,910 | $434,493 | $470,528 | $0 |
| Total long-term assets | $360,770 | $397,910 | $434,493 | $470,528 | $0 |
| Total assets | $11,851,015 | $11,310,089 | $8,181,463 | $6,797,734 | $7,645,956 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $51,153 | $66,389 | $111,332 | $70,748 | $40,378 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $51,153 | $66,389 | $111,332 | $70,748 | $40,378 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $360,770 | $355,010 | $391,593 | $427,628 | $0 |
| Total long-term liabilities | $360,770 | $355,010 | $391,593 | $427,628 | $0 |
| Total liabilities | $411,923 | $421,399 | $502,925 | $498,376 | $40,378 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $11,439,092 | $10,873,074 | $7,662,922 | $6,299,358 | $7,605,578 |
| With donor restrictions | $0 | $15,616 | $15,616 | $0 | $0 |
| Net assets | $11,439,092 | $10,888,690 | $7,678,538 | $6,299,358 | $7,605,578 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $8,014,214 | $9,024,683 | $6,694,411 | $6,074,099 | $6,682,272 |
| Program service revenue | $0 | $0 | $0 | $0 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $391,577 | $47,739 | ($21,194) | ($79,797) | $2,035 |
| Other revenue | $0 | $0 | $0 | $0 | $0 |
| Total other revenue | $391,577 | $47,739 | ($21,194) | ($79,797) | $2,035 |
| Total revenue | $8,405,791 | $9,072,422 | $6,673,217 | $5,994,302 | $6,684,307 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $8,745,137 | $6,912,576 | $5,677,239 | $5,852,761 | $4,859,337 |
| Management and general | $395,415 | $365,028 | $279,909 | $403,079 | $316,166 |
| Fundraising | $257,534 | $229,444 | $310,836 | $290,297 | $244,326 |
| Total expenses | $9,398,086 | $7,507,048 | $6,267,984 | $6,546,137 | $5,419,829 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | ($992,295) | $1,565,374 | $405,233 | ($551,835) | $1,264,478 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($992,295) | $1,565,374 | $405,233 | ($551,835) | $1,264,478 |
Compensation
Compensation data for this ministry has not been collected.
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 10/20/2025. To update the information below, please email: [email protected]
History
The country of Lebanon is no stranger to crisis. Eighteen years of civil/regional wars plus thirty years of foreign occupation have crippled the government and destroyed much of the country's infrastructure. Decades of corruption have led to a sharp devaluation of the local currency. Soaring unemployment and political instability are driving more and more families below the poverty line every day. The COVID19 crisis and the explosion that devastated downtown Beirut have only compounded the desperation of the situation in Lebanon.
If that was not enough, today, Lebanon hosts the highest population of refugees per capita of any country in the world. These families have fled war and violence looking for shelter and basic provisions. The effects of the ongoing refugee crisis only deepen the pain and suffering in Lebanon. Both, Lebanese and refugee families are experiencing significant hardships. For many, despair overshadows their lives.
Heart for Lebanon comes alongside families living in despair by helping meet physical needs, providing access to education, and building authentic relationships that allow us to introduce them to the hope that is found in Jesus Christ.
In the midst of the growing crisis, we see God moving in historic ways. More people are turning to Christ in the Middle East today than any time in history. Heart for Lebanon is taking full advantage of this unique season to reach, engage, and disciple men, women and children, many of which have never heard the truth about Jesus Christ. God is transforming lives, changing communities, and moving in a way that will reshape the country of Lebanon and thus the Middle-East.
Program accomplishments
Here is a glimpse of the numerical impact being made...
3,600 families being served monthly through our Access Ministries
Over 1,500 adults actively engaged in Bible Study and Worship Gatherings
950 Students in a Christian Educational Program
Three Worship Services launched with over 750 people in weekly attendance
Over 100 adults experiencing Missional Leadership Training
1,200 children engaged in Hope on Wheels, Sports, and Clubs