HERO INVEST maintains rigorous financial controls across all spending categories. Every dollar donated is tracked, categorized, and reported in accordance with GAAP standards for nonprofit organizations. Our board-approved annual budget allocates at least 85% of expenditures directly to program services, keeping administrative overhead below industry benchmarks.

Our Finance Committee — composed entirely of independent board members — reviews financial reports quarterly and approves any unbudgeted expenditure above $5,000. An external Audit Committee engages a Big Four accounting firm annually to provide an independent assessment of our financial controls and reporting accuracy.

Each fiscal year, Deloitte & Touche LLP conducts a full financial statement audit under GAAS standards. The audit includes a review of internal controls, transaction sampling, bank reconciliations, and grant compliance testing. Final audited statements are published on our website within 90 days of fiscal year-end.

Restricted gifts are held in separate accounts and disbursed only for their designated purpose. Unrestricted donations flow into our General Operating Fund and are allocated by the board each year based on program priorities. A full breakdown of fund allocation is included in our annual report and Form 990, both available for public download.