Global Orphan Care

Nonprofit profile at a glance

EIN
813049301
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Columbus, OH, USA
Phone
6143120567
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations
Affiliation
Christianity

Official website

Reported finances

Revenue
$326,632
Expenses
$254,310
Assets
$571,170
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • Leonid Semchishin (Board chairman)
  • Aleksandr Semchishin (Treasurer)
  • Galina Semchishin (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Financial and humanitarian support of Christian ministries around the world. Financial assistance to refugees and victims of war in Ukraine.

What it reported doing in 2025

Financial and humanitarian help for disadvantaged and disabled children in Ukraine

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 65
  • Accountability: 76
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.3%; rating input score 74
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 91.1%; rating input score 91; 55th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.1%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 2.25; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 29.6% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 74.3% of revenue deployed · 93.8% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $238K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes foreign activity and grants
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.