Liberty Ukraine Foundation

Nonprofit profile at a glance

EIN
881688760
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Austin, TX, USA
Phone
5017646446
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Philanthropy, Charity, Voluntarism Promotion

Official website

Reported finances

Revenue
$4,104,910
Expenses
$4,359,889
Assets
$1,030,602
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Antonina Levchuk (Executive Director)

People named in this filing

  • Antonina Levchuk (Executive Director)
  • Dmytro Topchiy (Director of Operations (through June 2025), Treasurer (effective July 2025))
  • Andriy Nagay (Treasurer (through June 2025), Secretary (effective July 2025))

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

To provide humanitarian aid to people impacted by war or any disaster.

What it reported doing in 2025

The Liberty Ukraine Foundation supports the safe evacuation of civilians from active conflict zones and other high-risk environments in Ukraine. The program provides critical equipment and resources to trained evacuation teams, humanitarian partners, and medical responders operating in dangerous and rapidly changing conditions. Support includes the procurement and deployment of nonlethal civilian quadcopters (drones) and related accessories to assist with reconnaissance, route assessment, and coordination of evacuation efforts. The program also supplies communication devices to maintain reliable contact in areas with limited or disrupted infrastructure, as well as evacuation vehicles and grants to fund the acquisition, repair, and operation of such vehicles. In response to mandatory evacuation orders affecting children and vulnerable populations, the program places a strong emphasis on ensuring the safe and timely relocation of children, injured individuals, and other at-risk civilians. These efforts help reduce loss of life and improve access to medical care and humanitarian assistance by enabling organized, well-supported evacuations from war-affected areas.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 93% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 79
  • Accountability: 88
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99%; rating input score 99
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: $652.59 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Pass
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -6.2%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 15.4% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 99% of revenue deployed · 93.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $4.1M in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.