Shield of Freedom
Nonprofit profile at a glance
- EIN
- 933096298
- IRS 990 coverage
- 2023–2025
- Forms available
- Form 990 2025
- Location
- San Diego, CA, USA
- Phone
- 8056801974
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- International Relief
Reported finances
- Revenue
- $370,618
- Expenses
- $421,489
- Assets
- $136,832
- Liabilities
- $4,063
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- MIRA RUBIN (DIRECTOR/CEO)
People named in this filing
- MIRA RUBIN (DIRECTOR/CEO)
- IULIIA PUCHKO (DIRECTOR/VP)
- WINNIE HUANG (DIRECTOR/CFO)
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
Shield of freedom is an all-volunteer non-profit organization dedicated to providing humanitarian assistance and direct aid to people in democratic countries who are under threat and facing humantarian crises resulting from various causes, including invasions, conflicts and natural disasters. We seek to help bridge gaps in support where u.s. Aid falls short.
What it reported doing in 2025
The cultural activities program preserves, celebrates, and shares ukrainian culture with diverse communities throughout California and beyond. In partnership with the house of ukraine, namysto dance group, and the ukrainian rock band u3zub, the program creates meaningful opportunities for cultural exchange through music, dance, art, and shared traditions. At a time when ukraines identity is under existential threat, these cultural activities serve as both a celebration of heritage and a powerful form of resilience, education, and community building. Through accessible, engaging public events, shield of freedom fosters cross-cultural understanding, strengthens the ukrainian diaspora, and raises awareness of ukraines history, values, and contemporary reality.
Operating model
- Revenue model
- Donor-supported. 96% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.
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: 88
- Transparency & Controls: 80
- Accountability: 88
- Sustainability: 24
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 98.3%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 2 of 8 controls in place; rating input score 25
- 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: Fail
- May require repayment: Fail
- Grant itemization coverage: 100%; rating input score 100; 81st 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; 64th 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: -13.7%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 0.32; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 32.5% per year; rating input score 100; 91st percentile among comparable filings
- Revenue growth: 19% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: 36.7% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 98.3% of spending went to programs
- Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $414K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 7 filed schedules · includes major donors and foreign activity
- Filing history: 3 filing years from 2023 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.
- High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
- High — Sustainability: Operating margin scored 15/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.