Smolin Charitable Foundation

Nonprofit profile at a glance

EIN
870975711
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Elverta, CA, USA
Phone
9168134664
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$402,245
Expenses
$431,729
Assets
$102,900
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Vitaliy Smolin (President)

Highest reported compensation

  • Vitaliy Smolin (President): $4,624 total reported compensation

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

Overview

Mission

Smolin Charitable Foundation provides religious & humanitarian outreach in Ukraine. This includes, but is not limited to, providing food & supplies to those in need, hosting summer camps for youth, engaging in medical & dental missions, & assisting in church planting efforts.

What it reported doing in 2025

Program 1: Winter Jacket Distribution (2025 HUGS Initiative & Carryover)In 2025, SCF implemented a winter jacket distribution program to support vulnerable children across Ukraine. This included $69,854 carried over from 2024 and $188,600 received as new 2025 funding, both fully expended during the year. The program provided warm winter jackets to approximately 7,382 children, addressing urgent seasonal needs for vulnerable youth. Program 2: Christmas Outreach ProgramReached 1,500 children with gifts, food and encouragement during the Christmas season, sharing joy and the love of Christ. Program 3: Weekend for Families of Fallen Heroes RetreatServed 105 families with rest, encouragement, grief support, and Gospel-centered care. Program 4: Shop with a CopPartnered with local law enforcement to bless 60 children with a Christmas shopping experience, strengthening community relationships. Program 5: Youth ConferenceOrganized a youth conference with worship, teaching sessions, and mentorship to encourage teenagers facing wartime stress. Program 6: Children's MinistrySupported ongoing children's minitry programs including Bible studies, orphanage outreach, discipleship, and youth gatherings throughout the year. Program 7: CampsConducted seasonal camps, providing structured programming, meals, recreation, and spiritual support for children impacted by war conditions. Program 8: Airfare (Program Oversight Travel)Funds were disbursed from the Foundation's account to cover airfare and related travel expenses necessary for program oversight, coordination, and supervision of charitable activities. These expenses were directly connected to the implementation, monitoring, and management of the organization's exempt program services. Program 9: Youth Center Renovation ProjectFunds of $30,000 were received in late 2024 for renovation of the Youth Center. Work commenced in 2025 to improve and expand the youth programming space.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% 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. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 83
  • Accountability: 57
  • Sustainability: 28
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99%; rating input score 99
  • Fundraising efficiency: $1,795.74 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Pass
    • 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: 71.4%; rating input score 71; 21st percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.3%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 60% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: -25.1% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99% of spending went to programs
  • Governance: 5 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $427K in reported program spending
  • Leadership: top reported pay $5K · 7 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 2 filing years from 2024 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.