Ukrainian Action

Nonprofit profile at a glance

EIN
881173971
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Daniel Island, SC, USA
Phone
3126261600
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$424,569
Expenses
$789,131
Assets
$148,048
Liabilities
$2,536

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Jeffrey Hartman (President)

Highest reported compensation

  • Jeffrey Hartman (President): $112,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ukrainian Action is a mission-driven US non-profit dedicated to supporting the survival and recovery of Ukraine.

What it reported doing in 2024

Recovery Program - Ukrainian Action Heroes is a pioneering rehabilitation program welcoming injured Ukrainian veterans to the Carpathian mountains to learn to ski, snowboard and participate in other outdoor mountain sports and activities while receiving psychological support in the serenity of the mountains. The program includes ski instruction, travel, room and board, daily access to experienced and qualified psychologists, group therapy, wellness, and mindfulness activities. The goal of the program is to help Ukraines heroes recover from the trauma of active warfare, provide tools to deal with PTSD and introduce new activities a place of refuge and solace. In March 2025, the program was expanded to offer adaptive skiing for veterans with amputations.

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 98% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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: 81
  • Transparency & Controls: 84
  • Accountability: 84
  • Sustainability: 12
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 75.2%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 5 of 8 controls in place; rating input score 62
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Pass
    • Requires grant agreements: Pass
    • May require repayment: Fail
  • Grant itemization coverage: 98.3%; rating input score 98; 58th 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 8 controls in place; rating input score 62
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -85.9%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -56.3% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -74.4% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -45.6% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 75.2% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $593K in reported program spending
  • Leadership: top reported pay $112K · 4 people listed
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 3 filing years from 2022 to 2024
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Transparency & Controls: Foreign activity oversight: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.