Skip to the page content
Passes our checks

Heart of Ukraine Ministries

EIN 20-8819807 · Tea, SD

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak40 out of 100GovernanceNot ratedThe short tax form does not cover thisImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

To provide services and support mainly for the homeless, needy and addicted in Ukraine through a street feeding program, rehabilitation center, educational efforts, etc.. Provide humanitarian aid when/where needed, especially to refugees, soldier's families, internally displaced persons, needy families, etc. Participate in educational efforts regarding the homeless, needy and addicted for different organizations, government agencies, churches, etc... Provide training and events for prison staff and inmates.

Income
$82,701
Spending
$88,107
Reserves
0.1 months of spending
Largest source of income
donations and private grants, 100%

Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 40 out of 100. Higher than 10% of charities in its peer group (international, under $250k).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.1 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 7% of income.

Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.

Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. Rehabilitation: Housed numerous men at David's House Rehab Center (8 beds) in Khomutynsi, Ukraine in 2024. Men were provided instruction in work ethics, communication, parenting, being a responsible man, addiction, spiritual growth, etc... while at the center. They were also provided vocational training in culinary arts, animal husbandry, agriculture, welding, carpentry, construction, etc.. Medical, dental and vision needs were met through local clinics. Coordination with Probation occurred for those clients just released from prison. Family reunification efforts and educating families were also provided, as needed.
  2. Street Feeding Program: This feeding targets the homeless, needy (and this year that included many refugees from the war), and pensioners. Over 15,000 soup portions and 10,000 tea/juice portions were given out, along with over 900+ loaves of bread. A huge portion of the vegetables and meat are provided by David's House Rehab Center (pigs, rabbits, chickens, turkey-ducks, geese & turkeys; almost 12 acres of gardens). In September 2024, a facility was rented and the feeding program was moved inside. By the end of the year, over 80 people attended each feeding.
  3. General Ministry (humanitarian aid): Due to the war starting in 2022, this effort increased dramatically more than in past years. Examples: providing remodeling materials to local prisons as they are overcrowded due to evacuated prisoners being housed, along with housing Russian POWs; providing training to prison staff that includes a light lunch; providing additional food items to prisoners at a local prison hospital; food bags for families with a soldier away from home, village school projects, food gifts to Internally Displaced Persons (long term refugees), different educational meetings and conferences, etc...
  4. Vehicle: The 9 person van was used to transport untold numbers of people to/from events. Humanitarian aid was transported several times; approx 1-2 tons each time. The van was used to visit refugees and provide food, clothing, etc... Picked up humanitarian items that were shipped and delivered them (i.e., to schools, to the police, to a medical clinic, etc .). Was used to transport the food for every street feeding (and to purchase any needed food for the feeding), as well as delivered food to the new soup kitchen. Transported clients form David's House Rehab Center to events/training. Maintenance, fuel & repairs. This year, this additionally covered fuel and maintenance of a loaned vehicle used in the USA during sabbatical.

Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on May 15, 2010 for not filing returns for three years, and reinstated on April 15, 2013.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.