Shine on Sierra Leone Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
TO OPERATE AS A HUMAN SERVICE FOUNDATION AND PROVIDE EDUCATION, MENTORING, NUTRITIONAL SUPPORT AND CREATIVE CURRICULUM TO SCHOOLS BOTH NATIONALLY AND INTERNATIONALLY.
- Income
- $206,439
- Spending
- $282,574
- Spent on programs
- 75%
- Reserves
- 2.4 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 6
Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 45 out of 100. Higher than 15% of charities in its peer group (international, under $250k).
Reserves
10 of 35Spendable reserves would cover 2.4 months of spending.
Debt
20 of 20It owes 5% of what it owns.
Living within its means
0 of 15Spending exceeded income by 37% of income.
Income trend
0 of 15Income fell 27% on the year before.
Spending floor
15 of 1575% of spending went to programs and raising each dollar of donations cost 20 cents.
Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 29 out of 100. Higher than 12% of charities in its peer group (international, under $250k).
Independent board
18 of 253 of 4 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, loans to insiders.
Source: Form 990 for the year ending March 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 (5)
- $152,503 spent. RD SPONSORED STUDENTS: SHINE ON SIERRA LEONE'S SPONSORSHIP PROGRAM PROVIDES SCHOOL SUPPLIES, LUNCH STIPENDS, TRANSPORTATION, AND SCHOOL UNIFORMS FOR 98 STUDENTS WHO ARE GRADUATES OF MUDDY LOTUS PRIMARY SCHOOL. IT ELIMINATES AN 18-MILE ROUND TRIP WALK FOR THE STUDENTS TO AND FROM SCHOOL EACH DAY WHICH INCREASES ENROLLMENT IN THEIR RESPECTIVE SCHOOLS.
- $12,765 spent. ASHLEY'S CLINIC IS A HEALTH CARE PROGRAM WITHIN THE MUDDY LOTUS PRIMARY SCHOOL GROUNDS THAT PROVIDES HEALTH CARE SERVICES TO ALL MUDDY LOTUS PRIMARY SCHOOL STUDENTS, THEIR PARENTS, AND SCHOOL STAFF.
- 63 BRAVE SUPPORTS THE 63 ORPHANS WHOSE PARENTS PASSED FROM THE EBOLA CRISIS. THIS PROGRAM PROVIDES EDUCATION SPONSORSHIPS, CAREGIVER PLACEMENT AND SUPPORT, FOOD AND WATER PROVISIONS, AND ACCESS TO A MONTHLY COMMUNITY PROGRAM/SOCIAL SERVICES. THIS APPROACH TO MEETING THE NEEDS OF 63 ORPHANS, OTHER VULNERABLE CHILDREN AND 17 CAREGIVERS IN KONO, NIMIKORO CHIEFDOM AFFECTED BY THE EBOLA VIRUS PROVIDES FOR THE CHILDREN'S EDUCATIONAL NEEDS, WHILE ENSURING THEY RECEIVE PSYCHOSOCIAL SUPPORT AND APPROPRIATE IN-HOME CARE FROM THEIR CAREGIVERS.
- $46,203 spent. MUDDY LOTUS - EDUCATION PROGRAM STRUCTURED TO ADDRESS THE ACADEMIC NEEDS OF 504 STUDENTS IN SIERRA LEONE WEST AFRICA. SOSL, INC PROVIDES ALL LEARNING MATERIALS AND SUPPLIES AS WELL AS INTERIOR AND EXTERIOR BUILDINGS AND RECREATION CENTERS.
- THE NOURISH PROGRAM OFFERS A DAILY HOT, NUTRITIOUS LUNCH TO BOTH STUDENTS AND STAFF, ENSURING THEY HAVE ACCESS TO HEALTHY MEALS EACH SCHOOL DAY. RUN BY TWO DEDICATED WOMEN, THE PROGRAM NOT ONLY PREPARES AND SERVES THESE MEALS BUT ALSO PARTNERS WITH LOCAL FARMERS TO SOURCE FRESH, SEASONAL VEGETABLES. CURRENTLY, THE PROGRAM PROVIDES NOURISHING MEALS TO 250 STUDENTS AND 16 STAFF MEMBERS, FOSTERING A COMMUNITY OF WELL-BEING AND SUPPORT.
Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending March 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 2009.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.