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City of Refuge

EIN 36-4597481 · Worthing, SD

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

LegitimacyPassesRegistration and standingFinancial healthFair50 out of 100GovernanceFair61 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PROVIDE FOOD, SHELTER, EDUCATION, SPIRITUAL GUIDANCE, AND ANY OTHER TYPE OF APPROPRIATE ASSISTANCE TO ORPHANED, ABANDONED, AND TRAFFICKED CHILDREN AND SINGLE MOTHERS THAT ARE IN NEED WITHIN THE COUNTRY OF GHANA. THROUGH DISCIPLESHIP, EDUCATION, AND STRATEGIC RESTORATION, WE HELP TO PREVENT INJUSTICE WITHIN THE LIVES OF THE COMMUNITIES, FAMILIES, AND INDIVIDUALS WE SERVE.

Income
$400,655
Spending
$439,538
Spent on programs
97%
Reserves
1.7 months of spending
Largest source of income
donations and private grants, 100%
Employees
2
Volunteers
28
Highest pay
$48,000, co-director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 50 out of 100. Higher than 12% of charities in its peer group (international, $250k to $1m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.7 months of spending.

  • Debt

    16 of 20

    It owes 21% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 10% of income.

  • Income trend

    5 of 15

    Income fell 22% on the year before.

  • Spending floor

    15 of 15

    97% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 61 out of 100. Higher than 37% of charities in its peer group (international, $250k to $1m).

  • Independent board

    25 of 25

    6 of 8 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, 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 (1)
  1. $425,649 spent. PROVIDED FOOD, SHELTER, EDUCATION, MEDICAL CARE AND SPIRITUAL GUIDANCE TO 100 CHILDREN. EDUCATED 260 LOCAL STUDENTS IN OUR SCHOOL, FAITH ROOTS INTERNATIONAL ACADEMY. OVER 50 CHILDREN RECEIVED EDUCATION SPONSORSHIPS ALLOWING THEM TO ATTEND THE SCHOOL AT A REDUCED PRICE OR AT NO CHARGE. THE STUDENTS WHO ATTEND OUR SCHOOL RECEIVE LUNCH FREE OF CHARGE OR AT A REDUCED RATE. PROVIDED UNIVERSITY SCHOLARSHIPS TO 31 STUDENTS. 5 VULNERABLE SINGLE MOTHERS AND THEIR CHILDREN HAVE BEEN RELOCATED TO THE CORM CHILDREN'S VILLAGE AND THEY ARE NOW BEING EMPOWERED TO BECOME SELF-SUSTAINING AND THEIR CHILDREN ARE RECEIVING A FREE EDUCATION. COMMUNITY DEVELOPMENT AND COMMUNITY EDUCATION PROJECTS HAVE TAKEN PLACE IN 7 COMMUNITIES IN GHANA. WE BEGAN THE BUILDING OF THE MISSION OUTREACH CENTER NEAR LAKE VOLTA. THE MISSION OUTREACH CENTER, ONCE COMPLETED, WILL BE THE CENTER OF OPERATIONS FOR CORM'S WORK IN THE OTI REGION, GHANA. WE HAVE COMPLETED PHASE ONE OF THE MISSION OUTREACH CENTER AND BEGAN USING THE FACILITY IN 2024 FOR OUR OUTREACH PROGRAMS.

Source: Form 990 for the year ending December 31, 2024, 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 September 7, 2026.

  2. 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 September 30, 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 September 10, 2026.

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

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

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

    Recognized by the IRS since February 2009.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 October 7, 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.