Sheperds Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SHEPHERD'S FOUNDATION FOCUSES ON CHRIST-CENTERED, SOCIALLY RELEVANT, MEASURABLE, SUSTAINABLE, AND REPRODUCIBLE MINISTRIES THAT HAVE A LASTING EFFECT ON INDIVIDUALS AND COMMUNITY PARTNERS IN UKRAINE.
- Income
- $556,158
- Spending
- $501,806
- Spent on programs
- 87%
- Reserves
- 3.4 months of spending
- Largest source of income
- donations and private grants, 98%
- Employees
- 0
- Volunteers
- 25
- Highest pay
- $30,000, administrator
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 80 out of 100. Higher than 58% of charities in its peer group (religion, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 3.4 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 10% of income.
Income trend
10 of 15Income fell 5% on the year before.
Spending floor
15 of 1587% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 86 out of 100. Higher than 87% of charities in its peer group (religion, $250k to $1m).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 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 (3)
- $435,866 spent. CAMP MAXIMUM. SHEPHERD'S FOUNDATION IS CURRENTLY THE LARGEST SUPPORTER OF CAMP MAXIMUM, A CHRISTIAN CAMP AND RETREAT CENTER IN ZOLOTONOSHA, UKRAINE. CAMP MAXIMUM HOSTS ESL CAMPS, SPORTS CAMPS, SPECIAL NEEDS CAMPS, WAR VETERANS' CAMPS, AND FAMILY CAMPS PROVIDING SPIRITUAL, EDUCATIONAL, AND RECREATIONAL EXPERIENCES TO THE PEOPLE OF UKRAINE AND SURROUNDING COUNTRIES. CAMP MAXIMUM IS ALSO USED AS A RETREAT CENTER FOR CHURCHES AND OTHER LARGE ORGANIZATIONS WHO NEED A FULL-SERVICE FACILITY FOR THEIR CONFERENCE NEEDS. TEAM BUILDING, PASTOR'S, FAMILY, AND YOUTH CONFERENCES TAKE PLACE THERE ON A MONTHLY BASIS. IN 2025, CAMP MAXIMUM HOSTED 15 RENTAL GROUPS AND 67 CAMPING PROGRAMS, SERVING 3,255 YOUTH, ADULTS, VETERANS AND PEOPLE WITH DISABILITIES.CAMP MAXIMUM'S NEW PROSTHETIC CLINIC CELEBRATED ITS GRAND OPENING IN THE SPRING OF 2024 AND NOW PROVIDES MEDICAL AND PROSTHETIC CARE TO BOTH CIVILIANS AND MILITARY PERSONNEL. THIS ONE-OF-A-KIND CENTER DELIVERS TIMELY, COMPASSIONATE, HIGH-QUALITY CARE. IN 2025, THE PROGRAM ACCEPTED 19 NEW PATIENTS FITTING THEM WITH NEW PROSTHETICS, HELPING THEM LEAD MORE FUNCTIONAL AND FULFILLING LIVES. PLANS ARE UNDERWAY TO EXPAND THE SERVICE CAPABILITIES OF THE CLINIC IN 2026. IN 2025, CAMP MAXIMUM CONTINUED OFFERING SPECIALTY TRAUMA-HEALING CAMPS FOR CHILDREN AND ADULTS AFFECTED BY THE ATROCITIES OF WAR, WITH PARTICULAR EMPHASIS ON VETERANS AND THEIR FAMILIES. PROFESSIONAL PSYCHOLOGISTS TRAINED IN TRAUMA CARE STAFF THESE CAMPS AND HELP PARTICIPANTS ADDRESS THE ONGOING MENTAL HEALTH EFFECTS OF WAR. AS THE CONFLICT CONTINUES, THE NEED FOR THIS SUPPORT GROWS EACH DAY. DESPITE THE WAR, THE CAMPS REMAIN FULL AND OFTEN HAVE WAITING LISTS. THROUGH CAMP MAXIMUM, THOUSANDS OF LIVES ARE BEING IMPACTED WITH THE GOSPEL ON A DAILY, WEEKLY, AND MONTHLY BASIS. THE PROGRAM HAS NOW EXPANDED TO PROVIDE FOLLOW-UP AND ONGOING CARE WITHIN PARTICIPANTS' LOCAL COMMUNITIES THROUGH LOCAL CHURCHES WHICH ARE RECEIVING TRAINING TO SUPPORT THOSE LIVING WITH THE LONG-TERM PSYCHOLOGIAL EFFECTS OF WAR.
- MEDICAL SERVICES THROUGH CAMP MAXIMUM IN ZOLOTONOSHA, UKRAINE, SHEPHERD'S FOUNDATION PROVIDES FINANCIAL SUPPORT FOR SPECIAL NEEDS CHILDREN, ADULTS, DISABLED WAR VETERANS AND THEIR FAMILIES TO ATTEND SPECIAL CAMPS AND CONFERENCES DESIGNED SPECIFICALLY FOR THEIR NEEDS.
- SOCIAL SERVICES GRANTS ARE GIVEN TO FOSTER FAMILIES WITH AT-RISK CHILDREN IN UKRAINE. IN 2025, SHEPHERD'S FOUNDATION CONTINUED TO SUPPORT THE GORYCHENKO FAMILY WHO ARE CURRENTLY RAISING 11 CHILDREN.
Source: Form 990 for the year ending December 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 October 13, 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 December 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 March 1994.
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 October 21, 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.