1 U Project
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To provide practical, monetary, and spiritual resources to existing ministries and individuals that serve impoverished orphans and families in Ukraine and Kenya.
- Income
- $372,284
- Spending
- $444,423
- Spent on programs
- 100%
- Reserves
- 0.6 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 25
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: 54 out of 100. Higher than 20% of charities in its peer group (religion, $250k to $1m).
Reserves
4 of 35Spendable reserves would cover 0.6 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 19% of income.
Income trend
15 of 15Income rose 10% on the year before.
Spending floor
15 of 15100% 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: 54 out of 100. Higher than 39% of charities in its peer group (religion, $250k to $1m).
Independent board
25 of 255 of 5 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
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
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, 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)
- $443,659 spent. Partner Ministries in 2024:Children's Path (Orphan ministry in Ukraine)Transforming Africa Foundation (ministry in Kenya)Ukraine Relief Efforts during WarChildren's Path continues to have new kids placed in their care, and others leaving to live in foster or adoptive families. Children's Path gives the kids of Ukraine a environment to thrive in and be cared for, encouraged, and loved.Transforming Africa Foundation plants churches in the remote area of West Pokot, and support a primary school in the sugar cane fields of Muhoroni where a vast majority of children are orphaned due to AIDS, and coordinate medical clinics and outreach in Pokot.2024 Highlights:We made two trips to Ukraine in 2024. We spent time with our Children's Path family, conducted a women's conference for local believers, visited the elderly at a nursing home and delivered food packages to them, visited homebound widows that are part of the widows ministry and deliver monthly food packages to them, visit the young family of a Ukrainian soldier, and so much more! We were able to partner with an organization located in the Netherlands to install solar panels at Children's Path. The solar panels are not only saving roughly $200 per month on electricity bills, but ensuring the kids are never without power. This has been such a blessing this winter as rolling power outages continue to be a problem due to the ongoing attacks on energy sources from Russia. In 2024, we traveled to Kenya in June. On this trip, we were able to visit our new girls shelter and meet our first residents. These girls are victims of child marriage, abuse, and female genital mutilation. The girls shared with us how thankful they are to have a safe place to live without fear of abuse. Most of these girls are sleeping on beds and living in a house with electricity for the first time. These girls are able to go to school to receive a education, receive much needed counseling, and have daily bible studies together. We also visited our mission base in the bush and a had a women's outreach event. We had a screening of Hope Film, a movie similar to the Jesus Film, but that covers creation all the way through the New Testament. This film was funded through 1U Project and used local narrators to bring the story to life. This film is an important tool in Pokot, where we serve, because most of the people are unable to read. We also sponsored 3 familes in various capacities in the Uniting for Ukraine program, which was a temporary parole program sponsored by the government set up for Ukrainians who wanted to live in the United States temporarily while the war was going on. The program is no longer offered, but those who are already here are able to apply for extensions and remain here for a set period of time.
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
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 2024.
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 April 2015.
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.