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Smolin Charitable Foundation

EIN 87-0975711 · Elverta, CA

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

LegitimacyPassesRegistration and standingFinancial healthFair64 out of 100GovernanceGood71 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Smolin Charitable Foundation provides religious & humanitarian outreach in Ukraine. This includes, but is not limited to, providing food & supplies to those in need, hosting summer camps for youth, engaging in medical & dental missions, & assisting in church planting efforts.

Income
$402,245
Spending
$431,729
Spent on programs
99%
Reserves
2.9 months of spending
Largest source of income
donations and private grants, 100%
Employees
1
Volunteers
85
Highest pay
$4,624, president

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

Fair: 64 out of 100. Higher than 33% of charities in its peer group (religion, $250k to $1m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.9 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.

  • Income trend

    15 of 15

    Income rose 11% on the year before.

  • Spending floor

    15 of 15

    99% 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: 71 out of 100. Higher than 66% of charities in its peer group (religion, $250k to $1m).

  • Independent board

    25 of 25

    5 of 7 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    0 of 5

    Reports that it does not keep minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • 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, 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 (1)
  1. $427,305 spent. Program 1: Winter Jacket Distribution (2025 HUGS Initiative & Carryover)In 2025, SCF implemented a winter jacket distribution program to support vulnerable children across Ukraine. This included $69,854 carried over from 2024 and $188,600 received as new 2025 funding, both fully expended during the year. The program provided warm winter jackets to approximately 7,382 children, addressing urgent seasonal needs for vulnerable youth. Program 2: Christmas Outreach ProgramReached 1,500 children with gifts, food and encouragement during the Christmas season, sharing joy and the love of Christ. Program 3: Weekend for Families of Fallen Heroes RetreatServed 105 families with rest, encouragement, grief support, and Gospel-centered care. Program 4: Shop with a CopPartnered with local law enforcement to bless 60 children with a Christmas shopping experience, strengthening community relationships. Program 5: Youth ConferenceOrganized a youth conference with worship, teaching sessions, and mentorship to encourage teenagers facing wartime stress. Program 6: Children's MinistrySupported ongoing children's minitry programs including Bible studies, orphanage outreach, discipleship, and youth gatherings throughout the year. Program 7: CampsConducted seasonal camps, providing structured programming, meals, recreation, and spiritual support for children impacted by war conditions. Program 8: Airfare (Program Oversight Travel)Funds were disbursed from the Foundation's account to cover airfare and related travel expenses necessary for program oversight, coordination, and supervision of charitable activities. These expenses were directly connected to the implementation, monitoring, and management of the organization's exempt program services. Program 9: Youth Center Renovation ProjectFunds of $30,000 were received in late 2024 for renovation of the Youth Center. Work commenced in 2025 to improve and expand the youth programming space.

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

  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? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 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 May 2023.

    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 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.