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Passes our checks

Bird of Light Foundation Inc

EIN 93-4194744 · New York, NY

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

LegitimacyPassesRegistration and standingFinancial healthGood70 out of 100GovernanceFair50 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

BIRD OF LIGHT FOUNDATION'S MISSION IS TO BRIDGE WESTERN RESOURCES TOGETHER WITH UKRAINIAN INGENUITY TO CREATE SCALABLE AND EFFICIENT HUMANITARIAN SOLUTIONS TO SUPPORT UKRAINE'S DEVELOPMENT AS A NATION.

Income
$51,014
Spending
$60,863
Spent on programs
83%
Reserves
15.5 months of spending
Largest source of income
donations and private grants, 61%
Employees
0
Volunteers
0

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: 70 out of 100. Higher than 35% of charities in its peer group (philanthropy, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover 15.5 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 19% of income.

  • Income trend

    0 of 15

    Income fell 55% on the year before.

  • Spending floor

    15 of 15

    83% 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

Fair: 50 out of 100. Higher than 25% of charities in its peer group (philanthropy, under $250k).

  • Independent board

    0 of 25

    2 of 2 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a 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.

  • 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 (7)
  1. $831 spent. IN COLLABORATION WITH CHILDREN OF HEROES, LAUNCHED A CAMPAIGN TO BRING SMILES AND HOPE TO CHILDREN IN UKRAINE AFFECTED BY CONFLICT. AN INITIATIVE TO RAISE FUNDS TO PURCHASE GIFTS FOR THE CHILDREN OF UKRAINE TO ENJOY ON CHRISTMAS MORNING.
  2. $9,843 spent. ON FEBRUARY 15, 2025 THE MRIYA GALLERY HELD A HIGH-FASHION HAVEN FOR THE FASHION 4 UKRAINE RUNWAY EVENT. IT SHOWCASED TOP UKRAINIAN AND AMERICAN DESIGNERS, MODELS, FASHION ARTS FOSTERING CULTURAL EXCHANGE AND SUPPORTING THOSE AFFECTED BY THE WAR IN UKRAINE. FUNDS RAISED WILL ALSO BENEFIT NEW HORIZONS HUB, AN ORGANIZATION OFFERING VITAL IT TRAINING FOR MILITARY PERSONNEL RETURNING FROM THE FRONTLINES, WHILE AIDING THEIR MENTAL HEALTH RECOVERY.
  3. $91 spent. A TOKYO EVENT HELD ON FEBRUARY 23, 2025 HIGHLIGHTED THE PLIGHT OF UKRAINIAN CHILDREN ABDUCTED BY RUSSIA, WITH A 19-YEAR-OLD SURVIVOR SHARING HIS EXPERIENCE OF FORCED INDOCTRINATION AND ESCAPE.
  4. $5,350 spent. AN ART INSTALLATION EVENT CALLED EMPTY BEDS WHICH SYMBOLIZES THE TRAGIC REALITY OF UKRAINIAN CHILDREN ABDUCTED BY RUSSIAN FORCES FEATURING LIFE-SIZE PHOTOGRAPHS OF EMPTY BEDS, REPRESENTING CHILDREN WHO HAVE BEEN FORCIBLY TAKEN FROM THEIR FAMILIES AND ARE SEPARATED FROM THEIR HOMELAND.
  5. $20,000 spent. IN PARTNERSHIP WITH SAVEUKRAINE - AIDING IN THE CONTSTRUCTION OF SPECIALIZED FOSTER HOMES IN IRPIN. THIS IS A VITAL SET IN MOVING CHILDREN OUT OF THE STATE SYSTEM AND INTO LOVING FAMILY ENVIRONMENTS.
  6. $3,589 spent. CHILDREN OF HEROES - TRANSPORTED A CONTAINER OF GOODS INCLUDING TOYS, CLOTHING, BASIC HYGIENE PRODUCTS TO THE PEOPLE OF UKRAINE
  7. $10,544 spent. DONATED CASH TO HELP SUPPORT VARIOUS ORGANIZATIONS TO HOLD CULTURAL FESTIVALS AND EVENTS TO KEEP THE CULTURE OF UKRAINE ALIVE

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 November 6, 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 December 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 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.