Gift of Grace Aid 




The information on this page was last updated 6/10/2026. If you see errors or omissions, please email: [email protected]
Summary
Contact information
Mailing address:
Gift of Grace Aid
3223 Norton Rd
Grove City, OH 43123
Website: www.giftofgraceaid.org
Phone: 614-599-1161
Email: [email protected]
Organization details
EIN: 921478281
CEO/President: Viktor Moskalyuk
Chairman: Viktor Moskalyuk
Board size: 9
Founder:
Ruling year: 2023
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
Our vision is to extend compassion and hope to those affected by the conflict in Ukraine. Through strategic partnerships with reputable non-profits and the establishment of the "International Humanitarian Hub," we mobilized thousands of volunteers, delivering aid and making a meaningful difference in the lives of the innocent Ukrainian people affected by war. Guided by our faith, we are dedicated to saving lives and fostering a community of support for those in need
Mission statement
Gift of Grace Aid is a faith-based organization committed to extending hope and aid to those impacted by crises and disasters. Through strategic partnerships, we mobilize volunteers to deliver aid and make a meaningful impact both locally and globally. We are dedicated to saving lives and fostering a supportive community for those in need
Statement of faith
Donor confidence score

Show donor confidence score details
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Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Relief and Development
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | ![]() ![]() ![]() ![]() ![]() | 8 of 1366 | 2 of 114 |
| Fund acquisition rating | ![]() ![]() ![]() ![]() ![]() | 107 of 1366 | 3 of 114 |
| Resource allocation rating | ![]() ![]() ![]() ![]() ![]() | 69 of 1366 | 4 of 114 |
| Asset utilization rating | ![]() ![]() ![]() ![]() ![]() | 36 of 1367 | 9 of 114 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 6% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 5% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 98% | 100% | 100% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 5% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 2% | 0% | 0% |
| Operating ratios | Sector median | 2025 | 2024 |
Program expense ratio Program expense ratio = Program services / Total expenses | 86% | 99% | 100% |
Spending ratio Spending ratio = Total expenses / Total revenue | 99% | 96% | 97% |
Program output ratio Program output ratio = Program services / Total revenue | 84% | 95% | 97% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 1% | 4% | 3% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 6% | 42% | 100% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 7% | 1% | 0% |
| Investing ratios | Sector median | 2025 | 2024 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.56 | 11.09 | 28.58 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.16 | 1.00 | 1.00 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.11 | 11.09 | 28.58 |
| Liquidity ratios | Sector median | 2025 | 2024 |
Current ratio Current ratio = Total current assets / Total current liabilities | 10.50 | 285.23 | -663.40 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.07 | 0.00 | 0.00 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 4.62 | 1.08 | 0.42 |
| Solvency ratios | Sector median | 2025 | 2024 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 9% | 0% | 0% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 53% | 9% | 4% |
Financials
| Balance sheet | ||
| Assets | 2025 | 2024 |
| Cash | $538,505 | $309,144 |
| Receivables, inventories, prepaids | $0 | $0 |
| Short-term investments | $0 | $0 |
| Other current assets | $0 | $0 |
| Total current assets | $538,505 | $309,144 |
| Long-term investments | $0 | $0 |
| Fixed assets | $0 | $0 |
| Other long-term assets | $0 | $0 |
| Total long-term assets | $0 | $0 |
| Total assets | $538,505 | $309,144 |
| Liabilities | 2025 | 2024 |
| Payables and accrued expenses | $1,888 | ($466) |
| Other current liabilities | $0 | $0 |
| Total current liabilities | $1,888 | ($466) |
| Debt | $0 | $0 |
| Due to (from) affiliates | $0 | $0 |
| Other long-term liabilities | $0 | $0 |
| Total long-term liabilities | $0 | $0 |
| Total liabilities | $1,888 | ($466) |
| Net assets | 2025 | 2024 |
| Without donor restrictions | $320,692 | $229,610 |
| With donor restrictions | $215,925 | $80,000 |
| Net assets | $536,617 | $309,610 |
| Revenues and expenses | ||
| Revenue | 2025 | 2024 |
| Total contributions | $6,190,983 | $9,142,469 |
| Program service revenue | $0 | $0 |
| Membership dues | $0 | $0 |
| Investment income | $5,787 | $0 |
| Other revenue | $0 | $0 |
| Total other revenue | $5,787 | $0 |
| Total revenue | $6,196,770 | $9,142,469 |
| Expenses | 2025 | 2024 |
| Program services | $5,890,883 | $8,830,022 |
| Management and general | $78,880 | $4,333 |
| Fundraising | $0 | $0 |
| Total expenses | $5,969,763 | $8,834,355 |
| Change in net assets | 2025 | 2024 |
| Surplus (deficit) | $227,007 | $308,114 |
| Other changes in net assets | $0 | $0 |
| Total change in net assets | $227,007 | $308,114 |
Compensation
| Name | Title | Compensation |
| Viktor Moskalyuk | President | $57,500 |
Compensation data as of: 12/31/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 6/10/2026. To update the information below, please email: [email protected]
