The ledger · published from day zero

Most nonprofits publish this page once they have something to brag about.

This one is published while every line on it still reads zero. That is the point. A transparency page that only appears after the good news is a marketing asset; a transparency page that starts at nothing and is never taken down is a record.

The whole truth, in four sentences

Miftah Foundation does not legally exist. It is not incorporated in California or anywhere else, it has no EIN and no bank account, and no application for recognition of federal charitable tax exemption has been filed with the IRS — nothing is pending.

Nothing given to it is deductible on anyone's return, and nothing is being solicited. Its governing body is one person, who is also its founder and the author of this page. $0 has been raised, $0 has been spent, and no program has ever run.

$0 raised, ever, from anyone no bank account exists
$0 spent, ever, on anything no fee paid, no vendor engaged
0 filings submitted to any agency, state or federal see the filing table below
1 person governing it — the founder, unchecked three directors is the target
0 students served, cleanups held, audits delivered across all four programs

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Legal Status

Every filing a California charity needs, and where each one stands.

This is the complete list, in the order the filings actually happen. Every row currently says the same thing. When a row changes, this table changes on the same day, and the old value stays visible in the site's public commit history.

Filing status — Miftah Foundation
StepFilingAgencyPublished feeStatus
01 Articles of Incorporation for a nonprofit public benefit corporation (the ARTS-PB form series) California Secretary of State $30 Not filed. Blocked on seating a board.
02 Bylaws and a conflict-of-interest policy, adopted at the first board meeting Internal — not filed with anyone $0 Not drafted, not adopted. No meeting has been held.
03 Form SS-4 — Employer Identification Number (EIN) Internal Revenue Service $0 Not filed. Requires a corporation to exist first.
04 Form SI-100 — Statement of Information, due within 90 days of incorporating and biennially after California Secretary of State $20 Not filed. Nothing to report on.
05 Form CT-1 — Initial Registration with the Registry of Charities and Fundraisers California Attorney General $50 Not filed. Not yet due — it is triggered by receiving assets, and none have been received.
06 Form 1023-EZ — the streamlined application for recognition of exemption as a charitable organization, submitted on Pay.gov Internal Revenue Service $275 Not filed and not pending. Eligibility is decided by the Form 1023-EZ Eligibility Worksheet in the instructions; if it fails, the long-form Form 1023 applies instead, at a $600 user fee.
07 IRS determination letter Internal Revenue Service Not received. This is the single document that would change what this site is allowed to say about giving.
08 Form 3500A — Submission of Exemption Request, filed with the federal determination letter attached California Franchise Tax Board $0 Not filed. Comes after step 07.
09 Annual returns thereafter — the federal Form 990 series, plus Form RRF-1 and Form 199 in California IRS · California AG · Franchise Tax Board Not applicable yet. There is no fiscal year to report.
On those fees. They are the amounts the agencies publish, and they change. Roughly $375 in filing fees gets from step 01 to step 06 with no professional help, plus whatever a registered agent and insurance cost. Every figure gets re-checked against the agency's own page the week before it is filed, and this table gets corrected if it moved. Nothing here is legal or tax advice; it is a founder's public checklist.

Money

The financial statement of an organization that has never handled a dollar.

There is no bank account, so there is no account to reconcile. Every line below is zero for the same reason: nobody has been asked for anything, and there is nowhere to put it if they had been.

Financial position — inception to date
LineAmountWhy
Contributions received$0.00No account exists to receive them. No solicitation has been made, on this site or anywhere else.
Grants received$0.00None applied for. Nearly every grantmaker requires a determination letter that does not exist.
Earned revenue$0.00All four programs are designed to be free at the point of use. There is nothing to sell.
Filing fees paid$0.00Nothing has been filed with any agency.
Professional fees paid$0.00No attorney, accountant or consultant has been engaged.
Program expenses$0.00No program has run.
Fundraising and admin expenses$0.00Including this website: it is a set of static pages on the founder's existing personal hosting, at no incremental cost.
Cash and assets on hand$0.00No bank account, no property, no equipment, no reserves.
Donated timeNot trackedFounder hours only. There is no policy yet for recording or valuing volunteer time, and inventing a number for it would be the first dishonest line on this page.
If someone tries to give money anyway: the answer is no, and it will stay no until there is a corporation, a board and an account that is not a person's. Money handed to an unincorporated project run by one individual is legally that individual's money, with none of the protections a donor assumes they are getting. Offer time, a room, a signature or an introduction instead — those are the things that are actually blocking this.

Governance

One person is not a board, and this page will not pretend otherwise.

Who decides

Yusuf Gadelrab, founder

Undergraduate at San José State University, BS Computer Science, class of 2028. He wrote the program designs, he wrote this site, and there is currently nobody with the standing to overrule him on any of it. Contact is direct and unmediated: yusuf.gadelrab06@gmail.com.

What is missing

Everything that makes that safe

No independent directors. No treasurer, no financial controls, no second signature, no audit, no conflict-of-interest policy, no whistleblower policy, no document-retention policy, no minutes — because there have been no meetings. California permits a nonprofit public benefit corporation to have as few as one director. That is a legal minimum, not a defensible one.

Conflicts of interest, disclosed before anyone asks

The fastest fix for all of this is other people. Three directors, most of them independent of the founder, is the threshold before anything gets filed — not because a form requires it, but because until then nobody is checking the person writing the checks.


The Path

Exactly what has to happen, in order, before any of this is real.

No dates are attached, because a date nobody is accountable for is a wish. The order, though, is fixed — each step is genuinely blocked by the one above it.

  1. Step 01 · the actual blocker

    Seat three to five directors

    Most of them independent of the founder. The three most useful profiles right now: someone who has run nonprofit finances, someone from K-12 or higher education, and someone with legal training. Unpaid, roughly four meetings a year.

    Everything below this line is paperwork. This is the only step that needs another human being to say yes, which is why it is first and why it is the ask on every page of this site.

    Cost: $0 · Blocked on: people
  2. Step 02

    Incorporate in California, adopt bylaws and a conflict-of-interest policy

    File the nonprofit public benefit Articles of Incorporation with the Secretary of State, hold the first board meeting, adopt bylaws, adopt the conflict-of-interest policy, and record minutes. The disclosures on this page become that board's first agenda item.

    Cost: about $30 · Blocked on: step 01
  3. Step 03

    Get the EIN, open the bank account, file the Statement of Information

    Form SS-4 for the EIN, then a business account in the corporation's name with two signatories — never one — then Form SI-100 within 90 days of incorporating.

    Cost: about $20 · Blocked on: step 02
  4. Step 04

    Register with the California Attorney General

    Form CT-1 with the Registry of Charities and Fundraisers. Required before soliciting or holding charitable assets in California, and the registration has to stay current every year afterwards via Form RRF-1.

    Cost: about $50 · Blocked on: step 03
  5. Step 05

    File the federal exemption application

    Work the Form 1023-EZ Eligibility Worksheet honestly first. If it passes, Form 1023-EZ on Pay.gov at a $275 user fee. If it does not, the long-form Form 1023 at $600, which asks for narrative program descriptions and a three-year budget — most of which is already written across these pages.

    Then wait. And until the letter arrives, this site keeps saying exactly what it says today.

    Cost: $275 or $600 · Blocked on: step 04
  6. Step 06 · before a single minor is in a room

    Write and adopt the safeguarding policy

    Parental consent forms, background checks for adult volunteers, a two-adult rule, a mandated-reporter acknowledgment, and a named person responsible. This gate sits in front of CodeBridge and EcoImpact regardless of what the IRS has or has not said, and it will not be quietly dropped to hit a launch date.

    Cost: staff time and background-check fees · Blocked on: nothing but the writing
  7. Step 07 · only then

    Run one program, once, small

    One cohort, or one cleanup, or one audit. Measure it with the shared seven-field ledger. Publish the result here, including if it goes badly.

    Cost: to be budgeted by the board that exists by then

The Commitment

This page stays up. Especially the parts that are unflattering.

Four promises about this specific page, made while it costs nothing to make them — which is the only time such promises are worth anything.

What you should never see on this site

If any of the following ever appears on a Miftah page, it is an error and it should be reported to yusuf.gadelrab06@gmail.com, where it will be corrected rather than argued about:

The first row on this page changes when three people say yes.

Not money — directors. If you have run a nonprofit's books, taught in a school system, or practised law, you are the bottleneck, and one email clears it.