FOUNDATION ESCALERA INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FOUNDATION ESCALERA INC (EIN 20-1377072)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202501349349305680
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T12:56:22-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 870470666 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KARREN HENDRIX STAGG ALLEN & COMPANY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 E BROADWAY STE 250 | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 841115225 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201377072 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOUNDATION ESCALERA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FOUN | BusinessNameControlTxt |
| Phone | 8014562476 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 273 NORTH EAST CAPITOL STREET | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRYSON D GARBETT | PersonNm |
| Person Title | BOARD PRESIDENT | PersonTitleTxt |
| Phone | 8013728331 | PhoneNum |
| Signature | 2025-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DOUGLAS G CARLSON | PreparerPersonNm |
| PTIN | P01671741 | PTIN |
| Phone | 8015217620 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESCALERA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRYSON D GARBETT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 273 NORTH EAST CAPITOL STREET | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,160,392 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ESCALERA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | UT | LegalDomicileStateCd |
| Activity Or Mission | WE EXIST TO UNLOCK ACCESS TO ECONOMIC OPPORTUNITY FOR MARGINALIZED YOUTH IN CHIAPAS AND OAXACA THROUGH EVIDENCE-BASED EDUCATIONAL POLICIES AND PROGRAMS | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 184 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $688,840 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,048,621 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,988 | PYInvestmentIncomeAmt |
| CY Investment Income | $62,358 | CYInvestmentIncomeAmt |
| PY Other Revenue | $17,494 | PYOtherRevenueAmt |
| CY Other Revenue | $22,100 | CYOtherRevenueAmt |
| PY Total Revenue | $715,322 | PYTotalRevenueAmt |
| CY Total Revenue | $1,133,079 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $556,548 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $932,100 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $170,146 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $341,652 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $46,710 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $100,904 | PYOtherExpensesAmt |
| CY Other Expenses | $221,960 | CYOtherExpensesAmt |
| PY Total Expenses | $827,598 | PYTotalExpensesAmt |
| CY Total Expenses | $1,495,712 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$112,276 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$362,633 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,641,706 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,412,939 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,838,796 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$197,090 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,412,939 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WE EXIST TO UNLOCK ACCESS TO ECONOMIC OPPORTUNITY FOR MARGINALIZED YOUTH IN CHIAPAS AND OAXACA THROUGH EVIDENCE-BASED EDUCATIONAL POLICIES AND PROGRAMS. WE ENVISION A WORLD WHERE ALL YOUTH IN EXTREME POVERTY HAVE ACCESS TO QUALITY EDUCATION. IT IS A WORLD WHERE PROOF DRIVES POLICY: WHERE TRIAL-TESTED INNOVATIONS BECOME PUBLIC POLICY SOLUTIONS. THROUGH COORDINATION BETWEEN GOVERNMENT, NONPROFITS AND EDUCATIONAL INSTITUTIONS, ALL YOUTH IN EXTREME POVERTY LEAVE SCHOOL WITH THE TOOLS THEY NEED TO SUCCEED IN THE WORLD, IMPROVING LIFE FOR THEMSELVES, THEIR FAMILIES, AND THEIR COMMUNITIES, RESULTING IN GREATER ECONOMIC INDEPENDENCE, DELAY IN EARLY MARRIAGE AND CHILDBEARING, HEALTHIER CHILDREN AND GREATER GENDER EQUALITY IN THIS GENERATION AND THE NEXT. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,018,061 | ExpenseAmt |
| Grant | $894,298 | GrantAmt |
| Desc | REACH SENDS NINTH-GRADE STUDENTS TO HIGH SCHOOL WHO OTHERWISE WOULD NOT GO. IN RURAL CHIAPAS, LESS THAN HALF OF MIDDLE SCHOOL GRADUATES CONTINUE THEIR EDUCATION. REACH AIMS TO END THIS PROBLEM BY GIVING SMALL, WELL-TIMED SCHOLARSHIPS THAT HELP STUDENTS COVER THEIR HIGH SCHOOL ENTRANCE EXAM FEES AND COSTS OF SUPPLIES AND UNIFORMS IN SMALL INSTALLMENTS EVERY SEMESTER THEY REMAIN IN SCHOOL. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $249,313 | ExpenseAmt |
| Grant | $37,802 | GrantAmt |
| Desc | EMPRENDE. ESCALERA SEEKS TO IMPROVE LIVES THROUGH EDUCATION IN INNOVATIVE, COST-EFFECTIVE WAYS. EMPLOYMENT OPPORTUNITIES IN CHIAPAS ARE SCARCE AND EVEN A GOOD EDUCATION DOES NOT GUARANTEE A JOB. INSTEAD, MANY STUDENTS WILL NEED TO CREATE THEIR OWN ENTERPRISES TO GENERATE INCOME. WE ARE USING A BEST-PRACTICE CURRICULUM FOR TEACHING THESE SKILLS TO HIGH SCHOOL STUDENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $127,840 | ExpenseAmt |
| Desc | SCHOOL BUILDING. ESCALERA BELIEVES THAT A SAFE AND DIGNIFIED SPACE IS ESSENTIAL FOR KIDS TO LEARN AND THRIVE. LAST YEAR, WE BUILT A SCHOOL IN THE VILLAGE OF NUEVO POBLADO NARANJA SECA, TENEJAPA, WITH THE SUPPORT OF THE YOUNG LIVING FOUNDATION AND THEIR VOLUNTEERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,395,214 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | MX | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRYSON D GARBETT | PersonNm |
| Phone | 8014562430 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 273 NORTH EAST CAPITOL STREET | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84103 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MYRIAM HERNANDEZ | ||||||
| BOARD MEMBER | 25.00 | Yes (X) | Yes (X) | $24,995 | $0 | $0 |
| BRYSON D GARBETT | ||||||
| BOARD PRESID | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAN GARBETT | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CODY LARKIN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PILAR GARCIA QUINTANA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICIA VELASCO | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $24,995 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,048,621 | AllOtherContributionsAmt |
| Noncash Contributions | $8,100 | NoncashContributionsAmt |
| Total Contributions | $1,048,621 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,219 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $45,219 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $49,413 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $27,313 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $22,100 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,100 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,100 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $17,139 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $17,139 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,139 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,139 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,133,079 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $84,458 | RelatedOrExemptFuncIncomeAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $932,100 | TotalAmt |
| Program Services | $932,100 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,559 | TotalAmt |
| Program Services | $189,237 | ProgramServicesAmt |
| Management And General | $14,332 | ManagementAndGeneralAmt |
| Fundraising | $36,990 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,996 | TotalAmt |
| Program Services | $56,257 | ProgramServicesAmt |
| Fundraising | $3,739 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,097 | TotalAmt |
| Program Services | $35,621 | ProgramServicesAmt |
| Fundraising | $5,476 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $844 | TotalAmt |
| Program Services | $834 | ProgramServicesAmt |
| Management And General | $10 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,894 | TotalAmt |
| Program Services | $1,894 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,728 | TotalAmt |
| Program Services | $14,728 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,351 | TotalAmt |
| Program Services | $65,345 | ProgramServicesAmt |
| Management And General | $16,526 | ManagementAndGeneralAmt |
| Fundraising | $480 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,100 | TotalAmt |
| Program Services | $8,100 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,940 | TotalAmt |
| Program Services | $33,940 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,273 | TotalAmt |
| Program Services | $8,273 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $381 | TotalAmt |
| Program Services | $381 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SCHOOL CONSTRUCTION | $29,816 | $29,816 | ||
| CURRENCY (GAIN) LOSS | $22,920 | $22,920 | ||
| MEALS | $18,713 | $18,688 | $25 | |
| PROGRAM COST POOL ALLOC |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,495,712 | TotalAmt |
| Program Services | $1,395,214 | ProgramServicesAmt |
| Management And General | $53,788 | ManagementAndGeneralAmt |
| Fundraising | $46,710 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,054 | BOYAmt |
| EOY | $208,205 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $556,874 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $220,591 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,684 | BOYAmt |
| EOY | $336,283 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,028,968 | BOYAmt |
| EOY | $1,868,451 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,641,706 | BOYAmt |
| EOY | $2,412,939 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,838,796 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,838,796 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$197,090 | BOYAmt |
| EOY | $2,412,939 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$197,090 | BOYAmt |
| EOY | $2,412,939 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,641,706 | BOYAmt |
| EOY | $2,412,939 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$362,633 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $133,866 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $2,838,796 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $547,212 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $839,248 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $840,794 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $688,840 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,048,621 | CurrentTaxYearAmt |
| Total | $3,964,715 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $547,212 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $839,248 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $840,794 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $688,840 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,048,621 | CurrentTaxYearAmt |
| Total | $3,964,715 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $3,964,715 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,484 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32 | CurrentTaxYearMinus2YearsAmt |
| Total | $1,541 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,966,256 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $122,977 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99960 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99830 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,156,629 | BeginningYearBalanceAmt |
| Other Expenditures | -$49,413 | OtherExpendituresAmt |
| End Year Balance | $2,107,216 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,183,049 | BeginningYearBalanceAmt |
| Other Expenditures | -$26,420 | OtherExpendituresAmt |
| End Year Balance | $2,156,629 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,569,138 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$338,143 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$47,946 | OtherExpendituresAmt |
| End Year Balance | $2,183,049 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,876,067 | BeginningYearBalanceAmt |
| Contributions | $500,000 | ContributionsAmt |
| Investment Earnings Or Losses | $236,684 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$43,614 | OtherExpendituresAmt |
| End Year Balance | $2,569,137 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,905,230 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $212,444 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$241,607 | OtherExpendituresAmt |
| End Year Balance | $1,876,067 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $482,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $197,858 | DepreciationAmt |
| Book Value | $284,142 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $74,874 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,733 | DepreciationAmt |
| Book Value | $52,141 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $336,283 | TotalBookValueLandBuildingsAmt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | NORTH AMERICA | RegionTxt |
| Offices | 1 | OfficesCnt |
| Employee | 13 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICE | TypeOfActivitiesConductedTxt |
| Specific Services Provided | SCHOLARSHIPS | SpecificServicesProvidedTxt |
| Region Total Expenditures | $932,100 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 13 | SubtotalEmployeesCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 13 | TotalEmployeeCnt |
| Subtotal Spent | $932,100 | SubtotalSpentAmt |
| Total Spent | $932,100 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (4 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| SCHOLARSHIPS TO STUDENTS | NORTH AMERICA | 8783 | $881,143 | CASH CARDS |
| SCHOLARSHIPS TO STUDENTS | NORTH AMERICA | 300 | $16,957 | CASH CARDS |
| TEACHER INCENTIVES | NORTH AMERICA | 54 | $13,155 | CASH CARDS |
| TEACHER INCENTIVES | NORTH AMERICA | 34 | $20,845 | CASH CARDS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE F, PAGE 1, PART I, LINE 2 | ESCALERA CONTINUOUSLY MONITORS ITS SCHOLARSHIP AND INCENTIVE PROGRAMS. PRIOR TO RECEIVING A SCHOLARSHIP PAYMENT, EACH REACH STUDENT SUBMITS TO ESCALERA PROOF OF THEIR CONTINUED ENROLLMENT IN SCHOOL. OFTEN TEACHERS AND SCHOOLS SUBMIT THIS EVIDENCE IN BULK ON BEHALF OF THEIR STUDENTS. ESCALERA ALSO RECEIVES ADMINISTRATIVE RECORDS FROM THE STATE OF CHIAPAS CONFIRMING ENROLLMENT STATUS OF STUDENTS. TEACHER INCENTIVES ARE GIVEN TO VOLUNTEER TEACHERS WHO ADMINISTER ESCALERA'S ENTREPRENEURIAL CURRICULUM IN THEIR CLASSROOM. ONLY TEACHERS WHO SUBMIT PROOF OF CURRICULUM IMPLEMENTATION RECEIVE THE INCENTIVES |
| SCHEDULE F, PAGE 1, PART I, LINE 3 | NORTH AMERICA 932,100 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | WE EXIST TO UNLOCK ACCESS TO ECONOMIC OPPORTUNITY FOR MARGINALIZED YOUTH IN CHIAPAS AND OAXACA THROUGH EVIDENCE-BASED EDUCATIONAL POLICIES AND PROGRAMS. WE ENVISION A WORLD WHERE ALL YOUTH IN EXTREME POVERTY HAVE ACCESS TO QUALITY EDUCATION. IT IS A WORLD WHERE PROOF DRIVES POLICY: WHERE TRIAL-TESTED INNOVATIONS BECOME PUBLIC POLICY SOLUTIONS. THROUGH COORDINATION BETWEEN GOVERNMENT, NONPROFITS AND EDUCATIONAL INSTITUTIONS, ALL YOUTH IN EXTREME POVERTY LEAVE SCHOOL WITH THE TOOLS THEY NEED TO SUCCEED IN THE WORLD, IMPROVING LIFE FOR THEMSELVES, THEIR FAMILIES, AND THEIR COMMUNITIES, RESULTING IN GREATER ECONOMIC INDEPENDENCE, DELAY IN EARLY MARRIAGE AND CHILDBEARING, HEALTHIER CHILDREN AND GREATER GENDER EQUALITY IN THIS GENERATION AND THE NEXT. |
| FORM 990, PART V, LINE 4B | MEXICO |
| FORM 990, PAGE 6, PART VI, LINE 2 | JAN GARBETT FAMILY BRYSON GARBETT FAMILY |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE RETURN IS PROVIDED TO THE PRESIDENT AND GOVERNING BOARD. COMMENTS AND APPROVAL ARE REQUESTED PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT AFFIRMING THAT HE OR SHE UNDERSTANDS AND WILL COMPLY WITH THE CONFLICT OF INTEREST POLICY. PERIODIC REVIEWS ARE CONDUCTED. PERSONS COVERED UNDER THE POLICY ARE ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS. THE LEVEL AT WHICH DETERMINATIONS OF CONFLIT ARE MADE AS WELL AS THE LEVEL AT WHICH ACTUAL CONFLICTS ARE REVIEWED IS THE GOVERNING BOARD OR EXECUTIVE COMMITTEE. PERSONS WITH A POTENTIAL CONFLICT MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION HE OR SHE LEAVES THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | AS PER ESCALERA'S COMPENSATION REVIEW POLICY, THE FOUNDATION'S EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE EXECUTIVE DIRECTOR AND ANY OTHER TOP MANAGEMENT OFFICIALS ON HIS/HER PERFORMANCE AND COMPENSATION. THE HR COMMITTEE PRESENTS RESEARCH ON COMPARABILITY DATA FROM A VARIETY OF INDEPENDENT SOURCES FOR BOARD REVIEW. THE BOARD DOCUMENTS HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED, IN MINUTES OF THE MEETING DURING WHICH THE COMPENSATION WAS APPROVED. THE BOARD MEMBERS ARE VOLUNTEERS WHO ARE NOT COMPENSATED BY ESCALERA AND OPERATE INDEPENDENTLY WITHOUT UNDUE INFLUENCE FROM THE EXECUTIVE DIRECTOR. IN 2022 ESCALERA DID NOT HAVE AN EXECUTIVE DIRECTOR BUT OPERATED UNDER THE BOARD CHAIR'S GUIDANCE WITH A COUNTRY DIRECTORIN MEXICO. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD MEMBERS AND OTHER KEY OFFICERS ARE VOLUNTEERS WHO ARE NOT COMPENSATED BY ESCALERA AND OPERATE INDEPENDENTLY WITHOUT UNDUE INFLUENCE FROM THE EXECUTIVE DIRECTOR. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE PUBLICLY ON ESCALERA'S WEBSITE |
| FORM 990, PART XI, LINE 9 | EQUITY INCORRECTLY CLASSIFIED AS DEBT 2,838,796 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BENJAMIN FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 273 N EAST CAPTIOL STREET | AddressLine1Txt |
| City | SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 870679599 | EIN |
| Primary Activities | PF | PrimaryActivitiesTxt |
| Legal Domicile State | UT | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | PF | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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