2022-05-12T08:56:55-04:00 2020-12-31 990 2020-01-01 201377072 Foundation Escalera Inc % Jon Nieporte FOUN 8013969800 273 N Eastcapitol St Salt Lake Cty UT 841034623 Ann Garbett CFO 2022-05-12 false 2020 2022-09-23 18:48:47Z X Escalera Jon Nieporte 273 N Eastcapitol St Salt Lake Cty UT 841034623 978923 false X www.escalera.org X 2004 UT Improving lives through education 6 5 0 512 0 0 625196 547212 0 0 -13535 24993 11272 16246 622933 588451 157485 189324 0 0 135619 156537 0 0 46188 182249 -28488 475353 317373 147580 271078 2424105 2867869 0 706000 2424105 2161869 Our mission is to improve lives through education. We envision a world where everyone has access to a quality education is aware of this opportunity and has the resources to take advantage of it. Our work is grounded in the knowledge that an education gives people choices and leads the way to a better and healthier life. Educated moms and dads raise educated sons and daughters. It's a cycle. The world still has problems but billions of former students are tackling them. false false 197826 124648 0 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 costs of school supplies and school uniforms in small instalments every semester they remain in school. Total expenses are $197,826 actual expenditures + $16,017 in-kind donated professional services = $213,843 90588 58411 0 In collaboration with Ford Foundation and United Way in Mexico Escalera is piloting a scholarship program in Chiapas and Oaxaca where 100 students will receive three years of maintenance grants to help them stay in school and achieve their dreams. Total expenses are $90,588 actual expenditures + $1,942 in-kind donated professional services = $92,531 42815 6265 0 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 to pilot a program for teaching these skills to high school students. Total expenses are $42,815 actual expenditures + $6,986 in-kind donated professional services = $49,801 121 0 0 331350 true true false false false false false false true true false false false false false false false false true true false true false false false false false false false false false false false false false false false false false false false false true false false false false 0 0 0 false true MX false false false false false 0 false false false false false false X 6 5 true false false false false false false true true false false true true true true true true true true false UT X X X Bryson Garbett 8013969800 273 N Eastcapitol St Salt Lake Cty UT 841034623 Robin Bastar Board Member 0.00 0.00 X 0 0 0 Fritz Froerer Board Member 0.00 0.00 X 0 0 0 Bryson Garbett Board Treasurer Secretary 2.00 0.00 X X 0 0 0 David Garbett Board Member 0.00 0.00 X 0 0 0 Jan VanDenBerghe Garbett Board Member 2.00 0.00 X 0 0 0 Jon Nieporte Board Chair 5.00 0.00 X X 0 24000 0 Bruce Gunther Board Member 0.00 0.00 X 0 0 0 0 24000 0 0 false false false 0 0 0 14250 0 532962 0 547212 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1484 0 0 1484 0 0 0 0 0 0 0 0 41607 0 25361 0 16246 0 16246 0 0 16246 388620 0 365111 0 23509 0 23509 0 0 23509 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 588451 0 0 41239 0 0 0 0 189324 189324 0 0 0 0 0 0 0 0 0 0 145271 98240 4528 42502 0 0 0 0 5866 5156 0 710 5400 5170 15 216 0 0 0 0 267 122 145 0 5665 5155 510 0 0 0 0 0 0 0 0 0 0 0 150 150 0 0 0 0 0 0 19357 15741 2002 1615 1434 247 1188 0 0 0 0 0 450 450 0 0 7510 6775 0 735 0 0 0 0 410 0 0 410 0 0 0 0 0 0 0 0 2649 2649 0 0 2094 2094 0 0 Currency (gain) loss -68474 0 -68474 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 317373 331273 -60086 46188 229230 779277 305342 126997 0 79226 0 0 0 0 0 0 0 0 0 0 0 0 499304 137345 365155 361959 1524378 1520410 0 0 0 0 0 0 0 0 2424105 2867869 0 0 0 706000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 706000 X 2345469 1987272 78636 174597 2424105 2161869 2424105 2867869 271078 172686 50128 0 0 -756128 X false false false X 306173 228212 521463 625196 547212 2228256 306173 228212 521463 625196 547212 2228256 1114987 1113269 39479 76515 268 4316 1484 122062 0 0 0 0 0 0 0 0 0 0 0 0 2350318 0.47 0.54 X Part II - Line 1, Unusual Grant Lists | Name of the Contributor:, Date of Grant:, Year:, Amount:, Description:| Kolob Rentals12 28 2018, "2018", $483832, Townhome and storage units| Part II - Line 10 | Year:, Amount:, Description:| 2016, , | 2017, | 2018, | 2019, | 2020, | RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1905230 0 212444 0 -200 0 1917674 1724003 483832 217647 0 -36420 0 1905230 1376311 0 -59352 0 -76788 0 1724003 1230859 0 145451 0 0 0 1376310 1122154 0 108107 0 0 0 1230859 1 0 0 false false 482000 -135377 346623 17304 -1967 15336 361959 Part V, line 4 The Board has established that both the interest and principal of the quasi-endowment funds can be used for the purpose of furthering the Foundation's mission. true North America 1 25 Fundraising activities Fundraising 44732 North America 1 25 Office expenses Program management activities 5277 North America 1 25 Grants to recipients Scholarships 188654 North America 1 25 Program services,Investments Cobach Emprende 36366 North America 1 25 Program services,Investments Impulsando Sueños 32549 North America 1 25 Program services,Investments Reach scholarships 73538 North America 1 25 Program services,Investments School construction 2566 7 175 7 175 383682 383682 Scholarships to students I North America 1818 128932 Cash cards Incentives to teachers North America 26 6265 Cash cards Scholarships to students II North America 100 58458 Cash cards false false false false false false Part V Escalera continuously monitors its scholarship and incentive programs. Prior to receiving a scholarship payment each student submits to Escalera proof of their continued enrolment 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 enrolment 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. Item B - Amended Return We are re-submitting our Form 990 electronically. We originally submitted the paper form which was received by the IRS in August 2021. We received in April a return letter from the IRS notifying us to submit the form electronically. Part VI, Section B, Line 1 Board members Bryson Garbett and Jon Nieporte form the Executive Committee with responsibility to make decisions in situations where quick turnaround is needed. Part VI, Line 2 Bryson Jan and David Garbett have a family relationship 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. 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 conflict 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. Part VI, Line 15 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 2020 Escalera did not have an Executive Director but operated under the Board Chair's guidance with a country director in Mexico. Part VI, Line 19 Upon request. Financial statements are available publicly on Escalera's website Part III, Line 4d | Description:, Expense Amount:, Grants Amount:, Revenue Amount:| School Building. In 2020 Escalera had a few expenses related to its 2019 school build in Bayalemó Chiapas. Planned additional school builds were not possible due to the COVID-19 pandemic. Studies show that a new school with decent infrastructure increases student learning time by an average of 12%. Students who learn under tarps and in shacks lose about six weeks of school due to bad weather and teachers who show up less often. Total Expenses are $121 actual expenditures + $3,296 in-kind donated professional services = $3,417, $121, $0, $0| Part XI, Line 9 | Description:, Explanation:, Amount:| expenditure of in-kind services, For the expenditure of the donated professional services shown as a donation in Part XI line 6, $-50128| scholarship commitments, Scholarships to Escalera's students are multi-year grants to ensure students stay in school, $-706000| The Benjamin Foundation 273 N East Capitol Street Salt Lake City UT 84103 870679599 Private Foundation UT N/A N/A false Garbett Management 273 N East Capitol Street Salt Lake City UT 84103 721556372 Management UT N/A C-Corporation 0 0 0 false Addenbrook Highlands 273 N East Capitol Street Salt Lake City UT 84103 Construction UT N/A S-Corporation 0 0 0 false Wynwood Development 273 N East Capitol Street Salt Lake City UT 84103 Construction UT N/A S-Corporation 0 0 0 false Skyscape Eclipse 273 N East Capitol Street Salt Lake City UT 84103 Construction UT N/A S-Corporation 0 0 0 false Stonecroft Windcroft Corp 273 N East Capitol Street Salt Lake City UT 84103 Construction UT N/A S-Corporation 0 0 0 false false false true false false false false false false false false false false false false false false false false Addenbrook Highlands C 500 cash donation Wynwood Development C 6250 cash donation Skyscape Eclipse C 1250 cash donation Stonecroft Windcroft Corp C 500 cash donation