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      <MissionDesc>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.</MissionDesc>
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      <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 costs of school supplies and school uniforms in small instalments every semester they remain in school. Total expenses are $346,788 actual expenditures + $7,971 in-kind donated professional services = $354,760</Desc>
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        <Desc>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 $96,870 actual expenditures + $1,965 in-kind donated professional services = $98,935</Desc>
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        <Desc>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 $158,154 actual expenditures + $5,433 in-kind donated professional services = $163,586</Desc>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>211479</ExclusionAmt>
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      <GrantsToDomesticOrgsGrp>
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      <GrantsToDomesticIndividualsGrp>
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      <ForeignGrantsGrp>
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        <ProgramServicesAmt>334008</ProgramServicesAmt>
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      <BenefitsToMembersGrp>
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      <CompCurrentOfcrDirectorsGrp>
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      <PensionPlanContributionsGrp>
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      <FeesForServicesLegalGrp>
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      <FeesForServicesLobbyingGrp>
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      <FeesForSrvcInvstMgmntFeesGrp>
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      <AdvertisingGrp>
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      <InformationTechnologyGrp>
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      <RoyaltiesGrp>
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      <OccupancyGrp>
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      <TravelGrp>
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      <PymtTravelEntrtnmntPubOfclGrp>
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      <ConferencesMeetingsGrp>
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      <PaymentsToAffiliatesGrp>
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      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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        <FormAndLineReferenceDesc>Part II - Line 1, Unusual Grant Lists</FormAndLineReferenceDesc>
        <ExplanationTxt>| Name of the Contributor:, Date of Grant:, Year:, Amount:, Description:| Kolob Rentals12 28 2018, "2018", $483832, Townhome and storage units|</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II - Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>| Year:, Amount:, Description:| 2017, , | 2018, | 2019, | 2020, | 2021, |</ExplanationTxt>
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        <InvestmentEarningsOrLossesAmt>212444</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>0</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>-200000</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>0</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>1917674</EndYearBalanceAmt>
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        <BeginningYearBalanceAmt>1724003</BeginningYearBalanceAmt>
        <ContributionsAmt>0</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>217647</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>0</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>-36420</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>0</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>1905230</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>1376311</BeginningYearBalanceAmt>
        <ContributionsAmt>483832</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-59352</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>0</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>-76788</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>0</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>1724003</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>1230859</BeginningYearBalanceAmt>
        <ContributionsAmt>0</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>145451</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>0</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>0</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>0</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>1376310</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>1</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>0</PrmnntEndowmentBalanceEOYPct>
      <TermEndowmentBalanceEOYPct>0</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>false</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LandGrp />
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>482000</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>-153229</DepreciationAmt>
        <BookValueAmt>328771</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp />
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>21332</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>-5783</DepreciationAmt>
        <BookValueAmt>15550</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp />
      <TotalBookValueLandBuildingsAmt>344321</TotalBookValueLandBuildingsAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Intended uses of organization's quasi-endowment funds: 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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="IRS990ScheduleF1" documentName="IRS990ScheduleF">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Fundraising activities</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>NA</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>10861</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>4</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Office expenses</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>NA</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>767</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Grants to recipients</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>NA</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>354767</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>2</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Program services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Cobach Emprende</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>94299</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>2</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Program services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Impulsando Suenos</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>26555</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>19</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Program services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Reach scholarship</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>87676</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>1</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>27</SubtotalEmployeesCnt>
      <TotalOfficeCnt>1</TotalOfficeCnt>
      <TotalEmployeeCnt>27</TotalEmployeeCnt>
      <SubtotalSpentAmt>574925</SubtotalSpentAmt>
      <TotalSpentAmt>574925</TotalSpentAmt>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>Scholarships to students I</TypeOfAssistanceTxt>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <RecipientCnt>2996</RecipientCnt>
        <CashGrantAmt>251143</CashGrantAmt>
        <MannerOfCashDisbursementTxt>cash cards given to students</MannerOfCashDisbursementTxt>
      </ForeignIndividualsGrantsGrp>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>Incentives to teachers</TypeOfAssistanceTxt>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <RecipientCnt>43</RecipientCnt>
        <CashGrantAmt>36054</CashGrantAmt>
        <MannerOfCashDisbursementTxt>Cash cards given to teachers</MannerOfCashDisbursementTxt>
      </ForeignIndividualsGrantsGrp>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>Scholarships to students II</TypeOfAssistanceTxt>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <RecipientCnt>100</RecipientCnt>
        <CashGrantAmt>67570</CashGrantAmt>
        <MannerOfCashDisbursementTxt>Cash cards given to students</MannerOfCashDisbursementTxt>
      </ForeignIndividualsGrantsGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V</FormAndLineReferenceDesc>
        <ExplanationTxt>Escalera continuously monitors its scholarship and incentive programs. Reach is monitored through a randomized control trial methodology. Prior to receiving a scholarship payment each 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 entreprenuerial curriculum in their classroom. Only teachers who submit proof of curriculum implementation receive the incentives.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Section B, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>Board members Bryson Garbett and Jon Nieporte form the Executive Committee with responsibility to make decisions in situations where quick turnaround is needed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Bryson Garbett Jan VanDenBerghe David Garbett have a family relationship. Bryson Garbett and Jon Nieporte have a business relationship.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of the return is provided to the president and governing board. Comments and approval are requested prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Upon request. Financial statements are available publicly on Escalera's website</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>| Description:, Explanation:, Amount:| Expenditure of the donated professional services shown as a donation in Part XI line 6, Expenditure of the donated professional services shown as a donation in Part XI line 6, $-41092| Adjustment to liabilities for student scholarship payments, Adjustment to liabilities for student scholarship payments, $56122|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| The total 505 volunteers includes a number of staff who are not considered in Part I Line 5 because their compensation is from a related organization or is paid in Mexico as per Mexican employment obligations and as such Escalera is not required to submit From W-3. These volunteers and staff include: 6 board members; 1 CFO who is complensated by a related organization; 1 part-time admin volunteer; 11 full and part-time staff in Mexico; 11 part-time field staff for REACH; and 472 REACH volunteers including teachers participating in Escalera's programs</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| Expenses comprise professional fees to contractors for services related to improving our programs including the use of a rigourously-tested entreprenurshihp curriculum and the training of Escalera's participating teachers companies for carrying out baseline and endline surveys in Emprende schools anthropologists for program evaluation work.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>The Benjamin Foundation</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>273 N East Capitol Street</AddressLine1Txt>
          <CityNm>Salt Lake City</CityNm>
          <StateAbbreviationCd>UT</StateAbbreviationCd>
          <ZIPCd>84103</ZIPCd>
        </USAddress>
        <EIN>870679599</EIN>
        <PrimaryActivitiesTxt>Private Foundation</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>UT</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>16</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>