2020-05-14T12:23:48-04:00 2018-12-31 990 2018-01-01 201377072 Foundation Escalera Inc % Bryson Garbett FOUN 8013728331 273 N East Capitol St Salt Lake City UT 84103 Jon Nieporte Board Chair 8013728331 2020-05-14 false 151.224.176.38 2020-05-14 ES 2018 2021-01-29 14:40:06Z X Escalera Bryson Garbett 273 N East Capitol St Salt Lake City UT 84103 1075871 false X www.escalera.org 2004 UT 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. 9 9 2 300 0 0 651781 1005295 0 0 33503 24484 11303 12239 696587 1042018 219625 256358 0 0 247232 173038 0 0 34232 442144 276826 909001 706222 -212414 335796 1826644 2075624 14471 23326 1812173 2052298 X 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 495288 256358 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 offering small but well-timed scholarships to cover students' high school entrance exam fees. 60665 0 0 In 2018, Escalera built two classrooms in the village of Pajalton Bajo. 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. The two classrooms served 80 students. 29910 0 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 piloting a program that teaches these skills to high school students. 585863 true true false false false false false false false true true false false false false false true false false true true false true false false false false false false false false false false false false false false false true false false false false true false false false true X 9 0 true 2 true false true MX false false false false false 0 false false false false 0 0 false X 9 9 true false false false false false false true true false false true true true true true true true true true false UT X X Bryson Garbett 8013728331 273 N East Capitol St Salt Lake City UT 84103 X Robin Bastar Board Member 0.00 0.00 X 0 0 0 Bryson Garbett Treasurer 10.00 0.00 X 0 0 0 David Garbett Board member 1.00 0.00 X 0 0 0 Jan Garbett Board Member 10.00 0.00 X 0 0 0 Jon Nieporte Board Chair 15.00 0.00 X 0 0 0 Geoffrey Palmer Board member 0.00 0.00 X 0 0 0 Mark Siddoway Board member 0.00 0.00 X 0 0 0 Fritz Froerer Board member 0.00 0.00 X 0 0 0 Bruce Gunther Board member 0.00 0.00 X 0 0 0 0 0 0 0 false false false 0 0 0 95502 103446 806347 483832 1005295 0 268 0 0 268 0 0 0 0 0 0 0 0 36788 0 24549 0 12239 0 12239 0 0 12239 33381 139 9304 0 24077 139 24216 0 0 24216 0 0 0 0 0 0 0 0 0 0 0 0 0 1042018 0 0 36723 X 0 0 0 0 256358 256358 39500 13167 13167 13166 0 0 0 0 104002 87436 7318 9248 0 0 0 0 12976 10856 26 2094 16560 15700 847 13 0 0 0 0 784 704 80 0 15071 6982 8089 0 0 0 0 0 0 0 0 0 0 0 63565 25709 31086 6770 165 0 165 0 5820 3673 2113 34 276 228 25 23 0 0 0 0 526 526 0 0 90296 83414 5186 1696 0 0 0 0 5730 4919 34 777 0 0 0 0 0 0 0 0 5733 5733 0 0 5265 5265 0 0 Program materials 50078 49667 0 411 Currency (gain) loss 17991 0 17991 0 School construction 15526 15526 0 0 0 0 0 0 706222 585863 86127 34232 105815 113066 385523 207765 0 78941 0 0 0 0 0 0 0 0 0 0 0 0 1011795 139974 419037 871821 916269 804031 0 0 0 0 0 0 0 0 1826644 2075624 14471 23326 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14471 23326 X 1782173 2052298 30000 0 0 0 1812173 2052298 1826644 2075624 X 335796 -95671 53088 0 0 -53088 X false true X true false X 1617160 1145622 306173 228212 521463 3818630 1617160 1145622 306173 228212 521463 3818630 96973 3721657 39058 48681 39480 76515 268 204002 4022632 0 0.9252 0.83 X Part II - Line 1, Unusual Grant Lists | Name of the Contributor:, Date of Grant:, Year:, Amount:, Description:| Donor, 12/28/2018, "2018", $483832, Townhome & Storage Units| RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 1376311 483832 -59352 0 76788 0 1724003 1230859 0 145451 0 0 0 1376310 1122154 0 108705 0 0 0 1230859 1126018 0 -3864 0 0 0 1122154 1255422 133936 26010 0 289350 0 1126018 1.00 0.00 0.00 false false 0 0 0 965832 0 99674 866158 0 0 0 0 0 45963 40300 5663 0 0 0 0 871821 1005997 -71119 53088 0 -17990 -36021 1042018 0 0 0 1042018 765870 53088 0 0 0 53088 712782 0 -6560 -6560 706222 Part V, line 4 The Board has established that both the interest and principal (upon approval from the Board) of the quasi-endowment funds can be used for the purpose of furthering the Foundation's mission. Part XI, line 2d Foreign currency transaction loss Part XII, line 4b Investment expenses and currency adjustments true Central America and the Caribbean 1 30 Fundraising Activities 12251 Grants to Recipients 395882 Program Service Program services for Reach scholarships 148793 1 30 0 0 1 30 556926 0 556926 Scholarships to students Central America and the Caribbean 14842 256358 Debit cards given directly to students or payment made directly to school. false false false false false false Part I Line 2 Escalera continuously monitors its scholarship programs. Reach is monitored through a randomized control trial methodology and prior to receiving a scholarship payment, each student must submit to Escalera proof of their continued enrollment in school. Often teachers and school submit this evidence in bulk on behalf of their students. We also receive administrative records from the state confirming enrollment status of students. Part I, line 3f | ExplanationTxt:| Accrual| 12251.00| Accrual| 395882.00| Accrual| 148793.00| Part III, line 1 | ExplanationTxt:| Book| Part III, Column(c) | ExplanationTxt:| We document each scholarship recipient and program participant.| X 2 483832 Independent appraisal & valuation allowance from sale 0 false false false FormAndLineReferenceDesc: Part I, Column(b) 17.Real estate - Other-Number Of Item Contributed: 2 Item B - Amended Return Corrections following an independent audit. There are two corrections: (1) an addition of $21,771 in accrued liabilities that were not previously included and (2) a valuation allowance of $162,468 to reduce the value of the 2018 condominium donation subsequent to its sale in May 2019. The accrued liabilities and and valuation adjustment affect parts VIII, IX, X, and XII as well as Schedules A Part VI, Schedule B Part I-II, Schedule D Parts V-VI, XI-XII, Schedule M Part I Part VI, Section B, Line 1 Executive committee: Board members Bryson Garbett and Jon Nieporte form the Executive Committee with the following responsibilities: (1) participate in monthly meetings with the executive director, (2) evaluate the ED on his annual performance, (3) suggest and facilitate the formation of other committees as needed, (4) make decisions in situations where quick turnaround is needed. Part VI, Line 2 | Employee:, Relationship:, Employee:| Bryson Garbett, Family Relationship, David Garbett| Bryson Garbett, Family Relationship, Jan Garbett| Jan Garbett, Family Relationship, David Garbett| Jan Garbett, Family Relationship, Mark Siddoway| Bryson Garbett, Business Relationship, Jon Nieporte| Part VI, Section B, Line 11b Board reviews and approves prior to filing. Part VI, Section B, 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 governing 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 committee. Persons with a potential conflict may make a presentation at the governing obard or committee meeting, but after the presentation he or she leaves the meeting during the discussion of, and the vote on the transaction or arrangement involving the possible conflict of interest. Part VI, Section B, Line 15 | Name of the Person:, The process used to establish compensation of the person who served in:|, The year in which this process was last undertaken:| Roberto Flores, 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., 2018| Part VI, Section C, Line 19 Upon request. Financial statements are available publicly on Escalera's website. Part IX, line 11g | Description:, Amount:| Other professional fees including program and data evaluation services, professional services for finding new Executive Director, website and graphic design services., $63565| Part XI, Line 9 | Description:, Explanation:, Amount:| In reference to line 9 of Part XI, This amount represents the expenditure of the donated services and use of facilities as shown as in-kind revenue in line 6 of Part XI. This includes $8,100 in donated use of building, $19,695 in donated accounting services, $10,741 in-kind officer and director services, and $14,552 in donated professional services., $-53088| The Benjamin Foundation 273 N East Capitol St Salt Lake City UT 84103 870679599 Private Foundation UT 501(c)(3) PF N/A false Garbett Construction 273 N East Capitol St Salt Lake City UT 84103 870458933 Home builder UT N/A S corp 0 0 0.00 false Garbett Management 273 N East Capitol St Salt Lake City UT 84103 721556372 Management company UT N/A S corp 0 0 0.00 false false false true false false false false false false false false false false false false true false false false Garbett Construction c 56112 Cash donation