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Nonprofiteer
← EARTH UNIVERSITY FOUNDATION

Form 990 for tax year 2024

Filed by EARTH UNIVERSITY FOUNDATION.

Totals

Total revenue
$8,770,126
Total expenses
$9,707,905
Contributions and grants received
$6,986,184
Grants paid
$8,192,503
Program service revenue
$0
Investment income
$1,783,766
Other revenue
$176
Total assets, end of year
$87,637,438
Total liabilities, end of year
$390,374
Net assets or fund balances, end of year
$87,247,064
Program services expenses (Part IX)
$8,464,967
Management and general expenses
$570,654
Fundraising expenses
$672,284
Program service expenses (Part III)
$8,464,967

Program services were 87.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $1,400,728

  • 1e · Government grants (contributions)

    $391,998

  • 1f · All other contributions, gifts and grants

    $5,193,458

  • 1g · Noncash contributions included above

    $531,915

  • 3 · Investment income

    total $1,784,423 · excluded $1,784,423

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $1,940,440

  • 7b · Less cost or other basis and sales expenses

    securities $1,941,097

  • 7c · Gain or loss

    securities -$657

  • 7d · Net gain or loss

    total -$657 · excluded -$657

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $176 · excluded $176

  • 11e · Other revenue, total

    $176

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $8,192,503 · program services $8,192,503

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $475,477 · program services $104,150 · management and general $135,011 · fundraising $236,316

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $547,037 · program services $118,817 · management and general $149,822 · fundraising $278,398

  • 8 · Pension plan contributions

    total $21,527 · program services $4,408 · management and general $5,116 · fundraising $12,003

  • 9 · Other employee benefits

    total $49,447 · program services $12,223 · management and general $21,143 · fundraising $16,081

  • 10 · Payroll taxes

    total $73,484 · program services $16,019 · management and general $20,268 · fundraising $37,197

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $29,745 · management and general $29,745

  • 11c · Fees: accounting

    total $113,126 · management and general $113,126

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $31,000 · fundraising $31,000

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $31,977 · management and general $25,502 · fundraising $6,475

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $15,643 · program services $751 · management and general $10,583 · fundraising $4,309

  • 14 · Information technology

    total $43,895 · program services $7,942 · management and general $19,288 · fundraising $16,665

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $7,669 · program services $29 · management and general $7,576 · fundraising $64

  • 17 · Travel

    total $30,263 · program services $2,594 · management and general $8,560 · fundraising $19,109

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $4,373 · management and general $2,614 · fundraising $1,759

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $15,256 · program services $3,344 · management and general $4,368 · fundraising $7,544

  • 23 · Insurance

    total $16,310 · program services $2,187 · management and general $9,216 · fundraising $4,907

  • 24a · Other expenses: FINANCIAL FEES

    total $8,638 · management and general $8,638

  • 24b · Other expenses: CULTIVATION ACTIVITIES

    total $431 · fundraising $431

  • 24c · Other expenses: FUNDRAISING SUPPLIES AND EXP

    total $104 · management and general $78 · fundraising $26

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $167,845 · end of year $304,473

  • 2 · Savings and temporary cash investments

    beginning of year $2,490,686 · end of year $3,623,416

  • 3 · Pledges and grants receivable

    beginning of year $2,891,924 · end of year $2,771,219

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $261,988 · end of year $150,686

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $30,235 · end of year $47,690

  • 10a · Land, buildings and equipment: cost or other basis

    $73,354

  • 10b · Land, buildings and equipment: accumulated depreciation

    $59,399

  • 10c · Land, buildings and equipment, net

    beginning of year $29,211 · end of year $13,955

  • 11 · Investments: publicly traded securities

    beginning of year $67,040,334 · end of year $68,473,129

  • 12 · Investments: other securities

    beginning of year $7,992,853 · end of year $11,675,934

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $555,431 · end of year $576,936

  • 17 · Accounts payable and accrued expenses

    beginning of year $57,508 · end of year $73,929

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $235,379 · end of year $316,445

  • 27 · Net assets without donor restrictions

    beginning of year $965,643 · end of year $1,351,960

  • 28 · Net assets with donor restrictions

    beginning of year $80,201,977 · end of year $85,895,104

Mission and programs · 2024

Mission

EUF'S PRINCIPAL MISSION IS TO PROVIDE FINANCIAL ASSISTANCE AND OTHER SUPPORT FOR THE EDUCATION OF STUDENTS ATTENDING EARTH UNIVERSITY(ESCUELA DE AGRICULTURA DE LA REGIN TROPICAL HMEDA) AND FOR EARTH'S PROGRAMS AND INITIATIVES IN SUPPORT OF THAT EDUCATION. EARTH UNIVERSITY IS A NON-PROFIT FOUR-YEAR DEGREE-GRANTING INSTITUTION WITH INTERNATIONAL ADMINISTRATION, FACULTY, STUDENTS, PROGRAMS AND INITIATIVES. EARTH AND ITS STUDENTS CONTRIBUTE TO THE SUSTAINABLE DEVELOPMENT OF THE TROPICS THROUGH EDUCATION IN THE AGRICULTURAL SCIENCES AND NATURAL RESOURCES, AND THE DEVELOPMENT OF STUDENTS AS "CATALYSTS FOR CHANGE," INDIVIDUALS WITH STRONG ETHICAL AND HUMAN VALUES, SOCIAL AND ENVIRONMENTAL CONSCIOUSNESS AND AN ENTREPRENEURIAL MENTALITY. EUF ALSO FULLY EMBRACES EARTH UNIVERSITY'S MISSION TO "PREPARE LEADERS WITH ETHICAL VALUES TO CONTRIBUTE TO SUSTAINABLE DEVELOPMENT AND TO CONSTRUCT A PROSPEROUS AND JUST SOCIETY."

Activities or mission (Part I)

To provide financial assistance and other support for the education of students attending EARTH University and for EARTH's programs and initiatives in support of that education.

  • There were a number of projects and programs at EARTH University which received funding support from the Foundation. Among the most supported include Student Recruitment and Scholarships, Community Development Program, Research, Internship support, and Spanish Language Instruction. Such program support directly and indirectly benefited all 400+ students, as well as the communities surrounding the campus.

    Expenses $3,132,038 · Grants $2,097,861

  • Most students attending EARTH University come from rural parts of developing countries principally in Latin America but also including Africa and the Caribbean. EARTH University offers a four-year undergraduate degree in Agricultural Sciences. Our international faculty focuses on providing an education with a solid scientific and technical foundation, which emphasizes ethical values, entrepreneurship, and environmental and social commitment. EUF undertakes to help secure funds for the University's financial aid program. In 2024, EARTH University had an average enrollment of 405 students from 38 countries. Of these students, around 49% were women, representing more than 32 countries within the student body.

    Expenses $5,332,929 · Grants $6,094,642

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kevin Duffy

    Executive Director

    Total calculated
    $243,553
    From this org
    $219,518
    From related orgs
    $0
    Other
    $24,035
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,518
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $24,565
    Filer's total
    $244,083
  • Victor Sanchez

    Sr. Philanthropy Advisor

    Total calculated
    $166,203
    From this org
    $158,904
    From related orgs
    $0
    Other
    $7,299
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,904
    Bonus
    not reported
    Other
    not reported
    Deferred
    $7,299
    Nontaxable benefits
    $599
    Filer's total
    $166,802
  • Kerry McArdle

    Philanthropy Officer

    Total calculated
    $152,294
    From this org
    $133,365
    From related orgs
    $0
    Other
    $18,929
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,156
    Bonus
    $3,209
    Other
    not reported
    Deferred
    $6,668
    Nontaxable benefits
    $12,872
    Filer's total
    $152,905
  • Kathryn Flores

    Director of Institutional

    Total calculated
    $143,427
    From this org
    $136,933
    From related orgs
    $0
    Other
    $6,494
    Hours/week
    40
  • Stephen Arellano

    Philanthropy Officer

    Total calculated
    $143,009
    From this org
    $122,873
    From related orgs
    $0
    Other
    $20,136
    Hours/week
    40
  • Elma Goduto

    Sr Director of Finance

    Total calculated
    $87,347
    From this org
    $82,712
    From related orgs
    $0
    Other
    $4,635
    Hours/week
    40
  • Mark Brouse

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Mark McGahan

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Claire Yum Arnold

    Trustee

    Total calculated
    $0
    Hours/week
    1
  • H Ross Arnold III

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Ian Davidson

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Erika Gonzalez-Akre

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Adrienne Meisel

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Mark J Ohrstrom

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Tracy Hoover

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Andros Bracamontes

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Gustavo Manrique

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Georgie Benardete

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Jane Cocke Black

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Julia Novy

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Sonia Medina

    Trustee

    Total calculated
    $0
    Hours/week
    10
  • Gustavo Puente

    Trustee

    Total calculated
    $0
    Hours/week
    10

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCH J PART I, LINE 4A
Elma Goduto received $66,457 as part of a severance package as of term date in February 2024.
Sch J Part I, Line 7
Merit bonuses are paid based on performance.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
15 November 2025
IRS schema version
2024v5.1
Source object
202511759349301036

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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