Totals
- Total revenue
- $7,597,935
- Total expenses
- $10,871,952
- Contributions and grants received
- $5,524,261
- Grants paid
- $9,317,704
- Program service revenue
- $0
- Investment income
- $2,073,674
- Other revenue
- $0
- Total assets, end of year
- $94,658,975
- Total liabilities, end of year
- $507,580
- Net assets or fund balances, end of year
- $94,151,395
- Program services expenses (Part IX)
- $9,584,433
- Management and general expenses
- $531,016
- Fundraising expenses
- $756,503
- Program service expenses (Part III)
- $9,584,434
Program services were 88.2% 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
$1,444,005
-
1f · All other contributions, gifts and grants
$4,080,256
-
1g · Noncash contributions included above
$812,962
-
3 · Investment income
total $2,057,875 · excluded $2,057,875
-
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 $1,399,282
-
7b · Less cost or other basis and sales expenses
securities $1,383,483
-
7c · Gain or loss
securities $15,799
-
7d · Net gain or loss
total $15,799 · excluded $15,799
-
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
-
11e · Other revenue, total
$0
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 $9,317,704 · program services $9,317,704
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $509,898 · program services $110,698 · management and general $142,164 · fundraising $257,036
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $513,046 · program services $112,428 · management and general $133,802 · fundraising $266,816
-
8 · Pension plan contributions
total $18,061 · program services $3,975 · management and general $4,767 · fundraising $9,319
-
9 · Other employee benefits
total $19,365 · program services $3,566 · management and general $13,898 · fundraising $1,901
-
10 · Payroll taxes
total $72,869 · program services $15,357 · management and general $21,326 · fundraising $36,186
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $19,820 · management and general $19,820
-
11c · Fees: accounting
total $113,560 · management and general $113,560
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $30,000 · fundraising $30,000
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $102,799 · program services $915 · management and general $4,234 · fundraising $97,650
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $18,550 · program services $0 · management and general $11,531 · fundraising $7,019
-
14 · Information technology
total $50,972 · program services $8,741 · management and general $24,084 · fundraising $18,147
-
15 · Royalties
total $0
-
16 · Occupancy
total $5,870 · program services $102 · management and general $5,575 · fundraising $193
-
17 · Travel
total $34,265 · program services $5,410 · management and general $9,313 · fundraising $19,542
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $12,802 · program services $2,808 · management and general $3,672 · fundraising $6,322
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $12,186 · program services $2,671 · management and general $3,489 · fundraising $6,026
-
23 · Insurance
total $11,797 · program services $0 · management and general $11,581 · fundraising $216
-
24a · Other expenses: FINANCIAL FEES
total $8,124 · program services $0 · management and general $8,124 · fundraising $0
-
24b · Other expenses: CULTIVATION ACTIVITIES
total $189 · program services $41 · management and general $52 · fundraising $96
-
24c · Other expenses: FUNDRAISING SUPPLIES AND EXP
total $75 · program services $17 · management and general $24 · fundraising $34
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $304,473 · end of year $333,569
-
2 · Savings and temporary cash investments
beginning of year $3,623,416 · end of year $1,272,013
-
3 · Pledges and grants receivable
beginning of year $2,771,219 · end of year $3,363,710
-
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 $150,686 · end of year $126,878
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $47,690 · end of year $48,435
-
10a · Land, buildings and equipment: cost or other basis
$73,354
-
10b · Land, buildings and equipment: accumulated depreciation
$71,585
-
10c · Land, buildings and equipment, net
beginning of year $13,955 · end of year $1,769
-
11 · Investments: publicly traded securities
beginning of year $68,473,129 · end of year $73,381,308
-
12 · Investments: other securities
beginning of year $11,675,934 · end of year $15,538,398
-
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 $576,936 · end of year $592,895
-
17 · Accounts payable and accrued expenses
beginning of year $73,929 · end of year $71,164
-
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 $316,445 · end of year $436,416
-
27 · Net assets without donor restrictions
beginning of year $1,351,960 · end of year $770,346
-
28 · Net assets with donor restrictions
beginning of year $85,895,104 · end of year $93,381,049
Mission and programs · 2025
Mission
The Foundation's mission is to support the educational purposes and activities of EARTH University through financial assistance and related program support. - Provide financial assistance and other support for students attending EARTH University and for programs and initiatives that advance its educational mission. - Support an international nonprofit university focused on agricultural sciences, leadership development, entrepreneurship, and sustainability. - Advance the preparation of leaders with strong ethical values, social and environmental responsibility, and the skills to contribute to sustainable development and more prosperous, equitable communities. Through these activities, the Foundation furthers its charitable and educational purposes by expanding access to education and supporting leadership development and sustainable impact in communities worldwide.
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 $3,546,240 · Grants $1,521,593
-
Most students attending EARTH University come from rural communities across Latin America, Africa, and the Caribbean. EARTH offers a four-year degree in agricultural sciences that integrates scientific and technical education with leadership, entrepreneurship, ethical values, and environmental and social responsibility. The Foundation helps secure funding for the University's financial aid program. In 2025, EARTH enrolled an average of 403 students from 41 countries, including 187 women (46%), with approximately 92% of students receiving full or partial scholarships. Of the 104 first-year students enrolled in 2025, 90 received financial aid.
Expenses $6,038,194 · Grants $7,796,111
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Kevin DuffyKEVIN DUFFY
Executive Director & CGDO
- Total calculated
- $295,711
- From this org
- $265,289
- From related orgs
- $0
- Other
- $30,422
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $265,289
- Bonus
- not reported
- Other
- not reported
- Deferred
- $10,603
- Nontaxable benefits
- $20,227
- Filer's total
- $296,119
-
Jennifer Szapiro-Fast
Deputy Director
- Total calculated
- $213,406
- From this org
- $193,534
- From related orgs
- $0
- Other
- $19,872
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $193,534
- Bonus
- not reported
- Other
- not reported
- Deferred
- $0
- Nontaxable benefits
- $20,245
- Filer's total
- $213,779
-
Victor Sanchez
Sr. Philanthropy Advisor
- Total calculated
- $174,853
- From this org
- $167,653
- From related orgs
- $0
- Other
- $7,200
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $167,653
- Bonus
- not reported
- Other
- not reported
- Deferred
- $7,200
- Nontaxable benefits
- $349
- Filer's total
- $175,202
-
Kerry McArdle
Philanthropy Officer
- Total calculated
- $133,049
- From this org
- $120,314
- From related orgs
- $0
- Other
- $12,735
- Hours/week
- 40
-
Claire Yum Arnold
Trustee
- Total calculated
- $0
- Hours/week
- 4
-
H Ross Arnold III
Trustee
- Total calculated
- $0
- Hours/week
- 4
-
Erika Gonzalez-Akre
Trustee
- Total calculated
- $0
- Hours/week
- 4
-
Tracy Hoover
Trustee
- Total calculated
- $0
- Hours/week
- 4
-
Andros Bracamontes
Trustee
- Total calculated
- $0
- Hours/week
- 4
-
Gustavo Manrique
Trustee
- Total calculated
- $0
- Hours/week
- 4
-
Georgie Benardete
Trustee
- Total calculated
- $0
- Hours/week
- 4
-
Jane Cocke Black
Trustee
- Total calculated
- $0
- Hours/week
- 4
-
Julia Novy
Trustee
- Total calculated
- $0
- Hours/week
- 4
-
Chris Carter
Trustee
- Total calculated
- $0
- Hours/week
- 4
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
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
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- SCH J PART I, LINE 4A
- Stephen Arellano received $41,360 as part of a severance package as of term date March 28, 2025.
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.
-
501(c)(3) · University · CS
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 15 November 2026
- IRS schema version
- 2025v4.1
- Source object
- 202631779349300008
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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