Skip to content
Nonprofiteer
← FOUNDATION ESCALERA INC

Form 990 for tax year 2022

Filed by FOUNDATION ESCALERA INC.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 15 April 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$919,190 changed to $715,322
Total expenses
$1,151,879 changed to $827,598
Contributions and grants received
$840,794 changed to $688,840
Grants paid
$722,439 changed to $556,548
Program service revenue
$32 changed to $0
Investment income
$65,868 changed to $8,988
Other revenue
$12,496 changed to $17,494
Total assets, end of year
$2,624,586 changed to $2,641,706
Total liabilities, end of year
$1,774,216 changed to $2,838,796
Net assets or fund balances, end of year
$850,370 changed to -$197,090
Program services expenses
$1,079,243 changed to $762,328
Management and general expenses
$23,892 changed to $37,955
Fundraising expenses
$48,744 changed to $27,315
Program service expenses (Part III)
$1,079,244 changed to $762,328

Listed only on the earlier return

  • Bryson Garbett

Listed only on the later return

  • Bryson D Garbett
  • Cody Larkin
  • Patricia Velasco
  • Pilar Garcia Quintana

Listed under a different title

  • Jan Garbett: Vice President then BOARD MEMBER
  • Myriam Hernandez: Board President then BOARD PRESID

Totals

Total revenue
$919,190
Total expenses
$1,151,879
Contributions and grants received
$840,794
Grants paid
$722,439
Program service revenue
$32
Investment income
$65,868
Other revenue
$12,496
Total assets, end of year
$2,624,586
Total liabilities, end of year
$1,774,216
Net assets or fund balances, end of year
$850,370
Program services expenses (Part IX)
$1,079,243
Management and general expenses
$23,892
Fundraising expenses
$48,744
Program service expenses (Part III)
$1,079,244

Program services were 93.7% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $25,000

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $815,794

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue

    total $32 · related or exempt $0 · unrelated business $0 · excluded $32

  • 2b · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2c · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2d · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2e · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

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

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $47,946 · personal property $0

  • 6b · Less rental expenses

    real property $35,450 · personal property $0

  • 6c · Rental income or loss

    real property $12,496 · personal property $0

  • 6d · Net rental income or loss

    total $12,496 · related or exempt $0 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $645,340 · other assets $0

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

    securities $579,472 · other assets $0

  • 7c · Gain or loss

    securities $65,868 · other assets $0

  • 7d · Net gain or loss

    total $65,868 · related or exempt $0 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11a · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11b · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11c · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $722,439 · program services $722,439

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $32,907 · program services $3,291 · management and general $19,744 · fundraising $9,872

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $174,506 · program services $139,181 · management and general $3,992 · fundraising $31,334

  • 8 · Pension plan contributions

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $30,991 · program services $28,741 · management and general $0 · fundraising $2,249

  • 10 · Payroll taxes

    total $26,269 · program services $22,969 · management and general $0 · fundraising $3,300

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $686 · program services $411 · management and general $275 · fundraising $0

  • 11c · Fees: accounting

    total $4,013 · program services $3,949 · management and general $64 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $48,037 · program services $46,747 · management and general $0 · fundraising $1,291

  • 12 · Advertising and promotion

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $58,020 · program services $52,193 · management and general $5,546 · fundraising $281

  • 14 · Information technology

    total $2,345 · program services -$445 · management and general $2,789 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $2,589 · program services $2,589 · management and general $0 · fundraising $0

  • 17 · Travel

    total $14,378 · program services $11,486 · management and general $2,575 · fundraising $317

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $5,672 · program services $5,572 · management and general $0 · fundraising $100

  • 20 · Interest

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $5,467 · program services $5,467 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $1,773 · program services $1,773 · management and general $0 · fundraising $0

  • 24a · Other expenses: School Construction

    total $32,880 · program services $32,880 · management and general $0 · fundraising $0

  • 24b · Other expenses: Currency (Gain) Loss

    total -$11,093 · program services $0 · management and general -$11,093 · fundraising $0

  • 24c · Other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 24d · Other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 26 · Joint costs (an allocation of the lines above)

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $569,008 · end of year $392,813

  • 2 · Savings and temporary cash investments

    beginning of year $50,769 · end of year $44,275

  • 3 · Pledges and grants receivable

    beginning of year $103,937 · end of year $0

  • 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 $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

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

    $508,225

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

    $182,331

  • 10c · Land, buildings and equipment, net

    beginning of year $344,321 · end of year $325,894

  • 11 · Investments: publicly traded securities

    beginning of year $2,205,749 · end of year $1,861,604

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 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 $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $0 · end of year $0

  • 18 · Grants payable

    beginning of year $649,878 · end of year $1,774,216

  • 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 $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $2,587,412 · end of year $824,955

  • 28 · Net assets with donor restrictions

    beginning of year $36,494 · end of year $25,415

Mission and programs · 2022

Mission

We exist to unlock access to economic opportunity for marginalized youth in Chiapas and Oaxaca through evidence-based educational policies and programs. We envision a world where all youth in extreme poverty have access to quality education. It is a world where proof drives policy: where trial-tested innovations become public policy solutions. Through coordination between government nonprofits and educational institutions all youth in extreme poverty leave school with the tools they need to succeed in the world improving life for themselves their families and their communities resulting in greater economic independence delay in early marriage and childbearing healthier children and greater gender equality in this generation and the next.

Activities or mission (Part I)

We exist to unlock access to economic opportunity for marginalized youth in Chiapas and Oaxaca through evidence-based educational policies and programs.

  • 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 and costs of supplies and uniforms in small installments every semester they remain in school.Total Expenses are $791,710 actual expenditures + $5,942 in-kind donated professional services = $797,652

    Expenses $791,710 · Grants $620,465

  • EMPRENDE. 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 for teaching these skills to high school students. Total Expenses are $147,035 actual expenditures + $1,103 in-kind donated professional services = $148,138

    Expenses $147,035 · Grants $53,389

  • IMPULSANDO SUENOS. In collaboration with Ford Foundation and United Way in Mexico Escalera is piloting a scholarship program in Chiapas and Oaxaca where 100 students receive three years of maintenance grants to help them stay in school and achieve their dreams.Total Expenses are $74,775 actual expenditures + $561 in-kind donated professional services = $75,336

    Expenses $74,775 · Grants $48,372

As filed on the 2022 return.

Listed in Part VII

  • Myriam Hernandez

    Board President

    Total calculated
    $32,907
    From this org
    $32,907
    From related orgs
    $0
    Other
    $0
    Hours/week
    25

  • Jan Garbett

    Vice President

    Total calculated
    $0
    Hours/week
    2

  • Bryson Garbett

    Board Treasurer Secretary

    Total calculated
    $0
    Hours/week
    2

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.

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Skyscape Eclipse

    S-Corporation · Construction · UT · 0% owned · share of income $0 · share of assets $0

  • Sterling on Capitol Hill

    S-Corporation · Construction · UT · 0% owned · share of income $0 · share of assets $0

  • Wynwood Development

    S-Corporation · Construction · UT · 0% owned · share of income $0 · share of assets $0

Provenance

Return type
form_990
Tax year
2022
Filed
6 October 2023
IRS schema version
2022v5.0
Source object
202322799349300712

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

The source document this was parsed from is served over the API, which is where bulk and document access live.