Eduarte Courtot Foundation

Nonprofit profile at a glance

EIN
825167898
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-N 2018
Location
San Mateo, CA, USA
Phone
4158677335
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Development

Official website

Reported finances

Revenue
$63,547
Expenses
$297,787
Assets
$3,322,609
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • FREYA EDUARTE (PRESIDENT)

Highest reported compensation

  • FREYA EDUARTE (PRESIDENT): $50,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Eduarte courtot fndn aims to combat issues facing impoverished children seeking a better life through education. The foundation helps children in the philippines, lebanon and other developing countries attend school.

What it reported doing in 2025

Many students can't afford tuition, and districts are struggling to pay teachers' salaries. The small, picturesque town of marjoyoun in south lebanon has been severely affected by civil war, and continues to be a central hotspot for conflict between israel and hezbollah. The eduarte courtot foundation supported marjoyoun national college (mnc), which serves approximately 500 students from kindergarten through high school, with a 40,000 donation for 2025. This donation will go 100% to help students with tuition and other necessities for school including books and transportation.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 75
  • Accountability: 65
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 74.6%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 25th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -368.6%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 11.16; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 16.9%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -8.8% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -55.9% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 74.6% of spending went to programs
  • Governance: 3 of 4 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $222K in reported program spending
  • Leadership: top reported pay $50K · 4 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules · includes foreign activity
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.