Foundation Escalera Inc

Nonprofit profile at a glance

EIN
201377072
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Salt Lake City, UT, USA
Phone
8014562476
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Development

Official website

Reported finances

Revenue
$1,756,403
Expenses
$1,426,012
Assets
$2,881,899
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • BRYSON D GARBETT (BOARD PRESID)
  • JAN GARBETT (BOARD MEMBER)
  • CODY LARKIN (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2024

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.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 72% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 83
  • Transparency & Controls: 74
  • Accountability: 65
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.8%; rating input score 79
  • Program expense ratio: 93.9%; rating input score 94
  • Fundraising efficiency: $36.19 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th 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; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 12th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 18.8%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.02; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 18.1% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 78.8% of revenue deployed · 93.9% of spending went to programs
  • Governance: 3 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 5 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.