Fundacion Scholas Occurrentes - USA

Nonprofit profile at a glance

EIN
845101258
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Los Angeles, CA, USA
Phone
6463398872
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,539,653
Expenses
$1,321,206
Assets
$296,518
Liabilities
$58,925

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MARIA JIMENA FLOREZ (EXECUTIVE DIRECTOR)
  • JOHN BAILEY (PRESIDENT)

Highest reported compensation

  • MARIA JIMENA FLOREZ (EXECUTIVE DIRECTOR): $176,100 total reported compensation

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

Overview

Mission

Scholas USA efforts will include the following courses of action: a) promoting awareness campaigns on human values: b) developing its own programs for the integration of children and youth in their communities and in the world: c) supporting educational projects for the underprivileged: and d) encouraging and facilitating the connection between schools and educational networks from different cultures and faiths around the world while keeping in mind the individual's integral formation.

What it reported doing in 2025

Other programmes - the fratelli tutti leadership school (ftls) is a transformative leadership development program with the main purpose of cultivating mindful leadership for community transformation designed to form a new generation of young leaders rooted in fraternity, social responsibility, and the common good. Inspired by pope francis' encyclical fratelli tutti and delivered through the scholas occurrentes pedagogy, the program integrates experiential learning, civic engagement, intercultural dialogue, and community-based action to cultivate holistic leadership. Through this program, students will develop inclusive leadership skills by engaging directly with community-based organizations that present real social problems and showcase innovative solutions. We also bring in our network of political leaders to teach two masterclasses, enriching the student experience by demonstrating how the government addresses these challenges.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 62% for direct work, and 38% for 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 65
  • Accountability: 84
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.3%; rating input score 68
  • Program expense ratio: 79.6%; rating input score 80
  • Fundraising efficiency: $9.98 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 14.2%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 13.3%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 95.9% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 78.5% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 25.7% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 68.3% of revenue deployed · 79.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $176K · 4 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 3 filing years from 2023 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.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.