Liberian Education Foundation

Nonprofit profile at a glance

EIN
392419822
IRS 990-PF coverage
2025–2025
Forms available
Form 990-PF 2025
Location
Belmar, NJ, USA
Phone
9086989513
Rating
96
Verdict
STRONG
Rating confidence
Standard
Sector
International Development

Reported finances

Revenue
$101,255
Expenses
$6,838

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

Overview

Mission

International Development

What it reported funding in 2025

The foundation reported 1 grant totaling $6,000. The stated grant purpose was this grant was made to liberian education initiative incorporated leii for the purpose of enabling leii to begin making necessary expenditures to eventually build and operate its own school in liberia. the grant included funds allocated for paying for contractor plans and or proposals to build said school property acquisition costs fees deducted as part of the wire process banking fees office rent school construction costs. we performed the requisite pre-grant inquiry and are exercising expenditure responsibility in accordance with irs regulation 53.4949-5. the neighborhood of west point township monrovia montserrado county liberia that leii operates in does not have official road names or property numbers that we are aware of. leii is a liberian nonprofit corporation..

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filing identifies who received its grants. The filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 88
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 84

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 56th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 87.7%; rating input score 88; 71st percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Fail
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 15.74; rating input score 84; 84th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 84th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Compliance: Part VII-B activity disclosures: Grants to organizations not reported.