2026-06-26T13:24:51-05:00 2025-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2025-01-01 382920639 EARTH University Foundation Inc % KEVIN DUFFY EART 4049951230 151 Ellis St NE Floor 1 Suite 133 Atlanta GA 30303 KEVIN DUFFY Executive director 4049951233 2026-11-15 true ANDREW A HEDRICH P01770437 4048746244 2026-11-15 2025 2025-03-06 01:10:19Z WatersOrtiz 151 Ellis St NE Fl 1 STE 133 Atlanta GA 30303 8981418 false X www.earth-usa.org X 1989 DE To provide financial assistance and other support for the education of students attending EARTH University and for EARTH's programs and initiatives in support of that education. 10 10 9 16 0 6986184 5524261 0 0 1783766 2073674 176 0 8770126 7597935 8192503 9317704 0 0 1166972 1133239 31000 30000 756503 317430 391009 9707905 10871952 -937779 -3274017 87637438 94658975 390374 507580 87247064 94151395 X The Foundation's mission is to support the educational purposes and activities of EARTH University through financial assistance and related program support. - Provide financial assistance and other support for students attending EARTH University and for programs and initiatives that advance its educational mission. - Support an international nonprofit university focused on agricultural sciences, leadership development, entrepreneurship, and sustainability. - Advance the preparation of leaders with strong ethical values, social and environmental responsibility, and the skills to contribute to sustainable development and more prosperous, equitable communities. Through these activities, the Foundation furthers its charitable and educational purposes by expanding access to education and supporting leadership development and sustainable impact in communities worldwide. false false 3546240 1521593 There were a number of projects and programs at EARTH University which received funding support from the Foundation. Among the most supported include Student Recruitment and Scholarships, Community Development Program, Research, Internship support, and Spanish Language Instruction. Such program support directly and indirectly benefited all 400+ students, as well as the communities surrounding the campus. 6038194 7796111 Most students attending EARTH University come from rural communities across Latin America, Africa, and the Caribbean. EARTH offers a four-year degree in agricultural sciences that integrates scientific and technical education with leadership, entrepreneurship, ethical values, and environmental and social responsibility. The Foundation helps secure funding for the University's financial aid program. In 2025, EARTH enrolled an average of 403 students from 41 countries, including 187 women (46%), with approximately 92% of students receiving full or partial scholarships. Of the 104 first-year students enrolled in 2025, 90 received financial aid. 9584434 true true false false false false false false false true true true false false true true true false false false true true false true false false false false false true false false false false false false false false true false false false false true false false false true 2 0 true 9 true false false false false false false false false false false false false X 10 10 true false true false false false false true true false false true true true true true true true true false AK AR CA CO CT FL IL KY ME MD MA MI MN MS NH NJ NY NC OH OK OR PA RI SC TN UT WA WI X X X KEVIN DUFFY 4049951233 151 ELLIS ST NE FLOOR 1 SUITE 133 Atlanta GA 30303 KEVIN DUFFY Executive Director & CGDO 40.0 0.0 X 265289 0 30422 Jennifer Szapiro-Fast Deputy Director 40.0 0.0 X 193534 0 19872 Victor Sanchez Sr. Philanthropy Advisor 40.0 0.0 X 167653 0 7200 Kerry McArdle Philanthropy Officer 40.0 0.0 X 120314 0 12735 Claire Yum Arnold Trustee 4.0 0.0 X 0 0 0 H Ross Arnold III Trustee 4.0 0.0 X 0 0 0 Erika Gonzalez-Akre Trustee 4.0 0.0 X 0 0 0 Tracy Hoover Trustee 4.0 0.0 X 0 0 0 Andros Bracamontes Trustee 4.0 0.0 X 0 0 0 Gustavo Manrique Trustee 4.0 0.0 X 0 0 0 Georgie Benardete Trustee 4.0 0.0 X 0 0 0 Jane Cocke Black Trustee 4.0 0.0 X 0 0 0 Julia Novy Trustee 4.0 0.0 X 0 0 0 Chris Carter Trustee 4.0 0.0 X 0 0 0 746790 0 70229 4 false true false 0 1444005 4080256 812962 5524261 0 2057875 2057875 0 0 0 0 0 1399282 1383483 15799 15799 15799 0 0 0 0 0 0 0 0 0 0 7597935 2073674 0 0 9317704 9317704 0 509898 110698 142164 257036 0 513046 112428 133802 266816 18061 3975 4767 9319 19365 3566 13898 1901 72869 15357 21326 36186 0 19820 19820 113560 113560 0 30000 30000 0 102799 915 4234 97650 0 18550 0 11531 7019 50972 8741 24084 18147 0 5870 102 5575 193 34265 5410 9313 19542 0 12802 2808 3672 6322 0 0 12186 2671 3489 6026 11797 0 11581 216 FINANCIAL FEES 8124 0 8124 0 CULTIVATION ACTIVITIES 189 41 52 96 FUNDRAISING SUPPLIES AND EXP 75 17 24 34 10871952 9584433 531016 756503 X 304473 333569 3623416 1272013 2771219 3363710 0 0 0 0 0 0 150686 126878 0 0 47690 48435 73354 71585 13955 1769 68473129 73381308 11675934 15538398 0 0 0 0 576936 592895 87637438 94658975 73929 71164 0 0 0 0 0 0 0 0 0 0 0 0 0 0 316445 436416 390374 507580 X 1351960 770346 85895104 93381049 87247064 94151395 87637438 94658975 X -3274017 10187154 -8806 X false true X true false X 7366455 4937537 5858224 6986184 5524261 30672661 0 0 7366455 4937537 5858224 6986184 5524261 30672661 4606128 26066533 2209526 2421335 1647915 1784423 2057875 10121074 0 64 1 1138 1203 40794938 0.63897 0.57430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 80149063 307846 12227800 3765000 88919709 75033187 43000 8840739 3767863 80149063 68873417 82000 9761724 3683954 75033187 82342634 172200 -9835623 3805794 68873417 75347945 834320 9773317 3612948 82342634 1.00000 true false 44984 44984 0 28370 26601 1769 1769 HEDGE MUTUAL FUNDS AND REAL E. 15538398 F 15538398 0 PAYABLE TO EARTH 436416 436416 X 17774127 10187154 10187154 7586973 10962 10962 7597935 10869796 10869796 2156 2156 10871952 Schedule D, Part V, Question 4 (a) The Entrepreneurial program provides operational funding for training of EARTH students to become entrepreneurs, promoting the creation of profitable and sustainable businesses; development of leadership skills; and dissemination world-wide of the theory and practices of entrepreneurship. --- (b) The Professorship program provides funding of the operating expenses associated with an identified faculty chair important to the University. --- (C) Scholarship endowments fund the room, board and tuition of the EARTH students for whom they are assigned. Schedule D, Part X, Question 2 The Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and therefore, no provision for income taxes is required. In addition, the Foundation has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. In 2007, the Foundation received approval from the IRS that it was considered to be a public charity under Section 509(a)(1) and 170 (b)(1)(a)(vi) of the Internal Revenue Code, since it receives a substantial part of its support from governmental grants and the general public. The Foundation annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Foundation takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Foundation is subject to examination by the federal and state taxing authorities. In general, the Foundation is no longer subject to tax examinations for the tax years ending before December 31, 2022. Schedule D, Part XI, LINE 4B 8,806 BAD DEBT RELATED TO PROIR YEAR PLEDGES 2,156 STOCK SALES INCLUDED IN AUDITED EXPENSES --------------- 10,962 Schedule D, Part XII, LINE 2D 2,156 STOCK SALES INCLUDED IN AUDITED EXPENSES true Central America and the Caribbean 0 1 Grantmaking Scholarship & Program 9317704 Central America and the Caribbean 0 1 Program Services PROGRAM SERVICES 266730 0 2 0 2 9584434 9584434 Central America and the Caribbean Projects & Programs 1521593 Central America and the Caribbean Scholarships & Programs 7796111 1 false false false false false false Schedule F, Part 1, Question 2 1. A written proposal detailing the amount and purpose of the gift needed is reviewed by EUF's Director of Finance and Operations and Treasurer to ensure financial viability of the project. In certain cases site visits, conversations with program directors and/or feasibility studies are required before grants are awarded. --- 2. EUF requires annual updates from the grantee to ensure funds are being used as proposed. Additionally, periodic site visits and/or meetings with the grantee are scheduled to obtain current information. EUF maintains a very close relationship with the grantee. true Aperio Philanthropy 175 PEARL STREET 1ST FLOOR 55 BROOKLYN NY 10020 CONSULTING SERVICES false 30000 30000 AL CA CO CT FL GA IL KS KY ME MD MA MI MN MS NH NJ NM NY NC OK OR PA RI SC TN VT VA WA WI X X X true false false false false false false false false Victor Sanchez Sr. Philanthropy Advisor 167653 7200 349 175202 KEVIN DUFFY Executive Director & CGDO 265289 10603 20227 296119 Jennifer Szapiro-Fast Deputy Director 193534 0 20245 213779 SCH J PART I, LINE 4A Stephen Arellano received $41,360 as part of a severance package as of term date March 28, 2025. X 2 802961 Stock Quote false true true Schedule M, Part I, Column B THE TOTAL NUMBER OF CONTRIBUTIONS ARE DETERMINED ON A CONTRIBUTOR BY CONTRIBUTOR BASIS AND NOT BY THE TOTAL QUANTITY OF ITEMS CONTRIBUTED. SCHEDULE M, PART I, QUESTION 32 A EARTH UNIVERSITY FOUNDATION USES ITS BANK - SUNTRUST BANK - TO SELL GIFTS OF STOCK UPON RECIEPT OF THESE TYPES OF DONATIONS. Part IV, Question 28C The following is not considered a reportable business transaction; however, it is being presented to insure full transparency. Claire Arnold is a trustee of EARTH University Foundation. She is also the CEO and owner of Leapfrog Services, Inc. Leapfrog Services, Inc provided computer software and network consulting services to EARTH University Foundation in an amount valued at $11,534. Ms. Arnold was not involved directly in the contract negotiations, nor is she involved with the on-going services provided. The Board of Trustees of EARTH University Foundation approved the execution of this contract in a meeting held in 2006. Ross Arnold is a trustee of EARTH University Foundation and is married to Claire Arnold, CEO and owner of Leapfrog Services Inc. Part VI, Section A, Question #2 Ross Arnold and Claire "Yum" Arnold both serve as Trustees on the EUF Board and they are married. Part VI, Section A, Question #4 In October of 2025, the Organization's governance structure was revised to align with the governance structure of its related Organization (EARTH UNIVERSITY) with respect to board terms and limits. Part VI, Section A, Question #11A Per EARTH University Foundation's Policy & Practices Manual, Part B Section IV, Item 7, the Audit committee (or in its absence, the Treasurer and Board Chairman) reviews and approves the IRS Form 990 prior to submission, and the full Board receives by email a PDF copy of the Form 990 within 30 days of its submission, which may be reviewed at the next meeting of the Board of Trustees at any Trustee's request. Part VI, Section A, Question #12c In accordance with EARTH University Foundation's Policy and Practices Manual, the Conflict of Interest policy is made known to all persons currently serving or hereafter elected, appointed or otherwise engaged to serve, as the case may be, as a Trustee, officer, manager, staff member or as a member of an advisory board, committee, or any other entity associated with the Foundation and its acceptance evidenced by a completed and signed annual declaration. Acceptance of the policy is a precondition to their affiliation with EARTH University Foundation. The Secretary will monitor compliance with this policy. The Secretary will be responsible for ensuring that all individuals to whom this Conflict of Interest Policy applies receive a copy of the Policy and complete, sign and file the Declaration in a timely manner annually. In addition, the Secretary will provide to the Chairman of the Board of Directors, an annual written report as to individuals having filed an annual Declaration and individuals having not filed such an annual Declaration. Part VI, Section A, Questions #15A & 15B EARTH University Foundation maintains a compensation process designed to ensure compensation is reasonable, equitable, and aligned with organizational needs and available resources. Overall personnel expenditures are reviewed and approved by the Board of Trustees through the annual budget process, while the Executive Director administers staff compensation and benefits consistent with approved budget parameters and organizational policies. Compensation for the Executive Director is reviewed and approved by independent members of the governing body using appropriate comparable market data. Part VI, Section A, Question #19 EARTH UNIVERSITY FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THE REQUEST OF ANY INDIVIDUAL/ORGANIZATION WHO CONTACTS THE ORGANIZATION. PORTIONS OF THE 990 ARE AVAILABLE TO THE PUBLIC ON GUIDESTAR, CHARITY NAVIGATOR AND THROUGH THE IRS WEBSITE. Part XI, Line 8 Prior Period Adjustments ($8,806) IS PRIOR YEAR BAD DEBT EXPENSE EXCLUDED FROM CONTRIBUTION INCOME. EARTH University PO Box 4442-1000 San Jose CS 980149857 University CS 501(c)(3) 2 NA false false true false true true false false false false false true true false false true false true false false