Nonprofit · EIN 23-7032466
FRIENDS OF GRADED FOUNDATION
Tax-exempt · NEW YORK, NY 10168
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990-EZ | $69,752 | $19,490 | $50,262 | $165,159 | $0 | $165,159 |
| July 31, 2024 | 990-EZ | $63,081 | $122,659 | -$59,578 | $114,897 | $0 | $114,897 |
| July 31, 2023 | 990 | $281,092 | $395,558 | -$114,466 | $174,475 | $0 | $174,475 |
Financial details: 990-EZ for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $69,432
- Investment income
- $320
Expenses
- Grants and similar amounts paid
- $6,535
- Compensation of officers, directors and key employees
- $4,000
- Salaries, compensation and benefits (total)
- $4,000
- Professional fees and payments to contractors
- $7,400
- Other expenses
- $1,555
- Program services (functional)
- $2,185
Balance sheet and other
- Total assets, start of year
- $114,897
- Total assets, end of year
- $165,159
- Total liabilities, end of year
- $0
- Net assets, end of year
- $165,159
- Cash, savings and investments
- $165,159
- Gross receipts
- $69,752
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HERMINA MERKEL | PRESIDENT | 0.5 | $4,000 |
| STEPHEN GRAHAM | TREASURER | 0.5 | $0 |
| THOMAS G GRAHAM | SECRETARY | 0.5 | $0 |
990-EZ for the year ended July 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HERMINA MERKEL | PRESIDENT | 0.5 | $0 |
| STEPHEN GRAHAM | TREASURER | 0.5 | $0 |
| THOMAS G GRAHAM | SECRETARY | 0.5 | $0 |
990 for the year ended July 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HERMINA MERKEL | PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| STEPHEN GRAHAM | TREASURER Trustee or director, Officer | 0.5 | $0 |
| THOMAS G GRAHAM | SECRETARY Trustee or director, Officer | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- CO BBL 122 EAST 42ND ST RM 810, NEW YORK, NY 10168-0000
- In care of
- % BBL
- Mailing address (990-N for 2013)
- 1810 Rice Mine Road North, Tuscaloosa AL 35406
- Principal officer (990-N for 2013)
- John T DeWitt, 1810 Rice Mine Road North, Tuscaloosa AL 35406
- Signed the 990-EZ
- HERMINA MERKEL, PRESIDENT
- Phone
- (212) 661-1630
- Website
- https://friendsofgraded.org/
- Return prepared by
- BALL BAKER LEAKE LLC
Mission
Friends of Graded Foundation was created in 1969 with the mission to improve the quality of teaching and learning at K-12 schools in Sao Paulo, Brazil.The Foundation supports professional development that improves the quality of teaching and encourages teachers to remain in their assignments for extended periods of time.The Foundation also supports programs that improve the quality of educational experiences in eligible schools.In addition, it supports programs that best prepare students living in Brazil to study at top schools and universities in the United States and abroad. By directing funds to improving teaching and learning experiences at eligible schools, the Foundation can reach this goal.
Program accomplishments
- The Foundation provided grants to schools and organizations that support its mission.Expenses $2,185 · grants $8,350
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990-EZ on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7032466
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1969
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $165,159
- Income (IRS master file)
- $69,752
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | July 2025 | $69,752 | $19,490 | $165,159 | XML |
| 990-EZ | July 2024 | $63,081 | $122,659 | $114,897 | XML |
| 990 | July 2023 | $281,092 | $395,558 | $174,475 | XML |
| 990-EZ | July 2022 | – | – | – | IRS |
| 990-EZ | July 2021 | – | – | – | IRS |
| 990-EZ | July 2019 | – | – | – | IRS |
| 990-N for 2013 Officer: John T DeWitt | July 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7032466).
Questions about FRIENDS OF GRADED FOUNDATION
- What is the EIN of FRIENDS OF GRADED FOUNDATION?
- The employer identification number (EIN) of FRIENDS OF GRADED FOUNDATION is 23-7032466.
- Is FRIENDS OF GRADED FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1969.
- Are donations to FRIENDS OF GRADED FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF GRADED FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF GRADED FOUNDATION due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF GRADED FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended July 2025.
- Who is the principal officer of FRIENDS OF GRADED FOUNDATION?
- The 990-N for 2013 names John T DeWitt.
- Who are the officers and directors of FRIENDS OF GRADED FOUNDATION?
- The 990-EZ for the year ended July 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $4,000 (HERMINA MERKEL, PRESIDENT).
- How much revenue does FRIENDS OF GRADED FOUNDATION have?
- On its 990-EZ for the year ended July 31, 2025 it reported revenue of $69,752, expenses of $19,490 and total assets of $165,159 at year end.
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