Nonprofit · EIN 38-2920639
EARTH UNIVERSITY FOUNDATION
Tax-exempt · ATLANTA, GA 30303
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $7,597,935 | $10,871,952 | -$3,274,017 | $94,658,975 | $507,580 | $94,151,395 |
| December 31, 2024 | 990 | $8,770,126 | $9,707,905 | -$937,779 | $87,637,438 | $390,374 | $87,247,064 |
| December 31, 2023 | 990 | $7,505,858 | $9,413,217 | -$1,907,359 | $81,460,507 | $292,887 | $81,167,620 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,524,261
- Program service revenue
- $0
- Investment income
- $2,073,674
- Net gain from sales of assets
- $15,799
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $9,317,704
- Compensation of officers, directors and key employees
- $509,898
- Other salaries and wages
- $513,046
- Salaries, compensation and benefits (total)
- $1,133,239
- Professional fundraising fees
- $30,000
- Legal fees
- $19,820
- Accounting fees
- $113,560
- Occupancy
- $5,870
- Travel
- $34,265
- Depreciation
- $12,186
- Program services (functional)
- $9,584,433
- Management and general (functional)
- $531,016
- Fundraising (functional)
- $756,503
Balance sheet and other
- Total assets, start of year
- $87,637,438
- Total assets, end of year
- $94,658,975
- Total liabilities, end of year
- $507,580
- Net assets, end of year
- $94,151,395
- Land, buildings and equipment
- $1,769
- Publicly traded securities
- $73,381,308
- Net assets without donor restrictions
- $770,346
- Net assets with donor restrictions
- $93,381,049
- Gross receipts
- $8,981,418
- Employees
- 9
- Volunteers
- 16
- Year formed
- 1989
- State of legal domicile
- DE
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KEVIN DUFFY | Executive Director & CGDO Officer | 40 | $265,289 | $30,422 |
| Jennifer Szapiro-Fast | Deputy Director Officer | 40 | $193,534 | $19,872 |
| Victor Sanchez | Sr. Philanthropy Advisor Highest-paid employee | 40 | $167,653 | $7,200 |
| Kerry McArdle | Philanthropy Officer Highest-paid employee | 40 | $120,314 | $12,735 |
| Claire Yum Arnold | Trustee Trustee or director | 4 | $0 | $0 |
| H Ross Arnold III | Trustee Trustee or director | 4 | $0 | $0 |
| Erika Gonzalez-Akre | Trustee Trustee or director | 4 | $0 | $0 |
| Tracy Hoover | Trustee Trustee or director | 4 | $0 | $0 |
| Andros Bracamontes | Trustee Trustee or director | 4 | $0 | $0 |
| Gustavo Manrique | Trustee Trustee or director | 4 | $0 | $0 |
| Georgie Benardete | Trustee Trustee or director | 4 | $0 | $0 |
| Jane Cocke Black | Trustee Trustee or director | 4 | $0 | $0 |
| Julia Novy | Trustee Trustee or director | 4 | $0 | $0 |
| Chris Carter | Trustee Trustee or director | 4 | $0 | $0 |
990 for the year ended December 31, 2024: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KEVIN DUFFY | Executive Director Officer | 40 | $219,518 | $24,035 |
| Victor Sanchez | Sr. Philanthropy Advisor Highest-paid employee | 40 | $158,904 | $7,299 |
| Kerry McArdle | Philanthropy Officer Highest-paid employee | 40 | $133,365 | $18,929 |
| Kathryn Flores | Director of Institutional Officer | 40 | $136,933 | $6,494 |
| Stephen Arellano | Philanthropy Officer Highest-paid employee | 40 | $122,873 | $20,136 |
| Elma Goduto | Sr Director of Finance Officer | 40 | $82,712 | $4,635 |
| Mark Brouse | Trustee Trustee or director | 10 | $0 | $0 |
| Mark McGahan | Trustee Trustee or director | 10 | $0 | $0 |
| Claire Yum Arnold | Trustee Trustee or director | 1 | $0 | $0 |
| H Ross Arnold III | Trustee Trustee or director | 10 | $0 | $0 |
| Ian Davidson | Trustee Trustee or director | 10 | $0 | $0 |
| Erika Gonzalez-Akre | Trustee Trustee or director | 10 | $0 | $0 |
| Adrienne Meisel | Trustee Trustee or director | 10 | $0 | $0 |
| Mark J Ohrstrom | Trustee Trustee or director | 10 | $0 | $0 |
| Tracy Hoover | Trustee Trustee or director | 10 | $0 | $0 |
| Andros Bracamontes | Trustee Trustee or director | 10 | $0 | $0 |
| Gustavo Manrique | Trustee Trustee or director | 10 | $0 | $0 |
| Georgie Benardete | Trustee Trustee or director | 10 | $0 | $0 |
| Jane Cocke Black | Trustee Trustee or director | 10 | $0 | $0 |
| Julia Novy | Trustee Trustee or director | 10 | $0 | $0 |
| Sonia Medina | Trustee Trustee or director | 10 | $0 | $0 |
| Gustavo Puente | Trustee Trustee or director | 10 | $0 | $0 |
990 for the year ended December 31, 2023: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Meridith L Rentz | Executive Director Officer | 40 | $216,305 | $19,041 |
| Victor Sanchez | Sr. Philanthropy Advisor Highest-paid employee | 40 | $153,280 | $7,200 |
| Ann Cooper | Philanthropy Officer Highest-paid employee | 40 | $120,447 | $37,543 |
| Kerry McArdle | Philanthropy Officer Highest-paid employee | 40 | $132,050 | $18,715 |
| Elma Goduto | Finance Director Officer | 40 | $115,119 | $29,421 |
| Mark Brouse | Trustee Trustee or director | 10 | $0 | $0 |
| Mark McGahan | Trustee Trustee or director | 10 | $0 | $0 |
| Claire Yum Arnold | Trustee Trustee or director | 10 | $0 | $0 |
| H Ross Arnold III | Trustee Trustee or director | 10 | $0 | $0 |
| Jane C Black | Trustee Trustee or director | 10 | $0 | $0 |
| Ian Davidson | Trustee Trustee or director | 10 | $0 | $0 |
| Erika Gonzalez-Akre | Trustee Trustee or director | 10 | $0 | $0 |
| Adrienne Meisel | Trustee Trustee or director | 10 | $0 | $0 |
| Mark J Ohrstrom | Trustee Trustee or director | 10 | $0 | $0 |
| Chris Carter | Trustee Trustee or director | 10 | $0 | $0 |
| Tracy Hoover | Trustee Trustee or director | 10 | $0 | $0 |
| Andros Bracamontes | Trustee Trustee or director | 10 | $0 | $0 |
| Gustavo Manrique | Trustee Trustee or director | 10 | $0 | $0 |
| Georgie Benardete | Trustee Trustee or director | 10 | $0 | $0 |
| Jaime G Puente Asquet | Trustee Trustee or director | 10 | $0 | $0 |
| Julia Novy | Trustee Trustee or director | 10 | $0 | $0 |
| Sonia Medina | Trustee Trustee or director | 10 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 151 ELLIS ST NE FL 1 STE 133, ATLANTA, GA 30303-2437
- In care of
- % KEVIN DUFFY
- Principal officer (990 for 2025)
- WatersOrtiz, 151 Ellis St NE Fl 1 STE 133, Atlanta, GA 30303
- Signed the 990
- KEVIN DUFFY, Executive director
- Phone
- (404) 995-1230
- Website
- www.earth-usa.org
- Return prepared by
- SMITH & HOWARD ADVISORY LLC
Mission
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.
Program accomplishments
- 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.Expenses $3,546,240 · grants $1,521,593
- 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.Expenses $6,038,194 · grants $7,796,111
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-2920639
- 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
- 1990
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q115)
- Assets (IRS master file)
- $94,658,975
- Income (IRS master file)
- $8,981,418
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $7,597,935 | $10,871,952 | $94,658,975 | XML |
| 990 | December 2024 | $8,770,126 | $9,707,905 | $87,637,438 | XML |
| 990 | December 2023 | $7,505,858 | $9,413,217 | $81,460,507 | XML |
| 990 | December 2022 | $7,355,397 | $9,985,113 | $75,390,753 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 38-2920639).
Questions about EARTH UNIVERSITY FOUNDATION
- What is the EIN of EARTH UNIVERSITY FOUNDATION?
- The employer identification number (EIN) of EARTH UNIVERSITY FOUNDATION is 38-2920639.
- Is EARTH UNIVERSITY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Are donations to EARTH UNIVERSITY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EARTH UNIVERSITY 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 EARTH UNIVERSITY FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EARTH UNIVERSITY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of EARTH UNIVERSITY FOUNDATION?
- The 990 for the year ended December 31, 2025 names WatersOrtiz.
- Who are the officers and directors of EARTH UNIVERSITY FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 14 people; 4 received compensation from the organization, the highest $265,289 (KEVIN DUFFY, Executive Director & CGDO).
- How much revenue does EARTH UNIVERSITY FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $7,597,935, expenses of $10,871,952 and total assets of $94,658,975 at year end.
Other nonprofits in ATLANTA
- COOPERATIVE FOR ASSISTANCE AND RELIEF EVERYWHERE INC EIN 13-1685039 · last filed 990 for 2025
- HABITAT FOR HUMANITY INTERNATIONAL INC EIN 91-1914868 · last filed 990-N for 2024
- CARTER CENTER COLLABORATIVE INC EIN 20-5704991 · last filed 990 for 2025
- THE CARTER CENTER INC EIN 58-1454716 · last filed 990 for 2025
- GSMA MOBILE FOR DEVELOPMENT FOUNDATION INC EIN 37-1552838 · last filed 990 for 2025
- JUNIOR ACHIEVEMENT USA EIN 58-0598050 · last filed 990 for 2025
- INTEGRAL GLOBAL HEALTH INC EIN 82-1852606 · last filed 990 for 2025
- IDI FOUNDATION INC EIN 13-3348313 · last filed 990 for 2024
All nonprofits in ATLANTA · Georgia · International, foreign affairs and national security