FRIENDS OF GRADED FOUNDATION Charity Report

Public IRS 990 nonprofit record

FRIENDS OF GRADED FOUNDATION

EIN 23-7032466 · International Educational Development (Q34)

What they do

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.

Before you give

Should I give to this charity?

Easy charity check

The spending raises an important question

Of every $100 spent, about $11.20 was reported for mission work and $0.00 for fundraising. Understand this before you give.

Plain answer: A tax form cannot prove that a charity is doing good. It can show how the charity says it spent its money—and point out questions you should ask.

Basic facts we verified

IRS warning checkNo IRS revocation warning appears in this data.

Money report from 2024The charity has a recent tax report to read.

They explain their jobThe charity tells us what it is trying to do.

They name their leaders3 people are listed in the latest report.

You can reach themThey list contact information, so you can ask questions.

Money made simple

3.13%of revenue went to mission work11.2% of expenses · Program services

$27.94spent for every $100 of revenueRevenue covered expenses this year.

$8.47in assets for every $1 spent this yearSome assets cannot be spent right away.

99.5%of its money came from giftsOther money may come from services or investments.

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Is this really the charity? Give only through its official website or confirmed phone number.

Pay context: The highest compensation shown in this filing is $4,000 for HERMINA MERKEL (PRESIDENT). Compare pay with organizations of similar size and complexity.

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Money

Financial picture

Tax year 2024

A plain-language look at the latest Form 990 figures available. These numbers help you ask better questions; they do not, by themselves, rate whether a charity is good or bad.

$100revenue

How each $100 of revenue was used

The large number compares each expense with revenue. The smaller number shows its share of total expenses.

Total reported revenue$69,752

Mission workProgram services$2,1853.13% of revenue11.2% of expenses

ManagementOffice and general costs0.00% of revenue0.0% of expenses

FundraisingAsking for donations0.00% of revenue0.0% of expenses

Revenue left after expensesReported annual surplus$50,26272.06% of revenueShown in gray on the chart

Total expenses$19,49027.94% of revenue

Gray means reported revenue left after expenses for this filing year. It does not necessarily mean cash sitting in a bank account.

Pause before giving. This filing reports that 0.0% of spending went to fundraising and 11.2% went to mission work. Ask the charity to explain these numbers and show recent results.

Has the pattern changed?

Colored bars = expense mix: how each year’s expenses were divided. Total expenses vs. revenue shows whether the charity spent less or more than it received. The current filing is first.

YearExpense mixDetails

2024CurrentExpense mix: 11.2% mission · 0.0% management · 0.0% fundraisingTotal expenses: 27.94% of revenue

2023Expense mix: 1.7% mission · 0.0% management · 0.0% fundraisingTotal expenses: 194.45% of revenue

2022Expense mix: 96.7% mission · 3.3% management · 0.0% fundraisingTotal expenses: 140.72% of revenue

2021Expense mix: 11.9% mission · 0.0% management · 0.0% fundraisingTotal expenses: 7.53% of revenue

2020Expense mix: 59.5% mission · 0.0% management · 0.0% fundraisingTotal expenses: 85.38% of revenue

2018Expense mix: 96.6% mission · 0.0% management · 0.0% fundraisingTotal expenses: 79.88% of revenue

2017Expense mix: 100.0% mission · 0.0% management · 0.0% fundraisingTotal expenses: 162.45% of revenue

2016Expense mix: 99.3% mission · 0.0% management · 0.0% fundraisingTotal expenses: 23.20% of revenue

Money in and money out

Revenue$69,752

Expenses$19,490

Annual surplus $50,262 Revenue was higher than expenses for this filing year.

Reported spending amounts

Mission work means the Form 990 category called program services. These are reported accounting categories—not an independent measurement of results.

Mission work (program services)$2,185 · 11.2% of expenses

See all reported dollar amounts

Revenue$69,752

Expenses$19,490

Assets$165,159

Income$69,752

Contributions$69,432

Mission work (program services)$2,185

People

Leadership and board

Tax year 2024

Names, titles, time, and compensation below are reported by the organization on its Form 990.

People reported as paid

Person and titleCompensation

HERMINA MERKELPRESIDENT $4,000

Compensation alone does not tell whether pay is reasonable. Consider the charity’s size, work, location, and results.

See everyone listed on the board or leadership roster (3)

HERMINA MERKELPRESIDENT

STEPHEN GRAHAMTREASURER

THOMAS G GRAHAMSECRETARY

About this charity

Recognized since: January 1969
Location: CO BBL 122 EAST 42ND ST RM 810, NEW YORK, NY 10168-0000
County: New York
In care of: % BBL
Primary officer: HERMINA MERKEL, PRESIDENT

How to reach them

WebsiteVisit the charity’s website Phone(212) 661-1630

Filing and classification

Latest tax year: 2024
Tax period began: August 1, 2024
Return type: 990EZ
Tax preparer: BALL BAKER LEAKE LLC
NTEE classification: International Educational Development (Q34)
IRS tax category: International Educational Development <i>(Draft Code - not for internal IRS use)</i>