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Foundation for Learning Equality Inc

EIN 46-2676188 · La Jolla, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood78 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

LEARNING EQUALITY IS COMMITTED TO ENABLING EVERY PERSON IN THE WORLD TO ACHIEVE A QUALITY BASIC EDUCATION, THROUGH SUPPORTING THE CREATION AND DISTRIBUTION OF OPEN EDUCATIONAL RESOURCES, AND FACILITATING THEIR USE AROUND THE WORLD. THROUGH THIS WORK, WE AIM TO BUILD A NEW, OPEN, AND FUNDAMENTALLY STUDENT-CENTERED EDUCATIONAL MODEL, AND ULTIMATELY PROMOTE HUMAN FLOURISHING.

Income
$3.3 million
Spending
$3.4 million
Spent on programs
91%
Reserves
4.6 months of spending
Largest source of income
donations and private grants, 85%
Employees
18
Volunteers
22
Highest pay
$135,655, product lead

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 78 out of 100. Higher than 63% of charities in its peer group (education, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.6 months of spending.

  • Debt

    20 of 20

    It owes 12% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 3% of income.

  • Income trend

    15 of 15

    Income rose 16% on the year before.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 5 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).

  • Independent board

    25 of 25

    5 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $3.1 million spent. MOST EDUCATION TECHNOLOGY HAS A STRONG RELIANCE ON INTERNET CONNECTIVITY FOR ITS USE. WE'VE PIONEERED THE CREATION OF INNOVATIVE TECHNOLOGIES THAT ENSURE LEARNERS WITH LIMITED ACCESS TO THE INTERNET CAN STILL BE SUPPORTED BY TECH-ENABLED QUALITY LEARNING EXPERIENCES, PARTICULARLY WHEN OTHER RESOURCES FOR LEARNING MAY NOT BE AVAILABLE.OUR WORK SPECIFICALLY FOCUSES ON KOLIBRI, LEARNING EQUALITY'S END-TO-END ECOSYSTEM OF ADAPTABLE OPEN PRODUCTS AND TOOLS DESIGNED FOR OFFLINE-FIRST TEACHING AND LEARNING. WITH KOLIBRI, WE'RE BOOSTING LEARNING OUTCOMES IN SOME OF THE WORLD'S MOST CHALLENGING LEARNING ENVIRONMENTS, SUPPORTING DISCONNECTED TEACHERS AND LEARNERS IN REFUGEE CAMPS, RURAL SCHOOLS, ORPHANAGES, AND OUT-OF-SCHOOL PROGRAMS. IN 2024, LEARNING EQUALITY CONTINUED TO DEVELOP KOLIBRI, NOW AVAILABLE IN 31 LANGUAGES, AND USED IN MORE THAN 220 COUNTRIES AND TERRITORIES, WITH OVER 53,000 NEW KNOWN INSTALLATIONS IN 2024. WE DEVELOPED AI-DRIVEN TOOLS TO AUTOMATE CURRICULUM ALIGNMENT, ENSURING THAT OPEN EDUCATIONAL RESOURCES ARE CONTEXTUALIZED FOR LOCAL NEEDS.OUR PRIMARY PROGAMMATIC FOCUS IS ON THE USE OF EDTECH TO ENABLE PROJECT-BASED LEARNING TO DEVELOP FOUNDATIONAL SKILLS WHEN THE INTERNET DOESN'T EXIST IN LOW-RESOURCE CONTEXTS. OUR PILOT IN UGANDA WITH OUT-OF-SCHOOL REFUGEE LEARNERS DEMONSTRATED PROMISING RESULTS. OUR NEW "FLYING COLORS" PROGRAM PILOTED IN UGANDA SUCCESSFULLY ENHANCED LITERACY, NUMERACY, AND SOCIO-EMOTIONAL SKILLS AMONG OUT-OF-SCHOOL REFUGEE AND HOST LEARNERS, WITH DRAMATIC GAINS MADE IN ONLY 12 WEEKS. IN 2024, WE BEGAN EXPANDING THIS PROGRAM TO THE PUBLIC SCHOOLING SYSTEM IN UGANDA, WITH AN EYE TO BUILDING CAPACITY, LEARNING, AND SCALING THE PROGRAM.WE ALSO SUPPORT IMPLEMENTATION OF KOLIBRI IN A VARIETY OF USE CASES AND FOCUS AREAS. WE FOCUS ON BUILDING SKILLS FOR EMPLOYABILITY AND ON IMPROVING LEARNING OUTCOMES IN ACADEMIC AREAS PRIMARILY STEM AND LIFE SKILLS, SUCH AS ON A PROJECT WITH THE ILO, UNICEF, AND UNHCR IN UGANDA. ANOTHER FOCUS IS ON INNOVATIVE USES OF OUR PRODUCT, SUCH AS WITH SHOULDER TO SHOULDER IN HONDURAS WHICH HAS ITS OWN CURRICULUM ALIGNED MATERIALS IN STEM AND HAS BEEN A PARTNER IN TESTING THE KOLIBRI ANDROID APP. LASTLY, WE HAVE A FOCUS ON EXPANDING PEDAGOGICAL PRACTICE ON BLENDED LEARNING PEDAGOGY IN LOW-RESOURCE LEARNING ENVIRONMENTS, AND ARE CURRENTLY WORKING ON AN EDUCATOR CERTIFICATION PROGRAM.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.