Eduarte Courtot Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
EDUARTE COURTOT FNDN AIMS TO COMBAT ISSUES FACING IMPOVERISHED CHILDREN SEEKING A BETTER LIFE THROUGH EDUCATION. THE FOUNDATION HELPS CHILDREN IN THE PHILIPPINES, LEBANON AND OTHER DEVELOPING COUNTRIES ATTEND SCHOOL.
- Income
- $63,547
- Spending
- $297,787
- Spent on programs
- 75%
- Reserves
- Over 10 years of spending
- Largest source of income
- investment income, 100%
- Employees
- 1
- Highest pay
- $50,250, president
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 71% of charities in its peer group (international, under $250k).
Reserves
35 of 35Spendable reserves would cover more than ten years of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 369% of income.
Income trend
15 of 15Income rose 948% on the year before.
Spending floor
15 of 1575% of spending went to programs.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 74 out of 100. Higher than 65% of charities in its peer group (international, under $250k).
Independent board
18 of 253 of 4 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, 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 (5)
- $82,056 spent. ATENEO DE MANILA UNIVERSITY SCHOLARSHIP PROGRAM -FOUNDATION ESTABLISHED AND DISBURSED ITS SCHOLARSHIPS TO 10-11 FULL-TIME STUDENTS AT ATENEO DE MANILA UNIVERSITY, RECIPIENTS CRITERIA ARE FEMALE,FROM VERY LOW INCOME FAMILY, TOP/HONOR STUDENTS IN HIGH SCHOOL AND ACTIVE IN EXTRACURRICULAR ACTIVITIES. ECF DONATED THE AMOUNT OF 82,056.16 FOR 2025
- $40,000 spent. MANY STUDENTS CAN'T AFFORD TUITION, AND DISTRICTS ARE STRUGGLING TO PAY TEACHERS' SALARIES. THE SMALL, PICTURESQUE TOWN OF MARJOYOUN IN SOUTH LEBANON HAS BEEN SEVERELY AFFECTED BY CIVIL WAR, AND CONTINUES TO BE A CENTRAL HOTSPOT FOR CONFLICT BETWEEN ISRAEL AND HEZBOLLAH. THE EDUARTE COURTOT FOUNDATION SUPPORTED MARJOYOUN NATIONAL COLLEGE (MNC), WHICH SERVES APPROXIMATELY 500 STUDENTS FROM KINDERGARTEN THROUGH HIGH SCHOOL, WITH A 40,000 DONATION FOR 2025. THIS DONATION WILL GO 100% TO HELP STUDENTS WITH TUITION AND OTHER NECESSITIES FOR SCHOOL INCLUDING BOOKS AND TRANSPORTATION.
- $80,000 spent. (SSCC) COLLGE DES SAINTS COEURS - ZAHL-RASSI FOR 2025 TAX YEAR, THE EDUARTE COURTOT FOUNDATION PROVIDED 80,000 FINANCIAL ASSISTANCE TO COLLGE DES SAINTS-COEURS ZAHLERASSIE IN LEBANON IN RESPONSE TO A FORMAL REQUEST FROM THE SCHOOL. THE FUNDS WERE USED TO SUPPORTED 92 FINANCIALLY DISTRESSED STUDENTS FAMILIES AND SCHOOL PERSONNEL AMID ONGOING ECONOMIC HARDSHIP, ENSURING CONTINUED ACCESS TO EDUCATION. NO GOODS OR SERVICES WERE RECEIVED IN EXCHANGE. THE CONTRIBUTION WAS MADE AS A CHARITABLE GRANT IN FURTHERANCE OF THE FOUNDATIONS EDUCATIONAL MISSION.
- $20,000 spent. TEACH FOR LEBANON (TFL) ECF ALSO IDENTIFIED TEACH FOR LEBANON (TFL-US, A 501C3 NON-PROFIT), AS AN NGO HELPING SCHOOLS IN THE REGION TO SUPPORT STUDENTS THAT ARE IN DIRE FINANCIAL NEEDS. A DONATION OF 20,000 WAS GRANTED TO TFL TO SUPPORT TWO SCHOOLS IN JEZZINE AREA IN THE SOUTH OF LEBANON AND TO PROVIDE SCHOLARSHIPS TO DISTINGUISHED STUDENTS THOUGH THE "MINHATI" SCHOLARSHIP PROGRAM OF TFL.
- TEACH FOR LEBANON (TFL) ECF ALSO IDENTIFIED TEACH FOR LEBANON (TFL-US, A 501C3 NON-PROFIT), AS AN NGO HELPING SCHOOLS IN THE REGION TO SUPPORT STUDENTS THAT ARE IN DIRE FINANCIAL NEEDS. A DONATION OF 20,000 WAS GRANTED TO TFL TO SUPPORT TWO SCHOOLS IN JEZZINE AREA IN THE SOUTH OF LEBANON AND TO PROVIDE SCHOLARSHIPS TO DISTINGUISHED STUDENTS THOUGH THE "MINHATI" SCHOLARSHIP PROGRAM OF TFL.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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 November 6, 2026.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2019.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 November 4, 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.