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Looma Education Corporation

EIN 84-3424916 · Menlo Park, CA

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

LegitimacyPassesRegistration and standingFinancial healthGood78 out of 100GovernanceWeak48 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

We create technologies to improve lives in developing countries. Since 2012 we have focused on a specific goal--to create a system that can provide good educational material effectively for students and teachers in schools that are really under-resourced--those that lack reliable power, Internet, adequately trained teachers, sufficient funds and are often in remote locations that are difficult to support. We are developing this solution for Nepal, but Nepal is not alone in facing these barriers. The Looma system is open-source, so may be adopted and 'localized' to the needs of any country.

Income
$382,153
Spending
$399,825
Spent on programs
100%
Reserves
3.3 months of spending
Largest source of income
donations and private grants, 100%
Employees
0
Volunteers
30

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: 78 out of 100. Higher than 50% of charities in its peer group (education, $250k to $1m).

  • Reserves

    20 of 35

    Spendable reserves would cover 3.3 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    15 of 15

    Income rose 98% on the year before.

  • Spending floor

    15 of 15

    100% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 48 out of 100. Higher than 17% of charities in its peer group (education, $250k to $1m).

  • Independent board

    25 of 25

    4 of 6 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed 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, 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 (3)
  1. $190,000 spent. During 2025 the number of schools equipped mostly by LEC increased to 85, with around 20 more arranged by other non-profits and the US Peace Corps. Among these, three schools were fully equipped with all teachers trained to use Looma. These "Lead Schools" have the outreach responsibility for the other public schools in their community, with commitment and assistance by their local government agencies and community organizations. This mode of scaling Looma engages directly the local entities in a manner that will establish the practices needed by the government to broadly scale the system as/when it is adopted for general use. Elsewhere, nearly all the schools with one Looma have been retrofitted to have an independent solar system and a white board to ensure no power interruptions and improve the user interface.
  2. $150,000 spent. During 2025 the design of Looma III was completed and 100 Looma systems assembled in California by technical partners who will subsequently produce the systems closer to- and more economically for Nepal. These are being transferred to Nepal as quickly as possible, and many are already installed and working. The labor to produce one Looma system has been reduced from roughly four days to four hours.
  3. $59,659 spent. The Looma Teacher Corps, a team of four regular field staff augmented by student interns has provided exceptional assistance in the form of ongoing teacher training, monitoring usage and progress, and providing feedback that is used to modify the 'user interface', augment content, and encourage interest and motivation among the teachers and students. Based on what has been learned in this startup phase, a permanent media-based support system will be introduced to provide full-time visibility, updates, support and systematic encouragement throughout the Looma school network.

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

  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 2025.

    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 November 2019.

    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.