Foundation for Ontological Leadership Education
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The corporation is organized for charitable, educational, and scientific purposes, including but not limited to conducting activities that advance and support the methodology of ontological/ phenomenological education in accredited institutions of higher education throughout the world, including the training and development of faculty and scholars via workshops, courses, webinars and conferences.
- Income
- $114,413
- Spending
- $88,199
- Reserves
- 3.1 months of spending
- Largest source of income
- fees for its services, 59%
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 57 out of 100. Higher than 21% of charities in its peer group (education, under $250k).
Reserves
20 of 35Spendable reserves would cover 3.1 months of spending.
Debt
5 of 20It owes 51% of what it owns.
Living within its means
15 of 15Income exceeded spending by 23% of income.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ 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 (1)
- $56,441 spent. The Foundation for Ontological Leadership Education (FOLE) continues to support offering the course, Being a Leader and the Effective Exercise of Leadership: An Ontological / Phenomenological Model, in universities around the world. In our Creating Course Leaders Program (CCL), we work with university faculty to develop and train themselves to lead this course in their universities. In 2025, we worked with 40 university faculty in 30 universities and colleges within 12 countries on five continents. FOLE received nearly 3700 hours of volunteer support from CCL Instructors, CCL faculty, and others who have completed our courses. In addition, we expanded our fundraising from private donors. Last year, FOLE supported the development and offering of our Course at the University of California, Los Angeles; the University of California, Davis; Presbyterian University of Eastern Africa in Nairobi, Kenya; the Medical School of Lausanne, Switzerland; the Ecole Polytechnique Federal de Lausanne, Switzerland; Montana State University in Bozeman, Montana; and San Jose State University in California. FOLE also offered an online course in spring of 2025. We continued offering the various required and optional courses in our CCL Program, such as four three-hour live broadcasts, monthly conference calls on leading the course, and personal coaching. We also developed and launched a new Course in the CCL Program called Mastering Course Delivery and revised our participant tracking structure.
Source: Form 990EZ 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 October 13, 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 July 2020.
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 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.