Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Friends of Graded Foundation
EIN 23-7032466 • 501(c)3 • New York, NY
Profile
The Foundation provided grants to schools and organizations that support its mission.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 5.7% of source-year revenue.
Asset Growth
32nd percentile
Faster asset growth than 32% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Balance Sheet
Assets
Up$165,159
Up $50,262 (+44%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$165,159
Up $50,262 (+44%) from 2024
Revenue
Up$69,752
Up $6,671 (+11%) from 2024
Expenses
Down$19,490
Down $103,169 (-84%) from 2024
Net Income
Up$50,262
Up $109,840 (+184%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $165,159
- Liabilities
- $0
- Net assets
- $165,159
- Revenue
- $69,752
- Expenses
- $19,490
- Net income
- $50,262
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2024 to Jul 31, 2025
- Signed
- Dec 2, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $69,752
Mission and Program Overview
Mission
Sao paulo education foundation was created in 1969 with the mission to improve the quality of teaching and learning at k-12 schools in sao paulo.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. The foundation supports post-secondary scholarship programs that encourages brazilian students to attend colleges and universities in the united states and aboard.
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.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The Foundation provided grants to schools and organizations that support its mission. | $8,350 | $2,185 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| HERMINA MERKEL | President | - | $4,000 | - | $4,000 |
| STEPHEN GRAHAM | Treasurer | - | $0 | - | - |
| THOMAS G GRAHAM | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Friends of Graded Foundation
- EIN
- 23-7032466
- Phone
- 2126611630
- Address
- CO BBL 122 EAST 42ND ST RM 810, NEW YORK, NY 10168
Signing Officer
- Name
- Hermina Merkel
- Title
- President
- Phone
- 2126611630
- Signed
- 2025-12-02
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Ball Baker Leake LLC
- Address
- 122 E 42 STREET 810, NEW YORK, NY 10168
- Preparer
- Nicholas Tarrant CPA
- Phone
- 2126611630
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 4 - Other Investment Income
“Description: INTEREST INCOME. Amount: 3. Description: DIVIDEND INCOME. Amount: 317. Total Included on Form 990-EZ, line 4: 320.”
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid
“Activity Classification: EDUCATION GRANTS. Grantee Name: GRADED-THE AMERICAN SCHOOL OF SAO PAULO. Grantee Address: Av. Pres. Giovanni Gronchi 4710 Sao Paulo, SP, BRAZIL 05724-002. Grantee Relationship: NONE. Property Description: CASH. Amount Given: 6,535.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: MISCELLANEOUS. Amount: 105. Description: DE CORP FEE. Amount: 361. Description: INSURANCE. Amount: 1,089. Total to Form 990-EZ, line 16: 1,555.”
Raw XML Appendix165 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW YORK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10168 |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 165159 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 69432 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
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| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 7400 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 114897 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 165159 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 6535 |
| IRS990EZ/GrossReceiptsAmt | 0 | 69752 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 320 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 114897 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 165159 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 114897 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 4000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | HERMINA MERKEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | STEPHEN GRAHAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | THOMAS G GRAHAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 1555 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The Foundation provided grants to schools and organizations that support its mission. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd | 0 | X |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 8350 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 2185 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 4000 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 19490 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 2185 |
| IRS990EZ/TotalRevenueAmt | 0 | 69752 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | https://friendsofgraded.org/ |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 69432 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 62688 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 51312 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 172378 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20351 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 376161 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 320 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 354 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3439 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 4113 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 320 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 354 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3439 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 4113 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01080 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.01140 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98920 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98860 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 376161 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 69432 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 62688 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 51312 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 172378 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20351 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 376161 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 69752 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 63042 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 20351 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 380274 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: INTEREST INCOME. Amount: 3. Description: DIVIDEND INCOME. Amount: 317. Total Included on Form 990-EZ, line 4: 320. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Activity Classification: EDUCATION GRANTS. Grantee Name: GRADED-THE AMERICAN SCHOOL OF SAO PAULO. Grantee Address: Av. Pres. Giovanni Gronchi 4710 Sao Paulo, SP, BRAZIL 05724-002. Grantee Relationship: NONE. Property Description: CASH. Amount Given: 6,535. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: MISCELLANEOUS. Amount: 105. Description: DE CORP FEE. Amount: 361. Description: INSURANCE. Amount: 1,089. Total to Form 990-EZ, line 16: 1,555. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 4 - Other Investment Income |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | HERMINA MERKEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2126611630 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRIENDS OF GRADED FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SAOP |
| ReturnHeader/Filer/EIN | 0 | 237032466 |
| ReturnHeader/Filer/PhoneNum | 0 | 2126611630 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | CO BBL 122 EAST 42ND ST RM 810 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 10168 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 141845945 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BALL BAKER LEAKE LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 122 E 42 STREET 810 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 10168 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2126611630 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NICHOLAS TARRANT CPA |
| ReturnHeader/ReturnTs | 0 | 2025-12-09T14:49:50-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-07-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.