Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 144,771,162 | 87,230,929 | 58,340,287 | 43,176,081 | 73,707,931 | 407,226,390 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 144,771,162 | 87,230,929 | 58,340,287 | 43,176,081 | 73,707,931 | 407,226,390 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 66,904,315 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 340,322,075 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 144,771,162 | 87,230,929 | 58,340,287 | 43,176,081 | 73,707,931 | 407,226,390 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 220,033 | 246,539 | 319,442 | 924,379 | 2,174,297 | 3,884,690 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 13,808 | 16,739 | 16,866 | 2,276 | 46,003 | 95,692 |
| 11 | Total support. Add lines 7 through 10 | 411,206,772 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - OTHER INCOME, COLUMN A - 13808.0, COLUMN B - 16739.0, COLUMN C - 16866.0, COLUMN D - 2276.0, COLUMN E - 46003.0, COLUMN F - 95692.0; |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4a Program Service Accomplishments, continued | Throughout our 10+ years in operation, EAF has seen two significant periods of exponential growth. The first was in 2017 when Hurricanes Harvey, Irma, and Maria swept across North America, with seven other natural disasters occurring over the same ten-week period, including the Tubbs Fire in California, Typhoon Lan in Japan, and a 7.1-magnitude earthquake in Mexico. This resulted in a significant uptick in individual philanthropy marked by employees asking their employers for ways to help impacted colleagues. In response, many companies sought to launch a relief fund, often favoring third-party administration due to the rapid and large-scale response required, as well as the complexities of relief fund best practices and regulatory compliance. EAF's processes were primed to provide expertise and support, which led to a period of rapid growth. Our number of Fund Partners nearly tripled and awarded grants increased by 1,234%. EAF's second period of exponential growth occurred in 2020 as a result of the COVID-19 pandemic. Relief fund activity was greatly impacted because the scale and scope of the pandemic was markedly greater than a typical disaster. Around the world, people simultaneously suffered from the same crisis for an extended period of time, whereas typical disasters are contained within a specific geography and have a defined incident period. Many companies experienced an increase in requests for assistance from employees as well as inquiries from team members and senior leaders about opportunities to support the community-at-large. As a result, many Fund Partners worked with EAF to expand their charitable class, as well as the events and expenses included in the fund's grant criteria. Companies without an established relief fund program began to explore launching a fund, which resulted in more than 140 new Fund Partners joining EAF. Expanded eligibility and new Fund Partners resulted in an influx in requests for support, with application volume increasing to twenty times more than that of a traditional disaster event. EAF's unique approach to disaster response involves remaining adaptable, harnessing technology, creating scalable platforms and procedures, and constantly evaluating processes for improvement opportunities. Our resourceful and fearless approach ensures that financial assistance reaches individuals in need as quickly and efficiently as possible, no matter the obstacle, which may include the intricacies of international grantmaking, the impact of disasters on government and banking systems, and wide variations in how a grantee is able to receive payment. EAF has our pulse on disaster events occurring around the world in real time, and our unique Immediate Response Program (IRP) awards small grants quickly and efficiently in times of qualified, large-scale disasters. IRPs are supplemental to a fund's Standard Grant Program, which can provide larger dollar amounts and may cover expanded grant criteria. In more recent years, EAF has responded to many large-scale disasters that have included the Southern California wildfires; Hurricanes Helene, Milton, Beryl, and Ian; Winter Storm Uri; the Turkey/Syria earthquake; the conflicts in Ukraine and Israel/Palestine; Typhoon Mawar; the Maui wildfire and more. EAF features two key operational attributes that contribute to our ability to support our Fund Partners and grant applicants. First, all team members work virtually, allowing them to be located around the world, currently across 10 different time zones. This structure eliminates the possibility of a single natural disaster impacting all team members and impairing services, a problem that other third-party relief fund administrators have experienced. It also ensures that grant processing and support are available to applicants across multiple time zones and in various languages without the restrictions of a traditional eight-hour workday or five-day workweek. Second, services are provided in a variable fee structure based on activity to maintain low costs. If grant activity increases, then fees increase, creating an alignment of operational sustainability and equitable fee assessments. Our basic fees for donation and standard application processing have not increased since our inception, and we remain committed to minimizing fees so we can maximize the dollars sent to individuals in need. EAF has adapted and continues to enhance various technologies that drive greater internal efficiencies and improve reporting to Fund Partners. EAF utilizes a leading data management software for our unique needs. This comprehensive system enables information pertaining to incoming donations, outgoing grants, and the application review process to be captured together. This streamlines internal procedures and allows our team members to be easily cross trained. EAF has also partnered with a widely recognized data visualization solution that allows for automated reporting, with data presented in a user-friendly diagnostic tool that captures all fund activities. As data flows into the enterprise management system, the data visualization platform pulls key information into fund dashboards that are viewable in real-time. This not only allows for informed decision-making during disasters, such as alerting Fund Partners when the fund balance is running low and requires additional donations, it also enables them to make impactful decisions about the fund's grant criteria and analyze fund effectiveness and opportunities. EAF has also introduced technology to enhance the applicant experience, including an advanced call tracking system and a support ticketing and communication software to capture all emailed applicant support requests, allowing for faster response times in opening and closing support tickets and communicating status to the applicant. This software also enhances the monitoring of support call performance indicators, ensuring all applicants have a helpful experience. A click-to-call function has also been implemented to allow applicants to enter their phone number and country, then click a button to request a call from an applicant support agent. This enables applicants and grantees to avoid call tolls, as toll-free numbers are currently available only in North America. Similarly, EAF will continue to increase our use of application programming interfaces (APIs), robotic process automation (RPA), and artificial intelligence (AI) to support our seasoned team members. Incorporating these technologies significantly improves internal processes and furthers the level of support provided to applicants by empowering them to get the help they need in a timely manner, as well as by freeing up the applicant support agent time currently used on simple processes, so a human touch is always available when it matters most. Technology is also continuously being leveraged to simplify and speed up grant payments. Domestically, a leading platform allows digital payments to be distributed and retrieved seamlessly via email, whether or not the grantee has a bank account. For payments outside the United States, EAF's process allows applicants to enter banking details into a secure system and receive payment via international wire transfer. Local cash pickup options are also available for grantees without bank accounts. These payment technologies decrease the amount of personal information that EAF collects. They also eliminate the need to mail paper checks, resulting in faster payment and geographic flexibility, as applicants are often displaced from their primary residence during a disaster. Bulk payment batching features help EAF manage payment surges during large-scale disasters without requiring additional resources, and digital payments provide multiple cash or deposit options for grantees. As technology continues to evolve, so will opportunities to refine and upgrade these services. EAF places our focus on continuously enhancing both the applicant experience and Fund Partner support. Our full-time, multi-lingual Applicant Experience team ensures that all applicants receive hand-held support as they navigate difficult times. This team currently speaks 20+ languages and utilizes various technologies to provide a number of communication channels, including live chat, texting, click-to-call and a dedicated fund email address and phone number. Our dynamic, cloud-based grant application is user friendly and can be made available in any language. For our Fund Partners, we provide a dedicated Relief Fund Senior Advisor who offers expertise on fund management best practices to maximize long-term program success, and our Fund Partner Portal houses valuable resources related to fundraising, fund engagement, and more. |
| Form 990, Part III, Line 4a Program Service Accomplishments, continued | EAF now administers more than 350 relief funds, serving over 12 million charitable class members across six continents. With our trusted Fund Partners and dedicated team members, we are committed to harnessing our knowledge and experience to further support the relief fund industry and communities around the world for decades to come. |
| Form 990, Part VI, Line 15b | The organization does not compensate any other officers or key employees. Therefore, this line was answered no in accordance with the instructions. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | The organization delegated broad authority to an Audit and Finance Committee. This committee was made up of board members and the committee meetings were documented in the minutes of the board meetings. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the finance, audit and investment committee for review and approval and then sent to the board of directors prior to filing with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The President and board Chair are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The independent Compensation Committee of the board determined the President's compensation using an independent study with comparable data. The deliberation and decision process is documented in the minutes. |
| Form 990, Part VI, Line 19 Required documents available to the public | The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | Other Income - Total Revenue: 46003, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 46003; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Refund of Contribution - -140458; |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |