A Child's Nature- Care and Education

Nonprofit profile at a glance

EIN
462288583
IRS 990 coverage
2016–2017
Forms available
Form 990 2017
Location
Wilton, NH, USA
Phone
6036542662
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs

Reported finances

Revenue
$236,845
Expenses
$237,666
Assets
$4,903
Liabilities
$5,892

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • NANCY WILSON (EXECUTIVE DIRECTOR)
  • BRIAN GOLEC (PRESIDENT)
  • ALYSSUM PROCTOR RUSSELL (PRESIDENT)

Highest reported compensation

  • NANCY WILSON (EXECUTIVE DIRECTOR): $21,912 total reported compensation
  • LORI OLSON (BOARD MEMBER): $1,077 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education and care of infants thru preschool age

What it reported doing in 2017

A Child's Nature provides flexible full and half day care and education for families of diverse backgrounds. Surrounded by goodness, truth and beauty, our children achieve their full potential thru their outdoor adventures, purposeful work, artistic experiences, and imaginative play with a curriculum inspired by Waldorf education. Through close personal relationships with caregivers, teachers and nature, our children grow into capable, caring individuals who can step out into the world with confidence.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 23
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.3%; rating input score 77
  • Program expense ratio: 77%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.3%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 1.2; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 9.7%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -16.4% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 77.3% of revenue deployed · 77% of spending went to programs
  • Governance: 7 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $183K in reported program spending
  • Leadership: top reported pay $22K · 6 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2016 to 2017
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.