Barnacles and Bees

Nonprofit profile at a glance

EIN
831313312
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2020
Location
Bremerton, WA, USA
Phone
2063713511
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Environmental Education and Outdoor Survival Programs

Official website

Reported finances

Revenue
$181,733
Expenses
$187,753
Assets
$77,374
Liabilities
$16,129

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • CELESTA SMITH (EXECUTIVE DIRECTOR)
  • CURTIS LUDWIG (PRESIDENT)

Highest reported compensation

  • CELESTA SMITH (EXECUTIVE DIRECTOR): $38,084 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to build an inclusive learning community that fosters a rich connection with nature, inspires confidence and creativity, and leads to the development of curious leaders, connected to each other and the planet that we share.

What it reported doing in 2024

Family nature play classes: nine free classes were held during summer, fall, and spring at various parks throughout kitsap and north mason counties. These classes were designed for children ages 0-5 and their families, focusing on emergent outdoor learning through play, songs, hikes, and scientific observation.

Operating model

Revenue model
Earned-program. 100% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 100
  • Accountability: 63
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.7%; rating input score 71
  • Program expense ratio: 68.4%; rating input score 68
  • Fundraising efficiency: $299 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.3%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 20.3%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 21.5% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 70.7% of revenue deployed · 68.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $128K in reported program spending
  • Leadership: top reported pay $38K · 7 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.