Childrens Storybook Garden & Museum
Nonprofit profile at a glance
- EIN
- 300738919
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-EZ 2015
- Location
- Hanford, CA, USA
- Phone
- 5593414845
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Arts, Culture, and Humanities N.E.C.
Reported finances
- Revenue
- $225,110
- Expenses
- $218,333
- Assets
- $1,252,063
- Liabilities
- $178,973
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- CARMEN BETTENCOURT (PRESIDENT)
- SUSIE CHAVEZ (VICE PRESIDENT)
People named in this filing
- CARMEN BETTENCOURT (PRESIDENT)
- SUSIE CHAVEZ (VICE PRESIDENT)
- KAITLIN SHEETS (SECRETARY TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO EDUCATE CHILDREN.To strengthen the communities and families through unique hands-on educational programs which promote and develop an interest in healthy eating and fitness, gardening, farm history, literacy, nature studies and arts.
What it reported doing in 2024
The corporation has continued to operate the garden and museum for the education of children.the corporation has increased the attendance and added more schools from the kings county and surrounding counties to the field trip programs. The rental program has also increased where community members and other local organizations utilties the garden grounds for special events.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 15
- Transparency & Controls: 91
- Accountability: 70
- Sustainability: 57
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 17.4%; rating input score 17
- Program expense ratio: 17.9%; rating input score 18
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th 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: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: 3%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 5.73; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 35% per year; rating input score 100; 92nd percentile among comparable filings
- Revenue growth: 4.2% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: 11.2% per year; rating input score 100; 69th percentile among comparable filings
Details
- Where the money goes: 17.4% of revenue deployed · 17.9% of spending went to programs
- Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $39K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 9 filing years from 2016 to 2024
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 17/100.
- High — Financial Efficiency: Program expense ratio scored 18/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 46/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 23/100.