Cloud Forest School Foundation

Nonprofit profile at a glance

EIN
621532788
IRS 990-EZ coverage
2010–2024
Forms available
Form 990-EZ 2024
Location
Sewanee, TN, USA
Phone
7174965419
Rating
96
Verdict
STRONG
Rating confidence
Moderate
Sector
International, Foreign Affairs, and National Security N.E.C.

Reported finances

Revenue
$116,962
Expenses
$128,708
Assets
$428,674
Liabilities
$230

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JED LIPPARD (President)
  • REBECCA SKINNER (President)

People named in this filing

  • STEPHEN WATTERS (Director)
  • JED LIPPARD (President)
  • REBECCA SKINNER (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide support to the cloud forest school known in the republic of costa rica as the centro de education creativa cec, a bilingual, environmentally-focused school located in monteverde, costa rica to support the cec financially through annual giving, restricted giving, capital giving, grant requests through third party donors and foundations, endowment distributions, and other fundraising opportunities that may arise to foster an international network of friends, provides professional development opportunities for staff, and supports teacher and volunteer recruitment to build educational bridges between the cfs/cec and various schools and other educational programs in north america to cloud forest school, inc. 62-1532788 provide logistical support as possible by providing and delivering needed goods and services.

What it reported doing in 2024

Provides support for specific school needs, such as facility construction, repairs, and upgrades, classroom supplies, and general funds that enable the school to control the cost of tuition and fees.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 100
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92%; rating input score 92

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -10%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 3.33; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 10.2% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $118K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Operating margin scored 15/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.