Cocoplum Nature School Inc
Nonprofit profile at a glance
- EIN
- 852883703
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-EZ 2021
- Location
- Delray Beach, FL, USA
- Phone
- 5615634679
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Primary, Elementary Schools
Reported finances
- Revenue
- $527,366
- Expenses
- $494,687
- Assets
- $145,537
- Liabilities
- $52,574
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Melanie Stefanovic (Executive Director)
- Etan Dayan (President)
- Corinth Evans (Vice President)
Highest reported compensation
- Melanie Stefanovic (Executive Director): $33,541 total reported compensation
- Fernanda Wolfson (Dir. of Curriculum and Instruction): $33,541 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Early childhood, elementary school and related programs built on the pillars of nature-based, place-based, and play-based learning
What it reported doing in 2024
Cocoplum Nature Play Cocoplum Nature Play is a caregiver-and-me program for children ages 4 and 5. Class is held twice weekly on Monday and Wednesday mornings at Lake Ida East Park in Delray Beach. A caregiver must remain on site for the duration of each class while the children play and explore with Cocoplum facilitators.
Operating model
- Revenue model
- Earned-program. 93% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 35
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.1%; rating input score 74
- Program expense ratio: 79.2%; rating input score 79
- Fundraising efficiency: $1.23 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.2%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 0.29; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.36; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 13.6%; rating input score 26; 26th percentile among comparable filings
Growth
- Program expense growth: 30.5% per year; rating input score 100; 90th percentile among comparable filings
- Revenue growth: 50.2% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: 45.9% per year; rating input score 100; 96th percentile among comparable filings
Details
- Where the money goes: 74.1% of revenue deployed · 79.2% of spending went to programs
- Governance: 3 of 3 board members independent · 5 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $392K in reported program spending
- Leadership: top reported pay $34K · 5 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 5 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 5 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 4/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Review — Sustainability: Operating margin scored 53/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- High — Sustainability: Officer compensation ratio scored 26/100.