Durango Nature Studies

Nonprofit profile at a glance

EIN
841268421
IRS 990 coverage
2013–2020
Forms available
Form 990 2020, Form 990-EZ 2012
Location
Durango, CO, USA
Phone
9707691800
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs

Official website

Reported finances

Revenue
$32,900
Expenses
$31,778
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Stephanie Weber (Executive Director)
  • Paul Kosnik (President)
  • Philip Rennhack (Vice President)

Highest reported compensation

  • Stephanie Weber (Executive Director): $8,421 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education about the natural environment

What it reported doing in 2020

Adult and family programs covering a broad range of nature topics and community outreach programs. Operation and maintenance of the nature center used in the educational and naturalist training programs.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.1%; rating input score 84
  • Program expense ratio: 87.1%; rating input score 87
  • Fundraising efficiency: $35.64 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 3.4%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 26.5%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 51st percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 64th percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 84.1% of revenue deployed · 87.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $28K in reported program spending
  • Leadership: top reported pay $8K · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2013 to 2020
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.