Little Rubies Inc
Nonprofit profile at a glance
- EIN
- 844860115
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Pemberton, MN, USA
- Phone
- 6053519781
- Rating
- 59
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $381,588
- Expenses
- $321,036
- Assets
- $87,002
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Highest reported compensation
- Ashley Rehder (Director): $64,500 total reported compensation
- Andrea Hansen (Secretary): $1,524 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Little Rubies is a dynamic hub for experiential learning, igniting curiosity and passion for STEM, nature, and agriculture. Our mission is to cultivate tomorrow's innovators and leaders by fostering lifelong learning, creativity, and a deep connection to the natural world.
What it reported doing in 2024
In 2024, Little Rubies hosted 18 summer camps, 1,099 campers, 19 field trips, 33 preschoolers, 7 kindergarteners and recieved $139,017 in MN grants.
Operating model
- Revenue model
- Earned-program. 64% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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: 25
- Transparency & Controls: 92
- Accountability: 69
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 26.3%; rating input score 26
- Program expense ratio: 31.3%; rating input score 31
- Fundraising efficiency: Limited
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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 83.3%; rating input score 83; 22nd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 15.9%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 0.27; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 20.6%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: 44.1% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 39% per year; rating input score 100; 95th percentile among comparable filings
- Asset growth: 106% per year; rating input score 100; 99th percentile among comparable filings
Details
- Where the money goes: 26.3% of revenue deployed · 31.3% of spending went to programs
- Governance: 5 of 6 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $100K in reported program spending
- Leadership: top reported pay $64K · 7 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 2 filing years from 2023 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 26/100.
- Moderate — Financial Efficiency: Program expense ratio scored 31/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Sustainability: Officer compensation ratio scored 19/100.