Little Spruce Nature School
Legal name: Little Spruce Nature School Inc
Nonprofit profile at a glance
- EIN
- 815211273
- IRS 990-EZ coverage
- 2022–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990-EZ 2024, Form 990-N 2023
- Location
- Jasper, IN, US
- Phone
- 8126301691
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $96,367
- Expenses
- $58,991
- Assets
- $252,137
- Liabilities
- $80,503
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- KAREN LEGRIS (PRESIDENT)
People named in this filing
- REID SAKEL (TREASURER)
- KAREN LEGRIS (PRESIDENT)
- LORI WIGAND (SECRETARY)
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
Little Spruce Nature School is a nature-based Pre-Kindergarten program for children ages three to five years old. Our 10 acres of wooded forest allows us to use the great outdoors as a vehicle to prepare students for the intellectual, social, emotional, and physical challenges of Kindergarten and beyond.
What it reported doing in 2024
To provide an educational program for preschool and pre-kindergarten aged children (in nature) through the use of outdoor activities.
Operating model
- Revenue model
- Earned-program. 70% 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
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Liabilities are high compared with assets and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 100
- Sustainability: 72
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 61.2%; rating input score 61
- Program expense ratio: 100%; rating input score 100
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: 38.8%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 4.27; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0.32; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 5.8% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 23.2% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 71.3% per year; rating input score 100; 97th percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 61.2% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $59K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 4 filed schedules
- Filing history: 3 filing years from 2022 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 — Sustainability: Liabilities to assets ratio scored 11/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.