Poudre Learning Center Foundation I

Nonprofit profile at a glance

EIN
810723214
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Greeley, CO, USA
Phone
9703484500
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs

Reported finances

Revenue
$336,010
Expenses
$245,854
Assets
$2,185,572
Liabilities
$785

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

Leadership & pay

12 people listed

Executive titles in this filing

  • MARK LLEWELLYN (PRESIDENT)
  • GREG COCKING (VICE PRESIDENT)

People named in this filing

  • JENNIFER PARRISH (TRUSTEE)
  • MARK LLEWELLYN (PRESIDENT)
  • BEN RATLIFF (TREASURER)

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

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

Overview

Mission

See schedule othe mission of the foundation, in cooperation with the district 6 poudre learning center staff, is to recommend, promote, and encourage community support for excellence in outdoor experiential learning education and provide funding for infrastructure, projects and educational programs.

What it reported doing in 2024

The poudre learning center (plc), a program of weld county school district 6 and other local school districts, is a premier provider of interdisciplinary learning focusing on the importance of history, science, economics, stewardship and aesthetics of the cache la poudre river and northeastern Colorado. The plc foundation has raised funds to construct the instem station building for the plc to support research activities, provide instructional programs to k-12 students, and present seminars and workshops. The plc foundation also provides funding for program staffing, furnishings and supplies for various plc programs.

Operating model

Revenue model
Donor-supported. 93% 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

STRONG - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 78
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71%; rating input score 71
  • Program expense ratio: 94.2%; rating input score 94
  • Fundraising efficiency: $32.17 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.8%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 8.89; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 13.3% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: -8.9% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 71% of revenue deployed · 94.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $232K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.