The Forager School

Nonprofit profile at a glance

EIN
921394732
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Gualala, CA, USA
Phone
5109150155
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$557,659
Expenses
$271,261
Assets
$503,248
Liabilities
$123,719

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Martine Hughey (President)

Highest reported compensation

  • Adela Martinez Berg (Executive Dir.): $67,162 total reported compensation

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

Overview

Mission

As a community, The Forager School is guided by a child-centered philosophy that puts play at the heart of everything we do. Located in rural Northern California we are devoted to fostering a deep connection between young children and the natural world. We embrace the idea that nature provides a rich and dynamic environment for learning, exploration, and growth.

What it reported doing in 2024

The Forager School Preschool reached full capacity with a wait list in the 2024-2025 year. The Forager School grew their Forager School summer school programming serving approximately 25 Preschool students (ages 2-5), and over 35 Adventure Camp students (ages 5-9). And, in the Fall of 2025, The Forager School launched an early elementary school (grades K-3) with an inaugural class of six students. The Forager School continues to strive to provide quality student-centered, interdiscplinary, and outdoor focused educational opportunities for families living along the rural Mendonoma Coast.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.4%; rating input score 45
  • Program expense ratio: 93.3%; rating input score 93
  • Fundraising efficiency: Limited

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: 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: 5 of 8 controls in place; rating input score 62
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 51.4%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 1.86; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 24.8%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 38.2% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 89.1% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 117.9% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 45.4% of revenue deployed · 93.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $253K in reported program spending
  • Leadership: top reported pay $67K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 45/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.